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。
Article 22An enterprise shall adjust its expected net salvage value of the fixed assets it holds for sale. 第二十二條企業(yè)持有待售的固定資產(chǎn),應當對其預計凈殘值進(jìn)行調整。