The depreciable life and salvage value rate of production equipment:
1. Houses and buildings, 20 years;
2. Aircrafts, trains, ships, machines, machinery and other production equipment, 10 years;
3. Appliances, tools, furniture, etc., related to production and business activities, 5 years; other than aircrafts, trains and ships means of transportation, for 4 years;
4, electronic equipment, for 3 years;
5, the salvage value rate is 5%, the calculation of depreciation of fixed assets is credited to fixed assets in the current month, and begin to accrue next month.
Two, analyze the details
Straight-line method of depreciation assumes that the assets provide the economic benefits of the enterprise to maintain the same level of the use of the life of the same, so its cost to transfer the cost of each period are required to be the same. (cost - residual value / salvage value) x % or (cost - residual value) ÷ period. Depreciation charge per unit mile = Original value × (1 - Estimated net salvage value)/Total miles traveled. Annual depreciation charge = Depreciation charge per unit of mileage × actual miles traveled per year.
Three, what is the production equipment
Production equipment refers to the production process for the production workers to manipulate, directly change the properties of raw materials, performance, form or enhance the appearance of the value of the necessary means of labor or artifacts. Such as blast furnaces, machine tools, reactors, printing and dyeing machines. The quality of production equipment and its technological sophistication directly affects the quality, precision, yield and productivity of the product. Production equipment as fixed assets, value consumption in the production process gradually transferred to its products.