问题如下：
The producting ability of equipment in Company TDC is listed as following:
Adopting different depreciation method for the equipment, say the units-of-production method and the straight-line method, which one tends to have lower net income in Year 5?
选项：
A.The units-of-production method.
B.The straight-line method.
C.They have the same net income in year 5.
解释：
A is correct. Adopting the straight-line method, the depreciation expense in year 5 will account for 1/5=20% of the total depreciable cost. Adopting the units-of-production method, the depreciation expense in year 5 will account for 1200/5200=23% of the total depreciable cost. So we can draw the conclusion that the units-of-production method will produce higher depreciation expense, leading to lower net income in year 5.
不太理解这道题的答案。
如果按照直线折旧的公式是怎么算出来1/5 的？ 残值和固定资产原值都没有提供， 用1/5 就能直接和单位折旧做对比了么？
