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固定资产的残值是指固定资产设备在报废清理时预计可以收回的残余价值.净残值是残余价值扣除清理费用后的余额.由于残余价值和清理费用难以准确计算,故一般规定各类固定资产的残值率为原值的8%～10%,净残值为原值的3%～5%.随着科学技术的飞速发展,更多固定资产设备的技术含量越来越高,单台价值也大幅度提高,报废后按传统的规定收回的残余价值却很低,有的甚至不足以支付清理费用.举3例说明.
The residual value of fixed assets refers to the residual value of fixed assets and equipment that is expected to be recovered when it is disposed of. The net residual value is the balance after the residual value is deducted from the liquidation cost. Since the residual value and liquidation costs are difficult to be accurately calculated, general types of fixed assets are generally specified. The residual value of assets is 8% to 10% of the original value, and the net salvage value is 3% to 5% of the original value. With the rapid development of science and technology, the technological content of more fixed assets equipment is getting higher and higher. The value of Taiwan has also been greatly increased, and the residual value recovered after retirement according to the traditional regulations is very low, and some are not even enough to cover the clean-up costs.