Whether the depreciation of fixed assets is calculated in the current month or the depreciation star

According to the provisions of accounting standards, depreciation of fixed assets starts from the next month after they are recorded, that is, depreciation is not accrued in the month in which the fixed assets are acquired, and depreciation is only accrued from the next month;

The depreciation of fixed assets is regulated by the following:

1) Fixed assets for which depreciation should be accrued. Including houses, buildings; machinery and equipment, transport vehicles, appliances and tools in use; machinery and equipment that are out of service for seasonal and major repairs; fixed assets leased out on the basis of operating leases; fixed assets of the leaser in the form of financial lease; Other fixed assets for depreciation as determined by the Ministry of Finance.

2) Fixed assets that are not allowed to be depreciated. Including land, houses, buildings other than unused, unused. mothballed fixed assets; fixed assets leased on the basis of operating leases; Fixed assets that have been fully depreciated and continue to be used; Fixed assets for which maintenance and inspection fees are withdrawn in accordance with regulations; Fixed assets that have been charged in a lump sum at cost; fixed assets of bankrupt and closed enterprises; Other fixed assets stipulated by the Ministry of Finance shall not be depreciated, and fixed assets that are scrapped in advance shall not be depreciated.

3) The method and basis for extracting depreciation. Depreciation of fixed assets of taxpayers shall be accrued from the month following the month in which they are put into use; For fixed assets that are out of use, depreciation shall cease to be accrued from the month following the month in which they are no longer in use. Before calculating depreciation, the residual value of fixed assets shall be estimated and deducted from the original price of fixed assets, and the proportion of residual value shall be within 5% of the original price, which shall be determined by the enterprise itself; If it is necessary to adjust the residual value ratio due to special circumstances, it shall be reported to the in-charge tax authorities for the record.

When depreciation is accrued for fixed assets: the depreciation of fixed assets increased in the current month is not depreciated in the current month, and depreciation is accrued from the next month; Depreciation of fixed assets reduced in the current month will be continued in the current month, and depreciation will be stopped from the next month. After the depreciation is fully applied, no depreciation will be withdrawn regardless of whether it can be continued to be used; Depreciation will not be made for fixed assets that are scrapped in advance.

Accounting Standards for Business Enterprises No. 4

No. - Fixed Assets" Application Guide (Ministry of Finance Cai Hui [2006] No. 18) depreciation of fixed assets.

1) Depreciation of fixed assets shall be accrued on a monthly basis, and depreciation shall not be accrued for fixed assets increased in the current month, and depreciation shall be accrued from the next month; Depreciation is still accrued for fixed assets reduced in the current month, and no depreciation is accrued from the next month. After the depreciation of fixed assets is sufficient, no depreciation will be provided regardless of whether they can continue to be used; Depreciation will not be made for fixed assets that are scrapped in advance. Full depreciation refers to the amount of depreciation accrued for the fixed asset.

Accrued depreciation refers to the amount of the original price of a fixed asset for which depreciation should be accrued after deducting its estimated net residual value. For fixed assets for which provision for impairment has been made, the cumulative amount of provision for impairment of fixed assets shall also be deducted.

2) Fixed assets that have reached the intended state of use but have not yet completed the final accounts shall be determined according to the estimated value and depreciation shall be provided; After the final accounts are completed, the original provisional value will be adjusted according to the actual cost, but the depreciation amount that has been accrued is not required.

Depreciation of fixed assets is made in the following month.

For fixed assets increased in the current month, depreciation will not be accrued in the current month, and depreciation will be accrued from the next month; Depreciation is still accrued for fixed assets reduced in the current month, and no depreciation is accrued from the next month. Depreciation of fixed assets shall be accrued on a monthly basis, and the depreciation accrued shall be recorded in the "accumulated depreciation" account, and included in the cost of the relevant assets or current profit or loss according to the use.

Legal analysis: According to the provisions of accounting standards, depreciation of fixed assets starts from the next month after they are recorded, that is, depreciation is not accrued in the month in which the fixed assets are obtained, and depreciation is only accrued from the next month. The Chinese guidelines are:

For new fixed assets added in the current month, depreciation will not be accrued in the current month, and depreciation will be accrued in the following month. The U.S. standard is: depreciation of new fixed assets in the current month begins to accrue in the current month; Depreciation is not accrued for fixed assets reduced in the current month.

Legal basis: "Measures for the Management of Affordable Housing" Article 43 For individuals who deceive or conceal family income and housing conditions, fraudulently purchase affordable housing or units to raise funds to build houses, the competent departments of affordable housing for affordable housing in the city and county shall recover the purchased housing within a time limit according to the original price and consider depreciation and other factors, and shall be held accountable in accordance with the law and relevant provisions. Where false certificates are issued, the responsibility of the relevant responsible persons shall be pursued in accordance with law.

Summary. Expansion: The depreciation of fixed assets refers to the part of the value of fixed assets that is gradually lost in the process of use and transferred to commodities or expenses, and it is also the cost of fixed assets that is apportioned by enterprises during their service life due to the use of fixed assets in the process of production and operation.

Determining the depreciation range of a fixed asset is a prerequisite for accruing depreciation. As far as listed companies in China are concerned, the proportion of fixed assets in total assets is generally larger, and enterprises can choose various methods such as straight-line method, output method (workload method), and declining balance method to accrue depreciation of fixed assets. Even if the same method is chosen, there may be significant or fundamental differences, such as the choice of depreciation life of fixed assets under the straight-line method, where the upper and lower limits vary greatly, and its impact on the profit or loss of certain accounting periods is very obvious.

Dear, the depreciation of fixed assets is next month.

Expansion: The depreciation of fixed assets refers to the part of the value of fixed assets that are gradually lost in the process of use and transferred to goods or expenses, and it is also the cost of fixed assets apportioned by enterprises in the service life due to the use of fixed assets in the process of production and operation. Determining the depreciation range of a fixed asset is a prerequisite for accruing depreciation.

As far as listed companies in China are concerned, the proportion of fixed assets in total assets is generally large, and enterprises can choose to accrue depreciation of fixed assets by various methods such as the straight-line method, the output method (workload method), and the declining balance method. Even if the same method is chosen, there may be significant or fundamental differences, such as the choice of depreciation period of fixed assets under the straight-line method, where the upper limit is very different from the lower limit, and its impact on the profit or loss of certain accounting periods is very obvious.