How to depreciate the original value of fixed assets and installation costs?

Generally, depreciation is calculated by the straight-line method, so depreciation must be deducted after subtracting the residual value;

So the first question I ask is whether the depreciation amount of the equipment is 60,000*(?)

Yes. If the original value of the self-made factory (simple) is 60,000*(1-10%), is the depreciation amount 60,000*(1-10%) 5 12?

Yes. Hope it helps!

One...How to depreciate the original value of fixed assets and installation costs?

1.The value of fixed assets = the original value of the purchased equipment + the transfer fee = 5,000 + 10,000 = 60,000 yuan; (In the case of machinery and equipment, the depreciation period is 10 years);

2.The total depreciation accrued of fixed assets = the value of fixed assets * (1-5%) = 57,000 yuan;

3.Monthly depreciation of machinery and equipment = 57,000 10 * 12 = 475 yuan.

Two. In addition, do I need to deduct the residual value for the depreciation of the self-built factory?

Yes, before the depreciation amount of the self-built factory is withdrawn, the residual value needs to be subtracted, and then the total value of the plant is divided by 20 years to calculate the annual depreciation amount;

Monthly depreciation of plant = value of fixed assets * (1-5%) 20 years * 12 months.

1. In accordance with the current accounting standards for business enterprises and the accounting system for enterprises, the depreciation of new fixed assets will not be mentioned in the current month, and depreciation will be calculated from the next month.

2. For fixed assets that already exist and are used (or are being depreciated), if the original value is increased, depreciation can be accrued in the month of increase.

Changes in accounting estimates do not need to be retrospective, depreciation amount = book value and useful life. First, transfer the original fixed assets to the fixed assets for disposal.

Debit: Accumulated depreciation for fixed asset disposal.

Credit: Fixed assets are added to the additional amount.

Borrow: Disposal of fixed assets.

Credit: Raw Materials Repair costs are then transferred to fixed assets.

Borrow: Fixed assets.

Credit: Disposal of fixed assets.

<> depreciation is accrued on a monthly basis.

Borrow: The cost of making sail cherry blossoms.

Management fees. Credit: Accumulated depreciation.

When a fixed asset decreases, it is accounted for in the fixed asset disposal account.

Borrow: Disposal of fixed assets.

Accumulated depreciation (depreciation mentioned).

Credit: Fixed Assets (Original Value).

Costs of defending the scrutiny are incurred.

Borrow: Disposal of fixed assets.

Credit: bank deposits, cash.

Sales of fixed assets income car letter.

Borrow: bank deposit or cash.

Credit: Disposal of fixed assets.

Celebrated in accordance with the current accounting standards for business enterprises.

and the enterprise accounting system, after the original value of fixed assets increases, new fixed assets are added.

Depreciation is not mentioned in the current month, and depreciation is accrued in the next month.

Changes in accounting estimates do not need to be retrospective, depreciation amount = book value and useful life.

During the reconstruction and expansion, the original fixed assets of the former Youzen were transferred to the fixed assets liquidation.

Debit: Accumulated depreciation for fixed asset disposal.

Credit: Fixed Assets, Transfer of Construction in Progress, Loan: Construction in Progress, Credit: Disposal of Fixed Assets.

Then add the additional amount, borrow: construction in progress, credit: raw materials, cash in hand, bank deposits, and then transfer to fixed assets Huichen, borrow: fixed assets, credit: construction in progress.

It is necessary to divide the situation:

Subsequent expenditures involving fixed assets:

If the conditions for recognition of fixed assets are met, the cost of fixed assets shall be included, and if there is a replaced part, the book value of the replaced part shall be deducted from the original book value of the fixed asset; The repair cost of fixed assets that does not meet the conditions for recognition of fixed assets shall be included in the profit or loss for the current period when incurred.

After the subsequent expenditure on the fixed asset that can be capitalized, the enterprise should transfer the original price of the fixed asset, the depreciation and impairment provisions that have been accrued, and transfer the book value of the fixed asset to the construction in progress. Capitalizable subsequent expenditures incurred on fixed assets are accounted for through construction in progress. When the subsequent expenditure incurred on a fixed asset is completed and reaches the intended usable state, it is transferred from the construction in progress to the fixed asset account.

The method of accruing depreciation remains unchanged. The value of the fixed assets after the reconstruction is determined and the accrual starts again.

The provisional value of fixed assets needs to be adjusted after the provisional valuation is recorded, and the original provisional value needs to be adjusted according to the actual cost.

Generally, it is the depreciation after adjustment, and the previous one is not adjusted.

Depreciation is not accrued during the period of renovation and transformation of fixed assets, and when an enterprise renovates and transforms fixed assets, it should transfer the book value of fixed assets to the construction in progress, and calculate the book value of the fixed assets after renovation and transformation on this basis.

After the renovation project reaches the intended usable state and is converted into a fixed asset, depreciation shall be calculated according to the redetermined depreciation method and the remaining useful life of the fixed asset.

The estimated net residual value of fixed assets should be reasonably determined 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.

Article 59 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China The depreciation of fixed assets calculated according to the straight-line method is allowed to be deducted.

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.

No depreciation is accrued during the renovation of fixed assets.

In the process of renovating and transforming fixed assets, it is necessary to transfer the book value of the original fixed assets to the construction in progress and stop accruing depreciation. After the renovation is completed, the part that meets the capitalization conditions will be transferred from the construction in progress to the fixed assets, and then the depreciation period and net residual value of the transformed fixed assets will be redetermined.

First, the fixed assets increased in the current month are not depreciated in the current month, and depreciation is accrued from the next month; The depreciation of fixed assets reduced in the current month will be depreciated in the current month, and no depreciation will be provided from the next month.

Second, after the depreciation of fixed assets is sufficient, no depreciation will be accrued regardless of whether they can continue to be used; Depreciation will not be made for fixed assets that are scrapped in advance.

Third, the cost of 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 valuation will be adjusted according to the actual cost, but the depreciation amount that has been accrued will not be adjusted.

Fourth, at least at the end of each year, the enterprise should review the useful life, estimated net residual value and depreciation method of fixed assets. If there is a change, it is treated as a change in accounting estimates. Depreciation shall be accrued from the month following the month in which fixed assets are put into use, and depreciation shall be accrued from the month following the month in which fixed assets are discontinued.

A business should depreciate the fixed assets owned by the business, whether they are in use or not. However, there are a few things to be aware of:

1. Fixed assets with depreciation do not need to be accrued again (how to mention them after the accrual).

2. The land that is separately valued and recorded does not need to be denominated for fixed assets.

3. The depreciation of fixed assets increased in the current month will start to be accrued in the next month; The depreciation of fixed assets reduced in the current month is still required in the current month. How to remember this one, just remember"The amount of fixed assets is subject to the beginning of the month".How many fixed assets you have at the beginning of the month, how much depreciation of fixed assets (broken sentence here) should be accrued in that month.

4. For fixed assets that have reached the intended usable state but have not completed the final accounts, the original provisional value can be adjusted after the completion of the final accounts, but the depreciation amount that is not required to be adjusted is required.

5. Depreciation of fixed assets without depreciation is not required during renovation (capitalization expenditure), and the residual value shall be estimated and deducted from the original price of fixed assets before depreciation is calculated. The proportion of residual value is uniformly set at 5%.