[单选题]

A firm that rents DVDs to customers capitalizes the cost of newly released DVDs that it purchases and depreciates them over three years to a value of zero. Based on the underlying economics of the DVD rental business, the most appropriate method of depreciation for the firm to use on its financial statements is:

A.straight-line.

B.Declining balance.

C.units-of-production.

参考答案与解析: