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at the end of December, a settlement corporation received 60,000,000 from the state to purchased machinery for 100,000,000 in 2021. This subsidy is not obligated

at the end of December, a settlement corporation received 60,000,000 from the state to purchased machinery for 100,000,000 in 2021. This subsidy is not obligated to repay to the state. The useful life of the acquired mechanical device is 10 years and the residual value is 10,000,000, and Depreciation is calculated monthly using the straight-line method. What is the depreciation cost that corporation should recognize in 2022 for machinery?

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