The straight-line method is used to calculate depreciation. Without considering impairment reserves, the calculation formula is as follows:
Annual depreciation amount of fixed assets = accrued depreciation amount of fixed assets/fixed Estimated useful life of assets = 500/5 = 100
Monthly depreciation amount of fixed assets = annual depreciation amount/12=100/12=8.33
Depreciation rate of fixed assets = depreciation of fixed assets per year Amount/original value of fixed assets=100/500=20.
The straight-line method of depreciation calculation, also known as the average life method, refers to a method that calculates the average depreciation of fixed assets according to their expected useful life and evenly distributes them to each period. The depreciation amount calculated in each period (year, month) using this method is equal.