NO.PZ2018062004000167
问题如下：
Relevant data about a medical instrument of company TDC is listed as following, the instrument is sold at $510,000. The result of the sales of the instrument at the end of 2016 is closest to:
选项：
A.a loss of $378,182
B.a gain of $378,182
C.a gain of $240,565
解释：
B is correct. Based on the given data, we can draw the equation that:
the sales of the instrument = Sale proceeds – Carrying amount
= Sale proceeds – (Acquisition cost – Accumulated depreciation)
= 510,000 – {200,000 – [((200,000 –50,000)/11 years) × 5 years]}
= 378,182.
解答中：
the sales of the instrument = Sale proceeds – Carrying amount
= Sale proceeds – (Acquisition cost – Accumulated depreciation)
= 510,000 – {200,000 – [((200,000 –50,000)/11 years) × 5 years]}
= 378,182.
红字标注的这个50,,000是指2012.1.1买这台设备时的设备残值吗？如果是的话，怎么理解2012.1.1买设备的支出（200,000）减去当时设备的残值，再除以设备预期使用时间（11）的逻辑呢？
另外，残值不是指设备在折旧完后的价值吗？这道题的意思是2012.1.1买设备时该设备就已经折旧完了？折旧完后的残值是50,000?
谢谢。
