什麼是residual value 及與net book value 有什麼分別呢??pls help me
date bought 3-3-2000
residual value $2000
method straight line
working life ???
annual depreciation ???
net book value
at 30-9-2001 $5000
- Gabriella MontezLv 71 十年 前最佳解答
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's roughly 1 year and 7 months.
= $( 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 :資料來源： My Accounting Knowledge and some websites