1, original value =10 * 2.3814 = 23.865438 USD +04 is depreciated by double declining balance method, with depreciation amount = 23.814 * 24/30 =19.5. Therefore, the historical cost = 23.814-19.512 = 4.30438+09866 USD. That is, the cost of equipment with the same nature (depreciated by 65,438+0 years according to the fair value of 654.38+0 million pounds): replacement cost = (65,438+00-65,438+00 * 24/30) * 65,438+0.9082 = 3.865. Equipment book loss = 4.302-3.81641.6145 = 0.6458 USD, so, 1982, equipment book loss = 0.76328-0.6458 = 0./kloc-.