问题
单项选择题
An analyst does research about depreciation and gathers the following information about a company's property, plant, and equipment (PP& E):
| Gross PP& E | $108000 |
| Net PP& E | $60000 |
| Depreciation expense | $12000 |
A. 4 years
B. 5 years
C. 9 years
答案
参考答案：B
解析：
剩余的有效使用年限等于PP&E的净值除以年折旧额：$60000/$12000=5(年)。