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在用设备理论残值计算 ,应该考虑年折旧率 (Ｚ) ,已使用年限 (Ｓ) ,更重要的还要考虑投入增值率 (Ｔ)。本文介绍一种设备理论残值计算方法 ,近 5年来我们一直沿用 ,未见其它特殊办法 ,故写出供同行参考。长期以来 ,设备理论残值计算仅从折旧率和已使用年限作参考 ,往往设备尚能
In calculating the theoretical salvage value of equipment, the annual depreciation rate (Z) should be considered, the useful life (S) should be taken into account, and more importantly, the value-added rate (T) should also be considered. This paper introduces a calculation method for the theoretical residual value of equipment. We have been using it for the past 5 years and we have not seen any other special measures. Therefore, we have written for the reference of our peers. For a long time, the calculation of theoretical residual value of equipment only refers to the depreciation rate and the useful life.