is the salvage value at the end of the life of the asset
is the value at the end of the depreciation (sometimes called the salvage value of the asset)
The system is expected to last 10 years, and have no salvage value at the end of the period.
The term "depreciable amount" refers to the amount of deducting its expected net salvage value from the original price of the fixed asset to be depreciated.
Article44 The balance of proceeds from the transfer or disposal of fixed assets by an enterprise shall, after deduction of the underpreciated amount or the salvage value and handling fees, be entered into the profit and loss account for the current year.
