Equipment belongs to the category of fixed assets. The calculation formula of the net value of the equipment is: net value = original value of fixed assets - accumulated depreciation. The net value of fixed assets is also called the depreciation value, which refers to the net amount of the original value or full replacement value of fixed assets minus depreciation. It can reflect the amount of fixed assets actually occupied by the enterprise and the condition of the fixed assets. This pricing method is mainly used to calculate profit and loss, profit and loss from damage to fixed assets, etc.