JAMB Principles of Accounts 1999 Question 17

Depreciation on a particular piece of machinery was ₦2,700 during the fifth year of its service life and ₦4,050 during the sixth year. The logical explanation for this is that

1. A.an addition was made to the asset during the sixth year
2. B.the estimate of salvage value on this equipment was decreased at the beginning of the fifth year
3. C.a unit-of-output method of depreciation was used during the sixth year
4. D.the estimated remaining service life of the asset was increased at the beginning of the sixth year.