中公财经

1.C

Six months’ depreciation to the date of the revaluation will be $300,000 (12,000/20 years x 6/12); six months’ depreciation from the date of revaluation to 31 March 2015 would be $400,000 (10,800/13·5 years remaining life x 6/12). Total depreciation is $700,000.

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