固定資產到底要不要保留殘值 - 創嶼會計師事務所
2024-09-28 15:34固定資產，在新的會計準則稱為不動產、廠房及設備（Property, Plant and Equipment，簡稱PPE），每年必須提列折舊，折舊方式一般是採用直線法，也就是隨著時間，讓資產價值呈線性方式減少。計算公式為：每年折舊=（固定資產成本 - 固定資產殘值）/ 耐用年數。 網路上常看到一些資訊說一定要留殘值 ...
How To Record Disposal of Assets in 5 Steps (With Examples)
2. Record the sale amount of the asset. If you sold your asset, record the gain or loss from the sale. If you threw away or donated the asset, you can record this, too. Record deprecation and cash received as asset debit. The original cost, along with any gains made from the sale, counts as asset credit.