Question 2: How to calculate the depreciation expense? Annual depreciation = (174-174)/1 = 1566 yuan
Monthly depreciation = annual depreciation/12 = 1566/12 = 135 yuan.
question 3: how to calculate depreciation expense how to calculate accumulated depreciation * * * There are four methods:
1. Average life method
, also known as straight-line method, is a way to evenly allocate the depreciation amount of fixed assets to each period, and the depreciation amount accrued in each period is the same.
annual depreciation amount = (original value of fixed assets-estimated net salvage value)/depreciation period (also months).
second, the workload method
a method of drawing depreciation according to the actual workload. When calculating, first calculate the depreciation amount per unit workload, and then calculate the monthly depreciation amount of a fixed asset according to the depreciation amount per unit workload.
at present, the most commonly used and simplest method is this method.
III. Sum of Years Method
The sum of years method is to multiply the net value of the original value of fixed assets minus the residual value by a decreasing fraction year by year to calculate the annual depreciation amount, the numerator represents the number of years that the fixed assets can still be used, and the denominator represents the sum of ordinal numbers of the years that the fixed assets can be used.
annual depreciation amount = (original value of fixed assets-residual value) w usable years ÷ sum of ordinal numbers of usable years
annual depreciation rate = usable years of the year/sum of usable years of each year = (estimated service life-used years)/[estimated service life × (estimated service life +1)÷2] years. Double declining balance method
Double declining balance method is a method to calculate the depreciation of fixed assets according to the net book value of fixed assets in each period and the double straight-line depreciation rate without considering the residual value of fixed assets.
annual depreciation rate =2÷ depreciation period * 1%
monthly depreciation amount = annual depreciation rate w net book value of fixed assets ÷12
annual depreciation amount = net book value of fixed assets at the beginning of each year × annual depreciation rate
depreciation amount in the last two years = (net book value of fixed assets-estimated net salvage value) ÷2
.
question 4: how to calculate the depreciation expense of equipment? There are many methods for enterprises to accrue depreciation of fixed assets, which can basically be divided into two categories, namely, the straight-line method (including the average number of years method and the workload method) and the accelerated depreciation method (including the sum of years method and the double declining balance method). Enterprises should choose different methods according to the expected realization method of economic benefits contained in fixed assets. Different depreciation methods vary greatly.
Enterprises should accrue depreciation of fixed assets on a monthly basis. Fixed assets reduced in the current month will still be depreciated in the current month, and depreciation will stop from next month. After full depreciation, no depreciation will be withdrawn regardless of whether it can continue to be used; Fixed assets scrapped in advance will not be depreciated again.
straight-line depreciation method
(1) life-span averaging method
life-span averaging method refers to a method of evenly allocating the accrued depreciation of fixed assets to the expected service life of fixed assets. The depreciation of each period calculated by this method is equal. The calculation formula is as follows:
annual depreciation rate =(1-estimated net salvage value rate)/estimated service life (year) *1%
monthly depreciation rate = annual depreciation rate/12
monthly depreciation amount = original price of fixed assets * monthly depreciation rate
(2) workload method
workload method is to calculate the amount to be withdrawn in each period according to the actual workload. The calculation formula is as follows:
depreciation amount per unit workload = original price of fixed assets * (1-estimated net salvage value rate)/estimated total workload
monthly depreciation amount of a fixed asset = current workload of the fixed asset * depreciation amount per unit workload
sum of years method
If the book value of equipment is X, it is estimated that it will be used for n years, and the estimated salvage value is Y, then the depreciation in the m-th year is (x-.
double declining balance method
the book value of equipment is x, it is expected to be used for N(N is large enough) years, and the residual value is y.
then the first year depreciation C=(X-C)*2/N
the third year depreciation C=(X-C-C)*2/N
the last two years need to be changed to straight-line depreciation.
3 Editing depreciation range
Fixed assets with depreciation
(1) Buildings;
(2) machinery and equipment in use, food instruments, transport vehicles, tools and appliances;
(3) stop using the equipment seasonally and repair the stopped equipment;
(4) Fixed assets leased by operating lease and fixed assets leased by financing lease.
Fixed assets without depreciation
(1) Fixed assets that have been fully depreciated and continue to apply;
(2) The land that has been appraised and recorded separately in the previous year.
(3) Fixed assets scrapped in advance.
(4) Fixed assets leased by operating lease and fixed assets leased by financing lease.
Special circumstances
1. Fixed assets that have reached the intended usable state, if the final accounts for completion have not been processed, shall be temporarily accounted for according to the estimated value and depreciated. After going through the formalities of final accounts for completion, the original provisional appraisal value will be adjusted according to the actual cost, and it is not necessary to adjust the originally accrued depreciation amount. Depreciation accrued in the current period is treated as the cost and expense of the current period.
second, the book value of the fixed assets that are stopped in the process of renovation should be transferred to the construction in progress, and depreciation is no longer accrued. After the renovation project is converted into a fixed asset in a predetermined usable state, depreciation shall be accrued according to the newly determined depreciation method and the serviceable life of the fixed asset.
3. Fixed assets that are stopped due to major repairs shall be depreciated accordingly, and the amount of depreciation shall be included in the cost of relevant assets or current profits and losses.
question 5: what are the methods for calculating depreciation expense? Common depreciation methods 1. Average life method The average life method, also known as the straight-line method, is a method to evenly allocate the depreciation of fixed assets to each period. The depreciation amount of each period calculated by this method is equal. The calculation formula is as follows: annual depreciation rate = (1-expected residual rate of net profit)/expected service life × 1% monthly depreciation rate = annual depreciation rate ÷ December depreciation amount = original price of fixed assets × monthly depreciation rate. The above-mentioned depreciation rate is calculated separately according to individual fixed assets, which is called individual depreciation rate, that is, the ratio of the depreciation amount of a fixed asset to the original price of the fixed asset in a certain period. Usually, enterprises calculate the depreciation rate according to the classified depreciation, and the calculation formula is as follows: annual depreciation of certain fixed assets = (original value of certain fixed assets-estimated residual value+cleaning expenses)/service life of certain fixed assets = annual depreciation of certain fixed assets /12 annual depreciation rate of certain fixed assets = annual depreciation of certain fixed assets/original price of certain fixed assets × 1% 2. Workload method is This method can make up for the shortcomings of the average life method, which only emphasizes the use time and ignores the use intensity. The calculation formula is: depreciation per workload = {original price of fixed assets × (1-residual rate)}/estimated total workload = monthly workload of fixed assets × depreciation per workload. 3. Accelerated depreciation method Accelerated depreciation method is also called rapid depreciation method or decreasing depreciation method, which is characterized by more depreciation in the early period of the effective life of fixed assets. There are two commonly used accelerated depreciation methods: (1) Double declining balance method Double declining balance method is a method to calculate the depreciation of fixed assets according to the net book value of fixed assets at the beginning of each period and the double straight-line depreciation amount without considering the residual value of fixed assets. The calculation formula is as follows: annual depreciation rate = 2/estimated depreciation period × 1% monthly depreciation rate = annual depreciation rate ÷ December depreciation amount = net book value of fixed assets × monthly depreciation rate. This method does not consider the residual income of fixed assets, so the book depreciation value of fixed assets cannot be reduced below its estimated residual income, that is, the fixed assets depreciated by the double declining balance method should be fixed in the last two years when the depreciation period of fixed assets expires. (2) Sum of Years Method The sum of years method, also known as the sum of years method, is to calculate the annual depreciation by subtracting the net salvage value from the original value of fixed assets, with a decreasing fraction. The numerator of this fraction represents the number of years that the fixed assets can still be used, and the denominator represents the sum of years of use. The calculation formula is: annual depreciation rate = sum of acceptable service life/estimated service life discount or: annual depreciation rate = (estimated service life-used service life)/(estimated service life × {estimated service life+1} ÷ 2× 1% monthly depreciation rate = annual depreciation rate ÷ December depreciation amount = (original value of fixed assets-estimated net salvage value). I. Common depreciation methods
1. Average life method
The average life method, also known as the straight-line method, is a method to evenly allocate the depreciation of fixed assets to each period. The depreciation amount of each period calculated by this method is equal. The calculation formula is as follows:
annual depreciation rate = (1+expected net profit residual rate)/expected service life × 1%
monthly depreciation rate = annual depreciation rate ÷12
monthly depreciation amount = original price of fixed assets × monthly depreciation rate
The above-mentioned depreciation rate is calculated separately according to individual fixed assets, which is called individual depreciation rate, that is, a fixed asset. Usually, enterprises calculate the depreciation rate by classification, and the calculation formula is as follows:
annual depreciation of a certain type of fixed assets = (original value of a certain type of fixed assets-estimated residual value+cleaning expenses)/service life of this type of fixed assets
monthly depreciation of a certain type of fixed assets = annual depreciation of a certain type of fixed assets /12
annual depreciation rate of a certain type of fixed assets = annual depreciation of this type of fixed assets/this type of fixed assets.
Although it is simple to calculate the depreciation of fixed assets by the average life method, there are some limitations. For example, fixed assets provide different economic benefits in different service lives, and the average service life method does not consider this fact. For another example, the maintenance cost of fixed assets in different service life is different, and the average service life method does not consider this factor.
therefore, it is reasonable to calculate depreciation by the average life method only when the load of fixed assets in each period is the same and the depreciation expense should be shared in each period.
2. Workload method
Workload method is a method of drawing depreciation amount according to actual workload. This method can make up for the shortcomings of the average life method, which only emphasizes the use time and ignores the use intensity. The calculation formula is:
Depreciation for each workload = {original price of fixed assets × (1-salvage value rate) Estimated total workload Monthly depreciation for a fixed asset = current workload of the fixed asset× depreciation for the first workload
3. Accelerated depreciation method
Accelerated depreciation method is also called rapid depreciation method or decreasing depreciation method. It is characterized by more depreciation in the early period of the effective service life of fixed assets and less depreciation in the later period, thus speeding up the depreciation relatively, so that the cost of fixed assets can be compensated quickly in the effective service life.
there are two commonly used accelerated depreciation methods:
(1) double declining balance method
double declining balance method is a method to calculate the depreciation of fixed assets according to the net book value of fixed assets at the beginning of each period and the double straight-line depreciation amount without considering the residual value of fixed assets. The calculation formula is as follows:
annual depreciation rate = 2/estimated depreciation period × 1%
monthly depreciation rate = annual depreciation rate ÷12
monthly depreciation amount = net book value of fixed assets × monthly depreciation rate
This method does not consider the residual income of fixed assets, so the book depreciation value of fixed assets cannot be reduced below its estimated residual income, that is, it is doubled.
for example, the original price of a fixed asset of an enterprise is 1, yuan, the estimated service life is 5 years, and the estimated net salvage value is 2 yuan, and the depreciation is calculated by the double declining balance method. The annual depreciation amount is:
annual depreciation rate of double balance = 2/5× 1% = 4%
depreciation amount to be withdrawn in the first year = 1,× 4% = 4, yuan
depreciation amount to be withdrawn in the second year = (1,-4, )× 4%.
the annual depreciation amount of the fourth and fifth years = (1 -4 -2 4-1 4-2)/2 = 98 (yuan)
(2) the sum of years method
The sum of years method is also called the total life method, which is to treat fixed assets.