单项选择题:
An analyst does research about depreciation and gathers the following information about a pany's property, plant, and equipment (PP& E):
Gross PP& E $108000
Net PP& E $60000
Depreciation expense $12000
Based on this information, the remaining useful life of the pany's PP&E is closest to:（）
A. 4 years B. 5 years C. 9 years
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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)。