P is the investment made on an equipment, S is its salvage value and n is the life of the equipment in years. The depreciation for Rath year by the sum-of year?s digit method will be____________________?

A. (m/n) (P S)

B. [2 (n m + 1)/n(n + 1)]. (P S)

C. (P S)/n

D. 1 (P/S)1/m

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