The term "depreciable amount" refers to the amount of deducting its expected net salvage value from the original price of the fixed asset to be depreciated. Returns the sum-of-years 'digits depreciation of an asset for a specified period 应计折旧额,是指应当计提折旧的固定资产的原价扣除其预计净残值后的金额。返回某项固定资产按年限总和折旧法计算的每期折旧金额
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. 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。