The average life method, also known as the straight-line method, is a method to evenly allocate the depreciation of fixed assets to each period. The depreciation amount of each period calculated by this method is equal. The calculation formula is as follows:
Annual depreciation rate =( 1- expected residual rate of net profit)/expected service life × 100%.
Monthly depreciation rate = annual depreciation rate12
Monthly depreciation amount = original price of fixed assets × monthly depreciation rate
The depreciation rate calculated above is calculated separately according to the single fixed assets, which is called the single depreciation rate, that is, the ratio of the depreciation of fixed assets in a certain period to the original price of fixed assets. Under normal circumstances, enterprises use the classified depreciation method to calculate the depreciation rate, and the calculation formula is as follows:
Annual depreciation of a fixed asset = (original value of a fixed asset-estimated residual value+cleaning cost)/service life of this fixed asset.
Monthly depreciation of a fixed asset = annual depreciation of a fixed asset/12.
Annual depreciation rate of a fixed asset = annual depreciation amount of the fixed asset/original price of the fixed asset × 100%.
It is simple to calculate the depreciation of fixed assets by classified depreciation rate, but its accuracy is not as good as that of single depreciation rate.
Although it is simple to calculate the depreciation of fixed assets by the average life method, it has certain limitations. For example, fixed assets provide different economic benefits in different service lives, and the average service life method does not consider this fact. For another example, the maintenance cost of fixed assets with different service life is different, and the average service life method does not consider this factor.
Therefore, it is reasonable to use the average life method to calculate depreciation only when the load of fixed assets is the same in each period and the depreciation expenses should be shared in each period.
2. Workload method
The workload method is a method to extract depreciation according to the actual workload. This method can make up for the shortcoming that the average life method only emphasizes the service time and does not consider the service strength. The calculation formula is:
Depreciation of each workload = {original price of fixed assets ×( 1- residual rate) Estimated total workload Monthly depreciation of fixed assets = current workload of fixed assets× depreciation of the first workload.
3. Accelerated depreciation method
Accelerated depreciation method, also known as rapid depreciation method or decreasing depreciation method, is characterized by more depreciation in the early stage and less depreciation in the later stage of the effective service life of fixed assets, thus accelerating depreciation relatively and making the cost of fixed assets quickly compensated within the effective service life.
There are two commonly used accelerated depreciation methods:
(1) Double Declining Balance Method
Double declining balance method is a method to calculate the depreciation of fixed assets according to the opening net book value and double straight-line depreciation of fixed assets without considering the residual value of fixed assets. The calculation formula is as follows:
Annual depreciation rate = 2/ estimated depreciation period × 100%
Monthly depreciation rate = annual depreciation rate12
Monthly depreciation = net book value of fixed assets × monthly depreciation rate
This method does not consider the residual income of fixed assets, so the book depreciation value of fixed assets cannot be reduced below its expected residual income, that is, the fixed assets depreciated by double declining balance method should be amortized evenly after deducting the expected net residual value from the net value of fixed assets in the last two years of its depreciation period.
For example, the original price of fixed assets of an enterprise is 65,438+00,000 yuan, the estimated service life is 5 years, and the estimated net salvage value is 200 yuan. Depreciation is calculated according to the double declining balance method, and the annual depreciation amount is:
Annual depreciation rate of double balance = 2/5× 100% = 40%
Depreciation payable in the first year = 10000× 40% = 4000 (yuan)
Depreciation payable in the second year = (10000-4000) × 40% = 2400 yuan.
Depreciation payable in the third year = (6 000-2 400) × 40% = 65 438+0 440 (Yuan)
From the fourth year, depreciation is calculated by the average life method (straight line method).
Annual depreciation in the fourth and fifth years = (10000-4000-2400-1400-200)/2 = 980 (yuan)
(2) Sum of Years Method
The total life method, also known as the total life method, is to subtract the net salvage value from the original value of fixed assets, and calculate the annual depreciation by decreasing scores year by year. The numerator of this score represents the remaining useful life of fixed assets, and the denominator represents the total useful life. The calculation formula is:
Annual depreciation rate = sum of discounts for acceptable service life/estimated service life.
Or: annual depreciation rate = (estimated service life-used service life)/(estimated service life × {estimated service life+1} ÷ 2× 100%.
Monthly depreciation rate = annual depreciation rate12
Monthly depreciation amount = (original value of fixed assets-estimated net salvage value) × monthly depreciation rate
Still using the previous example to illustrate, if the sum of years method is used to calculate, the depreciation amount of each year is as follows:
Original Value-Net Residual Value Annual Depreciation Accumulated Depreciation
Depreciation rate of service life change
(yuan) (yuan) (yuan)
1 5 9 800 5/ 15 3 266.7 3 266.7
2 4 9 800 4/ 15 2 6 13.3 5 880
3 3 9 800 3/ 15 1 960 7 840
4 2 9 800 2/ 15 1 306.7 9 146.7
5 1 9 800 1/ 15 653.3 9 800
As can be seen from the above table, the depreciation expense calculated by the sum of years method decreases gradually with the increase of years, which can maintain the balance of the use cost of fixed assets and prevent the loss of fixed assets due to no loss.