Which date should the partner use when calculating the residual economic value of an asset? Should this always be the end date of the eligibility period for the Action?
The assessment of the residual economic value will be done at the end of the eligibility period of the Action, when the partner will have to decide on the end use of the equipment fully charged to the Action.
To calculate this value, the partner has to simulate the depreciation costs of the equipment as if it was proposed for a depreciation from the date of its purchase until the end of the eligibility period of the Action.
This remains the same even if the equipment was used by an Implementing Partner .