Is it necessary to depreciate the second-hand fixed assets? If you need to quit, how to quit.

1. The value of purchased second-hand fixed assets is recorded at the cost at the time of acquisition. The cost at the time of acquisition includes the purchase price, freight insurance and other related expenses, as well as the necessary expenses before the fixed assets reach the scheduled usable state. For example, if the purchase price is 50,000 yuan, then the recorded price is 50,000 yuan (if there are no other expenses).

2, accounting treatment:

Borrow: fixed assets-50,000.

Loans: bank deposits

3. Depreciation accrual method:

(1) preset residual rate: 4%

(2) Estimated service life: 5 years.

(3) Calculate the monthly depreciation rate: (1-4%)/5/12 =1.6%.

(4) Monthly depreciation: 50,000 *1.6% = 800 yuan.

(5) Accounting treatment (month after purchase):

Debit: management expenses-depreciation expenses

Credit: accumulated depreciation

The above are the accounting and depreciation methods of fixed assets for reference.