问题如下：
An analyst in the finance department of BOOLDO S.A., a French corporation, is computing the amortization of a customer list, an intangible asset, for the fiscal year ended 31 December 2009. She gathers the following information about the asset:
If the analyst uses the straight-line method, the amount of accumulated amortization related to the customer list as of 31 December 2009 is closest to:
选项：
A.€600,000.
B.€1,200,000.
C.€1,533,333.
解释：
B is correct.
Using the straight-line method, accumulated amortization amounts to
Accumulated amortization = [(2,300,000 – 500,000)/3 years] × 2 years = 1,200,000.
虽然我做错是因为看漏掉了accumulative amortization，但题目本身我还是有个小问题。里面提到的Expected residual value at time of acquisition 说的是收购的时候这个customer list的残值是500K，而不是在我acquire了三年后的残值是500K，所以还是挺confused的。
