2.年折舊率= 2/5 = 40%
2008年折舊= 498 * 40% * 11/12+(498-498 * 40%)* 40%/12 = 192.56。
3.改良固定資產成本=(36000-3600/5 * 3)+96 = 1536。
2007年的年折舊=(1-3月折舊)+(9-65438+2月折舊)
=3600/5/12*3+ 1536/4/12*4=308
4、(900-15)*3/15=177
5.折舊率= 2/5 = 40%
第壹年折舊= 1000 * 40% = 400。
第二年折舊= (1000-400) * 40% = 240。