On the issue of depreciation of fixed assets.

At present, it is not treated, and the balance after depreciation is still included in the net fixed asset account. The proceeds from the sale in the future shall be included in the detailed account of fixed asset disposal.

"Disposal of fixed assets" is an asset class account, which is used to account for the net value of fixed assets transferred to liquidation by the enterprise due to **, scrapping and damage, as well as the liquidation expenses and liquidation income incurred in the liquidation process. The debit side registers the net value of fixed assets transferred to the liquidation and the expenses incurred in the process of liquidation, as well as the amount of net income transferred to the "non-operating income" account after the liquidation is completed; The credit registers the amount of the recovered price, residual material value and sale income of the fixed asset and the amount transferred to the "non-operating expenses" account after the net loss is liquidated. Its credit balance represents the net gain after liquidation; The debit balance represents the net loss after the liquidation, after which the credit or debit balance should be transferred to the "non-operating income" or "non-operating expenses" account.

6) Net income after disposal of fixed assets, Borrow: Disposal of fixed assets Loan: long-term amortized expenses (belonging to the preparation period) Non-operating income - net income from the disposal of fixed assets (belonging to the production and operation period).

In the 36th month, it is accrued, and the 500 is not left to care for the time being, and it will be dealt with later!

Yes, we will wait until the fixed assets are disposed of.

At present, it is not processed, and it will be processed when the fixed asset is liquidated.

Accounting treatment:

Article 17 of the new accounting standards for enterprises should reasonably choose the method of depreciation of fixed assets according to the expected way of realizing the economic benefits related to fixed assets. Depreciation methods that can be used include the average life method, the workload method, the double declining balance method, and the total sum method of years. Once the depreciation method of fixed assets is determined, it cannot be changed at will.

Tax treatment:

Generally speaking, depreciation of fixed assets calculated according to the straight-line method is allowed to be deducted. Article 60 of the Regulations for the Implementation of the New Enterprise Income Tax Law Unless otherwise stipulated by the competent financial and taxation authorities, the minimum period for calculating depreciation of fixed assets is: 20 years for houses and buildings; 10 years for aircraft, trains, ships, machines, machinery and other production equipment; 5 years for appliances, tools, furniture, etc. related to production and business activities; 4 years for means of transport other than airplanes, trains, and ships; electronic equipment, for 3 years.

According to Article 32 of the Enterprise Income Tax Law, if an enterprise's fixed assets really need to be depreciated due to technological progress or other reasons, the depreciation period may be shortened or the method of accelerated depreciation may be adopted.

Regardless of whether the accounting treatment is carried out in accordance with the accounting standards or in accordance with the enterprise income tax law, the accounting entries are as follows:

Borrow: Administrative Expenses - Depreciation Expense, Borrow: Sales Expenses - Depreciation Expense, Borrow: Manufacturing Expenses - Depreciation Expense, Credit: Accumulated Depreciation.

The scope of depreciation that needs to be accrued in fixed assets is as follows:

1. Houses and buildings;

2. Machinery and equipment, transport vehicles, appliances and tools in use;

3. Seasonal shutdown and major repair of machinery and equipment;

4. Fixed assets leased out in the form of operating leases;

5. Fixed assets leased in the form of financial lease;

6. Other fixed assets that should be depreciated as stipulated by the Ministry of Finance.

The following fixed assets are not subject to depreciation:

1. Land; 2. Unused, unused and sealed fixed assets other than houses and buildings;

3. Fixed assets leased out in the form of financial leasing;

4. Fixed assets leased in the form of operating lease;

5. Fixed assets that have been formed by one-time expenditure in the cost;

6. Fixed assets that have been fully depreciated and continue to be used;

7. Cong Qi went bankrupt and shut down the fixed assets of the enterprise;

8. Fixed assets scrapped in advance;

9. Donated fixed assets;

10. Other fixed assets that are not allowed to be depreciated as stipulated by the Ministry of Finance.

Legal basisArticle 268 of the Civil Code of the People's Republic of China.

The state, collectives and private individuals may contribute capital to the establishment of limited liability companies, shares or other enterprises in accordance with the law. Where immovable or movable assets owned by the state, collectives or private individuals are invested in an enterprise, the investors shall enjoy the rights and perform obligations such as asset returns, major decision-making, and selection of business managers in accordance with the agreement or the proportion of capital contribution.

Article 254.

Defense assets are owned by the state.

Methods of depreciation of fixed assets: average method, workload method, double declining balance method and sum of years method, etc. In addition, the enterprise shall reasonably choose the corresponding depreciation method of fixed assets within the scope of the foregoing according to the expected realization of the economic benefits related to fixed assets.

Qiyan Xiangye Accounting Standards No. 4 - Fixed Assets Article 17 Enterprises should reasonably choose the depreciation method of fixed assets according to the expected realization of economic benefits related to fixed assets. Depreciation methods available include the averaging method, the workload method, the double declining balance method, and the sum of years method. Once the depreciation method of fixed assets is determined, it cannot be changed at will.

No, 10 years is a fiscal year. In '09, depreciation occurs from the date of occurrence to the end of the year. If there is a more reasonable answer, please let me know, thank you.

The answer to this is to use the "total number of years legal" to extract depreciation. The formula is as follows:

Annual depreciation rate = acceptable useful life Sum of years of estimated useful life Monthly demolition rate = annual depreciation rate 12

Monthly depreciation amount = (original value of fixed assets - estimated net residual value) * monthly split rate due to the increase of fixed assets in the current month, depreciation is not provided for the current month. October 2010 - 2011.09 is the use of each year, October 2011 - 2012.09 is the second year, and so on. So, 9 out of 12 months in 2011 were in the first year of service life and 3 months were in the second year of life.

5550-50)*10 55*9 12 is the depreciation that needs to be accrued in 2011 for the last 9 months of the first year of useful life:

Monthly depreciation rate = 10 55 12

9 monthly depreciation = (5550-50) * 10 55 12 * 9 (5550-50) * 9 55 * 3 12 is the depreciation in the first 3 months of the second year of the useful life in 2011

Monthly depreciation rate = 9 55 12

Fixed assets are depreciated on the sum of years method.

Annual depreciation amount (original value of fixed assets, estimated residual value) Annual depreciation rate, annual depreciation rate, number of usable years, sum of years.

Depreciation from January to September 2011 (5550-50)*10 55*9 12 750

Depreciation from October to December (5550-50)*9 55*3 12 225Because depreciation is accrued from October 2010 to September 2011 for the first year, and from October to the second year.