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1. The straight-line method, also known as the average life method, refers to a method of calculating the depreciation of fixed assets on average according to the expected service life and allocating it to each period. The depreciation of each period (year, month) calculated by this method is equal.
2. Without considering the provision for impairment, the calculation formula is as follows:
Annual depreciation rate of fixed assets =( 1- estimated net salvage value rate)/estimated service life (year)
Monthly depreciation rate of fixed assets = annual depreciation rate/12
Monthly depreciation of fixed assets = original value of fixed assets * monthly depreciation rate
Case 1: Huaguan Electronic Science and Technology Research Institute bought a new red flag of RMB 654.38+0 million, and it is planned to be used for 654.38+0 years, with a net salvage rate of 5%. According to accounting standards and related regulations, what is the annual depreciation rate of this equipment?
According to the formula, the annual depreciation rate of fixed assets =( 1- estimated net salvage value rate)/estimated service life (year) = (1-5%)/10×100% = 9.5%.
3. Case 2: Huaguan Electronic Science and Technology Research Institute purchased a tower crane, the purchase cost was 1.2 million yuan, the service life of the tower crane was 10 year, and the net salvage rate was 5%. According to the Accounting Standards for Business Enterprises and related regulations, what is the depreciation amount of tower crane in the third year when depreciation is accrued by the straight-line method?
According to the formula: annual depreciation rate = (1-5%)/10×100% = 9.5%; depreciation amount in the third year =120000× 9.5% =1.