Molds belong to the production of business activities related to appliances, tools, furniture, etc., the depreciable life should be 5 years. If the useful life is shorter, as a consumable can be a one-time account.
Fixed assets depreciable life
1, housing, buildings, for 20 years.
2, airplanes, trains, ships, machines, machinery and other production equipment, for 10 years.
3. Appliances, tools and furniture related to production and business activities, for 5 years.
4. Means of transportation other than airplanes, trains and ships, for 4 years.
5. Electronic equipment, for 3 years.
Expanded Information:
Factors affecting the depreciation of fixed assets
1, the original value of fixed assets, in the depreciation, should be based on the monthly depreciation of fixed assets as the basis for the depreciation of the base, the greater the base of depreciation of fixed assets, the more the depreciation of the extraction of the depreciation.
2, the net value of fixed assets, the net salvage value of fixed assets and depreciation is inversely proportional to the net salvage value of fixed assets, the more the extraction of depreciation is less.
3, the useful life of fixed assets, the length of the useful life directly affects the amount of depreciation due in each period. In the useful life of fixed assets, should take into account the tangible loss of fixed assets and intangible consumption, tangible loss refers to the use of fixed assets in the process of wear and tear or by the forces of nature and food depletion, intangible loss refers to the depreciation of the original fixed assets due to the increase in the rate of production of labor and scientific and technological progress caused by the break in the value of the depreciation of the loss.
In practice, these depletions are difficult to accurately estimate, enterprises in determining the useful life of fixed assets, the main consideration should be the following factors: the asset's expected production capacity or the production of things, tangible losses, five-star losses and the use of assets related to legal or similar restrictions.
Baidu Encyclopedia - Depreciation of Fixed Assets