Discussion
For that same asset the final year's sum of years digits charge is
Answer: D
Correct answer: 4000
The last year takes the smallest fraction, one over the sum of the digits: \[ 60\,000 \times \frac{1}{15} = 4000. \] The five charges of 20 000, 16 000, 12 000, 8000 and 4000 sum to 60 000, which confirms that the whole depreciable base has been written off.
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