4 thoughts on “How to calculate the depreciation fee?”
Vicki
The annual depreciation rate = (1-expected net residual value)/expected service life (year)*100%, monthly depreciation rate = annual depreciation rate/12, monthly depreciation amount = fixed asset original price*monthly depreciation rate. 1. The depreciation fee calculation formula is divided into annual depreciation rate and monthly depreciation rate. The two are different due to different calculation methods. 2, the average method of life: annual depreciation rate = (1-expected net residual value rate)/expected service life (year)*100%, monthly depreciation rate = annual discount rate/12, monthly depreciation amount = fixed assets Original price*monthly depreciation rate. The expansion knowledge: depreciation refers to the decline in asset value. Whether in corporate accounting or depreciation in the national economic accounting, it refers to the money estimation of the value consumed by capital during the period of inspection. It is also called capital consumption compensation in national income accounts. Depreciation fees are regularly included in the transfer value of fixed assets in costs. After the use of fixed assets, its value will gradually be produced due to the wear of fixed assets; and the cost and expenses of product costs are entered in the form of currency in the form of currency, which constitutes part of the product cost and period of expenses, and compensate from the income of realization.
There are four calculation methods for depreciation fees: 1. The average of the year limit The average method of the period is also called the straight line method. It is a method of balanced the depreciation amount of fixed assets to the expected service life of fixed assets. Each depreciation calculated by this method is equal. The calculation formula is as follows: years of depreciation rate = (L-expected net residual value)/expected service life (year) depreciation rate = annual depreciation rate/12 month depreciation amount = original asset original price × month Depreciation rate 2. The workload method The workload method is a method for the fixed asset depreciation of the fixed assets according to the actual workload. The calculation formula is as follows: Oling the depreciation amount of the unit of work = the original price of fixed assets / (1-expected net residual value rate) / expected total workload Quantity / unit workload depreciation 3. The double balance decreased method The double balance decrease method is to calculate the fixed assets of the fixed assets at the beginning of the year without considering the expected net residual value of the fixed assets. Method. It applied this method to calculate the depreciation amount, because the net residual value is not deducted from the net asset value at the beginning of the fixed assets at the beginning of each year, so when calculating the fixed asset depreciation amount, it should be The balance of net value deduction is analogy after the expected net residual value. The calculation formula is as follows: The annual depreciation rate = 2/expected usage life Monthly depreciation rate = annual depreciation rate/12 month depreciation amount = fixed asset annual book balance × monthly depreciation rate r r 4. The total number of years of number of years The total number of years, also known as the total number of years, is to subtract the original price of fixed assets to the expected balance after the expected net residual value. The sum of the year -on -year numbers is the annual depreciation amount of the decreasing score of the nominance. The calculation formula is as follows: years of depreciation rate = still available life/expected life year sum of the number of years Monthly depreciation rate = annual depreciation rate/12 Net residual value) × monthly depreciation rate
The calculation method of the depreciation amount is as follows: 1, the average period method, the annual depreciation amount = (the original value of the fixed asset -the expected net residual value)/depreciation period (also the month); 2, the workload method, the work method, work The amount of depreciation = the original price of the fixed asset (1-expected net residual value)/expected total workload; 3, the total number of years With the sum of the order of the number of years, the annual depreciation amount = the total depreciation rate of the annual depreciation of the annual depreciation rate. "The Enterprise Income Tax Law of the People's Republic of China" Article 13 In calculating the taxable income amount, the following expenditure incurred by the enterprise is used as a long -term waiting fee. Deduction: (1) The reconstruction expenditure of fixed assets that have been extracted in full; (2) the reconstruction expenditure of rented fixed assets; (3) large repair expenditure for fixed assets; (4) Others should be used as expenditures for long -term stall costs. Article 32 The fixed assets of an enterprise due to technological progress and other reasons, if they need to accelerate depreciation, they can shorten the depreciation years or take accelerated depreciation methods.
The fixed assets will be depreciated from the next month of the use of the use of the month; the fixed assets that have stopped use will be calculated from the next month of the stop use month. 2004's depreciation costs are u003C90-6>*5/15 = 28 Bed: manufacturing costs 28 Depreciation costs u003C90-6>*4/15 = 22.4 Bed: Manufacturing costs 22.4
The annual depreciation rate = (1-expected net residual value)/expected service life (year)*100%, monthly depreciation rate = annual depreciation rate/12, monthly depreciation amount = fixed asset original price*monthly depreciation rate.
1. The depreciation fee calculation formula is divided into annual depreciation rate and monthly depreciation rate. The two are different due to different calculation methods.
2, the average method of life: annual depreciation rate = (1-expected net residual value rate)/expected service life (year)*100%, monthly depreciation rate = annual discount rate/12, monthly depreciation amount = fixed assets Original price*monthly depreciation rate.
The expansion knowledge: depreciation refers to the decline in asset value. Whether in corporate accounting or depreciation in the national economic accounting, it refers to the money estimation of the value consumed by capital during the period of inspection. It is also called capital consumption compensation in national income accounts. Depreciation fees are regularly included in the transfer value of fixed assets in costs. After the use of fixed assets, its value will gradually be produced due to the wear of fixed assets; and the cost and expenses of product costs are entered in the form of currency in the form of currency, which constitutes part of the product cost and period of expenses, and compensate from the income of realization.
There are four calculation methods for depreciation fees:
1. The average of the year limit
The average method of the period is also called the straight line method. It is a method of balanced the depreciation amount of fixed assets to the expected service life of fixed assets. Each depreciation calculated by this method is equal. The calculation formula is as follows:
years of depreciation rate = (L-expected net residual value)/expected service life (year) depreciation rate = annual depreciation rate/12
month depreciation amount = original asset original price × month Depreciation rate
2. The workload method
The workload method is a method for the fixed asset depreciation of the fixed assets according to the actual workload. The calculation formula is as follows:
Oling the depreciation amount of the unit of work = the original price of fixed assets / (1-expected net residual value rate) / expected total workload
Quantity / unit workload depreciation
3. The double balance decreased method
The double balance decrease method is to calculate the fixed assets of the fixed assets at the beginning of the year without considering the expected net residual value of the fixed assets. Method.
It applied this method to calculate the depreciation amount, because the net residual value is not deducted from the net asset value at the beginning of the fixed assets at the beginning of each year, so when calculating the fixed asset depreciation amount, it should be The balance of net value deduction is analogy after the expected net residual value. The calculation formula is as follows:
The annual depreciation rate = 2/expected usage life
Monthly depreciation rate = annual depreciation rate/12
month depreciation amount = fixed asset annual book balance × monthly depreciation rate r r
4. The total number of years of number of years
The total number of years, also known as the total number of years, is to subtract the original price of fixed assets to the expected balance after the expected net residual value. The sum of the year -on -year numbers is the annual depreciation amount of the decreasing score of the nominance. The calculation formula is as follows:
years of depreciation rate = still available life/expected life year sum of the number of years
Monthly depreciation rate = annual depreciation rate/12
Net residual value) × monthly depreciation rate
The calculation method of the depreciation amount is as follows:
1, the average period method, the annual depreciation amount = (the original value of the fixed asset -the expected net residual value)/depreciation period (also the month);
2, the workload method, the work method, work The amount of depreciation = the original price of the fixed asset (1-expected net residual value)/expected total workload;
3, the total number of years With the sum of the order of the number of years, the annual depreciation amount = the total depreciation rate of the annual depreciation of the annual depreciation rate.
"The Enterprise Income Tax Law of the People's Republic of China"
Article 13
In calculating the taxable income amount, the following expenditure incurred by the enterprise is used as a long -term waiting fee. Deduction:
(1) The reconstruction expenditure of fixed assets that have been extracted in full;
(2) the reconstruction expenditure of rented fixed assets;
(3) large repair expenditure for fixed assets;
(4) Others should be used as expenditures for long -term stall costs. Article 32
The fixed assets of an enterprise due to technological progress and other reasons, if they need to accelerate depreciation, they can shorten the depreciation years or take accelerated depreciation methods.
The fixed assets will be depreciated from the next month of the use of the use of the month; the fixed assets that have stopped use will be calculated from the next month of the stop use month.
2004's depreciation costs are u003C90-6>*5/15 = 28
Bed: manufacturing costs
28
Depreciation costs u003C90-6>*4/15 = 22.4
Bed: Manufacturing costs
22.4