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30.1 The plant and machinery cost account of a company is shown below. The company's policy is to charge depreciation at 20% on the straight line basis, with proportionate depreciation in years of acquisition and disposal.
What should be the depreciation charge for the year ended 31 December 20X5?
A $67 ,000
B $70,000
C $64,200
D $68,600
答案：C
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