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÷5×100%=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=56%×30%+57%×30%+63%×40%=59.1%