单选题 A manufacturing firm reports the following in its financial statements: Gross plant and equipment $ 2700000 Depreciation expense $ 235000 Accumulated depreciation $1850000 The average depreciable life of plant and equipment is:

A、

A. 7.87 years.
B、

B. 3.62 years.
C、

C. 11.49 years.

【正确答案】 C

【答案解析】The average depreciable life = Gross investment/Depreciation expense 11.49 = $ 2700000/$ 235000