Definicja scrap value

Co znaczy SCRAP VALUE:

A part of an asset's value that is not depreciated.

You can use one of these methods for scrap value (memo value):

Deduct the scrap value from the base depreciation value before the start of depreciation calculation. Define the scrap value as a fixed value at which depreciation is stopped (cutoff value).

You define the scrap value either as a set amount or as a percentage of APC (acquisition and production costs).