(i) for houses and buildings, 20 years;
(ii) for airplanes, trains, ships, machinery, machines, and other production equipment, 10 years;
(iii) apparatus, tools, furniture, etc., related to production and business activities, 5 years;
(iv) means of transportation other than airplanes, trains and ships, 4 years;
(v) electronic equipment, 3 years.
Fixed assets depreciation method:
1, the average annual method (also known as the straight-line method)
Annual depreciation rate = (1 - estimated net salvage rate) ÷ estimated useful life (years) × 100% Monthly depreciation = Fixed assets original price × annual depreciation rate ÷ 12
2, the workload method
Unit workload depreciation = Fixed assets original price × ( 1 - estimated net salvage rate ) ÷ 12
2, workload method
Unit depreciation = Fixed assets original price × ( 1 - estimated net salvage rate ) × 100% monthly depreciation. 1 - estimated net salvage rate )/ estimated total workload of a fixed asset monthly depreciation = the fixed asset workload for the month × unit workload depreciation
3, double-declining-balance method (accelerated depreciation method)
Annual depreciation = 2 ÷ Estimated useful life (years) × 100% Monthly depreciation = net fixed asset × annual depreciation ÷ 12
4, the total annual number of Legal (accelerated depreciation method)
Annual depreciation rate = remaining useful life / estimated useful life of the total number of years × 100% Monthly depreciation = (fixed assets original price - estimated net salvage value ) × annual depreciation rate ÷ 12
Generally, enterprises use more is the straight-line method. Depreciation can be charged individually or categorically.