Notes-Basic group structures-Example 2 Basic consolidation

Dear Tutor, Many thanks for your teaching! I wonder why the depreciation of the PPE is $80m not $40m. It is said PPE has a remaining useful life of 10 years. The excess of fair value is 400, so I am thinking that the depreciation adjusted is $400/10=$40. Can you clarify this for me? Thank you a lot.