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风机、水泵节能改造加速折旧计算方法举例假设１００万元投资全部用于风机、水泵节能改造，其新旧折旧对比：（一）采用原折旧年限取１０年，残值率按３％计算：１００×（１－３％）÷１０＝９．７万元（年折旧额）（二）采用新折旧过限取３年，残值率按３％计算：１００...
Examples of calculation methods for accelerated depreciation of fan and pump energy saving Assume that the investment of RMB 1 million is used for fan and pump energy-saving retrofitting. The old and new depreciation comparisons are as follows: (1) The original depreciation period is 10 years, and the residual rate is calculated as 3%: 100 × (1-3%) ÷ 10 = 97,000 yuan (the amount of annual depreciation) (b) The new depreciation limit is taken for 3 years, the residual value rate calculated by 3%: 100...