Accumulated depreciation of how to calculate?

"Accumulated depreciation" account: the method of depreciation, first of all, there are many ways to depreciate, using different methods to calculate the amount of depreciation will be different. (A) the average life method average life method, also known as the straight-line method, is a method of calculating depreciation according to the average useful life of fixed assets. According to this method to calculate the amount of depreciation withdrawn, in each use of the year or month are equal, the accumulation of depreciation in a straight line upward trend. Calculation formula is as follows: annual depreciation of fixed assets = [the original price of fixed assets - (expected salvage income - expected cleanup costs)] ÷ expected useful life of fixed assets monthly depreciation of fixed assets = annual depreciation of fixed assets / 12 [Example 10] Enterprise A, the original price of a fixed asset for 50,000 yuan, is expected to use the life of 10 years, the projected salvage income of 3,000 yuan, is expected to clean up the cost of 1,000 Yuan, then: annual depreciation of fixed assets = [50000 - (3000 - 1000)]/10 = 4800 yuan / year monthly depreciation of fixed assets = (4800 ÷ 12) = 400 yuan / month in practice, in order to reflect the degree of depletion of fixed assets in a certain period of time and to facilitate the calculation of depreciation, the enterprise should be depreciated monthly depreciation is generally based on the original price of the fixed assets multiplied by the monthly The depreciation rate is determined by multiplying the original cost of fixed assets by the monthly depreciation rate. Depreciation rate of fixed assets refers to the ratio of depreciation of fixed assets to the original cost of fixed assets within a certain period of time. The formula is expressed as follows: annual depreciation rate of fixed assets = [(original cost of fixed assets - estimated net salvage value) ÷ original cost of fixed assets] ÷ estimated useful life of fixed assets = (1 - estimated net salvage rate) ÷ estimated useful life of fixed assets monthly depreciation rate of fixed assets = annual depreciation rate of fixed assets ÷ 12 Monthly depreciation of fixed assets = the original cost of fixed assets × monthly depreciation rate of fixed assets in accordance with Example 10, the fixed assets monthly Depreciation is calculated as follows: Annual depreciation rate of fixed assets = [50000 - (3000 - 1000)] ÷ (10 × 50000) = 9.6% Monthly depreciation rate of fixed assets = 9.6% ÷ 12 = 0.8% Monthly depreciation of fixed assets = $50,000 × 0.8% = $400 Depreciation rate calculated above is calculated separately for individual fixed assets, known as the individual rate of depreciation, namely A fixed asset in a certain period of depreciation and the ratio of the original cost of the fixed asset. In addition, there are also categorized depreciation rates and comprehensive depreciation rates for fixed assets. The categorized depreciation rate of fixed assets is the ratio of the categorized depreciation amount of a fixed asset to the original price of that fixed asset. Using this method, fixed assets of close nature, structure and useful life should first be grouped into one category, and then the average depreciation rate should be calculated by category. The formula for calculating the depreciation rate of fixed assets categorized is as follows: annual depreciation rate of fixed assets of a certain category = annual depreciation of fixed assets of that category ÷ original price of fixed assets of that category The comprehensive depreciation rate of fixed assets refers to the ratio of the depreciation of all the fixed assets of the enterprise to the original price of all the fixed assets in a certain period. The formula for calculating the comprehensive depreciation rate of fixed assets is as follows: Comprehensive annual depreciation rate of fixed assets = ∑ (annual depreciation of fixed assets) ÷ ∑ the original cost of fixed assets (ii) workload method is a method of depreciation in accordance with the actual workload of fixed assets. Workload method is also a kind of straight-line method. The basic formula is: each workload depreciation amount = [fixed assets original price × (1 - net salvage rate)] ÷ expected total workload of a fixed asset monthly depreciation amount = the workload of the fixed asset in the month × each workload depreciation amount [Example 11] a company has a freight truck, the original price of 150,000 yuan, the expected net salvage rate of 5%, the total mileage is expected to be 300,000 kilometers, when the month Mileage is 5,000 kilometers, then the monthly depreciation of the fixed asset is calculated as follows: one-way mileage depreciation = 150,000 × (1-5%) ÷ 300,000 = 0.475 yuan / kilometer depreciation for the month = 5,000 yuan × 0.475 = 2,375 yuan (c) Double Declining Balance Method Double Declining Balance Method is a method of calculating the depreciation of a fixed asset at a double straight-line depreciation rate. It is a method of calculating depreciation of fixed assets based on the book balance of fixed assets at the beginning of each period and double straight-line depreciation rate without considering the net salvage value of fixed assets. The formula is as follows: Annual depreciation rate = (2 ÷ expected useful life) × 100% Monthly depreciation rate = Annual depreciation rate ÷ 12 Monthly depreciation = Net book value of fixed assets × Monthly depreciation rate Since the double declining-balance method does not take into account the salvage income of the fixed assets, attention must be paid to the use of this method: it cannot reduce the book depreciated value of the fixed assets to below its expected salvage income. According to the current system, fixed assets depreciated by the double-declining-balance method should be amortized equally over the net fixed assets within two years prior to the expiration of the depreciable life of the fixed assets. [Example 12] An electronics manufacturer imports a production line, the original cost of the fixed assets after installation is 300,000 yuan, the estimated net salvage value is 8,000 yuan, and the estimated useful life is 5 years. The production line according to the double declining balance method of depreciation for each year as follows: double straight-line depreciation rate = (2 ÷ 5) × 100% = 40% of the first year of depreciation = 300,000 yuan × 40% = 120,000 yuan of the second year of depreciation = 300,000-120,000 × 40% = 72,000 yuan of depreciation in the third year of depreciation = 300,000-120000- 72000 × 40% = $43,200 Book value of fixed assets in the fourth year = 300,000-120,000-72,000-43,200 = $64,800 Depreciation due in the fourth and fifth years = (64,800-8,000) ÷ = $28,400 Depreciation for each month of each year is calculated based on the annual depreciation divided by 12. (d) sum of the years method sum of the years method, also known as the aggregate life method, is the original cost of fixed assets less net salvage value of the net amount multiplied by a declining fraction to calculate the annual depreciation amount. The numerator of this fraction represents the number of years the fixed asset can still be used, and the denominator represents the sum of the year-by-year figures for the number of years of use. The formula is as follows: annual depreciation rate = the number of years remaining to be used / the sum of the yearly figures of the estimated useful life or: annual depreciation rate = (estimated useful life - the number of years already in use) ÷ [estimated useful life × (estimated useful life +1) ÷ 2] monthly depreciation rate = annual depreciation rate ÷ 12 Monthly depreciation = (the original price of the fixed asset - the estimated net salvage value) × the monthly depreciation rate of the above depreciation of fixed assets in the above methods, the double-balance declining-balance method and the sum-of-the-years method are accelerated depreciation methods. After adopting the accelerated depreciation method, more depreciation is taken in the early stage of the use of fixed assets, and less depreciation is taken in the later stage, and the rate of its decline accelerates from year to year. For reference only!]