1, average life method
The average life method, also known as the straight-line method, is a method to evenly allocate the depreciation of fixed assets to each period. The depreciation amount of each period calculated by this method is equal. The calculation formula is as follows:
Annual depreciation rate =( 1- estimated net salvage value rate)/estimated service life (year) * 100%
Monthly depreciation rate = annual depreciation rate/12
Monthly depreciation amount = original price of fixed assets * monthly depreciation rate
It is simple to calculate the depreciation of fixed assets by the average life method, but it has certain limitations. It is only reasonable to use the average life method to calculate depreciation when the load of fixed assets in each period is the same and the depreciation expenses should be shared in each period.
2. Workload method
The workload method is a method to extract depreciation according to the actual workload. This method can make up for the shortcoming that the average life method only emphasizes the service time and does not consider the service strength. The calculation formula is:
Depreciation amount per unit workload = original price of fixed assets *( 1- estimated net salvage value rate)/estimated total workload.
Monthly depreciation of fixed assets = monthly workload of fixed assets * depreciation of unit workload.
3, double declining balance method
Double declining balance method refers to a method to calculate the depreciation of fixed assets by multiplying the balance after deducting accumulated depreciation from the original price of fixed assets at the beginning of the period by double the straight-line depreciation rate without considering the estimated net residual value of fixed assets. The calculation formula is as follows:
Annual depreciation rate =2/ estimated service life (year) * 100%
Monthly depreciation rate = annual depreciation rate/12
Monthly depreciation amount = net value of fixed assets * monthly depreciation rate
This method does not consider the residual income of fixed assets, so the book depreciation value of fixed assets cannot be reduced below its expected residual income, that is, the fixed assets depreciated by double declining balance method should be amortized evenly after deducting the expected net residual value from the net value of fixed assets in the last two years of its depreciation period.
4. Annual sum method
The sum of years method is to subtract the net salvage value from the original value of fixed assets and calculate the annual depreciation at a decreasing rate year by year. The numerator of this score represents the number of years that fixed assets can still be used, and the denominator represents the sum of the number of years of use. The calculation formula is:
Annual depreciation rate = sum of acceptable service life/estimated service life * 100%.
Total years of expected service life =n*(n+ 1)/2
Monthly depreciation rate = annual depreciation rate/12
Monthly depreciation amount = (original price of fixed assets-estimated net salvage value) * monthly depreciation rate
Extended data:
Provisions on the Minimum Depreciation Period of Fixed Assets
1. The minimum depreciation period of houses and buildings is 20 years.
As the most important fixed assets, houses and buildings have a relatively long service life, and the embodiment of their use value is also a relatively long process. According to the requirements of the principle of balance of payments, their depreciation period should also be longer. Therefore, this article stipulates that the minimum depreciation period of buildings is 20 years, which basically reflects the actual use of buildings.
2. The minimum depreciation period of aircraft, trains, ships, machines, machinery and other production equipment is 10 year.
Compared with other means of transportation, airplanes, trains and ships have stronger performance, higher value, relatively longer service life and correspondingly longer depreciation life. The minimum depreciation period of such fixed assets is 65,438+00 years.
3. The minimum depreciation period of appliances, tools and furniture related to production and business activities is 5 years.
This kind of fixed assets, except machinery and equipment, are related to production and operation activities, that is, they are not direct production tools, but instruments and tools that play an auxiliary role in the production and operation process. Their service life is relatively short, and the minimum depreciation period is 5 years.
4. The minimum depreciation period for vehicles other than airplanes, trains and ships is 4 years.
The value of this kind of vehicle is relatively low, its service life is short, and its depreciation period should be correspondingly short. Therefore, this article stipulates that the minimum depreciation period of such fixed assets is 4 years.
5. The minimum depreciation period of electronic equipment is 3 years.
The minimum depreciation period of electronic equipment is 5 years. Considering various practical factors such as rapid technological upgrading and relatively short service life of electronic equipment, this paper changes the minimum depreciation period of electronic equipment from 5 years to 3 years, so as to advance the depreciation deduction of enterprises.
References:
Baidu Encyclopedia-Depreciation of Fixed Assets