Discussion
An asset with a 5-year life has a sum of years digits denominator of
Answer: B
Correct answer: 15
\[ 1 + 2 + 3 + 4 + 5 = 15, \] or equivalently \( n(n+1)/2 = 5 \times 6/2 \). The denominator stays the same throughout the life while the numerator counts down from the full life to one, which is what makes the charge decline by equal steps.
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