问题如下：
A financial analyst is analyzing the amortization of a product patent acquired by MAKETTI S.p.A., an Italian corporation. He gathers the following information about the patent:
If the analyst uses the units-of-production method, the amortization expense on the patent for fiscal year 2009 is closest to:
选项：
A.€414,286.
B.€662,857.
C.€828,571.
解释：
B is correct.
Using the units-of-production method, depreciation expense amounts to
Depreciation expense = 5,800,000 × (20,000/175,000) = 662,857.
我记得上一张看到的一个题讲设备的生产能力的UOP方法里面的总产量是按照给的可以生产的量来算的而不是按照expected来算，但这边patent就按照expected来算，那考试的时候到底按照哪个来决定分母
