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ONEC-RDC Expert-Comptable Practice Questions - ONEC-RDC - Examens Des Unités D'Enseignement (Expert-Comptable, DR Congo) Exam

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An enterprise in Kinshasa acquires industrial machinery on April 1, 2026, for 60,000,000 CDF. Transport and installation costs amount to 6,000,000 CDF, and the estimated residual value at the end of its 5-year useful life is 6,000,000 CDF. What is the straight-line depreciation charge for the financial year ending December 31, 2026 (9 months of use)?
Correct Answer:
9,000,000 CDF

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