4 thoughts on “How to calculate the depreciation fee”
Alexis
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.
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Pay content for time limit to check for freenAnswer dear, hello! I have seen your question, I am trying to sort out the answer, and I will reply to you in five minutes. Please wait a minute ~nHello, I am very happy to answer you [Happy] 1. According to the provisions of the tax law, the annual depreciation and monthly depreciation amount of the unit equipment is re-calculated as follows: 52000*(1-3%)/10/= 5044 (annual depreciation)// 12 = 420.33 (monthly depreciation). 2. Monthly account processing: Borrowing: Manufacturing cost-depreciation fee 420.33 loans: cumulative depreciation 420.33nI hope the above answers are helpful to you ~ If you are satisfied with my answer, please give me a praise and welcome to the next consultation [Love you]n1 morenBleak
There are 4 methods for the accumulated depreciation: . The average period method , also known as the straight line method, it is a method of sharing the depreciation amount of fixed assets to each period. The depreciation amount is the same. The annual depreciation amount = (the original value of the fixed asset -expected net residual value)/depreciation period (but also the month).
. The workload method The method of mixing the depreciation amount according to the actual workload. When calculating, the depreciation amount of the workload per unit is calculated, and then the monthly depreciation amount of a fixed asset is calculated based on the depreciation amount of the workload per unit. The most commonly used most commonly used is this method.
. The total number of years The total number of years is to calculate the annual depreciation amount by declining the net value after the residual value of the fixed asset is reduced. The number of years of use, the denominator represents the sum of the order of the number of fixed assets. year depreciation amount = (original value of fixed assets -residual value) ╳ The sum of the number of years ÷ the number of years of use of the number of years years of depreciation rate = the year of the year can be used/the total number of years can be used in each year. = (Expected to use years -the number of years of use)/[expected use of life × (expected to use life 1) ÷ 2] annual depreciation = the total depreciation of the total depreciation × annual depreciation rate
4. Double. The double balance decreased method The double balance decreasing method is a method of calculating fixed asset depreciation based on the net value of the fixed asset book and the double -line depreciation index without considering the residual value of fixed assets. years of depreciation rate = 2 ÷ depreciation years*100 % month depreciation = annual depreciation rate ╳ net value of fixed assets ÷ 12 year depreciation amount = net value of fixed assets at the beginning of the year × year × year Depreciation rate The depreciation amount in the last 2 years = (net worth of fixed assets-expected net residual value) ÷ 2 The fixed assets that implement double balance decreased method shall be within two years before its depreciation period expires, and within two years before the expiration of its depreciation, The net amount after deducting the net value of fixed assets is divided the net amount.
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.
00:00 / 06: 3970% shortcut keys to describe space: Play / suspend ESC: exit full screen ↑: increase volume 10% ↓: reduced volume decrease by 10% →: single fast forward 5 seconds ←: single fast retreat 5 seconds Press hold up and hold it up. Here you can drag no longer appear in the player settings to reopen the small window shortcut key description
Pay content for time limit to check for freenAnswer dear, hello! I have seen your question, I am trying to sort out the answer, and I will reply to you in five minutes. Please wait a minute ~nHello, I am very happy to answer you [Happy] 1. According to the provisions of the tax law, the annual depreciation and monthly depreciation amount of the unit equipment is re-calculated as follows: 52000*(1-3%)/10/= 5044 (annual depreciation)// 12 = 420.33 (monthly depreciation). 2. Monthly account processing: Borrowing: Manufacturing cost-depreciation fee 420.33 loans: cumulative depreciation 420.33nI hope the above answers are helpful to you ~ If you are satisfied with my answer, please give me a praise and welcome to the next consultation [Love you]n1 morenBleak
There are 4 methods for the accumulated depreciation:
. The average period method
, also known as the straight line method, it is a method of sharing the depreciation amount of fixed assets to each period. The depreciation amount is the same.
The annual depreciation amount = (the original value of the fixed asset -expected net residual value)/depreciation period (but also the month).
. The workload method
The method of mixing the depreciation amount according to the actual workload. When calculating, the depreciation amount of the workload per unit is calculated, and then the monthly depreciation amount of a fixed asset is calculated based on the depreciation amount of the workload per unit.
The most commonly used most commonly used is this method.
. The total number of years
The total number of years is to calculate the annual depreciation amount by declining the net value after the residual value of the fixed asset is reduced. The number of years of use, the denominator represents the sum of the order of the number of fixed assets.
year depreciation amount = (original value of fixed assets -residual value) ╳ The sum of the number of years ÷ the number of years of use of the number of years
years of depreciation rate = the year of the year can be used/the total number of years can be used in each year. = (Expected to use years -the number of years of use)/[expected use of life × (expected to use life 1) ÷ 2] annual depreciation = the total depreciation of the total depreciation × annual depreciation rate
4. Double. The double balance decreased method
The double balance decreasing method is a method of calculating fixed asset depreciation based on the net value of the fixed asset book and the double -line depreciation index without considering the residual value of fixed assets.
years of depreciation rate = 2 ÷ depreciation years*100 %
month depreciation = annual depreciation rate ╳ net value of fixed assets ÷ 12
year depreciation amount = net value of fixed assets at the beginning of the year × year × year Depreciation rate
The depreciation amount in the last 2 years = (net worth of fixed assets-expected net residual value) ÷ 2
The fixed assets that implement double balance decreased method shall be within two years before its depreciation period expires, and within two years before the expiration of its depreciation, The net amount after deducting the net value of fixed assets is divided the net amount.