According to the useful life less a certain salvage value from the month following the month of purchase of average amortization, the useful life according to the expected life of the asset (tax law provides that aircraft, trains, ships other than means of transportation for 4 years, if the annual life is set to be less than 4 years to be made tax adjustments are recommended to be greater than or equal to 4 years), the salvage value according to the value of the asset is expected to be recovered at the time of scrapping the enterprise to determine their own (generally within 5%), assuming that the cost of purchasing 96,000 yuan, 4 years, 5% residual value rate, the monthly depreciation of 96,000 × (1-5%) / 4/12 = 1,900 yuan. Accrual
Borrow: administrative expenses (if the production of manufacturing costs, auxiliary production departments used in auxiliary production costs, sales departments used in sales expenses) 1900
Credit: accumulated depreciation
1900