Depreciation of fixed assets is calculated using the sum of years method

The depreciation calculation of the sum of years method is to calculate the depreciation rate for each year first, and then calculate the depreciation rate for each accounting period within the year. The depreciation calculation formula is: depreciation rate (year) = (estimated service life - service life) [estimated service life * (estimated service life + 1) 2] * 100% then:

Depreciation rate of the first year = (15-1) [15*(15+1) 2] * 100% = depreciation amount of a certain year = depreciation rate of the year * (original value of fixed assets recorded - net residual value of accounting) then: depreciation in the first year = then: depreciation rate in the tenth year = (15-10) [15*(15+1) 2] * 100% = depreciation in the tenth year =

Depreciation base = 800,000-150,000 = 650,000 depreciation in the first year = 650,000 * (15 120) = 81,250 depreciation in the tenth year = 650,000 (5 120) =

1st year: 81,250 yuan, 10th year: 32,5000 yuan, 11th year: 27,000 yuan.

Annual depreciation rate Remaining life Sum of years * 100%.

Hope it helps!

Annual depreciation rate = original value * (1 - residual value rate) * remaining life The sum of years * 100%, you can.

Annual depreciation rate = remaining useful life The sum of the number of years of the expected useful life.

Sum of years of estimated useful life = n(n+1) 2 n = expected useful life.

Annual depreciation amount = (original value - net residual value) * annual depreciation rate.

The depreciation method of fixed assets is the key point of the examination in the accounting exam and the difficulty of the exam, many students will feel that in addition to the double declining balance method, the most difficult to understand is the sum of years method, in fact, the essence of the rock only on the sum of years method is also an accelerated depreciation method, the accelerated depreciation method is a lot of depreciation in the early stage, and very little depreciation in the later stage. Then let's talk about the second accelerated depreciation method, the double declining balance method.

If you also refer to the previous example, for example, when a piece of equipment is bought, the original price is 1 million, and it is expected to be used for 5 years, and the final residual value is 50,000, and the accrued depreciation is 950,000. Then the first thing we ask for is the annual depreciation rate, the depreciation rate of the sum of years method is very special, it is a variable depreciation rate, which reflects the change from **, depreciation rate = the number of years that can still be used, the sum of the number of years. The number of years here is 5 years, and the sum of the years is 1+2+3+4+5=15, and the first year is still available for 5 years, and the depreciation rate is 5 15, and the number of years that can be used in the second year is 4 years, and the depreciation rate is 4 15, and so on in the third year is 3 15, the fourth year is 2 15, and the last year is 1 15.

After understanding the calculation of the depreciation rate, the depreciation amount becomes very simple, and the accrued depreciation amount * depreciation rate can be used, so.

95*5 15 in the first year, 95*4 15 in the second year, 95*3 15 in the third year, 95*2 15 in the fourth year, and 95*1 15 in the fifth year.

The most special feature of the sum method of staring at the number of years is the depreciation rate of the change, and have you found that the denominator is 1+2+3+4+5, and the numerator is from 5 to 4 to 3 to 2 and finally 1. Therefore, the accrued depreciation amount is apportioned, and it decreases year by year, which is the calculation method of the sum of years method, and I believe you can master this method.

2018 Junior Accounting Title Examination***: 558139117

The formula for calculating depreciation by the sum of years method is: annual depreciation rate = the number of years that can be used in the year The sum of the years that can be used in each year = (estimated service life - before the number of years used) [Estimated service life (estimated service life + 1) 2]. The sum of years method calculates the annual depreciation amount by multiplying the net amount of the original value of the fixed asset minus the estimated net residual value by a decreasing fraction.

The sum of years method is a method of calculating the depreciation of fixed assets in each period by multiplying the net amount of the original value of fixed assets minus the estimated net residual value as the depreciation base and multiplying it by a decreasing fraction year by year. The calculation formula is as follows:

The first step is to calculate the depreciation rate of Jingqin in the current year = the sum of the number of years of the estimated service life.

The second step calculates the depreciation amount for the current year = (original value of fixed assets - estimated net residual value) * annual depreciation rate.

For example, the original value of fixed assets is 200,000 yuan, the estimated net residual value is 800 yuan, and it is expected to be used for 5 years.

Then: the sum of the number of years of the estimated service life = 5 + 4 + 3 + 2 + 1 = 15

Depreciation in the first year = (200000-800) * 5 15 = 66400

Depreciation in the second year = (200000-800) * 4 15 = 53120

Depreciation in the third year = (200,000-800)*3 15 = 39,840

Depreciation in the fourth year = (200,000-800)*2 15 = 26,560

Depreciation amount in the fifth year = (200000-800) * 1 15 = 13280

The sum of years method is a type of accelerated depreciation method for fixed assets, which applies to fixed assets in the following two aspects:

1) Due to technological progress, the product is updated quickly.

2) Perennial strong vibration, high corrosion.

What is the depreciation method of fixed assets.

The depreciation method of fixed assets refers to the systematic apportionment of the accrued depreciation amount of fixed assets of an enterprise during the useful life of the fixed assets.

The depreciation methods for fixed assets include:

1. The average life depreciation method is based on the average service life of fixed assets.

2. The workload method calculates the depreciation amount according to the average number of hours that the fixed assets can work.

3. The double declining balance method uses twice the depreciation rate of the straight-line method as the fixed depreciation rate multiplied by the net value of the opening of the fixed assets decreasing year by year to calculate the depreciation amount to be provided.

4. The depreciation method of the sum of years multiplies the net amount of the fixed Liangyebi assets after subtracting the estimated net residual value by a decreasing fraction of each year.

How to calculate depreciation by the sum of depreciation years of fixed assets? The sum of years method is one of the methods of depreciation of fixed assets

The formula for depreciation based on the sum of the years of fixed assets is as follows:

Annual depreciation rate = acceptable useful life Sum of years of estimated useful life 100% Monthly depreciation rate = annual depreciation rate 12

Monthly depreciation amount = (original price of fixed assets - estimated net residual value) monthly depreciation rate.

For the depreciation of fixed assets, we are most familiar with the average life method. Under this method, the depreciation of the asset is evenly distributed over the expected useful life, and the depreciation amount is the same for each period.

However, under special circumstances, such as fixed assets that are technological progress, product updates are fast, or perennial strong vibration, high allocation hidden corrosion, fixed assets need to accelerate depreciation. Accelerated depreciation generally has a double declining balance method and a sum of years method.

The sum of years method refers to a method of calculating the amount of accelerated depreciation by multiplying the net amount of the original value of fixed assets minus the estimated residual value by a decreasing fraction (called the depreciation rate). The annual depreciation rate is calculated by quotient of the sum of the remaining useful life and the number of years of the expected useful life. Another way to accelerate depreciation:

The double declining balance method is that the depreciation rate remains unchanged, and the depreciation amount and depreciation base are decreasing year by year. This is also the main difference between the two different depreciation methods.

The sum of years method, also known as the total number of years method, is based on the original value of fixed assets minus the net amount after the estimated net residual value of the fixed assets, multiplied by a decreasing fraction to calculate the annual depreciation amount, the numerator of this score represents the number of years that the fixed assets can still be used, and the total number of years each represents the service life. The calculation formula is as follows:

Annual depreciation rate Remaining useful life (divided by) the year-by-year figure of the pre-useful life or.

Annual depreciation rate (estimated useful life - useful life) (divided by) estimated useful life x (estimated useful life + 1) 2

Annual depreciation amount (original value of fixed assets, estimated net residual value) x annual depreciation rate.

According to the principle of depreciation of fixed assets, at the end of the useful life of a fixed asset, the value of the fixed asset is also transferred to the cost of the product. Then the value of the transfer should be 100% of the slippery tour, simplified to 1. Simply put, when the value of a fixed asset is fully depreciated, the sum of its depreciation rates should be 1, which is expressed mathematically as:

The sum of the depreciation rates is 1.

Now let's put this formula as follows:

The sum of the depreciation rates is 1.

If the service life of a fixed asset with accelerated depreciation is 10 years, then we can set the depreciation rate for the first year as 10 55, the second year as 9 55, and the third year as ......, the 10th year is set at 1 55, and the end of the 10-year service period is exactly 100% depreciation.

The sum of the depreciation rates is 1.

The same can be found for the depreciation rate for each year of 20 years. [1]

Example questions for this paragraph. 1. There is a piece of equipment, the original value is 78,000 yuan, the estimated residual value is 2,000 yuan, and it is expected to be used for 4 years, and the annual depreciation amount is calculated by the sum of the number of trial years.

Sum of years = 1 + 2 + 3 + 4 = 10

Year 1 = (78000-2000) (4 10) = 30400

Year 2 = (78000-2000) (3 10) = 22800

Year 3 = (78000-2000) (2 10) = 15200

Fourth year = (78000-2000) (1 10) = 7600

2. An enterprise purchases a machine, the price is 300,000 yuan, it is expected to be used for 5 years, the residual value rate is 5, and the depreciation is calculated by the sum of years method, and the depreciation amount is calculated in the 4th year.

This question examines the sum of years method in the calculation method of depreciation. In this question, the sum of years is 1 2 3 4 5 15, the residual value is 30 50,000 yuan), the total depreciation is 300,000 yuan), the depreciation amount of the first year is 10,000 yuan), the depreciation amount of the second year is 10,000 yuan), the depreciation amount of the third year is 10,000 yuan), the depreciation amount of the 4th year is 10,000 yuan), and the depreciation amount of the 5th year is 10,000 yuan).