The years for depreciating fixed assets are:
1. Houses and buildings, 20 years;
2. Aircrafts, trains, ships, machines, machinery and other production equipment, 10 years;
3. Appliances, tools, furniture, etc., related to production and business activities, 5 years;
4. Aircrafts, Means of transportation other than trains and ships, 4 years;
5. Electronic equipment, 3 years.
Two, analysis
Enterprises use fixed assets in the production and operation process and its wear and tear lead to a reduction in the value of only a certain residual value, the difference between its original value and the residual value of its use in its useful life of the apportionment, is the depreciation of fixed assets. Determine the scope of depreciation of fixed assets is the premise of depreciation.
Three, how to depreciate fixed assets?
1, the average annual method, for example, is known to have a processing machine original value of 60,000 yuan, the useful life of 3 years, the net salvage rate of 5%, calculate the annual depreciation.
2, annual depreciation = original value * (1 - net salvage rate) / useful life = 60,000 * 95% / 3 = $ 1900. Workload method, when the uneven use of assets, uneven depletion, and the degree of use of assets related to the workload, use the workload method of calculation.