固定資產到底要不要保留殘值 - 創嶼會計師事務所
2024-12-03 19:30固定資產,在新的會計準則稱為不動產、廠房及設備(Property, Plant and Equipment,簡稱PPE),每年必須提列折舊,折舊方式一般是採用直線法,也就是隨著時間,讓資產價值呈線性方式減少。計算公式為:每年折舊=(固定資產成本 - 固定資產殘值)/ 耐用年數。 網路上常看到一些資訊說一定要留殘值 ...
Salvage Value - Definition, Importance, Depreciation
Salvage value is the amount that an asset is estimated to be worth at the end of its useful life. It is also known as scrap value or residual value, and is used when determining the annual depreciation expense of an asset. The value of the asset is recorded on a company's balance sheet, while the depreciation expense is recorded on its income ...
殘值 ( salvage value.residual value or scrap value)是指在一項資產使用期滿時預計能夠回收到的殘餘價值,也就是在固定資產使用期滿報廢時處置資產所能收取的價款。. 如果一項資產預期期滿後能交換一項新資產,那么其殘值就等於預期交換來的資產的價值。.
殘值 ( salvage value.residual value or scrap value)是指在一項資產使用期滿時預計能夠回收到的殘餘價值,也就是在固定資產使用期滿報廢時處置資產所能收取的價款。. 如果一項資產預期期滿後能交換一項新資產,那么其殘值就等於預期交換來的資產的價值。.