单选题:下列关于机械台班折旧费的说法不正确的是(  )。

题目内容:
下列关于机械台班折旧费的说法不正确的是(  )。 A.折旧费是指施工机械在规定使用期限内,陆续收回其原值及购置资金的时间价值
B.折旧费计算公式为:台班折旧费=机械预算价格×(1一残值率)×时间价值系数/耐用总台班
C.掘进机械的残值率为3%
D.耐用总台班是指施工机械从开始投入使用至报废前使用的总台班数
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