Can a company set a scrap value for one asset and no scrap value for another asset of same class?

Question

as an example two motor vehicles purchased in two different years and there is a residual value for one motor vehicle and other one has no residual value.

Answer 1

Yes if it is the real situation, you need to do so. And also the residual value and the useful life of an asset shall be reviewed at least at each financial year-end and, if expectations differ from previous estimates, the change(s) shall be accounted for as a change in an accounting estimate in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (Ref IAS 18.51)
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