Actual Cash Value (ACV) Calculator
From replacement cost, age and useful life, compute the depreciated actual cash value (ACV) of an asset.
輸入資料
計算結果
重點速覽：Actual Cash Value (ACV) is what an asset is worth today after depreciation — used in property insurance claims and valuation. ACV = replacement cost x (1 - age / useful life), where (1 - age / useful life) is the remaining-value ratio.
計算公式
ACV = 重置成本 × (1 − 已用年數 ÷ 可用年限)。
$$ACV = \text{重置成本} \times \left(1 - \dfrac{\text{已用年數}}{\text{可用年限}}\right)$$使用說明
- Enter the replacement cost at today's prices.
- Enter the years the asset has been used.
- Enter the useful life and view the ACV.
重置成本 HK$50,000、可用年限 10 年時，不同已用年數對應的實際現金價值
| 已用年數 | 剩餘價值比例 | 實際現金價值 (ACV) | 解讀 |
|---|---|---|---|
| 0 年 | 100% | HK$50,000 | 全新，等於重置成本 |
| 2 年 | 80% | HK$40,000 | 已折舊兩成 |
| 4 年 | 60% | HK$30,000 | 本工具預設值 |
| 6 年 | 40% | HK$20,000 | 折舊過半 |
| 10 年 | 0% | HK$0 | 達年限，剩餘價值歸零 |
理財情境案例
案例一：算出設備的實際現金價值
某設備重置成本 HK$50,000 (現價買同等新品的費用)，已使用 4 年，預計可用 10 年。折舊比例 = 4 ÷ 10 = 40%，剩餘 60%。
ACV = 50,000 × (1 − 0.4) = HK$30,000。若投保的是 ACV 保單，設備全損時最多只賠 HK$30,000，而非買新品的 HK$50,000。
案例二：ACV 保單與重置成本保單的分別
延續上例，若客戶投保『重置成本保單』,設備全損時可按買新品的 HK$50,000 賠付 (可能扣免賠額)，但保費較高。
若投保較便宜的『ACV 保單』,只賠 HK$30,000，客戶須自付 HK$20,000 差額才能換新。選保單時要在保費與理賠足額之間取捨 — 對貶值快、或重置成本高的資產，重置成本保單往往更划算。
常見問題
What is the difference between ACV and replacement cost?
Replacement cost is the cost to buy a new equivalent item, with no depreciation; ACV is replacement cost less usage depreciation (ACV = replacement cost x remaining-value ratio). An ACV policy pays only the depreciated amount; a replacement-cost policy pays to buy new — lower premium but smaller claim for ACV.
Why might an ACV claim not buy a new item?
Because ACV already deducts depreciation for use and time — it pays what the asset is actually worth now, not what a new one costs. A years-old item may have an ACV of half its original price, so you must top up to buy new. For full replacement, consider a replacement-cost policy.
What if age exceeds useful life?
When age reaches or exceeds useful life, depreciation hits 100% and remaining value is zero, so ACV = 0. This tool floors it at zero (no negative). In practice an over-age asset may still have salvage or market value; insurance/valuation may set a minimum or use salvage — per policy or method.
Is ACV only straight-line?
This tool uses the simplest straight-line assumption: remaining ratio = 1 - age / useful life. Insurers and valuers may use depreciation tables by asset type, consider salvage, or value by market resale. So the result is a reasonable reference estimate; actual claims follow the policy, assessor or professional valuation.
Should I insure on ACV or replacement cost?
Depends on risk appetite and budget. Replacement-cost cover replaces new (most complete) but costs more and beware over-insuring. ACV cover is cheaper, suited to tight budgets or already-depreciated assets, but expect to self-fund the gap. Also watch under-insurance: if sum insured is below actual value, some policies pay proportionately (average clause), shrinking the payout further.
相關工具
參考資料
內容審核：香港計算器財經團隊。計算邏輯與公式參考香港金融管理局（HKMA）及投資者及理財教育委員會（IFEC）之個人理財計算指引，結果僅供參考，實際以相關機構公佈為準。