1、? Average life method (also known as straight line method)
Annual depreciation rate =( 1- estimated net salvage value rate) ÷ estimated service life (year) × 100% monthly depreciation amount = original price of fixed assets× annual depreciation rate ÷ 12.
2、? Workload method
Unit workload depreciation = original price of fixed assets ×( 1- estimated net salvage rate)/estimated total workload monthly depreciation of fixed assets = monthly workload of fixed assets × depreciation of unit workload.
3、? Double declining balance method (accelerated depreciation method)
Annual depreciation rate =2÷ estimated service life (year) × 100% monthly depreciation amount = net fixed assets × annual depreciation rate ÷ 12.
4、? Total legal years (accelerated depreciation method)
Annual depreciation rate = sum of acceptable service life/estimated service life × 100% monthly depreciation amount = (original price of fixed assets-estimated net salvage value) × annual depreciation rate12.
Notes meeting