Đổi biến \(\cos x=y^{20}\). Khi \(x\rightarrow0\) thì \(y\rightarrow0\). Ta có :
\(L=\lim\limits_{y\rightarrow0}\frac{y^5-y^4}{1-y^{40}}=-\lim\limits_{y\rightarrow0}\frac{y^4\left(y-1\right)}{y^{40}-1}\)
\(=-\lim\limits_{y\rightarrow0}\frac{y-1}{\left(y-1\right)\left(y^{39}+y^{38}+.....+y+1\right)}=-\frac{1}{40}\)