1. Depreciation of fixed assets. Depreciation of fixed assets refers to the value of the loss of fixed assets in the course of use.

This part of the value of the loss of fixed assets should be apportioned within the useful life of the fixed assets, and the depreciation cost will be included in the cost of each period.

(1) the nature of depreciation of fixed assets. The value of fixed assets is gradually pferred to the products of production as a result of the use of fixed assets or constitutes a cost. Then, through the sale of products (commodities), the value of the fixed assets is recovered, and the compensation is compensated.

The loss of fixed assets is divided into two types: tangible loss and intangible loss: tangible loss refers to the loss of value and value caused by the use and natural force of fixed assets.

Intangible loss refers to the loss of value of fixed assets caused by scientific progress.

(two) to calculate the scope of depreciation, enterprises should generally depreciate their fixed assets (including fixed assets, non operating fixed assets, and fixed assets).

These include: housing and buildings; machinery and equipment, instruments and meters, pport vehicles, seasonal disuse, equipment for large repair and discontinued use, financing leases and fixed assets leased by operating lease.

The fixed assets that do not mention depreciation include: unused and unused machinery and equipment; fixed assets leased into operating leases; fixed assets before delivery of construction projects; fixed assets that have continued to be used for depreciation; no fixed assets that have been scrapped in advance, and other fixed assets (such as land) that the state does not mention depreciation.

In the month, the company should extract depreciation, increase the fixed assets in the month, do not mention depreciation in the month, reduce the fixed assets in the month, and bring up the depreciation in the month.

The so-called "full depreciation" refers to the total amount of depreciation that has been raised for the fixed assets.

The total depreciation amount should be the original value of the fixed assets minus the estimated residual value plus the expected cost of cleaning up.

The average age method, also known as the straight line method, is a method of apportionment of the depreciation balance of fixed assets to each period.

The 1 - estimated net salvage rate: annual depreciation rate = - - - - 100% - estimated useful life, monthly depreciation rate = annual depreciation rate, 12 month depreciation = fixed assets original value * monthly depreciation rate (two) workload method.

The original value of fixed assets * (1 estimated net residual value), the amount of depreciation per work load = - - - -- -- -- -- -- -- -- -- -- the total workload of the company is estimated. The monthly depreciation of a fixed asset = the fixed assets monthly work volume * the amount of depreciation per workload (three) the double declining balance method. The double declining balance method is a method to calculate the depreciation of fixed assets according to the fixed assets book balance and the double linear depreciation rate at the beginning of each period without considering the net residual value of the fixed assets.

2 depreciation rate = - - - 100% estimated life years, monthly depreciation rate = annual depreciation rate, 12 month depreciation = fixed assets book net value, monthly depreciation rate, the depreciation rate of fixed assets, the average net assets of fixed assets (net residual value) should be amortized within two years before the fixed assets depreciation period expires.

The total sum of four years is also called the aggregate age method, which calculates the net depreciation of the original value of the fixed assets minus the net salvage value and multiplied by an annual decreasing fraction. The fraction represents the number of years that the fixed assets can be used, and the denominator represents the sum of years of service life.

The number of years that can be used in the year is: - - - the sum of years of estimated useful life, the estimated useful life, the useful life, the annual depreciation rate = - - - - - the estimated useful life x (estimated life span + 1), 2 monthly depreciation rate = annual depreciation rate, 12 monthly depreciation = (original value of fixed assets - estimated net residual value) * monthly depreciation rate