AZE IT Has Developed Some Software Internally and It Chooses

AZE IT has developed some software internally and it chooses to place the costs of this internally developed software into a software development pool. Which of the following statements about the software development pool are incorrect?

A) In the first year of the software development pool the decline in value rate is 20%
B) In the second year of the software development pool the decline in value rate is 30%
C) In the third year of the software development pool the decline in value rate is 30%
D) In the fifth year of the software development pool the decline in value rate is 10%

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