20 B is correct. Using the units-of-production method, depreciation expense amounts to Depreciation expense = 5,800,000 × (20,000/175,000) = 662,857 我的总结： 无形资产的units-of-production摊销计算cost per unit分母除以expected production during life of the assets（vs有形资产除以的是total productive capacity） 老师我想再深入理解一下原理，为啥无形资产和有形资产units-of-production的cost per unit分母除的不一样？

如图所示第一项是x1和Y1共同发生的概率，第二项是X1和Y2共同发生的概率，最后X1等俩项之和，我知道是这么算，但还是有疑问，为什么可以这么算，既非独立也非条件概率，就不用管Y1和Y2了吗

8 Under US GAAP, when assets are acquired in a business combination, goodwillmost likely arises from:A contractual or legal rights.B assets that can be separated from the acquired company.C assets that are neither tangible nor identifiable intangible assets8 C is correct. Under both International Financial Reporting Standards (IFRS)and US GAAP, if an item is acquired in a business combination and cannot berecognized as a tangible asset or identifiable intangible asset, it is recognized asgoodwill. Under US GAAP, assets arising from contractual or legal rights andassets that can be separated from the acquired company are recognized separately from goodwill.在美国准则下的这句话是什么意思？

这道题题干和解答都没太明白，没有讲解视频，麻烦老师讲一下呢

为什么这题的折旧费用不加上，但是教材里面有折旧费

这道题不应该先计算一下delta DTA 吗？为750。然后再与减值的数值进行对比？发现减值的数量大于delta DTA，故相当于income expense = taxpable -(750-120），income expense增加，earning降低？

Debt to equity和DTL有什么关联呢

按照方法一，算出来的EAR的结果不一样， 按着这个步骤按了3遍

请问图中Sb1cap的这步计算是依据什么？

这样理解是不是也对？