Is the depreciation of fixed assets accrued monthly or annually?

The normal accrual is monthly depreciation.

If it is 65438+February 3 1, the "may" here means that the depreciation accrued in the current year is allowed to be deducted before tax, and the depreciation accrued across years is to increase the tax profit when calculating income tax, that is, the pre-tax deduction is not allowed.