2. When an enterprise sells, transfers, discards or damages fixed assets, it shall include the amount of the disposal income after deducting the book value and relevant taxes and fees into the current profits and losses.
The book value of fixed assets is the amount after deducting accumulated depreciation and accumulated impairment reserve from the cost of fixed assets.
3. If an enterprise includes the subsequent expenditure of fixed assets in the cost of fixed assets, it shall stop recognizing the book value of the replaced part.
4. Fixed assets such as computers and production equipment owned by enterprises cannot be directly discounted. Before cancellation, the Company shall be liquidated and its assets and liabilities shall be disposed of.
Specific disposal methods can refer to the following.
Extended data:
Enterprises should choose depreciation methods according to the expected realization of economic benefits contained in fixed assets.
The depreciation methods that can be selected mainly include life average method, workload method, double declining balance method and life method.
Once the depreciation method is determined, it cannot be changed at will.
If it needs to be modified, it should be explained in the notes to the accounting statements.
In order to embody the principle of consistency, the depreciation method of fixed assets within one year cannot be modified in each depreciation method, and depreciation will not be carried out when the above-mentioned month is not less than the expected use month.
The increase of fixed assets in this period is not affected by depreciation, and depreciation is borne by the principle of comparability in this period.
Average life depreciation method: monthly depreciation rate =( 1- residual value rate) ÷ monthly depreciation amount of expected use month = monthly depreciation rate × original value = (original value-residual value) ÷ estimated use month residual value = original value× residual value rate The average life depreciation method is only related to three parameters: original value, residual value (or residual value rate) and expected use month.
Depreciation amount has nothing to do with "Accumulated Depreciation" and "Accrual Month (when the Accrual Month is less than the Expected Month)".
Baidu encyclopedia-fixed assets