Allocation of depreciable amount of an asset over its estimated useful life; 资产的估计使用年限分配其应计折旧数额;
The annual depreciation expense is computed by deducting the estimated residual value ( or salvage value) from the cost of the asset and dividing the remaining depreciable cost by the years of estimated useful life. money of the day equivalent 年折旧额是用资产成本减去预计残值得出的可折旧金额,再除以预计使用年限计算出来的。按付款当日价格计算的等值款额