Instrument and equipment depreciation
1, in accordance with the provisions of the new Income Tax Act depreciable life, the production equipment depreciation life of 10 years.
2. Depreciation can be done using the "average life method"; the salvage value rate is 5%.
3, annual depreciation = original value of fixed assets * (1 - salvage rate) / depreciable life = 350,000 * (1 - 5%) / 10 = 33,250 yuan monthly depreciation = annual depreciation / 12 = 33,250 / 12 = 2770.83 yuan.
4, monthly depreciation entries debit: manufacturing overhead - depreciation 2770.83 credit: accumulated depreciation 2770.83.
Old equipment purchases note
1, instrument status
Look at the technical performance of the instrument to meet the actual needs of the seller's situation, the instrument can work properly and stable operation, some technical indicators may not be able to achieve the level of the new instrument, such as whether the vacuum is good, whether the constant temperature is normal, whether the limit of detection exceeds the standard, whether the stability is good, whether the baseline drift is excessive, whether the working condition is normal, whether the software is in line with the requirements and so on.
2, maintenance
No matter how good the reputation of those * imported instruments, how high the quality, performance and stability, he has a random probability of failure, the same imported instruments are more or less to such and such a problem, that is to say, it has the situation of the water and the soil do not suit the emergence of the situation, of course, there is a certain degree of luck component in it, some of the instruments may have been well used lifetime No maintenance (this case is very few and far between), but most of the instruments, including imported brand instruments are generally N times maintenance.
3, after-sales service
This is an uncertainty, but also have to consider the issue. Especially the second-hand instrument itself there are many problems, even if it is just bought into the hand is very good to use, but also must have after-sales service problems, if they have the maintenance of power and abundant spare parts, it is not very worried. If they do not have the ability to repair, the problem will need after-sales service to solve, so before buying a used instrument must be the after-sales service problems, otherwise, once the instrument has a problem, if the after-sales service is not in place, the problem may be waiting for the skin.