单选题 An analyst does research about depreciation and gathers the following information about a company'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 company's PP&E is closest to:
A. 4 years
B. 5 years
C. 9 years

【正确答案】 B
【答案解析】[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)。