问题如下：
An analyst gathered the following data for a company ($ millions):
The average age and average depreciable life of the company’s fixed assets at the end of 2001 are closest to:
选项：
Average Age
Average Depreciable Life
1.75 years
7 years
1.75 years
14 years
4.00 years
7 years
解释：
C is correct.
The company made no additions to or deletions from the fixed asset account during the year, so depreciation expense is equal to the difference in accumulated depreciation at the beginning of the year and the end of the year, or $0.4 million. Average age is equal to accumulated depreciation/depreciation expense, or $1.6/$0.4 = 4 years. Average depreciable life is equal to ending gross investment/depreciation expense = $2.8/$0.4 = 7 years.
老师，31 dec 2001 的gross investment in asset的数据为什么不是2.40，如果按照平均年限7年算？
