(1) 15 to 20 years for power supply system equipment, 11 to 18 years for heating system equipment;
(2) 10 to 20 years for central air-conditioning equipment, 8 to 10 years for telecommunication equipment;
(3) 5 to 10 years for washing equipment, 10 years for maintenance equipment;
(4) 5 to 10 years;
(5) 6 to 10 years for electronic computer system equipment and 10 years for elevators;
(6) 8 to 10 years for photo developing equipment and 3 to 8 years for copying and typing equipment.
Calculation of depreciation is a variety of methods, the use of different methods, there may be a calculation of the depreciation of an accounting period is not equal, thus affecting the cost of the products of the accounting period, but also affect the net book value of fixed assets, and therefore must be based on the specific circumstances of the application of depreciation method carefully selected. In the same enterprise, due to different uses of fixed assets, different performance, you can choose different depreciation methods.
For example, the electronic industry housing and other enterprises, like housing, can use the method of years (straight-line method), and electronic machinery, electronic instruments, meters and supporting computers and other machinery and equipment, due to the rapid development of science and technology, in order to avoid its obsolescence, early scrapping can not recover the original value of the losses suffered, can be considered using accelerated depreciation method of depreciation on them. Even the same fixed assets, due to the use of different situations, can also consider the choice of different depreciation methods. For example, the frequent use of machinery and equipment in the enterprise, the annual depreciation method, while some infrequent use of machinery and equipment (such as large-scale planer), you can use the number of hours of work method or production method and so on.
1, the use of life method is also known as the straight-line method. Is a method of assessing the value of fixed assets according to the expected average useful life. This method if the time for the horizontal coordinates, the amount for the vertical coordinates, accumulated depreciation in the graphical presentation of a straight line up, so it is called "straight line method".
2, workload method: refers to the total workload (total hours of work, total work shift, total mileage, etc.) a method of depreciation of fixed assets. This method should be used in some of the value of a large, but infrequent use or production changes, wear and tear and uneven production of specialized equipment and transportation equipment, such as the depreciation calculation. According to the use and characteristics of the equipment and can be calculated according to the working hours, work shift or mileage and other different methods of depreciation.
Legal Basis
Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China
Article 60
Except as otherwise provided by the competent departments in charge of finance and taxation of the State Council, the minimum number of years for calculating depreciation of fixed assets shall be as follows:
(1) For houses and buildings, 20 years. ;
(ii) airplanes, trains, ships, machines, machinery and other production equipment, 10 years;
(iii) appliances, 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.