Electronic equipment depreciable life is a few years as follows:
Electronic equipment depreciable life according to the actual nature of the equipment, the service life and economic use of the period and other factors to determine, which the general electronic equipment depreciable life of 3 to 8 years, special electronic equipment depreciable life of 5 to 10 years, and software and database depreciable life of 3 to 5 years.
Electronic equipment mainly includes general electronic equipment such as computers, photocopiers and datacenters, special electronic equipment such as medical instruments, network equipment and information systems, as well as software and databases.
Compensated depreciation can reduce financial costs, but it should be practiced in accordance with the principles of compensable depreciation methods and amounts, and reasonable depreciation lives.
The actual depreciation life is based on what the corporate finance department determines.
The methods of calculating depreciation are varied, and the use of different methods may result in unequal depreciation charges for a certain accounting period, thus affecting the cost of products in that accounting period, as well as the net book value of the fixed assets, so the depreciation method must be carefully selected and applied according to the specific circumstances. In the same enterprise, due to different uses of fixed assets, different performance, you can choose different depreciation methods.
For example, the electronic industry housing and other enterprises like housing, can use the method of life (straight-line method), and electronic machinery, electronic instruments, meters and supporting computers and other machinery and equipment, due to the rapid development of science and technology, in order to avoid its old and obsolete, early retirement can not be recovered the original value of the losses suffered, can be considered using accelerated depreciation method of depreciation on them.
Even if the same fixed assets, due to the use of different situations, you can also consider the choice of different depreciation methods. For example, the frequent use of machinery and equipment in the enterprise, the annual depreciation method, while some infrequent use of machinery and equipment (such as large-scale planer), you can use the number of hours of work method or production method and so on.