Difference Between Salvage Value and Book Value

Key Difference – Salvage Value vs Book Value

Salvage value and book value are two important components of depreciation calculation which account for the reduction in value over time for tangible capital assets. The key difference between salvage value and book value is thatsalvage value is the estimated resale value of an asset at the end of the economic useful lifewhereas账面价值是资产携带的价值balance sheet总资产净总负债的价值。

内容
1.Overview and Key Difference
2.残值是什么
3.什么是书籍价值
4.Side by Side Comparison – Salvage Value vs Book Value
5.概括

残值是什么?

Salvage value is the estimated resale value of anassetat the end of its economic useful life. Salvage value is deducted from the purchase price (cost) of a fixed asset to arrive at the amount of the asset cost that should be depreciated. Thus, salvage value becomes useful in thedepreciation计算。打捞价值也称为“residual value’ and ‘resale value’.

例如。ABC公司以100,000美元的价格购买资产，估计打捞价值为20,000美元。资产的经济使用寿命为10年。折旧将在扣除打捞价值后计算，这意味着80,000美元将除以10年，导致每年折旧费用为8,000美元。

Salvage value will not be included when calculating depreciation if,

• It is too difficult to determine a salvage value
• If the salvage value is expected to be insignificant

什么是书籍价值?

Book value of an asset is the value at which the asset is carried on the balance sheet. Also referred to as the ‘净账面价值’，这是通过减去accumulated depreciation(collective depreciation amounts incurred up to the point of calculating the book value) from the cost of an asset. Each year the depreciation will be charged on the book value, which reduces with each passing year. Continuing from the above example,

例如。Purchase cost = $ 100,000 Salvage value = $ 20,000 Economic useful life = 10 years

Book value is also a term used for the ‘net asset value’ of the company. This is the difference between total assets and total liabilities. In this case, book value is the value that will be received byshareholders，如果公司是清算.

What is the difference between Salvage Value and Book Value?

打捞价值与账面价值
Salvage value is the estimated resale value of an asset at the end of the economic useful life.	Book value is the value at which the asset is carried on the balance sheet or value of total assets net total liabilities.
现金周转
现金将在资产的使用寿命结束时收到等于打捞价值的金额。	如果出售资产，将收到等于资产的账面价值的现金金额。
Depreciation
Depreciation is calculated after deducting the salvage value.	账面价值是考虑折旧后的结果价值。

概括– Salvage Value vs Book Value

The difference between salvage value and book value is a distinct one where salvage value is the estimated amount of cash receivable for the asset at the end of its economic useful life while book value is the cost less accumulated depreciation. Salvage value is an estimation value and this may or may not be the actual amount received at the point of reselling the asset. In a situation ofliquidation, the funds received will usually exceed the book value due to the value of goodwill of the company.

参考
1. “What is salvage value? – Questions & Answers.” AccountingTools. N.p., n.d. Web. 06 Apr. 2017.
2. “Book Value.” Investopedia. N.p., 31 July 2013. Web. 06 Apr. 2017.
3.“名义与书籍与市场价值。”SoftMiner.net：名义与书籍与市场价值。N.P.，N.D。网络。2017年4月6日。
4. “Reducing Balance Depreciation Method.” Declining Balance Depreciation Method – Explanation and Example. N.p., n.d. Web. 06 Apr. 2017.