Depreciation: carrying amount of asset after it's useful life

if WDV rate is calculated as per schedule 2 (or guidance not in depreciation) and then the asset is depreciated over it's useful life,

Should the residual value be carried forward after it's useful life or should it be written off to P/l as depreciation?

say for example the useful life gets over on 31-03-2017. can the WDV written off as depreciation in P/l account?