How many years is the depreciation life of a generator

The depreciation period of the generator is 10 years.

Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China stipulates as follows:

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.

Generators, on the other hand, refer to mechanical equipment that converts other forms of energy into electrical energy, which belongs to the second category, so the depreciation period is 10 years.

1. Introduction to the scope of depreciation of fixed assets:

Depreciation shall be provided for all fixed assets except in the following cases.

1) Fixed assets that have been fully depreciated and continue to be used;

2) Land recorded as fixed assets shall be separately valued in accordance with the regulations.

The depreciation of fixed assets of an enterprise shall be accrued on a monthly basis. For fixed assets increased in the current month, depreciation will not be mentioned in the current month, and depreciation will be accrued from the next month; If the fixed assets are reduced in the current month, the depreciation will still be provided in the current month, and the depreciation will stop from the next month; For fixed assets that are retired early, depreciation is not required.

If the fixed assets newly built or renovated or expanded by the enterprise have reached the state of use, if the final accounts have not yet been completed.

The original provisional value shall be adjusted to the actual cost after the completion of the final account procedures, and the depreciation amount that has been accrued shall be adjusted at the same time.

Second, the method of depreciation of fixed assets.

Enterprises should choose the depreciation method according to the expected realization of the economic benefits contained in the fixed assets. Alternative depreciation methods include the average life method.

Straight-line method), workload method, sum of years method, and double declining balance method.

Once the depreciation method is selected, it shall not be changed at will, and if the enterprise finds that there is a significant change in the expected realization mode of the fixed assets containing economic benefits in the regular review of the depreciation method, the depreciation method of the fixed assets shall be changed accordingly.

When the change is made, it should be reported to the relevant departments for filing and noted in the financial statements.

.

According to the tax law, the depreciation period of generators is 10 years.

According to the Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China

Article 60 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.

Article 61 The expenses incurred by enterprises engaged in the exploitation of petroleum, natural gas and other mineral resources before the commencement of commercial production and the depreciation and depreciation methods of relevant fixed assets shall be separately prescribed by the competent departments of finance and taxation.

In addition, the fixed assets mentioned in Article 32 of the Enterprise Income Tax Law that can be shortened or accelerated depreciation may be adopted include:

1) Due to technological progress, fixed assets with rapid product upgrading;

2) Fixed assets that are in a state of strong vibration and high corrosion all year round.

Where the method of shortening the depreciation period is adopted, the minimum depreciation period shall not be less than 60% of the depreciation period provided for in Article 60 of these Regulations; If the accelerated depreciation method is adopted, the double declining balance method or the sum of years method can be adopted.

Depreciation range. 1. Fixed assets for depreciation.

1) Housing buildings;

2) Machinery and equipment, food instruments, transport vehicles, tools and appliances in use;

3) Seasonal out-of-service and repair out-of-service equipment;

4) Fixed assets leased out in the form of operating leases and fixed assets leased in the form of financial leases.

2. Fixed assets without depreciation.

1) Fixed assets that have been fully depreciated and continue to be used;

2) land that has been valued separately in previous years;

3) Fixed assets that are scrapped in advance;

4) Fixed assets leased in the form of operating leases and fixed assets leased in the form of financial leases.

Provisions on the depreciation period of fixed assets:

Article 60 of the Income Tax Law: 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.

According to the tax law, the depreciation period of generators is 10 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;

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.

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 relevant regulations of the "Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China" stipulate that, unless otherwise stipulated by the competent financial and taxation authorities, the minimum period for calculating depreciation of fixed assets is as follows:

1. Houses and buildings, 20 years;

2. 10 years for aircraft, trains, ships, machines, machinery and other production equipment;

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

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

5. Electronic equipment, 3 years.

The depreciation method of fixed assets refers to the specific calculation method used when the total depreciation payable is allocated to the fixed assets during each service period. The details are as follows:

1. The average life method is characterized by the balanced allocation of the accrued depreciation of fixed assets to the expected useful life of fixed assets, and the depreciation amount of each period calculated by this method is equal;

2. Workload method, that is, a method for calculating the accrued depreciation amount for each period according to the actual workload;

3. The double declining balance method generally amortizes the net value of the fixed assets after deducting the estimated net residual value within two years before the expiration of the useful life of the fixed assets;

4. The sum of years method refers to the balance of the original price of fixed assets minus the estimated net residual value, multiplied by a decreasing fraction to calculate the annual depreciation amount.

Legal basis] Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China

Article 60 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. Article 59 Deduction of depreciation of fixed assets calculated according to the straight-line method is permitted.

The enterprise shall calculate the depreciation from the month following the month in which the fixed assets are put into use; Depreciation of fixed assets that are no longer in use shall cease to be calculated from the month following the month in which they are discontinued.

Enterprises should reasonably determine the estimated net residual value of fixed assets according to the nature and use of fixed assets. Once the estimated net residual value of a fixed asset has been determined, it cannot be changed.

The depreciation period of the generator is 10 years.

Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China stipulates as follows:

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;

2) 10 years for aircraft, trains, ships, lifters, 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 generator refers to the mechanical equipment that converts other forms of this pure energy into electrical energy, which belongs to the second category, so the depreciation period is 10 years.

The minimum period for calculating depreciation of electronic equipment is 3 years.

According to the Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China

Article 60 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) Utensils, tools, furniture, etc. related to the production and operation of imitation filial piety activities, for 5 years;

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

e) electronic equipment, for 3 years.

Summary. 3.Now the generator on the car, due to the progress of technology, is generally a maintenance-free generator, according to the use of only work, broken can be replaced with a new one, no longer need to be maintained. The generator will be fine if it runs 300,000 kilometers.

Dear, I'll answer this old question. 1.Generally, there is no limit on the service life of the generator of a car.

2.Some of our vehicles can last up to 10 years. Some vehicles are damaged after only one year of use, so there is no way to predict the deadline.

Bixin] 3.Now Feng noisy to make the generator on the car, due to the progress of technology, it is generally a maintenance-free generator, according to the upper only works, broken silver balance can be replaced with a new one, no longer need to maintain the maintenance of the collision is repaired. The generator will be fine if it runs 300,000 kilometers.