# 什麼是residual value 及與net book value 有什麼分別呢??pls help me

computer

date bought 3-3-2000

cost \$8000

residual value \$2000

method straight line

working life ???

annual depreciation ???

net book value

at 30-9-2001 \$5000

### 1 個解答

• 1 十年前
最愛解答

In accounting, residual value is the remaining value of an asset after it has been fully depreciated. It is only applicable in using straight-line depreciation method.

The net value of an asset equals to its original cost (its book value) minus depreciation. It can be applied to both straight-line and reducing balance method.

From 3-3-2000 to 30-9-2001, there&#39;s roughly 1 year and 7 months.

Therefore

annual depreciation

= \$( 8000 - 5000 ) / (19/12) = \$1895

working life (y) :

(Cost - residual value) / working life = annual depreciation

(8000 - 2000) / y = 1895

y = 3.2 years

Hope it helps.

References :

http://en.wikipedia.org/wiki/Residual_value

http://www.investorwords.com/3237/net_book_value.h...

資料來源： My Accounting Knowledge and some websites