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朱晓玲2020-11-16 11:24:45
Carrying amount at 1.10.X8: 34,000 – ((34,000 – 4,000) × 3/5) = $16,000
Revised depreciation charge: (Carrying amount – revised residual value)/remaining useful life = (16,000 – 2,000)/2 = $7,000
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