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The formula for calculating depreciation using straight line method is

The formula for calculating depreciation using straight line method is
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  • A \( \frac{\text{Scrape Value} + \text{Sales}}{Useful life} \)
  • B \( \frac{\text{Cost } - \text{Scrape Value}}{Useful life} \)
  • C \( \frac{\text{Sales } - \text{Scrape Value}}{Useful life} \)
  • D \( \frac{\text{Purchases } + \text{Sales }}{Useful life} \)
Correct Answer: Option B
Explanation:

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