Question 2: How to calculate the depreciation rate of machinery "330,000 - (330,000 * 0.05)" / 36 = depreciation per month
(330,000 * 0.05) = salvage value
Net salvage rate
Open Category: Fixed Assets net salvage rate, depreciable life
I. Fixed Assets salvage rate regulations
1, domestic enterprises
"Chinese People's *** and State Provisional Regulations on Enterprise Income Tax and Implementation Rules" Article 31: the residual value of the proportion of the original price of 5% or less, determined by the enterprise. According to the "State Administration of Taxation on the cancellation of the enterprise income tax examination and approval of the project on the follow-up management of the notice" (Guo Shui Fa 〔2003〕 No. 70), the provisions of the second fixed assets residual value of the proportion of a unified 5%.
2. Foreign-funded enterprises
According to the provisions of Article 33 of the Rules for the Implementation of the Income Tax Law for Foreign Invested Enterprises and Foreign Enterprises, the residual value ratio of fixed assets for foreign-funded enterprises is generally 10%.
Second, the depreciation of fixed assets
According to the "State Administration of Taxation on the pre-tax deduction of enterprise income tax notice" (Guo Shifa [2000] No. 84):
Article 25 Unless otherwise specified, the minimum years for the depreciation of fixed assets are as follows:
(1) buildings, buildings for 20 years;
(2) trains, wheels, and other equipment. p> (2) trains, ships, machines, machinery and other production equipment for 10 years;
(3) electronic equipment and means of transportation other than trains and ships, as well as appliances, tools, furniture and other production-related operations for five years.
Third, the average life method, also known as the straight-line method, is a method of depreciation of fixed assets spread evenly over the periods.
1, depreciation of fixed assets by individual fixed assets when calculated separately (individual depreciation rate), the formula is as follows:
Annual depreciation rate = (1 - estimated net profit residual value rate) / estimated useful life × 100%
Monthly depreciation rate = annual depreciation rate ÷ 12
Monthly depreciation = the original price of the fixed asset × the monthly depreciation rate
2, Depreciation of fixed assets according to the classification of depreciation depreciation rate (classification of depreciation rate), the formula is as follows:
The annual depreciation of a class of fixed assets = (the original value of a class of fixed assets - the estimated salvage value + cleaning up costs) / the useful life of the class of fixed assets
Monthly depreciation of a class of fixed assets = the annual depreciation of a class of fixed assets/12
Monthly depreciation = the original price of fixed assets × the monthly depreciation rate p> Annual depreciation rate of a class of fixed assets = annual depreciation of the class of fixed assets / the original cost of the class of fixed assets × 100%
The use of categorical depreciation rates to calculate depreciation of fixed assets, the calculation method is simple, but not as accurate as the individual rate of depreciation
Problem 3: How to calculate depreciation of electronic equipment Depreciation rate of electronic equipment is the minimum of five years, the salvage value of the rate is generally 5%.
Annual depreciation rate = (1-5%) / 5 * 100% = 19%
Question 4: how to calculate the depreciation of equipment There are a variety of methods of depreciation of fixed assets, basically, that can be divided into two categories, namely, the straight-line method (including the average annual method and the workload method) and accelerated depreciation method (including the total number of years method and the double-declining-balance method), the enterprise should be based on the fixed assets contain Enterprises should choose different methods according to the expected realization of economic benefits contained in fixed assets. Different methods of depreciation, the depreciation amount varies greatly.
Enterprises should be monthly depreciation of fixed assets, fixed assets increased in the month, the month does not depreciation, depreciation from the next month; fixed assets decreased in the month, the month is still depreciation, depreciation from the next month to stop depreciation. After full depreciation, regardless of whether it can continue to use, no longer draw depreciation; early retirement of fixed assets, and no longer make up for the depreciation.
Straight-line depreciation method
(1) the average annual method
The average annual method refers to the fixed assets accrued depreciation equalization of fixed assets over the scheduled useful life of a method. The 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 assets original price * monthly depreciation rate
(2) workload method
The 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 for the month * depreciation per unit of workload
Sum-of-the-years method
The book value of the equipment for the X, is expected to be used for N years, the estimated salvage value of Y, then the M year depreciation for the X, the estimated salvage value of Y, then Depreciation in year M is (X-Y)*(N-M+1)/[(N+1)*N/2].
Double Declining Balance Method
The equipment is recorded with a book value of X. It is expected to be used for N (N is large enough) years, and the salvage value is Y.
Then the first year's depreciation, C=(X-C)*2/N
The third year's depreciation, C=(X-C-C)*2/N
The last two years need to be changed to straight-line depreciation.
3 Scope of Depreciation Edit
Depreciable Fixed Assets
(1) Buildings and Houses;
(2) In-use Machines and Equipment, Food and Instrumentation, Transportation Vehicles, Tools and Appliances;
(3) Seasonal Out-of-Service and Out-of-Service for Repair;
(4) Fixed Assets Leased out under Operating Leases and Fixed Assets Leased in under Finance Leases;
(5) Fixed Assets Leased under Finance Leases and Fixed Assets Leased in under Finance Leases. (4) Fixed assets leased out under operating leases and fixed assets leased under finance leases.
Fixed assets not subject to depreciation
(1) Fixed assets that have been fully depreciated and are still applicable;
(2) Land that has been valued in previous years and recorded separately.
(3) Fixed assets scrapped in advance.
(4) Fixed assets leased in under operating leases and fixed assets leased out under finance leases.
Special circumstances
First, the fixed assets have reached the intended state of use, if not yet for the completion of the final accounts, should be in accordance with the estimated value of the provisional accounts, and depreciation. To be handled after the completion of the final accounting procedures, and then adjust the original provisional value in accordance with the actual cost, do not need to adjust the original depreciation amount has been provided. The depreciation of the current period as the current costs, expenses.
Second, in the process of renewal and renovation of fixed assets out of service, the book value should be transferred to construction in progress, no longer depreciated. Renewal and renovation projects to achieve the intended use of the state into fixed assets, and then in accordance with the re-established depreciation method and the fixed assets can still be useful life depreciation.
Third, due to overhaul of fixed assets out of service, should be depreciated, the depreciation should be charged to the cost of the assets or current profit and loss.
Question 5: What is the depreciation expense for $100,000 of equipment? 20 points What is the fixed asset accounting method used by your company? General accounting for fixed assets are 3 to 5 years. It has to be calculated according to your accounting method. Is it the average life method, or the double regression method, or what?
Question 6: How to calculate the depreciation rate There are generally four ways to calculate depreciation of fixed assets!
1. Average annual method, also known as the straight-line method, refers to the fixed assets should be recorded depreciation amount equalized score talking about the estimated useful life of fixed assets in a method. Calculation formula:
Annual depreciation rate = (1 - expected net salvage rate) ÷ expected useful life (years) * 100%
Monthly depreciation rate = annual depreciation rate / 12
Monthly depreciation = fixed assets original price * monthly depreciation rate
2. workload method, is based on the actual workload of the calculation of the amount of depreciation due in each period of a method.
Calculation formula:
unit workload depreciation = fixed assets original price * (1 - expected net salvage rate) / expected total workload
a fixed asset monthly depreciation = the fixed asset workload in the month * unit workload depreciation amount
3. double monthly declining method, is not to take into account the projected net salvage value of the fixed assets, according to the period of time Double monthly declining method refers to without regard to the estimated net salvage value of fixed assets, based on the original cost of fixed assets at the beginning of each period less accumulated depreciation of the balance of double the straight-line method of depreciation of a method of calculating depreciation of fixed assets. Calculation formula:
Annual depreciation rate = 2/estimated useful life (years) * 100%
Monthly depreciation rate = annual depreciation rate / 12
Monthly depreciation = net book value of fixed assets * monthly depreciation rate
4. sum-of-the-years method
Calculation formula:
Annual depreciation rate = the remaining useful life / the total number of years of the estimated useful life * 100%
Annual depreciation rate = the number of years of the estimated useful life of the fixed asset. Monthly depreciation rate = annual depreciation rate / 12
Monthly depreciation = (original cost of fixed assets - estimated net salvage value) * monthly depreciation rate
(a) average life depreciation method Because the depreciable life of fixed assets is always more than one year, and in the depreciation of the life of the material form is still not changed, so the value of the depreciation of the cost of the project and the products transferred to the cost of the project, before the fixed assets have not been abandoned, but also to the cost of the project and products. It is not easy to calculate the depletion value of fixed assets before they are abandoned. Marx once said: "The amount of value transferred from the means of production to the products it helps to form is determined by average calculation, that is, by the average duration of the functions it performs." 1) "It is empirically possible to determine how much value is transferred to the products it helps to form. (1) "It is known from experience how long, on the average, a means of labor, such as a certain machine, lasts. Assuming that the use-value of this means of labor lasts only six days in the labor process, it loses on average 1/6 of its use-value per working day, and thus transfers 1/6 of its value to the daily product. All the losses of the means of labor, such as the daily loss of their use-value, and the corresponding daily transfer of their value to the product, are calculated in this way." (2) It can be seen from this that the depletion value of fixed assets is generally included in the cost of work and products in each period on an average basis according to the useful life of the fixed assets, and the depreciation amount for each year is calculated by dividing the value of the fixed assets by the number of years of use. The annual depreciation is calculated by dividing the value of the fixed assets by their useful lives. This method of including the value of fixed assets in the cost of work and products over their useful lives is called "average life depreciation". Called "average life depreciation method" or "straight-line method".
When calculating the depreciation amount, take into account that fixed assets have a residual value when abandoned. For example, when the house is abandoned, there are still bricks and wood can be realized, machinery and equipment in the abandonment, scrap metal has a certain value. And in the dismantling of fixed assets and the disposal of these wastes, but also to incur some dismantling and cleaning costs, these clean-up costs, but also the use of this fixed asset must be borne by the cost of the enterprise. Therefore, in the calculation of depreciation of fixed assets, in addition to the estimated depreciable life of fixed assets, must also be expected net salvage value (i.e., the estimated salvage value minus the residual value of the estimated cleaning costs). In other words, the estimated net salvage value is subtracted from the value of the fixed assets and divided by the estimated depreciable life to calculate depreciation. The formula for calculating the annual depreciation of a fixed asset is as follows;
Fixed Asset Value One Estimated Net Salvage Value
Annual Depreciation = ------ --------
Estimated depreciable life
Fixed assets value ×x (1 one estimated depreciable life)
= -------- ---------
Estimated depreciable life
The estimated net salvage rate is the estimated net salvage value as a percentage of the value of fixed assets, in accordance with the provisions of the current financial system, the net salvage rate of fixed assets in general between 3% and 5%, enterprises such as the provisions of less than 3% or more than 5%, should be reported to the competent financial department for the record.
In the daily accounting, the depreciation of fixed assets, is calculated according to the depreciation rate of fixed assets. Fixed asset depreciation rate is the depreciation amount and the percentage of the value of fixed assets. Depreciation of fixed assets is usually calculated on an annual basis. When calculating depreciation on a monthly basis, the annual depreciation rate can be divided by 12 and converted to a monthly depreciation rate of ....... >>
Question 7: Calculation of equipment depreciation 1. Calculate the amount of depreciation that should be charged each year using the straight-line method
Annual depreciation = 360,000 × (1-2%) ÷ 5 = $70,560
2. Calculate the amount of depreciation in the third year by the sum-of-the-years method
Depreciation for the third year = 360,000 × (1-2%) × 3 ÷ 15 = $70,560
3 years. 15 = 70560 yuan
3, using the double-declining balance method to calculate the third year of depreciation
The first year of depreciation = 360,000 × 2 ÷ 5 = 144,000
The second year of depreciation = (360,000-144,000) × 2 ÷ 5 = 86,400 yuan
The third year of depreciation = (360,000- 144000-86400) × 2 ÷ 5 = 51840 yuan
Question 8: What is the depreciation rate of equipment?
ing (a) houses, buildings, for 20 years;
(b) airplanes, trains, ships, machines, machinery and other production equipment, for 10 years;
(c) appliances, tools, furniture and so on related to the production and business activities, for 5 years;
(d) the number of years of depreciation, the number of years of depreciation, the number of years of depreciation, the number of years of depreciation, the amount of depreciation, the amount of depreciation, the amount of depreciation, the amount of depreciation, the amount of depreciation, and so on.
(d) means of transportation other than airplanes, trains and ships, 4 years;
(e) electronic equipment, 3 years.
The depreciation rate of equipment is calculated according to the depreciable life, the residual value rate is generally 5%
Question 9: How to calculate the depreciation rate of equipment depreciable life of 8?10 years Hello, Accounting Hall of Meng Jie for your answer
The nominal value of the fixed assets * (1-5%) / 8; calculated depreciation and then divided by the original value
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The depreciation of fixed assets is calculated according to the depreciable life, and then divided by the original value
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