正如你所说的,从公式上比较确实没有太多可比性,那我们还是从二者的概念上的比较入手。
先说Economic Dep,概念如下:
Economic depreciation
measures real usage of capital taking into account its productivityIt eflects the change in the value of an asset during a period. This change in the value of the asset includes
physical depreciation and any changes in the market value of the asset.
再说Accounting Dep,概念如下:
Accounting depreciation is strictly calculated on the basis of estimated useful life and asset's consumption
It reflects only somewhat arbitrary
depreciation schedules to physical assets (such as straight line depreciation, sum‐of‐year's digits, and double declining balance),
Economic Dep包含的范畴要比Accounting Dep的要广,所以二者不太可能相等。
但至于二者到底谁大谁小,并不是可以通过rule of tumb来解决的。
对于这个知识点,不管教材上还是notes上都采用的是直线折旧法,所以算出来的数字表明是
Economic Dep > Accounting Dep.但是这不是绝对的成立的,至于二者到底谁大谁小,还要看Accounting Dep采用的是哪种折旧方法。