with regards to September question -17 mentioned in below “Included in the fixed costs are depreciation costs of $165,000 and $460,000 for Divisions C and E respectively.30% of the depreciation costs in each division relates to assets controlled but not owned by Head Office”.i am not clear above the point whether 30% uncontrollable or 70% uncontrollable as it mentioned in the question that 30% of the depreciation costs in each division relates to assets controlled.i am stuck on that and i would like to get your response on that please.