(1)计算实体性贬值
实体性贬值=可修复费用+不可修复损耗
=25+(220-25)*6/15=103(万元)
(2)计算功能性贬值
6*{[1-(1+10%)^(-9)]/10%}=6*5.7590=34.55(万元)
(3)计算该机器的评估值
评估值=重置成本-实体性贬值-功能性贬值=220-103-34.55=82.45(万元)