This is because the declining-balance method provides an "automatic"residual value. 這是因為余額遞減法本身已自動(dòng)考慮了殘值。
The reasonable amortization amount of intangible assets shall be its cost minus the expected residual value. 第十八條無(wú)形資產(chǎn)的應攤銷(xiāo)金額為其成本扣除預計殘值后的金額。