會計問題* (straight line method)

straight line method 兩種計算方法:
1. 俾折舊率%你,
如motor cost $10000, 10% per annum,
$10000x10%=$1000
＊每年depreciation都會是$1000

2.俾殘值(scrap value)你,
如:motor cost 5000, scrap value $1000, used for 4 years
公式：(cost - scrap value) / useful life
　　　($5000-$1000) / 4 = $1000