Fixed assets are not depreciated in the month in which they are added, and are depreciated from the next month onwards, and are still depreciated in the month in which they are scrapped.
Assuming that the fixed assets have a booked value of $5,000 and a net salvage value of $500, and are expected to be used for 45 months, then depreciation will be charged each month
(5,000-500)/ 45=100
The entries are
Debit Management fee (management fixed assets)
or Manufacturing overheads (manufacturing, machinery, etc.)
or Selling expenses (production, machinery, etc.)
or Selling expenses (sales and marketing) <
or selling expenses (sales department fixed assets)
Credit Accumulated depreciation 100
Question 2: How to calculate the depreciation of the house Monthly depreciation amount = (20,000 - salvage value)/depreciable life/12
Question 3: How to calculate the depreciation expense of the house 1, to determine the recorded value of the fixed assets; 2, to determine the useful life of the fixed assets and the estimated net salvage value ; 3, to determine the depreciation method of fixed assets. Depreciation methods are as follows: First, the average life method Average life method, also known as the straight-line method, is a method of equalizing the depreciation of fixed assets to each period. The depreciation amount for each period calculated using this method is equal. The formula is as follows: Annual depreciation rate = (1 + estimated net salvage rate) / estimated useful life × 100% Monthly depreciation rate = Annual depreciation rate ÷ 12 Monthly depreciation = Original cost of fixed assets × Monthly depreciation rate The depreciation rate calculated above is based on the separate calculation of individual fixed assets, known as the individual depreciation rate, i.e., the depreciation of a fixed asset over a certain period of time and the ratio of the original cost of the fixed asset. Usually, the enterprise according to the classification of depreciation to calculate the depreciation rate, the formula is as follows: a class of fixed assets annual depreciation = (the original value of a fixed asset - the estimated salvage value + cleaning up costs) / the useful life of the fixed assets of a class of fixed assets monthly depreciation = a class of fixed assets annual depreciation / 12 a class of fixed assets annual depreciation rate = a class of fixed assets annual depreciation / class of fixed assets original price × 100% using the fixed assets of a class of depreciation = a class of fixed assets annual depreciation / a class of fixed assets annual depreciation = a class of fixed assets annual depreciation × 100%. Fixed assets original cost × 100% Calculation of depreciation of fixed assets using categorized depreciation rates is simple, but less accurate than individual depreciation rates. Calculating depreciation of fixed assets using the average life method is simple but has some limitations. For example, fixed assets provide different economic benefits over different useful lives, a fact that the average life method does not take into account. For example, the maintenance costs incurred for fixed assets over different useful lives are also different, a factor that the average life method does not take into account. Therefore, only when the fixed assets in each period of the same degree of load, each period should be assessed the same depreciation expense, the average life method of depreciation is reasonable. Second, the workload method The workload method is a method of calculating depreciation amount based on actual workload. This method can make up for the average life method only heavy use of time, do not take into account the shortcomings of the intensity of use, the formula is: each workload depreciation = { fixed assets original price × (1 - salvage rate) the total expected workload of a fixed asset monthly depreciation = the fixed asset workload of the month × the first workload depreciation, accelerated depreciation accelerated depreciation is also known as rapid depreciation method or declining depreciation method, the accelerated depreciation method is also called rapid depreciation method. Accelerated depreciation method, also known as rapid depreciation method or declining depreciation method, which is characterized by more depreciation in the first period of the effective life of the fixed assets, less depreciation in the later period, thus relatively accelerating the speed of depreciation, so that the cost of the fixed assets to accelerate the effective use of the life of the fixed assets to be compensated. String 4 There are two commonly used accelerated depreciation methods: (1) Double Declining Balance Method The Double Declining Balance Method is a method of calculating the depreciation of fixed assets based on the net book value of the fixed assets at the beginning of each period and the double straight-line depreciation amount without considering the salvage value of the fixed assets. The formula is as follows: Annual depreciation rate = 2/estimated depreciable life × 100% Monthly depreciation rate = Annual depreciation rate ÷ 12 Monthly depreciation amount = Net book value of fixed assets × Monthly depreciation rate This method does not take into account the salvage income of the fixed assets, and therefore cannot reduce the book depreciated value of the fixed assets below its estimated salvage income, i.e., fixed assets that are subject to the declining-double-balance method of depreciation should be depreciated in their fixed assets depreciable life expires in the last two years, the net fixed assets less the estimated net salvage value of the balance of the average amortization. For example: an enterprise, a fixed asset of the original price of 10,000 yuan, the estimated useful life of 5 years, the estimated net salvage value of 200 yuan, according to the double-declining balance method of depreciation, depreciation per year as follows: String 6 double balance annual depreciation rate = 2/5 × 100% = 40% depreciation of the first year = 10,000 × 40% = 4,000 (yuan), the second year of depreciation = (10,000 - 4,000) × 40% = (10,000) Depreciation payable in the second year = (10,000-4,000) × 40% = 2,400 (yuan) Depreciation payable in the third year = (6,000-2,400) × 40% = 1,440 (yuan) Depreciation is provided on the basis of the average life method (straight-line method) from the fourth year onward. Annual depreciation for the fourth and fifth years = (10,000-4,000-2,400-1,400-200)/2 = 980 (yuan) (2) The sum-of-the-years method The sum-of-the-years method, also known as the aggregate life method, is a method that combines the original value of a fixed asset less its net salvage value and the net amount of the salvage value of the fixed asset in the sum of the net salvage value of the fixed asset. salvage value of fixed assets and a declining fraction to calculate the annual depreciation amount, the numerator of this fraction represents the fixed assets can still make ...... >>
Question 4: How to calculate the depreciation rate of the rented plant depends on what kind of lease, operating leases do not need to depreciate, finance leases are considered as free assets depreciation
The estimated residual value of fixed assets for the original value of the fixed assets of the rate of 3% -5%. If laws and regulations provide otherwise, the provisions shall apply.
(a) Calculation of depreciation rate and depreciation amount of fixed assets under the average life method:
Annual depreciation rate = (1 - estimated salvage rate) / depreciable life × 100%
Monthly depreciation rate = annual depreciation rate ÷ 12
(b) Calculation of depreciation amount of fixed assets under the workload method:
Calculation of depreciation according to the mileage:
Depreciation per unit mileage:
Depreciation per unit mileage:
Depreciation per unit mileage:
Depreciation per unit mileage:
Depreciation per unit mileage = original value (1 - estimated salvage rate) / total mileage
Depreciation according to working hours:
Depreciation per working hour = original value (1 - estimated salvage rate) / total working hours
Depreciation according to shifts:
Depreciation per shift = original value (1 - estimated salvage rate) / total mileage
(c) The workload method of fixed assets:
Depreciation according to the workload method.
(C) double declining balance method of fixed assets depreciation rate and depreciation amount calculation:
Annual depreciation rate = 2 / depreciable life × 100%
Monthly depreciation rate = annual depreciation rate ÷ 12
Monthly depreciation amount = net book value of fixed assets × monthly depreciation rate
The implementation of the double declining balance method of fixed assets should be implemented within two years prior to the expiration of the depreciable life of fixed assets. The net value of fixed assets should be amortized evenly over the two years before the expiration of the depreciable life of the fixed assets.
(D) the sum-of-the-years method of depreciation and depreciation of fixed assets:
Annual depreciation = (depreciable life - the number of years in use) / [depreciable life (depreciable life + 1) ÷ 2] × 100%
Annual depreciation = annual depreciation ÷ 12
Annual depreciation = (original value of the fixed assets - the estimated net salvage value) × the rate of monthly depreciation
Fixed asset depreciation rate = (depreciation of the original value of the fixed assets - estimated net salvage value) × monthly <
Once the depreciation method and depreciable life of fixed assets are determined, they cannot be changed arbitrarily.
If it can help you, I also hope to adopt, thank you
Question 5: How to calculate the depreciation of real estate The tax law provides that houses are depreciated over 20 years.
The tax regulations:
Income Tax Law Article 60 In addition to the State Council's financial and tax authorities provide otherwise, the minimum years for calculating the depreciation of fixed assets are as follows:
(a) houses, buildings, 20 years;
(b) aircraft, trains, ships, machines, machinery and other production equipment, 10 years;
(c) related to production and business activities, 10 years;
(c) the production and business activities, 10 years;
(d) the production and business activities, 10 years;
(c) the production and business activities, 10 years. ) apparatus, tools, furniture, etc. related to production and business activities, for 5 years;
(iv) means of transportation other than airplanes, trains and ships, for 4 years;
(v) electronic equipment, for 3 years.
Question 6: How to calculate the depreciation rate of goods Calculation formula: Depreciation = depreciation rate (per day) × product use date (days) × product price The depreciation rate in the "implementation of the three packages of some of the goods catalog" has been stipulated.
The date of use of the product refers to the number of days the consumer actually used the product. When calculating the use date, it should be from the invoice date of the purchase of the product to the date of return, minus the time spent on repair and the time spent on repair without spare parts.
For example, a consumer October 1, 2004 to spend 5000 yuan to buy a color TV, repaired twice occupied 15 days, is still not repaired, not willing to exchange the same model with the same specifications of the product, on November 15, 2004 to request the return of the depreciation: 0.1% × (31 ten 15-15) × 5000 yuan = 155 yuan
Reference law: "part of the goods repair and replacement of the responsibility for the return of goods," Article 13 and "the implementation of the three packages of household audio-visual goods list.
Question 7: What are the methods of depreciation of fixed assets? How to calculate respectively? (1) average life method.
Also known as the straight-line method, is a way to equalize the depreciation of fixed assets spread over the period, the depreciation charged in each period is the same. Annual depreciation = (book value of fixed assets - estimated net salvage value) / depreciable life (also months).
Example: Enterprise A has a plant, the original value of 300,000 yuan, is expected to be used for 10 years, is expected to be scrapped when the net salvage value of 5,000 yuan, the plant using the average life method of depreciation, the requirement to calculate the annual amount of depreciation of the plant.
Annual depreciation: (300000-5000)/10 = 29500 yuan.
(2) Workload method.
A method of depreciation based on the actual workload. Calculate the amount of depreciation per unit of work, and then calculate the amount of depreciation per unit of work to calculate the amount of monthly depreciation of a fixed asset.
Example: Enterprise B has a truck used exclusively for freight transportation, the original value of $ 30,000, the total mileage is expected to be 300,000 kilometers, (assuming no net residual value at the time of scrapping), 3000 kilometers this month, the truck is required to calculate the monthly depreciation.
Solution: depreciation per unit of work = 30000/300000 = 0.1 ($/km)
Depreciation for the month = 3000 × 0.1 = $300.
(3) Double Declining Balance Method.
Double Declining Balance Method is a method of calculating depreciation of fixed assets based on the net book value of fixed assets at the beginning of each period and double the straight-line depreciation rate without considering the salvage value of fixed assets.
When using the double-declining balance method, it is important to note that in the last two years of depreciation, the net book value of fixed assets less the estimated net salvage value of the net value of the average amortization.
Example: Enterprise C newly purchased a new original value of 60,000 yuan of equipment, the estimated useful life of 4 years, the net residual value of 2000 yuan. Calculate depreciation according to the double-balance offset method, which requires the calculation of the annual depreciation.
The first year of depreciation: 60,000 × 2/4 = 30,000 ($)
The second year of depreciation: (60,000 - 30,000) × 2/4 = 15,000 ($)
The third and fourth years of depreciation: (60,000 - 30,000 - 15,000 - 2,000) / 2 = 6500 ($)
(4) Sum-of-the-years method.
Also known as the sum-of-the-years method, is the original value of the fixed assets minus the estimated net salvage value of the net amount multiplied by a declining fraction of the annual calculation of depreciation, the molecule of this fraction on behalf of the number of years of the fixed assets can still be used, and the denominator on behalf of the use of the life of the year-by-year numerical sum.
Example: Ding enterprise in March 2002, the purchase of a fixed asset, the original value of the asset is 3 million yuan, the use of the sum-of-the-years method of depreciation, the estimated useful life of 5 years, the estimated net salvage value of 5%, the requirements of the 2002 and 2003 depreciation of the fixed asset.
Ideas: the use of the sum-of-the-years method of depreciation, the need to take into account the net salvage value of fixed assets, but also to note that the depreciation of one year and the accounting period of one year is not the same.
The fixed assets were purchased in March 2002, the month of the increase in fixed assets are not depreciated, from the second month of depreciation, so the period of depreciation in 2002 is April to December, **** 9 months.
The depreciation for 2002 is 300 × (1-5%) × 5/15 × 9/12 = 712,500 yuan
The depreciation for 2003 (January-March) belongs to the first year of the depreciable life, and (September-December) belongs to the second year of the depreciable life, and therefore the depreciation for 2003 should be calculated in segments:
January-March depreciation: 300 × (1-5%) × 5/15 × 3/12 = 237,500 yuan.
April-December depreciation: 300 × (1-5%) × 4/15 × 9/12 = 570,000 yuan.
Depreciation for 2003 is: 237,500 + 57 = 807,500 yuan.
From the above four methods of depreciation of fixed assets can be seen, only the double-declining balance method in the calculation of depreciation does not take into account the net salvage value of fixed assets, in the last two years of the calculation of depreciation before taking into account the net salvage value of the need to deduct the rest of the three methods of calculation need to take into account the net salvage value; at the same time, in the calculation of also need to pay attention to the title of the question is how to ask the question of the accounting treatment in the ...... >>
Question 8: The original depreciation of fixed assets increased the problem, how to calculate the depreciation amount? 1 million used for 5 years, the net value = 100/20 * (20-5) = 750,000
After the renovation in the 6th year, the value = 75 + 20 = 950,000
The installation work is transferred to the construction in progress (no longer depreciated), the completion of the second month of the 6th year after the start of the re-estimation of the fixed asset's useful life, assuming that after the estimate, it is the same as the original 20 years, and the current remaining 14 years 11 months, that is, 179 months, then the remaining useful life, monthly depreciation = 95/179 = 0.5307 million, that is, 5307 yuan per month depreciation.
Such a business is all along the lines of the example above. Of course, referring to capital expenditures.
Question 9: Calculation of the amount of depreciation accrued = 12,000 * (1-5%) / 10 * 7/12 = 665
Question 10: What is the number of years of depreciation of the house? What percent of net salvage value? I do valuation, I can give you a detailed answer to this question:
First, the economic durability of various types of buildings:
1, steel structure: 70 years of production houses, corroded production houses 50 years, 80 years of non-production houses;
2, reinforced concrete structure (including frame structure, shear wall structure, simple structure, frame - shear wall structure, etc.).
Arkansas City, New York. years, corroded production house 30 years, non-production house 50 years;
5, brick and wood structure first class: production house 30 years, corroded production house 20 years, non-production house 40 years;
6, brick and wood structure second class: production house 30 years, corroded production house 20 years, non-production house 40 years;
7, brick and wood structure third class; 30 years for production houses, 20 years for corroded production houses and 40 years for non-production houses;
8. Simple structure: 10 years.
Second, the residual value rate:
1, reinforced concrete structure: 0;
2, brick structure first class: 2%;
3, brick structure second class: 2%;
4, brick and wood structure first class: 6%;
5, brick and wood structure second class: 4%;
6, brick and wood structure third class: 3%;
7, simple structure: 0.
The depreciable life of a building is the life of the transfer of value of the building, which is both related to and different from the durable life. Depreciable life is the socially necessary average service life determined by the socio-economic conditions of the use process, or known as the economic life; durable life is the natural life determined by the structure, quality and so on. At present, the natural durability of the building as a depreciable life, without taking into account price increases, artificial wear and tear and other factors.