What does the estimated net residual value income mean by 2,500 yuan?

Estimated net residual value revenue refers to the revenue from the disposal of the equipment at the end of its expected useful life.

Annual depreciation rate = (estimated useful life - useful life) Estimated (useful life * (estimated useful life + 1) 2) * 100%.

Depreciation amount = (original value of fixed assets - estimated net residual value income) * annual depreciation rate.

Depreciation in the first year = (90000-2500) * (7 28) = 21875 depreciation in the second year = (90000-2500) * (6 28) = 18750 depreciation in the third year = (90000-2500) * (5 28) = 15625 depreciation in the fourth year = (90000-2500) * (4 28) = 12500 depreciation in the fifth year = (90000-2500) * (3 28) = 9375 depreciation in the sixth year =(90,000-2,500) * (2 28) = 6,250 Depreciation in the seventh year = (90,000-2,500) * (1 28) = 3,125

1 year: (90000-2500)*7 28 218752 years: (90000-2500)*6 28 187503 years:

90000-2500)*5 28 156254 years: (90000-2500)*4 28 125005 years: (90000-2500)*3 28 93756 years:

90000-2500)*2 28 62507: (90000-2500)*1 28 3125 Depreciation rate Number of years of service life The sum of the number of years of the expected service life.

Depreciation amount (original value of fixed assets - estimated net residual value) * depreciation rate.

In simple terms: the thing is still worth 2,500 yuan when it can't be used, but the service life of that thing is within a specified range.

Why is it divided by twenty-eight in the following answer?

The projected net salvage value is equal to the projected salvage income - the estimated clean-up cost. Estimated net residual value refers to the amount that an enterprise currently receives from the disposal of a fixed asset after deducting the estimated disposal costs, assuming that the expected useful life of the asset has reached the end of its useful life and is in the expected state at the end of its useful life. Estimated salvage income can be understood as the amount that can be received at the time of final disposal, and the estimated salvage value refers to the amount of net recovery of the assessed asset when it is liquidated and scrapped.

In asset valuation, only large residual values are usually considered, such as small and negligible.

Extended information: 1. Enterprises should reasonably determine the estimated net residual value of fixed assets according to the nature and use of fixed assets. Once the estimated net residual value has been determined, it cannot be changed at will. The estimated net residual value is the reduction or disposal of fixed assets.

The estimated net residual value rate is determined.

According to Article 31 of the Provisional Regulations of the People's Republic of China on Enterprise Income Tax and its Implementation Rules, the estimated net residual value rate of fixed assets of domestic enterprises is 5%. According to Article 33 of the Detailed Rules for the Implementation of the Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises, the estimated net residual value rate of fixed assets of foreign-funded enterprises is generally 10%. This data system calculates the estimated net residual value rate predetermined in the category based on the selected fixed asset class. Net value is fixed assets minus accumulated depreciation.

after the residual value. 2. In the process of using fixed assets, the economic, technical and other environments in which they are located may have changed greatly from the estimated net residual value of fixed assets at the beginning. As a result, the original estimated net residual value does not accurately reflect its actual situation, providing untrue accounting information.

In order to avoid this situation, the useful life and estimated net residual value of fixed assets should be reviewed at least at the end of each year. If there is a difference between the expected expected net residual value of fixed assets and the original estimate, the estimated net residual value of fixed assets shall be adjusted accordingly and treated in accordance with the relevant provisions on changes in accounting estimates.

Estimated Net Residual Value Algorithm: Estimated Net Residual Value =Projected net residual value rate*Original value; Net residual value of fixed assets= Estimated residual value of fixed assets that can be recovered at the time of retirement Estimated disposal costs.

The net residual value refers to the residual value of the fixed asset after the expiration of its useful life minus the part of the value of the fixed asset disposal that should be paid. The net residual value of fixed assets belongs to the non-transferable value of fixed assets and should not be included in costs and expenses.

Depreciation of fixed assets is calculated.

, take the method of estimation from the original value of fixed assets.

to the time of the scrapping of fixed assets. The proportion of the net residual value of fixed assets to the original value of fixed assets is generally between 3% and 5%.

The useful life and estimated net residual value of fixed assets refer to the fact that the enterprise should review the useful life and estimated net residual value of fixed assets at least at the end of each year; If there is a difference between the estimated service life and the original estimate, the service life of the fixed assets shall be adjusted.

If there is a difference between the estimated net residual value and the original estimate, the estimated net slag tremor residual value shall be adjusted; Changes in the useful life and estimated net residual value of fixed assets shall be regarded as changes in accounting estimates.

Classification: 1. Calculation formula for domestic enterprises:

Net residual value of fixed assets = Estimated residual value of fixed assets when they are scrapped Balance after estimated disposal costs.

Estimated net residual value rate = net residual value of fixed assets Original value of fixed assets * 100%.

2. Calculation formula for foreign-funded enterprises:

The net salvage value of an asset is the balance of the estimated recoverable salvage value of the asset at the time of retirement less the estimated disposal costs.

Net Residual Value Rate = Net Residual Value Original Value * 100%.

The estimated net residual value refers to the amount of gold obtained by the enterprise from the disposal of the fixed asset after deducting the estimated disposal costs, assuming that the expected useful life of the fixed asset has reached the end of its useful life and is in the expected state at the end of its useful life.

If a new asset can be exchanged after the expiration of the period, its residual value is equal to the value of the asset expected to be exchanged.

General residual value calculation method: original value of fixed assets residual value rate.

The estimated net residual value ratio of fixed assets is 3%-5%, which can be adjusted according to the specific situation.

Salvage value residual value or scrap value refers to the residual value that can be expected to be achieved at the end of the life of an asset, that is, the price that can be charged for disposing of the asset when the fixed asset is scrapped at the end of its useful life. Such as orange and fruit an asset pre.

Article 31 of the Provisional Regulations and Implementation Rules of the People's Republic of China on Enterprise Income Tax: The proportion of residual value shall be within 5% of the original price, which shall be determined by the enterprise itself. According to Article 2 of the Notice of the State Administration of Taxation on the Follow-up Management of Cancelled Enterprise Income Tax Examination and Approval Projects (Guo Shui Fa 2003 No. 70), the proportion of residual value of fixed assets is unified at 5%.

According to Article 33 of the Detailed Rules for the Implementation of the Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises, the residual value rate of fixed assets of foreign-funded enterprises is generally 10%.

I sincerely wish you all the best in the years to come, living as you want. Of course, I also hope that everyone's enthusiasm for it can be maintained, for themselves, for tomorrow to break a world.

Question 1: What does net residual value mean Net residual value:

The net residual value of a fixed asset is the amount of the residual value that is expected to be recovered when the fixed asset is scrapped after deducting the estimated disposal costs. The net residual value is a value of the expenditure on the fixed asset when the fixed asset is scrapped**, and the original price of the fixed asset is subtracted from the estimated net residual value at the time of retirement, which is the total depreciation payable for the fixed asset throughout its useful life.

For example, if your machine is bought for 10,000 yuan (original value), if it is estimated, it will be scrapped at that time, and it will be sold for 1,000 as garbage, which means that the net residual value is 1,000, so when you usually mention depreciation, you have to reduce the 1,000 and then count the clever mention, and the fake table can be used for nine years, then it is (10,000-1,000) 9=1,000, which means that the depreciation is 1,000 per year

Question 2: What does the estimated net residual value of fixed assets mean? The net salvage value of an asset is the balance of the estimated recoverable salvage value of the asset at the time of retirement less the estimated disposal costs.

The net residual value rate is generally determined at 3% to 5% of the original value of the asset. If the net residual value rate is less than 3% or higher than 5%, the enterprise shall determine the lease independently.

Net Residual Value Rate = Original Value.

Question 3: What does the estimated net residual value rate mean The net residual value rate refers to the proportion of the amount that can be recovered from the disposal of the fixed asset to the original value of the fixed asset after the service life of the state-defined asset has reached its useful life (depreciation has been fully withdrawn).

The calculation formula is as follows:

Net Residual Value of Fixed Assets = Estimated Residual Value of Fixed Assets at Retirement Balance after Estimated Disposal Costs.

Estimated net residual value rate = net residual value of fixed assets Original value of fixed assets * 100%.

If you don't understand, you can continue to ask, I'm doing a task, if you feel the answer, you can thank you.

Question 4: Is there a difference between the net residual value and the estimated net residual value Yes, the estimated net residual value is an estimate based on historical experience, and the net residual value is actual.

Question 5: What is the relationship between the net value, residual value, net residual value and estimated net residual value of fixed assets? What's the difference? There are several terms for fixed assets.

Net value = original value - depreciation.

Net = Original Value - Depreciation - Impairment Charge.

Residual value = the remaining value of the fixed asset after it reaches its useful life, and the net residual value = the remaining value of the estimated fixed asset after it reaches its useful life - the cost of disposing of the fixed asset.

Question 6: What is the estimated net residual value? How to calculate refers to the amount that the enterprise currently obtains from the disposal of the asset after deducting the estimated disposal expenses assuming that the expected useful life of the fixed asset has reached the end of its useful life and is in the expected state at the end of its useful life.

Estimated Net Residual Value = Fixed Assets * Net Residual Value Rate; Net residual value rate = estimated value of the fixed asset that may be realized after retirement Original value of fixed asset * 100%.

Question 7: What is the estimated net residual value income? It is the final sale proceeds of an asset.

For example, a car is expected to have a residual value of 50,000 yuan, and it is expected to be worth 60,000 yuan when it is sold, but 10,000 yuan is tax. Therefore, the net residual value income is 50,000.