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The dimensional formula of magnetic field $B$ is:
From Lorentz force: $F = qvB$
$[B] = \dfrac{[F]}{[q][v]} = \dfrac{MLT^{-2}}{AT \cdot LT^{-1}} = \dfrac{MLT^{-2}}{AL} = MT^{-2}A^{-1} = M^1L^0T^{-2}A^{-1}$
Y Limited purchased a motor van with these costs: Purchase price $50,000; Delivery $4,500; Engine upgrade $6,000; 2-year maintenance contract $4,000; Annual licence fee $1,200. Depreciation: 20% straight-line. What are the total expenses in the statement of profit or loss?
Option B ($15,300) is correct.
Capital expenditure: $50,000 + $4,500 + $6,000 = $60,500
Depreciation = $60,500 × 20% = $12,100
Revenue expenditure: Maintenance (year 1 only) $4,000 ÷ 2 = $2,000 + Licence $1,200 = $3,200
Total expenses = $12,100 + $3,200 = $15,300
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