Depreciable Amount
Depreciable Amount:
It is the Cost of an asset or other amount
substituted for cost, less its residual value/disposal value.
Example:
Suppose, Cost of an asset is $5,000.00 and its
residual value is $500.00. Its depreciable amount will be 4,500/-
For Video Lecture Please click the below link
https://www.youtube.com/watch?v=hUV_xnsTCHM&t=251s