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Depreciation IT Equipment

= IT equipment per consultant * consultants / equipment lifespan
= 4.800 € * 10 / 48 months

= 2.000 € p.m.

The solution states 48 months, but the case says useful life is 2 years = 24 months. 
Shouldn't the calculation be 48,000 ÷ 24 = 2,000/month instead of ÷ 48?

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Alessa
Coach
on Jun 18, 2026
10% off 1st session in August | Ex-McKinsey | Ex-BCG | Ex-Roland Berger

hey!

From the info I have here: you’re right. If the useful life is 2 years, the denominator should be 24 months.

Your setup is correct: IT equipment per consultant times number of consultants gives total cost. Then you divide by the useful life in months. If the case truly says 2 years, the correct depreciation is 48,000 divided by 24, which gives 2,000 per month. If the solution uses 48 months, then either the case text or the solution has an inconsistency.

Alessa