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CTFA · Question #217

The Counting House, Inc., purchased 5-year property class equipment for $60,000. It uses the MACRS method of depreciation. What is tax depreciation for the second year of the asset's life?

The correct answer is B. $19,200. See the full explanation below for the reasoning.

Taxation

Question

The Counting House, Inc., purchased 5-year property class equipment for $60,000. It uses the MACRS method of depreciation. What is tax depreciation for the second year of the asset's life?

Options

  • A$12,000
  • B$19,200
  • C$20,000
  • D$24,000

How the community answered

(32 responses)
  • A
    16% (5)
  • B
    75% (24)
  • C
    3% (1)
  • D
    6% (2)

Topics

#MACRS depreciation#5-year property class#tax depreciation calculation#accelerated depreciation

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