Depreciation of fixed assets refers to the systematic distribution of depreciation amount according to certain methods within the service life of fixed assets. Accrued depreciation refers to the amount after deducting the estimated net salvage value from the original price of fixed assets that should be depreciated. For fixed assets for which impairment provision has been made, the accumulated amount of impairment provision for fixed assets shall also be deducted.
Accumulated depreciation:
Refers to the use of fixed assets, which should be amortized during the asset benefit period. The accumulated depreciation account belongs to the allowance adjustment account of asset class, which is just the opposite of the general asset account structure. Accumulated depreciation refers to the increase of credit registration and the decrease of debit registration, and the balance indicates the total accumulated depreciation of credit.
Account included in depreciation expense:
1. The depreciation of fixed assets used in the basic production workshop of the enterprise is included in the manufacturing expenses.
2. The depreciation of fixed assets used by the management department is included in the management expenses.
3. The depreciation of fixed assets used by the sales department is included in the sales expenses.
4. Depreciation of fixed assets used in the process of self-built fixed assets is included in the cost of construction in progress.
5. Depreciation of fixed assets leased from operation is included in other business costs.
6. Depreciation of unused fixed assets is included in management expenses.
7. The depreciation of fixed assets used by enterprises in research and development of intangible assets is included in research and development expenditure.
8 enterprises will provide their own houses to employees free of charge, and their depreciation should be included in the wages payable to employees.