1, annual method. For example, 1 million equipment, the use of 10 years, 100,000 depreciation per year, 0.83 million per month.
2, workload method. For example, 500,000 cars, driving the required mileage of 500,000 kilometers, per month at = 500,000 yuan / 500,000 km * the number of kilometers driven in the month.
3, there are accelerated depreciation method, double declining balance method, to name a few.
4, the average life method, also known as the straight-line method, is a method of calculating depreciation according to the average useful life of fixed assets. In accordance with this method of calculating the amount of depreciation withdrawn, in each year or month of use are equal, the accumulation of depreciation is a straight line upward trend. The formula is as follows:
Annual depreciation of fixed assets = [the original cost of fixed assets - (expected salvage income - expected clean-up costs)]
÷ expected useful life of fixed assets
Monthly depreciation of fixed assets = annual depreciation of fixed assets / 12
5, [Example 10] Enterprise A, the original cost of a fixed asset is 50,000 yuan, the projected useful life is 10 years, the expected salvage value income is 3000 yuan, the expected clean-up costs of 1000 yuan, then:
Fixed assets annual depreciation = [50000 - (3000 - 1000)]/10 = 4800 yuan / year
Fixed assets monthly depreciation = (4800 ÷ 12) = 400 yuan / month
Expanded information:
Disposal of fixed assets, including the sale, transfer, retirement and destruction of fixed assets, foreign investment, non-monetary asset exchange, debt restructuring and so on.
I. Conditions for derecognition of fixed assets
Fixed assets shall be derecognized if they satisfy one of the following conditions:
(1) the fixed assets are in the state of disposal;
(2) the fixed assets are not expected to generate economic benefits through the use or disposal of the fixed assets.
II. Treatment of Fixed Asset Disposals
(1) Fixed assets held for sale by an enterprise shall be adjusted for their estimated net residual value.
(2) When an enterprise sells, transfers, or scraps fixed assets or incurs damage to fixed assets, it should recognize the disposal proceeds, less the book value and related taxes, in the current profit and loss. The book value of a fixed asset is the amount after the cost of the fixed asset is deducted from accumulated depreciation and accumulated impairment allowance.
(3) Where an enterprise includes in the cost of fixed assets subsequent expenditure incurred on fixed assets, it shall derecognize the carrying value of the replaced part.
Baidu Encyclopedia-Fixed Assets