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Which is due to the fact that the half-year rule

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Problem 1: With the half-year rule, the depreciation percentage is lower in the first year than in the second year. This is due to the fact that:

Select one:

a. assets are assumed to be acquired at mid-year.
b. declining balance depreciation is less attractive than straight-line depreciation.
c. depreciation expense increases at the rate of inflation.
d. the depreciation percentage increases in each year.

Reference no: EM133003963

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