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1·Notice that the estimated residual value of the delivery truck does not enter into the computation of depreciation expense until the very end.

注意该运输卡车的预计残值直到最后才计入折旧费的计算。

2·Depreciation is provided on a straight-line basis to write off the cost less estimated residual value of each asset over its estimated useful life.

资产之折旧准备乃以直线法，按各资产之估计可使用年期，撤销各资产之成本减预测剩余价值。

3·The term residual value of the asset refers to the fair value of the leased asset when the term of lease expires as estimated on the lease inception day.

资产余值，是指在租赁开始日估计的租赁期届满时租赁资产的公允价值。