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Question
Using factor method, the depletion at any given year is equal to:
Options:
A .  Initial cost of property times number of unit sold during the year divided by the total units in property
B .  Initial cost of property divided by the number of units sold during the year
C .  Initial cost of property times number of units sold during the year
D .  Initial cost of property divided by the total units in property
Answer: Option A

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