Q. '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) (P - S)/n
• (B) 1 - (P/S)^s/m
• (C) (m/n) (P - S)
• (D) [2 (n - m + 1)/n(n + 1)]. (P - S)