固定资产折旧方法 - 实务操作（Depreciation method for fixed assets - practical operation）.docVIP

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固定资产折旧方法 - 实务操作（Depreciation method for fixed assets - practical operation）.doc

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固定资产折旧方法 - 实务操作（Depreciation method for fixed assets - practical operation）

固定资产折旧方法 - 实务操作（Depreciation method for fixed assets - practical operation） The classification of the method of depreciation of fixed assets The straight-line method determines the cost allocation structure based on the wear condition of the fixed assets in the whole service life. The straight-line method is based on the comparison of the average use strength of the fixed assets, and the income gap achieved in each period is not large. Under the straight-line method, the depreciation amount is a linear function of time. Production method is the method to allocate the cost based on the output of the fixed assets. The basis of the production method is that the life of the fixed assets is mainly affected by its use, and its rationality depends on three conditions: (1) the amount of fixed assets fluctuates greatly in each period; (2) the amount of each period of output during the fixed asset use period fluctuates greatly; (3) the decline in the potential of fixed asset services is closely related to its use. If these three conditions are met, the yield method is the most compatible principle. Opponents of the production method argue that it is more difficult to estimate the output of fixed assets than to estimate the use of fixed assets, and it is difficult to consider functional losses. Depreciation costs are a variable cost, rather than a fixed cost, as is the depreciation cost of direct method. The output of a fixed asset can be measured by machine hours or output, such as car miles. 2. Commonly used methods of depreciation 1. Method of average life The average life method is also known as the straight-line method, which is a method to amortize the depreciation of fixed assets into various periods. Each period of depreciation calculated by this method is equal. The calculation formula is as follows: Annual depreciation rate = (1 - expected net profit rate)/estimated age of use x 100% The monthly depreciation rate = year depreciation rate is 12 Monthly depreciation am