The residual value rate refers to the ratio of the residual value of fixed assets to the purchase amount. We all know that fixed assets will deteriorate after a certain number of years of use, so many enterprises will calculate depreciation to reduce the losses caused by the damage of fixed assets; Residual value rate is the residual value rate calculated around the income and expenditure of fixed assets. Next, I will tell you how to calculate the residual rate.
1, fixed assets
Fixed assets refer to non-monetary assets held by enterprises for producing products, providing services, renting or managing, which have been used for more than 12 months and have reached a certain value. For example:
(1) Houses and buildings
(2) General office equipment
(3) Special equipment
(4) books
(5) transportation equipment, etc.
2. How to calculate the residual value rate?
The formula for calculating (1) surplus rate is
Net residual value of fixed assets = the residual value that can be recovered when the fixed assets are scrapped-the balance after the estimated cleaning expenses; Estimated net salvage value rate = net salvage value of fixed assets/original value of fixed assets * 100%.
(2) Example calculation
A factory of enterprise A bought a machine on 20 17, which cost120,000 yuan. Now the residual value can be recovered by 30,000 yuan, and the estimated cleaning cost is 2,000 yuan. Find the surplus rate.
Net salvage value of fixed assets = recoverable salvage value-balance after cleaning expenses = 30,000-2000 = 28,000 yuan.
Estimated net salvage rate = net salvage value of fixed assets/original value of fixed assets *100% = 28000 ÷120000 *100% = 2.3%.