NO.PZ202308140300007904
问题如下：
Melanie Hart, CFA, is a transportation analyst. Hart has been asked to write a research report on Altai Mountain Rail Company (AMRC). Like other companies in the railroad industry, AMRC’s operations are capital intensive, with significant investments in long-lived tangible assets as property, plant, and equipment. In November of 2021, AMRC’s board of directors hired a new team to manage the company. In reviewing the company’s 2022 annual report, Hart is concerned about some of the accounting choices that the new management has made. These choices differ from those of the previous management and from common industry practice. Hart has highlighted the following statements from the company’s annual report:
Exhibit 1 and Exhibit 2 contain AMRC’s 2022 consolidated income statement and balance sheet. AMRC prepares its financial statements in accordance with International Financial Reporting Standards.
Exhibit 1:
Consolidated Statement of Income
Exhibit 2:
Consolidated Balance Sheet
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
怎么还要看Exhibit 2的数据，考试中会有这么坑的出法吗
