How can I calculate depreciation when salvage value exceeds net book value?

preliminary expenses & pre operating expenses has to be  written off in the same year in which such amount is incurreed(A.S-26)

If the asset's salvage value is more than the net book value means its useful life is over and it is a scrap now.

 

it is considered as scrap value

How can this be true, salvage is a scrap value as answered above and scrap value by nature are disposable value.
Can you cite any real life example.

depreciation mostly calculate by using straightline method or wdv method ,,both of these method we would calculate depreciation by book value - salvage value /life of assets...net book value means book value - accumulated depreciation (in this accumulated depreciation we already considered salvage value )..in case of tax calculation we could treat as capital gain if salvage value exceeds net book value

If the asset is about to sell, Calculate depreciation on the book value of the concerned assets.
after selling of that asset, difference between net book value and Salvage value would be treated as gain and would be reflected in P& L account.
But if the asset is not about to sell, but salvage value still higher than book value after getting repaired, then we can increase value of asset upto salvage value, if direct and indirect taxation admit.