A, equipment is the fixed assets of the enterprise, fixed assets have a certain useful life.
Generally speaking, fixed assets can be divided into eight categories, the logistics department of each enterprise can also be based on the specific circumstances of the enterprise, the specific provisions of various types of fixed assets catalog.
1.) Houses and buildings
Houses and buildings refer to all houses and buildings whose property rights belong to the enterprise.
2.) General office equipment
General office equipment, refers to equipment commonly used by the enterprise in office and affairs.
3) Specialized equipment
Specialized equipment, refers to all the equipment belonging to the enterprise specifically for a particular job. Including: sports and cultural activities equipment, audio and video equipment, screening camera equipment, typing telex equipment, telephone and telegraph communications equipment, stage and lighting equipment, archives of special equipment, as well as office modernization of microcomputer equipment. Where there are tools and instruments dedicated to a particular job, etc., should be classified as special equipment.
4.) cultural relics and displays
Cultural relics and displays, refers to a variety of cultural relics and displays in museums, exhibition halls and other cultural institutions. Examples include antiques, paintings and calligraphy, and souvenir items. Some enterprises have exhibition rooms and showrooms within their logistic departments, and any of the above items also belong to cultural relics and exhibits.
5.) Books
Books, refers to the books of professional libraries, cultural centers and business books of the unit. All kinds of books, including political, business, literary and artistic books, owned by the library and archives within the enterprise are state property.
6) Transportation equipment
Transportation equipment refers to all kinds of transportation tools used in the logistic department, including cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, man-powered trailers, panel trucks, bicycles, and small-wheeled vehicles.
7) Machinery and equipment
Mechanical equipment, mainly machine tools, power machines, tools, etc. and standby generators, etc., used by the logistic department of the enterprise for its own maintenance, as well as counting instruments, testing instruments, and medical equipment in hospitals. Some subsidiary productive enterprises machinery, tools and equipment should also be included.
8) other fixed assets
Other fixed assets, refers to fixed assets not included in the above categories. The competent authority can be divided appropriately according to the specific circumstances, but also the above categories can be appropriately subdivided to increase the types.
II. Fixed assets shall be depreciated monthly over their useful lives.
Except as otherwise provided by the competent departments of finance and taxation under the State Council, the minimum number of years for calculating depreciation of fixed assets is as follows:
(1) houses and buildings, 20 years;
(2) airplanes, trains, ships, machinery, machines and other production equipment, 10 years;
(3) appliances, tools, furniture, etc., related to production and business activities , for 5 years;
(iv) means of transportation other than airplanes, trains and ships, for 4 years;
(v) electronic equipment, for 3 years.
Expanded Information:
Fixed Asset Depreciation Methods
Enterprises depreciate their fixed assets in a variety of ways, basically, that is, they can be divided into two categories, namely, straight-line (including the average annual method and the workload method) and accelerated depreciation (including the total number of years method and the double-declining balance method). Double declining balance method), enterprises should choose different methods according to the expected realization of the economic benefits contained in fixed assets. Different depreciation methods of enterprises, the depreciation amount varies greatly.
Enterprises should be monthly depreciation of fixed assets, fixed assets increased in the month, not depreciated in the month, depreciation from the next month; fixed assets decreased in the month, the month is still depreciated, depreciation from the next month to stop depreciation. After full depreciation, regardless of whether it can continue to use, are no longer depreciation; early retirement of fixed assets, and no more depreciation.
A) Straight-line depreciation method
(1) average annual method
Average annual method refers to the fixed assets of the depreciation accrued to a balanced allocation of fixed assets over the predetermined useful life of a method. The amount of depreciation calculated using this method is equal for each period. The formula is as follows:
Annual depreciation rate = (1 - Estimated net salvage rate) / Estimated useful life (years) * 100%
Monthly depreciation rate = Annual depreciation rate / 12
Monthly depreciation = Fixed Asset Original Cost * Monthly Depreciation Rate
(2) Workload method
Workload method is a method of calculating the amount of depreciation due for each period based on the actual workload. A method. The formula is as follows:
Depreciation per unit of work = original cost of fixed assets * (1 - estimated net salvage rate) / estimated total workload
Monthly depreciation of a fixed asset = workload of the fixed asset in the month * depreciation per unit of workload
B) Accelerated depreciation method
(1) sum-of-the-years method
Sum-of-the-years method, also known as the total number of years. Age method, refers to the original cost of fixed assets less the estimated net salvage value of the net amount, multiplied by a fixed assets at the beginning of each year to do the numerator of the useful life of the fixed assets to the projected useful life of the year by year the sum of the number of years as the denominator of the decreasing fraction of a method of calculating the amount of depreciation each year. The formula is as follows:
Annual depreciation rate = the sum of years of remaining useful life/expected useful life * 100%
The sum of years of expected useful life = n*(n+1)/2
Monthly depreciation rate = annual depreciation rate / 12
Monthly depreciation = (original cost of the fixed asset - expected net salvage value) * monthly depreciation rate
(2) Double Declining Balance Method
Double Declining Balance Method is a method of calculating depreciation of fixed assets based on the original cost of fixed assets at the beginning of each period less accumulated depreciation (i.e., the net value of fixed assets) and double the straight-line depreciation rate without considering the projected net salvage value of fixed assets. The formula is as follows:
Annual depreciation rate=2/estimated useful life (years)*100%
Monthly depreciation rate=Annual depreciation rate/12
Monthly depreciation=Net fixed assets*Monthly depreciation rate
Because the net fixed assets at the beginning of each year have not been deducted from the estimated net salvage value, care must be taken in the calculation of the amount of depreciation by applying this method that the net fixed assets are not reduced to their full value. The net value of fixed assets is reduced below their estimated net salvage value, i.e., fixed assets depreciated using the double-declining-balance method are usually depreciated over two years prior to the expiration of their depreciable lives, and the balance of the net value of the fixed assets, less their estimated net salvage value, is apportioned equally.
Baidu Encyclopedia - Fixed Assets
Baidu Encyclopedia - Depreciation of Fixed Assets