工程经济与项目管理第一章 (2).pptVIP

例：通用机械设备的资产原值为2500万元，折旧年限为10年，净残值率为5%。求按平均年限法的年折旧额。 解： 年折旧率= 1－5% 10 =9.5% 年折旧额=2500×9.5%=237.5万元 Declining-balance depreciation accounting It is common for assets to be used for standby or other inferior uses during the final years of their lives. In the Declining-balance depreciation accounting ,a given depreciation rate is applied each year to the remaining book value, that is, to that portion of the cost of an asset that has not already been written off in a previous year. Depreciation rate of Declining-balance depreciation accounting Assume that a rate r is desired that will m