Is there a difference between the net residual value and the estimated net residual value?

The estimated net residual value is the net residual value.

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 asset is expected to have reached the end of its useful life and is in the expected state at the end of its useful life.

According to Article 31 of the Provisional Regulations of the People's Republic of China on Enterprise Income Tax and the Detailed Rules for the Implementation of Enterprise Income Tax, the estimated net residual value rate of fixed assets of domestic enterprises 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 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 refers to the residual value of fixed assets minus accumulated depreciation.

There are differences: (1) The net residual value of fixed assets refers to the part of the value of the residual value of the fixed assets after the expiration of the service life of the fixed assets minus the liquidation expenses of the fixed assets payable. 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, and depreciation of fixed assets is calculated.

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

to the retirement of fixed assets.

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

2) 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 fixed asset has expired and is in the expected state at the end of its useful life.

3) See clearly: the key point is to subtract the fixed asset disposal costs payable, and the other is to deduct the estimated disposal costs.

Hope it works for you.

The residual value is the value of the asset that is expected to be able to be used after reaching the expected useful life, generally at 3% 5%; The net salvage value is the value of the salvage value minus the expenses required to dispose of the fixed asset.

The net residual value of fixed assets belongs to the non-transferable residual value of fixed assets, which cannot be included in the cost and expenses of accounting accounts.

The estimated net residual value of fixed assets refers to the value that can be sold when the fixed assets used are scrapped, and the residual value rate is generally between 1% and 5% of the original value.

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%, it shall be determined by the enterprise and reported to the competent financial authority for the record.

Net Residual Value Rate = Net Residual Value Original Value.

The formula for calculating the estimated net residual value: estimated net residual value, original value of fixed assets, and estimated net residual value rate. Among them, the estimated net residual value rate is generally 5%.

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 asset is expected to have reached the end of its useful life and is in the expected state at the end of its useful life.

Enterprises should reasonably determine the estimated net residual value of fixed assets according to the nature and use of fixed assets, and once the estimated net residual value is determined, it shall not be changed at will.

Introduction: The estimated net residual value is the product of the estimated net residual value rate determined when adding fixed assets and the original value, the estimated net residual value rate is generally 3-5%, and this data system will be calculated according to the predetermined estimated net residual value rate in the category according to the selected fixed asset class. Net value refers to the residual value of fixed assets minus accumulated depreciation.

The salvage rate algorithm is to divide the existing value by ** at the time of purchase, and then multiply by 100%, which is the calculated salvage rate of the fixed asset.

The concept of residual value rate is mainly based on a ratio of fixed assets, when the fixed assets can no longer be used or there is a need to be accounted for, that is, around the income and expenditure of fixed assets.

Among them, the residual value refers to the residual value that is expected to be able to be achieved at the end of the useful life of an asset; Net residual value refers to the residual value of a fixed asset after the expiration of its useful life, minus the cost of liquidating the fixed asset that should be paid.

The difference between residual value and net residual value: 1. The concept is different; 2. The calculation method is different; 3. The relevant regulations are different. Among them, the residual value refers to the residual value that can be estimated to be achieved by simply selling an asset at the end of its useful life; The net residual value refers to the residual value minus the liquidation costs of the fixed assets after the expiration of the service life of the fixed assets.

Hello dear, the above is my answer, I hope it can help you

The estimated net residual value rate is the ratio of the net recovery amount of the assessed assets at the time of liquidation and scrapping to the original value, and the estimated net residual value rate is mainly used for the calculation of the estimated net residual value of fixed assets. According to the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, an enterprise shall 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 of a fixed asset has been determined, it cannot be changed.

Fixed assets refer to tangible assets held by an enterprise for the purpose of producing goods, providing services, leasing or operating management, and having a useful life of more than one fiscal year.