Zero, Inc purchased equipment at the beginning of 2011 for $200,000. Zero decided to depreciate the equipment over a 5-year period using the double-declining-balance method. Zero estimated the equipment's salvage value at $20,000. Which of the following statements is correct concerning Zero's financial statements at December 31, 2011?

A) The book value of the equipment is $120,000.
B) The book value of the equipment is $80,000.
C) The total accumulated depreciation is $90,000.
D) Depreciation expense for 2011 is $72,000.

A

Business

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