Fixed assets depreciation, amortization pre-tax deduction standard

In the annual income tax return, there is an "asset depreciation, amortization tax adjustment schedule", which has three major items,

Original value for the original value on the books (accounting and tax consistent)

Age for the fixed assets on the books of the use of the life of the asset, generally there are provisions (buildings 25 years, machinery and equipment 10 years), accounting and taxation are basically the same. years, office equipment 5 years), accounting and tax are basically consistent.

Depreciation (depreciation calculated in accordance with the method of useful life method, if the accelerated depreciation must be recognized by the tax department), if the method is consistent with the tax approved, accounting and taxation is basically the same.

There is no difference between the above items, tax and accounting data is consistent, if there is a tax caliber of data listed in the tax column, naturally, you can calculate the difference. However, the general business is no difference.