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折旧可以分为3类:(1)市场折旧这是机器的市场价值随时间的减少。如果4年前用＄105000购买1台装卸卡车,用于作业,并在公开市场中以＄40000售出,则4年来的市场折旧为＄65000。(2)账面折旧这是公认的会计原则,要求从生产资金的购进价值中减去的数量,认可它是已在作业中“用掉”的
Depreciation can be divided into three categories: (1) Market depreciation This is the market value of the machine over time. If you bought a pick-up truck for $ 105,000 4 years ago for homework and sold it for $ 40,000 on the open market, the 4-year depreciation is $ 65,000. (2) Book Depreciation This is a generally accepted accounting principle that requires the amount subtracted from the purchase value of productive capital to be recognized as “used up” in the exercise