The definition of value scope of net salvage in terms of double declining balance method 雙倍余額遞減法下凈殘值率取值范圍的界定
Based on the module establishment and program calculation , this article defines the value scope of the net salvage , in which the depreciation amount in the last two years will not be negative number , nor will it exceed that of the third year from last 摘要通過建立模型和編程計算,給出了雙倍余額遞減法計提折舊不會出現(xiàn)最后兩年折舊額為負數(shù)或大于倒數(shù)第3年折舊額時的凈殘值率的取值范圍。
Article 18 an enterprise shall , in accordance with the nature of a productive biological asset , the information about the utilization , and the form . of realization of the relevant expected economic benefits , reasonably ascertain the useful life , expected net salvage value , and depreciation methods of this productive biological asset 第十八條企業(yè)應(yīng)當(dāng)根據(jù)生產(chǎn)性生物資產(chǎn)的性質(zhì)、使用情況和有關(guān)經(jīng)濟利益的預(yù)期實現(xiàn)方式,合理確定其使用壽命、預(yù)計凈殘值和折舊方法。
Article 16 after the loss of asset impairment has been recognized , the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the future periods so as to amortize the post - adjustment carrying value of the asset systematically ( deducting the expected net salvage value ) within the residual service life of the asset 第十六條資產(chǎn)減值損失確認后,減值資產(chǎn)的折舊或者攤銷費用應(yīng)當(dāng)在未來期間作相應(yīng)調(diào)整,以使該資產(chǎn)在剩余使用壽命內(nèi),系統(tǒng)地分攤調(diào)整后的資產(chǎn)賬面價值(扣除預(yù)計凈殘值) 。