The fixed asset residual value ratio is uniformly set at 5%. Specific details are as follows: 1. Calculating the depreciation rate of used cars based on a new car's service life of 10 years: The period from the start of use to scrapping can be considered as 100 points, with the total depreciation rate over 10 years set at 100%, where 15% is the fixed residual value and 85% is the floating depreciation value. 2. Dividing the depreciation period of used cars based on the scrapping time: It can be divided into three segments: the first 3 years, starting from the 4th year, and the last 3 years before scrapping. Typically, the depreciation rates are: 11% for the first 3 years, 10% starting from the 4th year, and 9% for the last 3 years. The annual depreciation rate for the first 3 years is 11%, with a total depreciation rate of 33% over 3 years; starting from the 4th year, the annual depreciation rate is 10%, with a total depreciation rate of 40%. 3. For the last 3 years, the annual depreciation rate is 9%, with a total depreciation rate of 27%: For a brand-new car that has not been used, its 10-year depreciation rate is: 33% + 40% + 27% = 100%. However, for a used car that has been in use for a certain period, the calculation method for its 10-year depreciation value is: Appraisal value = current market price of a new car × [15% as the fixed residual value + 85% as the floating value × (1 - staged depreciation rate)] + appraisal value.
