Can kitchenware and desk chairs be depreciated for 10 years?

1. The depreciation period of the office as prescribed by law.

Article 60 of the new enterprise income tax law, except as otherwise provided by the competent financial and taxation authorities, the minimum period for calculating depreciation of fixed assets is as follows:

1) 20 years for houses and buildings;

ii) 10 years for aircraft, trains, ships, machines, machinery and other production equipment;

3) 5 years for appliances, tools, furniture, etc. related to production and business activities;

4) 4 years for means of transport other than airplanes, trains, and ships;

e) electronic equipment, for 3 years.

If the office furniture meets the standard for the use of fixed assets, it will be included in the "fixed assets", the residual value rate will be 5%, and the depreciation period will be at least 5 years, which can be exceeded. Items that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan, and office furniture with a service life of more than 2 years, should also be regarded as fixed assets.

2. Calculation of the depreciation period of office furniture.

1) If the office furniture does not meet the standard for the use of fixed assets, it will be included in the "low-value consumables" account.

a. Purchase office furniture.

Borrow: low-value consumables: office furniture.

Credit: Bank deposit (or cash).

b. When amortizing, the one-time amortization method and the five-five amortization method can be adopted; The so-called one-time amortization method is the separation of loans and loans, which are calculated separately, and the so-called five-five amortization method amortizes 50% of the value of the office furniture first, and then amortizes the remaining 50% of the value when it is scrapped. If the "enterprise accounting system" is implemented, it should be determined according to the still useful life, and the appraiser should be strictly used to determine it, but generally enterprises estimate it based on their own experience.

2) The depreciation period of office furniture is determined according to the "obsolescence coefficient of fixed assets", and the remaining depreciation period can be determined by (the estimated service life of new equipment - the service life that has been used). Depreciation can only be depreciated over a useful life unless there is sufficient evidence to prove that depreciation has been drawn, otherwise depreciation can only be applied to new equipment.

3) Accounting starts according to the time of purchase, and the value of the final fixed assets of the enterprise is assessed in 1-3 years or 3-5 years. Then according to a simple assessment of the quality and quality of the furniture at the time of purchase, and of course, the wear and tear of the office furniture and the degree of newness.

OK. According to the new regulations for the implementation of the enterprise income tax law, as long as it is not less than 5 years.

According to the regulations for the implementation of the new enterprise income tax law, the residual value rate is determined by itself, as long as it is reasonable.

Yes, the residual value rate is generally 5%.

The residual value rate of foreign-funded enterprises is 10%, which will tell you for sure.

Not foreign-owned, generally 5%.

First, the front. Except as stipulated by the competent financial and taxation authorities, depreciation of fixed assets such as tools, utensils, and furniture related to production and business activities.

The minimum age of the furniture is 5 years, therefore, the service life of office furniture is 5 years in the legal sense, and after the end of the 5-year service period, regardless of the use of the furniture, it must be replaced. Office chairs will also have problems after a long period of use, in the process of use summary, you need to regularly check whether the five-star casters are worn, regularly check whether the screws are loose, and replace them after a long time, this maintenance cost is not high.

2. Detailed analysis.

Fixed assets refer to those held for the production of goods, the provision of labor services, leasing or operation and management; Useful life of more than one fiscal year.

Service life refers to the expected period during which an enterprise will use a fixed asset, or the quantity of products or services that the fixed asset can produce. The economic benefits associated with the fixed asset are likely to flow into the enterprise, and the cost of the fixed asset can be reliably planned before it can be recognized.

3. What are the fixed assets?

1. Houses and buildings;

2. General office equipment refers to the equipment commonly used in office and affairs of enterprises, and the general equipment is general, and is also listed as general equipment by clothing, drinking utensils, cooking utensils, decorations, etc.;

3. Special equipment refers to all the equipment that belongs to the enterprise and is specially used for a certain job;

4. Cultural relics and exhibits refer to various cultural relics and displays of cultural institutions such as museums and exhibition halls;

5. Books; 6. Transportation equipment refers to various means of transportation used by the logistics department;

7. Machinery and equipment, mainly machine tools, power machines, tools, etc. and standby generators used by the logistics department of the enterprise for self-maintenance, as well as measuring instruments, testing instruments and medical equipment in hospitals.

The depreciation period of office furniture is generally 5 years. 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 an enterprise during its 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.

One of the main characteristics of fixed assets is that they can play a role in several production cycles and maintain their original physical form, and their value is gradually transferred to the products produced with the wear and tear of the fixed assets, and the value of the fixed assets transferred to the products is the depreciation of fixed assets.

Provisions on depreciation of fixed assets. According to Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, unless otherwise stipulated by the competent financial and taxation authorities, the minimum period for calculating depreciation of fixed assets is as follows:

1) 20 years for houses and buildings;

ii) 10 years for aircraft, trains, ships, machines, machinery and other production equipment;

3) 5 years for appliances, tools, furniture, etc. related to production and business activities;

4) 4 years for means of transport other than airplanes, trains, and ships;

e) electronic equipment, for 3 years.

The depreciation period of office furniture is generally 5 years.

According to Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, unless otherwise stipulated by the competent financial and taxation authorities, the minimum period for calculating depreciation of fixed assets is as follows:

1) 20 years for houses and buildings;

ii) 10 years for aircraft, trains, ships, machines, machinery and other production equipment;

c).5 years for appliances, tools, furniture, etc. related to production and business activities

4) Except for airplanes, trains, and ships.

The depreciation period of office furniture is generally 5 years.

According to Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, unless otherwise stipulated by the competent financial and taxation authorities, the minimum period for calculating depreciation of fixed assets is as follows:

1) 20 years for houses and buildings;

ii) 10 years for aircraft, trains, ships, machines, machinery and other production equipment;

c).5 years for appliances, tools, furniture, etc. related to production and business activities

4) Except for airplanes, trains, and ships.

5 years. Unless otherwise stipulated by the competent financial and tax authorities, the minimum period for calculating depreciation of fixed assets is as follows:

1) 20 years for houses and buildings;

ii) 10 years for aircraft, trains, ships, machines, machinery and other production equipment;

3) 5 years for appliances, tools, furniture, etc. related to production and business activities;

4) 4 years for means of transport other than airplanes, trains, and ships;

e) electronic equipment, for 3 years.

Annual depreciation rate = (1 Estimated net residual value rate) Estimated useful life 100% monthly depreciation rate = Annual depreciation rate 12

Monthly depreciation amount = original price of fixed assets Monthly depreciation rate.

5 years. Unless otherwise stipulated by the competent financial and tax authorities, the minimum period for calculating depreciation of fixed assets is as follows:

1) 20 years for houses and buildings;

ii) 10 years for aircraft, trains, ships, machines, machinery and other production equipment;

3) 5 years for appliances, tools, furniture, etc. related to production and business activities;

4) 4 years for means of transport other than airplanes, trains, and ships;

e) electronic equipment, for 3 years.

Annual depreciation rate = (1 Estimated net residual value rate) Estimated useful life 100% monthly depreciation rate = Annual depreciation rate 12

Monthly depreciation amount = original price of fixed assets Monthly depreciation rate.

Article 3 of Article 60 of the New Enterprise Income Tax Law:

3) 5 years for appliances, tools, furniture, etc. related to production and business activities;

The minimum number of years is five years.

The depreciation period of office furniture --- 5 years.

Article 60 of the new enterprise income tax law, except as otherwise provided by the competent financial and taxation authorities, the minimum period for calculating depreciation of fixed assets is as follows:

1) 20 years for houses and buildings;

ii) 10 years for aircraft, trains, ships, machines, machinery and other production equipment;

3) 5 years for appliances, tools, furniture, etc. related to production and business activities;

4) 4 years for means of transport other than airplanes, trains, and ships;

e) electronic equipment, for 3 years.

Generally, the best in the market is based on three to five years.

The depreciation period for desks and chairs is five years.

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 activities4 years for means of transport other than airplanes, trains, and ships; electronic equipment, for 3 years.

The depreciation period refers to the time when an asset gradually loses its value due to use, aging, etc. In accounting, the depreciation period refers to the number of years during which an enterprise calculates the depreciation of assets according to certain methods and standards during the accounting period.

The calculation of the depreciation period is that the enterprise can calculate the depreciation period according to different depreciation methods and standards. Commonly used depreciation methods include the straight-line method, the double declining balance method, the sum of years method, etc. When calculating the depreciation period, it is usually necessary to consider factors such as the expected useful life of the asset, the residual value, and the economic environment.

1. The role of depreciation period.

The depreciation period is an important basis for enterprises to calculate the depreciation of assets. By calculating the depreciation period, enterprises can reasonably allocate the cost of assets, reflect the use value and economic benefits of assets, and provide an important reference basis for enterprises' financial decisions. It plays an important role in the cost allocation, use value and economic benefit of assets.

2. Adjustment of depreciation period.

The depreciation period is usually determined based on a variety of factors such as the useful life of the asset, the estimated residual value, the economic environment, and so on. If these factors change, the company can adjust the depreciation period according to the actual situation. Adjusting the depreciation period needs to follow the provisions of accounting standards and relevant laws and regulations, and carry out reasonable and transparent treatment.

3. Factors influencing depreciation period.

The determination of depreciation life is influenced by a variety of factors, including the useful life of the asset, the residual value, the economic environment, technological changes, etc. Changes in these factors will have an impact on the depreciation period, so companies need to adjust in time according to the actual situation.