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Bac Série G2 Bénin Practice Questions - Baccalauréat Série G2 (Techniques Quantitatives De Gestion) - Bénin Exam

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An enterprise in Cotonou acquires industrial equipment for 12,000,000 XOF excluding VAT on 1 April 2023. The equipment has an estimated useful life of 5 years with zero residual value and is depreciated using the straight-line method (amortissement linéaire). What is the depreciation allowance (dotation aux amortissements) for the fiscal year ending 31 December 2023?
Correct Answer:
1,800,000 XOF

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