Which of the following are the factors to be considered when the lessee depreciates the right-of-use asset in the 2024 Japan
Which of the following are the factors to be considered when the lessee depreciates the right-of-use asset in the 2024 Japan Architect Examination? ( )
A. Cost of the right-of-use asset
B. Estimated residual value
C. Depreciation period
D. Depreciation method
Answer: ABCD
Explanation: When the lessee depreciates the right-of-use asset, it is the same as the depreciation of owned fixed assets, and four factors need to be considered: the cost of the right-of-use asset, estimated residual value, depreciation period, and depreciation method (such as straight-line method, units-of-production method, etc.).

