Depreciating a trailer

Yes, you can depreciate it over three years because it is second-hand. The residual value is not important at this stage; you will depreciate it to £0.

If you sell it before the value after depreciation is 0 euros, just sell it from Dexxter. Then the residual value will be automatically adjusted.

But do you mean that you already want to determine a residual value? You don't have to do that. Most people depreciate to 0 euros, even though they know there will be a residual value.

Yes, I thought you could only depreciate to, for example, 500 euros because this is the estimated residual value after 3 years. So you had to guess in advance how much something would be worth afterwards.