‘P’ is the investment made on an equipment, ‘S’ is its salvage value and ‘n is the life of the equipment in years. The depreciation for Rath year by the sum-of year‟s digit method will be____________________?

• A. (P – S)/n
• B. 1 – (P/S)1/m
• C. (m/n) (P – S)
• D. [2 (n – m + 1)/n(n + 1)]. (P – S)