这道题没懂

问题如下：

An Australian company that reports under International Financial Reporting Standards (IFRS) purchases a plane with an expected useful life of 20 years. All costs are reported in Australian dollars.

• TOTAL cost is A$10 million.

• A$1 million of the total cost is allocated to the plane’s interior (galleys and seating), which is completely refurbished every four years.

• A$4 million of the total cost is allocated to the turbines, which are replaced every eight years.

• No residual value is expected.

If the company uses straight-line depreciation, the depreciation expense for the first full year related to the plane would be closest to:

选项：

A.A$1,000 thousand.

B.A$500 thousand.

C.A$750 thousand.

解释：

Solution

A is correct. IFRS requires each component of an asset to be separately depreciated.

B is incorrect. This calculation ignores the components and reflects depreciation of the entire plane over 20 years: $10 million/20 years = $500,000.

C is incorrect. It deals with the depreciation of the components but ignores the rest of the plane.