1個(gè)回答
Irene助教
2017-08-14 09:28
該回答已被題主采納
同學(xué)你好。
本題考察的是average remaining useful life, average age 和 total useful life的公式。
average age (現(xiàn)在已經(jīng)用了幾年) = accumulated depreciation / depreciation expense
因?yàn)锳.D.是Depreciation expense的累加,所以Depreciation expense ($/yr)* age(yr) = A.D.($)
同理,remaining useful life = (total historical cost - A.D.)/deprecaition expense = net PP&E/Dep.
(total historical cost - salvage value) / depreciation expense = estimated useful life
