Fixed assets increased in the month when the month depreciation. Enterprises in the specific depreciation, generally should be depreciated on a monthly basis, the month of the increase in fixed assets, not depreciated that month, depreciation from the next month, the month of the decrease in fixed assets, the month of the depreciation, not depreciated from the next month. Fixed assets fully depreciated, regardless of whether they can continue to use, are no longer depreciated, early retirement of fixed assets, and no additional depreciation.
Legal basis: Article 47 of the Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China
Lease payments made by an enterprise for leasing fixed assets based on the needs of its production and business activities shall be deducted in accordance with the following methods:
(1) Expenditures incurred in respect of the lease fees for leasing fixed assets under operating leases. Deducted evenly according to the term of the lease;
(ii) Lease fee expenses incurred for fixed assets leased under finance leases, the portion that constitutes the value of the fixed assets leased under finance leases should be depreciated and deducted in installments in accordance with the provisions of the regulations
What are the main characteristics of fixed assets
1. Fixed assets are generally of a greater value, have a long period of time of use, and can participate in the production process for a long period of time, Repeatedly participate in the production process;
2, although wear and tear occurs in the production process, but does not change its own physical form, but according to the degree of wear and tear, and gradually transfer its value to the product, the value of the transfer of the part of the recovery of the formation of the depreciation fund;
3, the fixed capital of the cycle period is relatively long, is not dependent on the production cycle of the product, but rather on the The useful life of fixed assets;
4, the value of fixed funds compensation and physical renewal is carried out separately, the former is with the depreciation of fixed assets gradually completed, the latter is in the fixed assets can not be used or should not be used, with the usual accumulation of depreciation fund to realize.