福州电线厂于1993年由国有企业转为股份制企业。在第三次工业普查中发现,转制后如何提取折旧是一个比较棘手的问题。 企业转为股份制时对设备资产的评估一般采用两种方法。一是重置成本法,计算公式为 旧设备评估价=重置成本-(生置成本-残值)/法定折旧年限×已使用年限 但对于已超过法定使用年限一半的设备,其价值为 旧设备评估价=(重置成本-残值)×成新率+残值 二是进口设备因无重置成本的依据,一般采用物价指数法评估,计算公式为 Fuzhou Wire Factory was transformed from a state-owned enterprise to a joint-stock enterprise in 1993. In the third industrial census, it was found that how to draw up depreciation after the conversion is a more difficult issue. There are generally two methods used to evaluate equipment assets when companies are converted into shareholding systems. The first is the replacement cost method. The calculation formula is the old equipment evaluation price = replacement cost - (built-in cost - residual value)/statutory depreciation life x service life, but for equipment that has exceeded half of the legal life, the value is old Equipment evaluation price=(replacement cost-residual value)×reforming rate+residual value 2 is the basis for no replacement cost of imported equipment. It is generally assessed by price index method. The calculation formula is