A部件的实体性贬值率=1.2/2×(1-5%)=57%
B部件的实体性贬值率=2.8/5=56%
C部件的实体性贬值率=7/10×(1-10%)=63%
设备整体的实体性贬值率=57%×30%+56%×30%+63%×40%=59.1%