The current depreciation and amortization amount in the asset depreciation tax table can be filled out according to the credit amount of the accumulated depreciation account this year. Depreciation of fixed assets is allocated systematically in the service life of fixed assets according to the determined method. Service life refers to the expected life of a fixed asset, or the number of products or services that the fixed asset can produce.
Accrued depreciation refers to the amount after deducting the estimated net salvage value from the original price of fixed assets that should be depreciated. For fixed assets for which impairment provision has been made, the accumulated amount of impairment provision for fixed assets shall also be deducted. Fixed assets depreciation enterprises can choose different methods according to the expected realization of economic benefits contained in fixed assets. It should be noted that the depreciation amount varies greatly with different depreciation methods.
Extended data:
Depreciation range
depreciation of fixed assets
(1) Building.
(2) Machines and equipment, instruments and meters, transport vehicles, tools and appliances in use.
(3) Stop using and repairing the stopped equipment seasonally.
(4) Fixed assets leased from operating lease and fixed assets leased from financing lease.
Non-depreciating fixed assets
(1) Fixed assets that have been fully depreciated and continue to be used.
(two) the land that has been evaluated and filed separately in the previous year.
(3) Fixed assets scrapped in advance.
(4) Fixed assets leased from operating lease and fixed assets leased from financing lease.
References:
Baidu Encyclopedia-Depreciation of Fixed Assets