Question 2: What is the depreciation rate for fixed assets? Fixed assets do not have a fixed depreciation rate, generally depreciated according to the annual method, the depreciable life of the house for 20 years, machinery and equipment for 10 years, 5 years of transportation. Generally according to the expected salvage value rate of 5% monthly depreciation = [original value of fixed assets - expected salvage value (original value x 5%) - expected cleanup costs]/depreciable life / 12
Question 3: What is the depreciation rate of the general housing? Hello As far as I know, the assessment company assessment standards General property depreciation rate of 2% per year That is to say, 50 years of depreciation is completed Property interior decoration depreciation of 20% per year Five years of depreciation is completed
I hope to be helpful to you!
Answer from: Baidu Real Estate Exchange Group Baidu Real Estate Exchange Club!
Question 4: What is the annual depreciation rate of fixed assets Calculate the method of depreciation of fixed assets
There are many methods of calculating depreciation on the accounting, there is the average life method, the workload method, the double-declining-balance method, the sum-of-the-years method and so on. Because the choice of depreciation methods for fixed assets directly affects the calculation of costs and expenses, so the depreciation will also affect the current period of income and tax. Enterprises should be determined according to the specific circumstances of the method used, and the selection shall not be arbitrary changes.
(A) average life method
1, the concept: the average life method, also known as the straight-line method, is the depreciation of fixed assets equalized to a method of apportionment to the period. The depreciation amount calculated using this method is equal for each period.
2, the formula:
Annual depreciation = (original value of fixed assets - expected net salvage value) / fixed assets are expected to use
or = [original value of fixed assets × (1 - expected net salvage rate)] / fixed assets are expected to use
Monthly depreciation = annual depreciation of fixed assets / 12
(B) workload method
1, the concept: workload method is based on the actual workload depreciation amount of a method, this method to make up for the average life of the method only weight the use of time, do not take into account the shortcomings of the intensity of use.
2, the formula:
Each workload depreciation = [fixed assets original price × (1 - salvage rate)] / expected total workload
A fixed asset monthly depreciation = the fixed asset workload of the month × each workload depreciation
(C) accelerated depreciation
Accelerated depreciation is also known as the rapid depreciation method or declining depreciation method. Accelerated depreciation method is also known as rapid depreciation or declining depreciation method, which is characterized by more depreciation in the first period of the effective life of the fixed assets, and less depreciation in the later period, thus relatively accelerating the rate of depreciation, so as to speed up the cost of fixed assets to compensate for the effective life of the fixed assets.
Accelerated depreciation depreciation method has a variety of methods, commonly used in the following two:
1, double the declining balance method (Note: double the depreciation rate is double the straight-line method)
Double the declining balance method is in the absence of consideration of the residual value of the fixed assets, according to the opening balance of fixed assets at the beginning of each period and double the straight-line method of calculating the depreciation of a fixed asset depreciation rate method. The formula is:
Double straight-line annual depreciation rate = 2/estimated depreciable life × 100%
Annual depreciation = the beginning of the net book value of fixed assets × double straight-line annual depreciation rate
Because the double declining balance method does not take into account the net salvage value of fixed assets, therefore, in the application of this method must be careful not to make the depreciated value of the fixed assets to its net salvage value of estimated book value
The double declining balance method does not take into account the net salvage value of fixed assets.
Below the estimated net residual value of the fixed assets, so in the use of fixed assets in the late stages, if you find that the use of double declining balance method of depreciation is less than the amount of depreciation calculated using the straight-line method, you should change to the straight-line method of depreciation. For operational convenience, the implementation of double declining balance method of depreciation of fixed assets, should be in its fixed assets depreciable life of two years prior to the expiration of the average amortization of the balance of the net fixed assets less the estimated net salvage value.
2, the sum-of-the-years method
The sum-of-the-years method, also known as the aggregate life method, is a method of calculating the depreciation amount of fixed assets in each year by taking the original value of the fixed assets minus the net salvage value of the net as the base, and by using a decreasing fraction of the depreciation rate year after year. This method is characterized by the depreciation of the base is fixed, the depreciation rate based on the useful life of fixed assets to determine, and the depreciation rate of each year is a decreasing trend, so the calculated annual depreciation amount is also a decreasing trend.
Calculation, the depreciation rate 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 sum of the year-by-year figures. The formula is as follows:
Annual depreciation rate = (estimated useful life - used years) / sum of years × 100%
Sum of years = estimated depreciable life × (estimated depreciable life +1) / 2
Monthly depreciation rate = annual depreciation rate ÷ 12
Annual depreciation = (original value of the fixed asset - the estimated net salvage value) × the annual depreciation rate
Monthly depreciation = (original value of fixed assets - estimated net salvage value) × monthly depreciation rate
Question 5: How much depreciation is generally Depreciation rates for different assets are different, to take an extreme example, such as the depreciation of the house and the depreciation of the electronic equipment than one may be based on the use of the life of 50 years, the salvage value of 3% of the depreciation, a possible use of the life of 5 years, the salvage value of 5% of the depreciation, in accordance with a straightforward "(1 - salvage rate) / useful life / 12" will arrive at the monthly depreciation rate.
Question 6: What are the depreciation rates of fixed assets of the current enterprise Housing buildings, 1/20*100% = 5%
Production equipment (1-10%)/10*100% = 9%
Electronic equipment 1/3*100% = 33.33%
Transportation equipment (1-5%)/4*100% = 23.75%
Question 7: What is the depreciation rate of equipment?
The minimum years for calculating depreciation of fixed assets are as follows:
(a) 20 years for houses and buildings;
(b) 10 years for airplanes, trains, ships, machines, machinery, and other production equipment;
(c) 5 years for appliances, tools, furniture, etc. related to the production and operation of activities;
(d) 5 years for transportation equipment;
(e) 10 years for equipment and equipment related to the production and operation of activities; <
(d) means of transportation other than airplanes, trains and ships, 4 years;
(e) electronic equipment, 3 years. Fixed assets do not have a fixed depreciation rate, generally depreciated according to the
annual method, depreciation of housing for 20
years, machinery and equipment for 10 years, transportation tools
5 years. Generally depreciated at the estimated salvage value rate of 5% per month
Amount = [original value of fixed assets - estimated salvage value (original value x
5%) - expected cleanup costs]/depreciable life / 12
Question 10: listed companies, depreciation of fixed assets, a year is generally how much percent? Whether listed companies, or non-listed companies, their depreciation of fixed assets to follow the provisions of the tax law, if the method of determining their own, can also be, but does not meet the provisions of the tax law, in doing the annual income tax settlement, to be adjusted before tax. Specific depreciation of fixed assets, according to the "People's Republic of China *** and the State Enterprise Income Tax Implementation Regulations" Article 60 In addition to the State Council, the competent departments of finance and taxation, the minimum depreciation of fixed assets is calculated as follows:
(a) buildings, buildings, 20 years;
(b) aircraft, trains, ships, machinery, machinery and other production
(b) aircraft, trains, ships, machines, machinery and other production equipment, 10 years;
(c) appliances, tools, furniture, etc. related to production and business activities, 5 years;
(d) means of transportation other than airplanes, trains and ships, 4 years;
(e) electronic equipment, 3 years.
For the renewal of fixed assets of all types of companies, it is up to the enterprise to determine its own production, the law does not provide for this, because, the existence of the enterprise is based on the maximization of profits.