Disposal of proceeds of disposition in future discounted value. Expect a difference from the original estimate of the net salvage value, can only be adjusted down, upward adjustments
Disposal proceeds obtained discounted value of future disposal. The residual value is expected to differ from previous estimates, only downward adjustment can be adjusted upward
The discounted value of the disposal proceeds obtained in the future disposal. The estimated net residual value and the previously estimated differences, can only be adjusted downward, upward adjustment