How To Depreciate Fixed Assets

2012/3/9 15:47:00 14

??? 日本語 Fran?ais English 中文

Fixed Assets Depreciation Methods

The depreciation of fixed assets has the following stipulations:

(1) depreciation should be calculated.

fixed assets

。

Including houses, buildings, machinery and equipment in use, pportation

vehicle

Equipment and tools; seasonal disuse and heavy repair discontinued machinery and equipment; fixed assets leased by operating lease; fixed assets leased by means of financial leasing; other fixed assets determined by the Ministry of finance.

(2) no fixed assets for depreciation shall be drawn.

Including land, buildings and buildings, which are not used or used.

The fixed assets that are sealed up; the fixed assets leased into operating leasing mode; the fixed assets that have been used for depreciation; the fixed assets that have been extracted in accordance with the regulations; the fixed assets that have been paid out at once in the cost; the fixed assets of the enterprises that have been bankrupt and shut down; other fixed assets that are not allowed to be depreciated by the Ministry of Finance and administration, and the fixed assets that are scrapped ahead of time must not be depreciated.

(3) the method and basis for the extraction of depreciation.

pay taxes

The fixed assets of a person shall be depreciated from the beginning of the month after the month of operation. The fixed assets that are discontinued shall be depreciated from the first month of the month of discontinued use.

Before calculating depreciation, fixed assets should be estimated residual value, which is deducted from the original value of fixed assets, and the proportion of residual value within 5% of the original price is determined by the enterprise itself. Due to the special circumstances, the proportion of residual value should be adjusted, and it should be reported to the competent tax authority for record.