試題詳解

11. On Oct. 1, 20X1, ABC Co. purchased new machinery for €300,000. The machinery has an estimated useful life of five years, and depreciation is computed by the sum-of-the-years'-digits method.The accumulated depreciation on this machinery at Dec 31, 20X3, should be
(A) €180,000.
(B) €190,000.
(C) €195,000.
(D) €240,000.