The physical depreciation of an asset is also known as tangible wear and tear. Physical depreciation has to be compounded with repairable depreciation and irreparable depreciation.
Which irreparable loss or depreciation = (replacement cost - repair costs) / total useful life × actual years of use
Replacement of the full price: 1.6 million yuan
Repairable loss caused by depreciation: 165,000 yuan
Non-repairable loss caused by depreciation: that is, according to the use of wear and tear of the years of use of the depreciation of non-repairable.
(160-16.5)/25×5=287,000 yuan
Physical depreciation: 452,000 yuan
Depreciation rate: 45.2/160=28.25%