问题如下：
Based on Exhibits 1 and 2, the best estimate of the average remaining useful life of the company’s plant and equipment at the end of 2009 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.
Estimate of remaining useful life = Net plant and equipment ÷ Annual depreciation expense
Net plant and equipment = Gross P & E – Accumulated depreciation = €6000 – €1850 = €4150
Estimate of remaining useful life = Net P & E ÷ Depreciation expense = €4150 ÷ €200 = 20.75
Net plant and equipment = Gross P & E – Accumulated depreciation = €6000 – €1850 = €4150 accumulated depreciation 应该包括了land吧，直接扣1850是否合理? 是不是land应该是摊销,不是折旧?
