(a) houses and buildings, for 20 years;
(2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year;
(3) Appliances, tools and furniture. 5 years related to production and business activities;
(4) Four years for vehicles other than airplanes, trains and ships;
(5) Covering the lead code electronic equipment for 3 years.
So, what are the scope of depreciation?
1. Depreciable fixed assets: buildings; Machinery and equipment in use, instruments and meters, transport vehicles, tools and appliances; Maintenance of seasonal shutdown and shutdown equipment; Fixed assets leased out by operating lease and fixed assets leased out by financing lease.
2. Fixed assets without regret depreciation: fixed assets that have been fully depreciated and continue to be used; Land that has been separately evaluated and recorded in previous years; Fixed assets scrapped in advance; Fixed assets leased out by operating lease and fixed assets leased out by financing lease.
Third, special circumstances.
1. If the fixed assets that have reached the scheduled usable state have not been settled, they shall be recorded according to the estimated value and depreciated.
2. The book value of the fixed assets stopped in the process of renovation shall be transferred to the construction in progress without depreciation.
3. Fixed assets that have stopped using due to major repairs shall be depreciated accordingly, and the depreciation amount shall be included in the relevant macro asset cost or current profit and loss.
The above is the legal knowledge about "depreciation period of fixed assets" that the lawyer answered for you. The depreciation period of fixed assets varies according to different assets, for example, the depreciation period of real estate is 20 years. You got it?
legal ground
Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates that, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum period for calculating depreciation of fixed assets is as follows:
(a) houses and buildings, for 20 years;
(2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year;
(3) Appliances, tools and furniture. 5 years related to production and business activities;
(4) Four years for vehicles other than airplanes, trains and ships;
(five) electronic equipment, for 3 years.