Depreciation Of Fixed Assets

(1) definition: accruals

(two) depreciation of fixed assets

1, the original price of fixed assets

2. Estimated net salvage value

3, fixed assets impairment allowance

4, the use of fixed assets

(three) the range of fixed assets for depreciation.

The enterprise shall depreciate all the fixed assets, except for the fixed assets that have been used for depreciation and the land separately calculated and accounted for.

1. Fixed assets that increase in the month will not be depreciated in the month. Depreciation will be made from next month. Depreciation of fixed assets that will decrease in the month will be depreciated in the month, and depreciation will not be taken up from next month.

2, when the fixed assets are fully depreciated, no matter whether they can continue to be used, they will no longer mention depreciation, and scrap fixed assets will no longer make up depreciation.

3. Fixed assets that have reached a predetermined applicable state but have not yet completed final accounts shall be determined according to the estimated value and the depreciation shall be made. After the final accounts are completed, the original provisional assessment value will be adjusted according to the actual cost, but no need to adjust the original depreciation amount.