Hospital fixed assets depreciable life is:
1, houses, buildings, for 20 years;
2, airplanes, trains, ships, machinery, machines and other production equipment, for 10 years;
3, appliances, tools, furniture, etc. related to the production of business activities, for 5 years;
4, airplanes, Means of transportation other than trains and ships, 4 years;
5. Electronic equipment, 3 years. In practice, enterprises should generally depreciate fixed assets on a monthly basis.
Two, analysis
Fixed assets refers to the enterprise for the production of products, the provision of services, leasing or business management and held, the use of more than 12 months, the value of non-monetary assets up to a certain standard, including buildings, buildings, machinery, machinery, means of transportation, and other equipment, appliances, tools and other equipment related to the production and operation activities. Fixed assets are the means of labor of the enterprise and the main assets on which the enterprise relies for production and operation. From the accounting point of view, fixed assets are generally divided into fixed assets for production, fixed assets for non-production, leased fixed assets, unused fixed assets, fixed assets not required, fixed assets under finance leases, fixed assets under donations.
Three, the hospital fixed assets depreciable life can be adjusted?
Fixed assets can not change the depreciation of fixed assets, fixed assets must be depreciated in accordance with the provisions of the provisions, in addition to the relevant departments, the minimum number of years to calculate depreciation of fixed assets.