The definition of value scope of net salvage in terms of double declining balance method 双倍余额递减法下净残值率取值范围的界定
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 摘要通过建立模型和编程计算,给出了双倍余额递减法计提折旧不会出现最后两年折旧额为负数或大于倒数第3年折旧额时的净残值率的取值范围。
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 第十八条企业应当根据生产性生物资产的性质、使用情况和有关经济利益的预期实现方式,合理确定其使用寿命、预计净残值和折旧方法。
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 第十六条资产减值损失确认后,减值资产的折旧或者摊销费用应当在未来期间作相应调整,以使该资产在剩余使用寿命内,系统地分摊调整后的资产账面价值(扣除预计净残值) 。