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
老师,这个是考tangible asset的depreciation methods 算法的?intangible asset这块也适用吗