1, average life method:
Monthly depreciation rate = (1 - net salvage rate)/useful life * 12
Monthly depreciation = original value * monthly depreciation rate
2, average life method
Monthly depreciation rate = monthly depreciation/(original value - net salvage)
Monthly depreciation = (original value - Accumulated depreciation - net salvage value) / (useful life - has been accrued months)
3, workload method:
Workload hair is based on the actual workload depreciation amount of a method. The basic formula is:
Each workload depreciation amount = the original value of fixed assets * (1 - net salvage rate) / total expected work
A fixed asset monthly depreciation amount = the fixed asset workload in the month * each workload depreciation amount
4, double declining balance method:
Double declining balance method is not taking into account the net salvage value of fixed assets, according to the opening fixed assets at the beginning of each period. Under the fixed assets at the beginning of each period according to the book balance of fixed assets and double the straight-line depreciation rate of a method of calculating depreciation of fixed assets. Calculation formula is:
Annual depreciation rate = 2/estimated useful life * 100%
Monthly depreciation rate = annual depreciation rate / 12
Monthly depreciation = net book value of fixed assets * monthly depreciation rate
5, the sum of the years method:
The sum of the years method, also known as the total life method, is the original value of the fixed assets less the net residual value of net assets times a decreasing fraction of years. A year-by-year reduction of the fraction to calculate the annual depreciation, the fraction of the numerator represents the number of years the fixed assets can still be used, the denominator represents the number of years of use of the year-by-year numerical sum. The formula is as follows:
Annual depreciation rate = the number of years remaining to be used / the sum of the estimated number of years of use or
Annual depreciation rate = (estimated useful life - used years) / estimated useful life * (estimated useful life + 1) / 2 * 100%
Monthly depreciation rate = annual depreciation rate / 12 Monthly depreciation = (original value of the fixed asset - the estimated net salvage value) * month Depreciation Rate