The residual value of an automobile is the value of the use of the automobile remaining within the specified reasonable service life of the automobile. In foreign countries, consumers often regard the residual value as the first factor to consider when purchasing a car. The valuation method of the residual value of the car: the present value of earnings method, the replacement cost method, the current market value method and the liquidation price method and so on four, which is the most basic, but also the most simple and easy to implement is the replacement cost method.
Car residual value formula:
1, the new car life of 10 years to measure the depreciation rate of the old car, the car from the beginning of the use of the car to the end of life as a 100-point, you can 10 years of total depreciation rate of 100%, of which 15% of the residual value for the immobile, 85% of the value of the floating depreciation;
2, the general end-of-life to the division of the old car depreciation time period, which can be For three paragraphs: the first three years, the fourth year, from the end of the time of depreciation in the last three years from the end of the time of depreciation. Usually the depreciation rate is: 11% for the first 3 years, 10% from the 4th year, and 9% for the last 3 years;
3, each of the first 3 years of the depreciation rate of 11%, the total depreciation rate of 33% for 3 years; from the 4th year onwards, the depreciation rate of 10% per year, the total depreciation rate of 40%; the last 3 years of the depreciation rate of 9% for each year, the total depreciation rate of 27%;
4, if it is a new car without use, it 10 The total depreciation rate for 10 years is 33%+40%+27%=100%. But the use of a certain number of years of the old car, its 10-year depreciation value is calculated as follows: appraisal = the current market price of a new car × [15% for the immobile residual value + 85% for the floating value × (1 - phased depreciation rate)] + appraisal value.
For a car's residual value, the automotive industry generally use the "ten-year depreciation method" to calculate: the first three years each year by the value of 15%; the middle four years each year by the value of 10% to calculate; the last three years each year by the value of 5%. Comprehensive new car price changes, depreciation rates and changes in the pattern of changes in the car: in fact, the third year to sell the car or the sixth year to sell the car is the most cost-effective. That is to say, the use of one to two years, "80% new" vehicle residual value rate is the lowest, because the 4S store sold a new car price directly discounted by 20%; and after the tenth year, the old car is basically only 10% of the value or even worthless.
Legal basis:
Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China and the State of China Article 59 The depreciation of fixed assets calculated in accordance with the straight-line method is allowed to be deducted. An enterprise shall calculate depreciation from the month following the month in which the fixed assets are put into use; for fixed assets that have ceased to be used, depreciation shall cease to be calculated from the month following the month in which they cease to be used. Enterprises should be based on the nature and use of fixed assets, a reasonable determination of the estimated net residual value of fixed assets. Once determined, the estimated net residual value of fixed assets shall not be changed.
Article 60 Except as otherwise provided by the competent departments in charge of finance and taxation under the State Council, the minimum number of years for calculating depreciation of fixed assets shall be as follows:
(1) for houses and buildings, 20 years;
(2) for airplanes, trains, ships, machines, machineries, and other production equipments, 10 years;
(3) for apparatus, tools, furniture, etc., related to production and business activities, 5 years; and (4) for equipment, tools, furniture, etc., related to production and business activities, 5 years. , furniture, etc., for 5 years;
(iv) means of transportation other than airplanes, trains and ships, for 4 years;
(v) electronic equipment, for 3 years.