1, and the replacement value of the equipment is 4.8 million yuan;
2. New rate calculated by working hours:
(57600-50400)/57600= 12.5%
3. In addition to calculating the new rate, economic depreciation factors should also be considered, namely:
Tax deduction for annual additional operating costs =3*( 1-33%)=2.0 1 ten thousand yuan.
Then in the remaining eight years, due to the uneconomical equipment, the present value of overpayment cash outflow is
2.0 1*(P/A， 10%，8)= 10.72
All in all,
Equipment evaluation value = replacement value * innovation rate-economic depreciation
=480* 12.5%- 10.72
= 492,800 yuan