Discussion
The sum of years digits method computes each year's charge using a fraction whose denominator is the
Answer: D
Correct answer: sum of the integers from one to n
The denominator is \( 1 + 2 + \cdots + n = n(n+1)/2 \), which for a five-year asset is 15. The numerator is the years of life remaining, so the fractions run 5/15, 4/15 and so on down to 1/15 - a charge that declines by equal steps and sums to exactly the depreciable base.
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