Fixed assets depreciation of the years first residual value rate is how to stipulate

The new tax law stipulates that the residual value rate within 5% is to be determined by the enterprise itself, and cannot be changed once determined. Fixed asset depreciation method 1. Average annual life method (features: the fixed assets of the accrued depreciation of fixed assets spread evenly over the expected useful life of fixed assets, using this method of calculation of the depreciation of each period is equal) formula: annual depreciation rate = (1 - expected net salvage rate) / expected useful life * 100% Monthly depreciation rate = annual depreciation rate / 12 Monthly depreciation = fixed assets original price * monthly depreciation rate 2. Workload method (a method of calculating the amount of depreciation to be provided for each period based on the actual workload) formula: unit workload depreciation = fixed assets original price * (1 - estimated net salvage rate) / estimated total workload of a fixed asset monthly depreciation = the fixed asset workload for the month * unit workload depreciation 3. double-declining-balance method (generally two years before the expiry of the useful life of the fixed assets, the fixed assets) Double Declining Balance Method (generally should be two years before the expiration of the useful life of fixed assets, the net book value of fixed assets less the estimated net salvage value of the net value of the average amortization) formula: annual depreciation rate = 2/estimated useful life * 100% Monthly depreciation rate = annual depreciation rate / 12 Monthly depreciation = the beginning of each month, the net book value of fixed assets * monthly depreciation rate 4. sum of the years method (refers to the original price of the fixed assets minus the estimated net salvage value of the remaining balance, multiplied by a decreasing fraction of the calculation of the amount of depreciation for each year) formula: annual Depreciation rate = remaining useful life / sum of years of estimated useful life * 100% Monthly depreciation rate = annual depreciation rate / 12 Monthly depreciation amount = (original cost of fixed assets - estimated net salvage value) * monthly depreciation rate Depreciable life of fixed assets Except as otherwise provided by the competent departments in charge of finance and taxation under the State Council, the minimum number of years for calculating depreciation of fixed assets is as follows: (a) houses and buildings, 20 years; (b) airplanes, trains, ships, machines, machinery and other production equipment, 10 years; (iii) apparatus, tools and furniture related to production and business activities, 5 years; (iv) means of transportation other than airplanes, trains and ships, 4 years; (v) electronic equipment, 3 years. Principles of depreciation of fixed assets (1) depreciable fixed assets (1) buildings; (2) in-use machinery and equipment, food and instruments, transportation vehicles, tools and instruments; (3) seasonal decommissioning and repair of decommissioned equipment; (4) fixed assets leased out under operating leases and fixed assets leased in under finance leases. (2) Fixed assets not subject to depreciation (1) Fixed assets that have been fully depreciated and are still applicable; (2) Land that has been valued and recorded separately in previous years.　　　(3) early retirement of fixed assets (4) fixed assets leased out on a finance lease Whether the equipment is depreciated or not, depending on the reason for the deactivation, if it is temporarily deactivated still to be depreciated, or because of the improvement, then it should be transferred to fixed assets, and if it is a long term deactivation, then it is necessary to consider a fixed asset cleanup.