Answer analysis: the first year's depreciation150× 2/4 = 750,000 yuan, the second year's depreciation (150-75) × 2/4 = 37.5 (ten thousand yuan), and the third year's depreciation (150-75-37.5) The double declining balance method will become the fixed number of years method in the last two years.
Divide the depreciation in the last two years equally.
An Baili, an accounting teacher, will help you. Thank you.