问题如下：
Which of following will lead to a higher amortization expense in the first year after purchase?
选项：
A.Lower residual value.
B.Longer useful life.
C.Lower amortization rate.
解释：
A is correct. A lower residual value will increase the total amortization cost, the amortization cost of the first three years will increase as well.
为什么A是正确的?
