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当前学科：第八章成本法及其运用
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某幢建筑物由于人为方面的原因发生了火灾，估算采用最优修复方案使其恢复到新的或相当于新的状况所必需的费用作为折旧额，这种折旧属于（）。
A . 物质折旧
B . 功能折旧
C . 经济折旧
D . 设备折旧
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