How to calculate the residual value rate of fixed assets

The residual value of fixed assets refers to the residual value recovered when the fixed assets are scrapped and cleaned. The residual value rate of fixed assets is determined by the enterprise according to the actual situation, and its proportion is generally between 3% and 5%. For example, the amount of fixed assets purchased by an enterprise is 6,543.8+0,000, and its estimated residual value is 50,000, so the residual value rate of fixed assets is 5/654.38+0,000 = 5%.