Notice that the estimatedresidualvalue of the delivery truck does not enter into the computation of depreciation expense until the very end.
注意该运输卡车的预计残值直到最后才计入折旧费的计算。
2
Depreciation is provided on a straight-line basis to write off the cost less estimatedresidualvalue of each asset over its estimated useful life.
资产之折旧准备乃以直线法,按各资产之估计可使用年期,撤销各资产之成本减预测剩余价值。
3
The term "residualvalue of the asset" refers to the fair value of the leased asset when the term of lease expires as estimated on the lease inception day.