问一道题：NO.PZ2018062018000053

NO.PZ2018062018000053问题如下Company M purchasea $400,000 equipment with a 4-yeuseful life the beginning of 2016, consiring the salvage value is zero. In the first yeof its useful life, the units of proction accountefor 23% of the equipment’s lifetime proction capacity. If company M wants its operating profit to the highest in the first yeof use, whipreciation methoshoulit apt? A.uble-clining balance. B.straight line. C.units of proction. C is correct. The lower the preciation expense is, the higher the operating profit will be.preciation expense:Straight line = $400,000 /4 = ? $100,000uble-clining balan= $400,000 × (2/4) = $200,000Units of proction = $400,000 × 0.23 = ? $92,000So company M shoulapt the units of proction metho请帮忙写一下公式和过程，公式在讲义上能看到，但是和题目里面的数据对应不上，谢谢

    请问老师，贬值不是资本化吗？按前题的思路，贬值越大，加回来的数量也大，应该选贬值最大的那一个啊。