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1. A machine is purchased on January 1, 2016, for $100,000. It is expected to have a useful life of ten years and a residual value of $10,000. The company closes its books on December 31. Under the double-declining balance method, what is the total amount of depreciation to be expensed during the 2017?
$20,000
$80,000
$30,000
$16,000
2. A piece of equipment was acquired on January 1, 2015, at a cost of $25,000, with an estimated residual value of $5,000 and an estimated useful life of five years. The company uses the double-declining-balance method. What is its book value at December 31, 2016?
$10,000
$8,000
$9,000
$17,000
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