NO.PZ202308140300007904
问题如下：
Q. Based on Exhibit 1, the best estimate of the average remaining useful life of the company’s plant and equipment at the end of 2022 is:选项：
A.20.75 years. B.24.25 years. C.30.00 years.解释：
A is correct. The estimated average remaining useful life is 20.75 years, calculated as:
Estimate of remaining useful life = Net plant and equipment ÷ Annual depreciation expense
Net plant and equipment = Plant & equipment – Accumulated depreciation
= EUR6,000 – EUR1,850 = EUR4,150
Estimate of remaining useful life = Net P & E ÷ Depreciation expense
= EUR4,150 ÷ EUR200 = 20.75
为啥Land =700不能算进去？不能直接用Net plant & equipment吗？
