When a firm calculates depreciation there is no requirement, Financial Accounting

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When a firm calculates depreciation there is no requirement

When a firm calculates depreciation there is no requirement to use a discounted cash flow (Present Value) model when estimating the residual value, right? Since that is the case can that be used as a legitimate argument for not using a discounted cash flow model for an impairment calculation do you think, or are these two concepts not at all related?

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Financial Accounting: When a firm calculates depreciation there is no requirement

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Financial Accounting: When a firm calculates depreciation there is no requirement

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