What is the depreciation life of the purchased chromatograph and nitrogen, hydrogen and air three gases, and what expenses are included in the depreciation expenses incurred?

What is the depreciation life of the chromatograph and nitrogen, hydrogen and air three gases purchased by the laboratory?

Laboratory equipment should mostly be instruments. According to the Corporate Income Tax Law, it is related to production. The useful life of equipment related to business activities is 5 years.

What expenses are included in the depreciation expenses incurred?

If it is for the production process, it should be recorded as manufacturing expenses; if it is for material inspection or product factory inspection, it should be recorded as sales expense.

Is the plastic barrels used by the company to package products a manufacturing expense or a sales expense?

For packaging materials used in production, debit the "Production Cost" or "Manufacturing Expenses" account; for packaging materials sold with the goods but not separately priced, debit the "Sales Expenses" account; for packages sold with the goods and separately For priced packaging, the "other business expenses" account is debited.