NO.PZ2016012101000233
问题如下：
An analyst gathered the following data for a company ($ millions):
The average age and average depreciable life of the company’s fixed assets at the end of 2001 are closest to:
选项：
Average Age
Average Depreciable Life
1.75 years
7 years
1.75 years
14 years
4.00 years
7 years
解释：
C is correct.
The company made no additions to or deletions from the fixed asset account during the year, so depreciation expense is equal to the difference in accumulated depreciation at the beginning of the year and the end of the year, or $0.4 million. Average age is equal to accumulated depreciation/depreciation expense, or $1.6/$0.4 = 4 years. Average depreciable life is equal to ending gross investment/depreciation expense = $2.8/$0.4 = 7 years.
上道题不是才说了算剩余年限是net PP&E/累计折旧这个公式吗？
