Depreciation calculation method of liquid oxygen storage tank;
Liquid oxygen storage tank is a kind of equipment for storing liquid oxygen, which is usually made of stainless steel or aluminum alloy. The depreciation period of liquid oxygen storage tank is calculated as follows:
1. First, determine the expected service life of the liquid oxygen storage tank, which is usually 10 year.
2. Then calculate the residual value of the liquid oxygen storage tank, that is, the price that can be sold after the service life of the liquid oxygen storage tank ends. Usually, the residual value of liquid oxygen storage tank is 10% of its original price.
3. Finally, according to the original price, expected service life and residual value of the liquid oxygen storage tank, the annual depreciation expense is calculated by the straight-line depreciation method. Depreciation expense = (original price-residual value) ÷ estimated service life.
For example, the original price of a liquid oxygen storage tank is 6,543,800 yuan, the expected service life is 6,543,800 years, and the residual value is 6,543,800 yuan. The annual depreciation expense is (654.38+100,000 yuan-654.38+100,000 yuan) ÷ 654.38+00 years = 90,000 yuan/year.
Calculation method of oxygen cylinder depreciation:
An oxygen cylinder is a device for storing oxygen, which is usually made of high-strength steel. The depreciation period of oxygen cylinders is calculated as follows:
1. First, determine the expected service life of oxygen cylinders, which is usually 15 years.
2. Then calculate the residual value of the oxygen cylinder, that is, the price that the oxygen cylinder can be sold at the end of its service life. Usually, the residual value of oxygen cylinders is 20% of their original price.
3. Finally, according to the original price, expected service life and residual value of oxygen cylinders, the straight-line depreciation method is used to calculate the annual depreciation expense. Depreciation expense = (original price-residual value) ÷ estimated service life.
For example, the original price of an oxygen cylinder is 500 yuan, the expected service life is 15 years, and the residual value is 100 yuan. The annual depreciation expense is (500 yuan-100 yuan) ÷ 15 =400 yuan ÷ 15 =26.67 yuan/year.
In a word, liquid oxygen storage tanks and oxygen cylinders are important industrial equipment, and the calculation method of their depreciation life can help enterprises to better manage equipment, arrange equipment renewal and maintenance reasonably, and improve production efficiency and economic benefits.