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EXETAT Commerciale & Gestion Practice Questions - EXETAT - Option Commerciale Et Gestion (DR Congo) Exam

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An industrial machine is acquired on January 1, Year 1 for 20,000,000 CDF with a 5-year lifespan. Using the declining balance depreciation method (amortissement dégressif) with an OHADA fiscal coefficient of 2.0 (giving a declining rate of 40%), what is the depreciation dotation for Year 2?
Correct Answer:
4,800,000 CDF

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