May 15, 2009

## PMP® Challenge Question – 5/15

In our last challenge on 4/15, the question was: Explain the function of sum of the years depreciation.

This method requires that you first determine the number of years over which the asset will be depreciated. The amount of annual depreciation is then a fraction. The denominator of the fraction is the sum of the years. So if the number of years is 4, the denominator is 1+2+3+4=10. The year numbers are the numerators in reverse order. So the first year, the depreciation is 4/10, the second year is 3/10, and so on.

Now here’s the challenge for 6/1: What does RACI stand for?

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