Regulations on Real Estate Appraisal Article 67
The ratio of salvage value of a building should be announced by the National Association, and this ratio shall in principle not exceed 10%.If there is no salvage value on a building at the end of its life; the salvage value will not be taken into account while estimating depreciation.The ratio of salvage value stated in paragraph 1 refers to the ratio of the sales value of the residual structure and internal equipments of a building in the market to the total building cost, on the date when the economic life of this building expires.When determining the salvage value of a building based on the ratio of salvage value stated in paragraph 1, the clearance costs involved when the building has reached the end of its life shall be taken into consideration.
中文原文 不動產估價技術規則第67條
建物之殘餘價格率應由全聯會公告之，並以不超過百分之十為原則。
建物耐用年數終止後確實無殘餘價格者，於計算折舊時不予提列。
第一項所稱殘餘價格率，指建物於經濟耐用年數屆滿後，其所賸餘之結構材料及內部設備仍能於市場上出售之價格占建物總成本之比率。
依第一項殘餘價格率計算建物殘餘價格時，應考量建物耐用年數終止後所需清理或清除成本。
建物耐用年數終止後確實無殘餘價格者，於計算折舊時不予提列。
第一項所稱殘餘價格率，指建物於經濟耐用年數屆滿後，其所賸餘之結構材料及內部設備仍能於市場上出售之價格占建物總成本之比率。
依第一項殘餘價格率計算建物殘餘價格時，應考量建物耐用年數終止後所需清理或清除成本。