The second is the workload method, the formula is the unit workload depreciation = fixed assets original price × (1 - expected net salvage value / original price) ÷ expected total workload, the monthly depreciation = the fixed asset workload of the month × the unit workload depreciation, and here to remind you of the same is this method of calculation can be directly discounted to the amount of each The value of the "production of a product".
The third is the double-declining-balance method, which is more complicated to calculate,
This method does not take into account the estimated net salvage value of the fixed assets before the expiration of two years. The formula is
Annual depreciation rate = 2 / estimated useful life × 100% (twice the straight-line depreciation rate) Annual depreciation = net book value of fixed assets × annual depreciation rate The last two years to take into account the average salvage value (annual average method) _ where: book balance = fixed assets original price _ net book value = fixed assets original price - accumulated depreciation _ book value = Fixed assets original cost - accumulated depreciation - fixed assets impairment provision The fourth is the sum-of-the-years method (the total number of years method), this method of depreciation is variable, the calculation method is as complex as the double-declining-balance method, but compared to the other three is more in line with the actual situation. Specific formula is: Annual depreciation rate = remaining useful life / estimated useful life of the sum of years × 100% Annual depreciation = (original cost - estimated net residual value) × annual depreciation rate