1.

Using factor method, the depletion at any given year is equal to:

A. Initial cost of property times number of unit sold during the year divided by the total units in property
B. Initial cost of property divided by the number of units sold during the year
C. Initial cost of property times number of units sold during the year
D. Initial cost of property divided by the total units in property
Answer» B. Initial cost of property divided by the number of units sold during the year


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