问题如下：
A financial analyst is analyzing the amortization of a product patent acquired by MAKETTI S.p.A., an Italian corporation. He gathers the following information about the patent:
If the analyst uses the units-of-production method, the amortization expense on the patent for fiscal year 2009 is closest to:
选项：
A. €414,286.
B. €662,857.
C. €828,571.
解释：
B is correct.
Using the units-of-production method, depreciation expense amounts to
Depreciation expense = 5,800,000 × (20,000/175,000) = 662,857.
后面有一道题目是units-of-production method: production in year N / total productive capcity 这里用expected production? 有点凌乱，到底是除以啥？
