NO.PZ2018062004000164
问题如下:
Relevant data about a patent of company TDC is listed as following, adopting the units-of-production method, the amortization cost in the first year is?
选项:
A.
$6,000,000
B.
$6,666,667
C.
$1,200,000
解释:
B is correct.
Depreciation cost in FY12 =$60,000,000 × (25,000/225,000) = $6,666,667
这题怎么理解呢,用到哪个讲义知识点