2. Industrial enterprises, computers belong to this category: electronic computers - 4 to 10 years (depreciable life)
3. Fixed assets residual value is to mention the fixed assets are expected to be collected after the scrapping of the value of the net residual value of the clean-up costs, the residual value is their own estimates, there is no strict regulation (generally 5% of the asset to calculate the residual value). Is their own estimates, there are no strict rules (generally 5% of the assets calculated residual value).
4. The following are commercial enterprises and industrial enterprises assets depreciation years, you can use it as a reference.
Commodity distribution enterprises fixed assets classification depreciable life table
I. General equipment classification depreciable life
1. machinery and equipment 10 to 14 years
2. power equipment 11 to 18 years
3. conduction equipment 15 to 28 years
4. power transmission equipment 8 to 14 years
5. automation, semi-automated control equipment 8 to 14 years
5. Semi-automated control equipment 8 to 12 years
Electronic computers 4 to 10 years
Air conditioners, air compressors, electrical equipment 10 to 15 years
General test equipment 7 to 12 years
Fax machines, telex machines, mobile radio telephones 5 to 10 years
Televisions, photocopying machines, word processors 5 to 8 years
Audio, video (camera) 10 to 15 years
Second, the classification of specialized equipment depreciable life
1. business counters, shelves, 3 to 6 years
2. processing equipment 10 to 15 years
3. oil tanks, tanks, 4 to 14 years
4. refrigeration equipment, 10 to 15 years
5. grain and oil raw material Finishing screening equipment 6 to 10 years
6. train 6 to 12 years
7. drying equipment 6 to 10 years
8. soy sauce, vinegar, sauce, pickles, corrosive serious
equipment and processing equipment for waste materials 4 to 8 years
9. library (plant) railroad line 10 to 14 years
10. weighbridge 7 to 12 years
10. ～ 12 years
11. crane mechanical equipment 8 to 14 years
12. fire safety equipment 4 to 8 years
13. other business equipment and appliances 15 to 20 years
Third, houses, buildings, classified depreciable life
1. business houses, warehouses
Steel structure 35 to 45 years
Reinforced concrete structure 30 to 35 years
Reinforced concrete brick structure 25 to 30 years
Brick and wood structure 20 to 30 years
Specialized warehouses for hazardous materials 20 to 25 years
2. Simple house 8 to 10 years
Fence 4 to 8 years
Drying towers 12 to 17 years
Ground floor, Sunbathing yards, sundecks, freight yards 5 to 10 years
3. Other buildings 10 to 20 years
Industrial enterprises, fixed assets classification depreciation life
I. General equipment depreciation life
1. machinery and equipment 10-14 years
2. power equipment 11-18 years
3. conductive equipment 15-28 years
3.
4. Power transmission equipment 8-14 years
5. Automation control and instrumentation
Automation and semi-automation control equipment 8-12 years
Electronic computers 4-10 years
General test equipment 7-12 years
6. Industrial kilns and furnaces 7-13 years
7. Tools and other Tools and other production appliances 9 to 14 years
8. Non-production equipment and appliances
Equipment and tools 18 to 22 years
Televisions, photocopiers, word processors 5 to 8 years
2. Depreciable life of specialized equipment
9. Specialized equipment for the metallurgical industry 9 to 15 years
10. Specialized equipment for the electric power industry
11. Power generation and heating equipment 12-20 years
Transmission lines 30-35 years
Distribution lines 14-16 years
Transformer and distribution equipment 18-22 years
Nuclear energy power generation equipment 20-25 years
11. Specialized equipment for the machinery industry 8-12 years
12. Specialized equipment for the petroleum industry 8-14 years
12. 8-14 years
13. chemical and pharmaceutical industry equipment 7-14 years
14. electronic instrumentation and telecommunication industry equipment 5-10 years
15. building materials industry equipment 6-12 years
16. textile, light industry equipment 8-14 years
17. mining, coal and forestry equipment 7-15 years
17. mining, coal, and forestry industry equipment 7-15 years
18. 15 years
18. Specialized equipment for shipbuilding industry 15-22 years
19. Specialized equipment for nuclear industry 20-25 years
20. Specialized equipment for public utility enterprises
Water 15-25 years Gas 16-25 years
Three.
Production houses 30-40 years
Corroded production houses 20-25 years
Strongly corroded production houses 10-15 years
Non-production houses 35-45 years
Simple houses 8-10 years
22. Buildings
Hydroelectric dams 45-55 years
Others Buildings 15 to 25 years