The four methods of calculating depreciation of fixed assets are as follows:
One, the average annual method:
1, the formula:
Annual depreciation = (original price - expected net salvage value) ÷ expected useful life
=original price × (1 - expected net salvage value/original price) ÷ estimated life
=original price × (1 - expected net salvage value/original price) ÷ expected life
< p>=original price × annual depreciation rate2, case calculation:
The end of January 2020, Company A temporarily purchased a set of medical equipment due to the pneumonia epidemic, the cost of the equipment is 3.3 million yuan, the projected useful life of 10 years, the projected net salvage value of 300,000 yuan, then in 2020 the depreciation amount should be calculated according to the average method of the annual life of the (3.3 - 30)/10/ 12x11 = 275,000 yuan.
Two, workload method:
1, formula:
Unit workload depreciation = fixed assets original price × (1 - expected net salvage rate) ÷ expected total workload
A fixed asset monthly depreciation = the fixed asset workload in the month × unit workload depreciation
2, the case of calculations:
Currently the company has a car A car, the original value of the car is 200,000 yuan, is expected to use 10 years, 8000 kilometers per year, the net salvage rate of 10%, the month mileage 2000 kilometers, the car's depreciation of the month according to the workload: 20x (1-10%) / 10/8000x2000 = 0.45 million yuan.
Three, double-declining balance method:
1, the formula:
Annual depreciation = the beginning of the period of net fixed assets × 2 / expected useful life
The last two years to the average annual method
Net fixed assets = the original cost of fixed assets - accumulated depreciation
2, case calculation:
A certain enterprise builds its own A production line into use, the production line construction cost of 300,000 yuan, the estimated net residual value of 0.8 million yuan, the use of 5 years. The production line according to the double-declining-balance method of depreciation in each year as follows:
Double-declining-balance method of depreciation = 2/5 = 40%
The first year of depreciation = 30x40% = 120,000 yuan
The second year of depreciation = (30-12) x 40% = 72,000 yuan
The third year of depreciation = (30-12) -7.2) x 40% = 72,000 yuan
Three years of depreciation = (30-12) x 40% = 7.2) -7.2) -7.2) -7.2) -7.2) x 40%. -7.2)x40%=43,200 yuan
The fourth and fifth years of depreciation=(30-12-7.2-4.32-0.8)/2=28,400 yuan
Fourth, the sum-of-the-years method:
1, the formula:
Annual depreciation=(original cost - estimated net residual value) x annual depreciation rate
2, annual Depreciation rate with a declining fraction to indicate that the period by period the number of years added as the denominator of the declining fraction, the period by period the number of years in reverse order, respectively, as the numerator of the declining fraction of each year.
3, Case Calculation:
A company on June 15, 2019 purchased a piece of equipment, the book value of 3.7 million yuan, is expected to be used for 5 years, the estimated net salvage value of 100,000 yuan, in 2019, the equipment according to the sum-of-the-years method of depreciation value is calculated as follows: (370-10)/(1 + 2 + 3 + 4 + 5)x5/12x6 = 600,000 yuan.