问题如下:
Assume no additional or disposal fixed asset during the year, a company had fixed assets of $2 million at the beginning of the year. The accumulated depreciation is from $0.8 million at the beginning of the year to $1 million at the end of the year. The estimated remaining life of fixed assets is:
选项:
A.8 years
B.10 years
C.5 years
解释:
C is correct.
Estimated remaining life=net PP&E/ depreciation expense= (2-1)/(1-0.8)=5 years
为什么要2-1?为什么不是直接2?