某工程建设项目，需要购买一台设备，原值为5600万元，预计使用年限为5年，净残值率10%。
[问题]
请按照双倍余额递减法计算每年应计提的折旧。
参考答案：
按双倍余额递减法应计提的折旧
第1～3年应计提折旧的计算见下表。
某项目按双倍余额递减法应计提折旧计算表 (单位：万元)
表中，每年计提折旧额等于本年初固定资产净值与年折旧率的乘积。
第4、5年应计提的折旧额，应将第4年初固定资产净值扣除净残值后的净额，在最后2年内平均分摊。
净残值=5600×10%万元=560万元
第4、5年每年应计提的折旧额：
(第4年初的固定资产净值-第5年末的设备净残值)÷2
=(1209.6-560)÷2万元=324.8万元
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