An analyst does research about depreciation and gathers the following information about an equipment:

Purchase price	$10000
Estimated useful life	7years
Estimated value	$1000

Under the diminishing balance depreciation method and a 150% acceleration fac tor, the book value at the end of Year 2 is closest to:（）

单项选择题Costs incurred to develop software for sale to others are expensed as incurred until the product's technological feasibility has established, after which costs are capitalized under:（）

A. IFRS only.
B. U. S. GAAP only.
C. both IFRS and U. S. GAAP.

单项选择题An analyst does research about revenue recognition policy. In order to analyze a company's financial statements, and particularly to compare one company's financial statements with those of another company, which of the following is least likely helpful to understand any differences in their revenue recognition policies（）

A. Calculate the monetary effect of differences between particular companies' revenue recognition policies and estimates.
B. Characterize the relative conservatism of a company's policies.
C. Qualitatively assess how differences in policies might affect financial ratio.