Questions about car depreciation ?

"Depreciation of cars" is calculated for more than 4 years. Vehicle acquisition tax is included in the value of the vehicle and constitutes a fixed asset. Vehicle insurance is billed at the management expense.

If depreciation is accrued for 10 years, the calculation method is as follows:

Monthly depreciation amount = 450,000 * (1-5%) 10 12 =

The vehicle insurance premium is included in the management expenses, and the purchase tax should be calculated as the original value of fixed assets together with the purchase price.

Depreciation of the car, the unit can be based on the safe service life of the car to determine the depreciation extraction period, but the minimum can not be less than 4 years, because the straight-line method of depreciation, for the vehicle, the tax deduction period is 4 years, of course, shorter than four years, the enterprise has to make a tax increase, your car depreciation base is 450,000 yuan plus purchase tax, if the purchase tax is 10,000 yuan, the depreciation calculation is:

Annual depreciation: (45+.)

Monthly depreciation: Annual depreciation 12

1. If the tax adjustment is required according to the 10-year depreciation, it is recommended to depreciate according to the tax law for 5 years and 5% policy, that is: 450000;

2. The vehicle acquisition tax should be included in the fixed assets, because it is the expenditure incurred for the acquisition of assets;

3. If the vehicle insurance has a term, it should be included in the expenses to be amortized, and its income shall be apportioned within the income period;

Vehicle foldingThe adjustment method of the old cost is to replace the financial depreciation cost of the vehicle with the capital ** cost of the vehicle (under the condition of the social discount rate). The cost of vehicle funding** is equal to the vehicle economy** (net of purchase surcharges) multiplied by the annual capital** factor, divided by the average annual transportation turnover per vehicle.

The main advantage: Even for used cars, the depreciation period is 5 years from the date of purchase. For example, a crown car is worth 300,000 yuan, with a depreciation period of 5 years and a residual value rate of 5.

The residual value of the car 300,000 yuan * 5 15,000 yuan monthly depreciation rate (300,000 yuan 15,000 yuan) 60 months 4,750 yuan used for three years, depreciation 4,750 yuan * 36 months 171,000 yuan.

The court does not support the depreciation of the automobile, because the depreciation expense does not fall within the scope of compensation supported by the court, and is calculated according to the actual loss caused when judging the traffic accident.

The depreciation fee court does not support, pro, according to the actual loss.

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The calculation of the four depreciation methods is given as follows:

1.Life averaging method: annual depreciation amount = (original price - estimated net residual value) Estimated useful life.

The averaging method, also known as the straight-line method, is the simplest method of calculating depreciation in which the amount of depreciation is equal in each period.

2.Workload method: Depreciation per unit of work = original price of fixed assets (1 - estimated net residual value rate) Estimated total workload. The depreciation amount per month or year is multiplied by the unit depreciation amount for the workload in the current period.

3.Double declining balance method: depreciation rate = 2 estimated useful life x 100%;Annual depreciation amount = original price of fixed assets x depreciation rate;The last 2 years are changed to the average life method, that is, (the book value of fixed assets in the penultimate year - net residual value) 2

4.Sum of years method: annual depreciation amount = fixed asset value - net residual value) x annual depreciation rate;Annual depreciation rate = the number of remaining useful years at the beginning of the year and the sum of the estimated remaining useful years in each year.

1. Life average method: annual depreciation = (original price - estimated net residual value) Estimated service life = (50000-2000) 5 = 9600

2. Double declining balance method: depreciation rate = 2 estimated service life * 100% = 2 5 * 100% = 40%, annual depreciation amount = net book value of fixed assets * depreciation rate = 50000 * 40% = 20000

Net book value in the second year = original value - accumulated depreciation.

3. Sum of years method: depreciation rate = still useful life The sum of the number of years of the expected service life * 100% = 5 15 = 33%.

This is the first year, the second year is 4 15, and so on.

Depreciation amount = (original value of fixed assets - estimated net residual value) * depreciation rate = (50000-2000) shirt spring * 33% = 15840

Categories: Business Banking >> Finance & Tax.

Problem description: The unit buys a small car, the body price is 60,000, other taxes and fees (vehicle and vessel use tax, road maintenance fees, etc.) are 20,000, and the total expenditure is 80,000 yuanWhat is the first age of the tax regulations on vehicles?

1. The vehicle and vessel use tax is included in the expenses of the current month.

2. The road maintenance fee is included in the amortized cost and amortized on a monthly basis during the income period.

3. The price of the vehicle + purchase tax is included in the original value of the vehicle, that is, the fixed asset of the vehicle.

4. For non-special vehicles, the depreciation period is 5 years.

5. When calculating the depreciation that should be accrued every month, the estimated net residual value of the vehicle should be subtracted first, and the tax stipulates that the residual value rate of fixed assets of domestic enterprises is 5%, and foreign capital is 10.

What is "Vehicle Depreciation Expense"?

Hello, vehicle depreciation expense is the financial manifestation of vehicle investment**, it is a certain amount of money withdrawn every year to update the vehicle in order to maintain transportation reproduction. Vehicle depreciation can not reflect the national economy's investment in transport vehicles, can effectively reflect the vehicle chain of the old economy is the lack of funds for vehicles.

Depreciation is evaluated based on a comprehensive analysis based on many conditions.

The main conditions are whether the car belongs to a luxury brand or a big brand, whether the model is unpopular or popular, the configuration level, the number of kilometers, whether there has been an accident maintenance, how the internal and external condition, how the face effect of driving out, etc., the requirements for millions of vehicles will be stricter.

For example, an Audi A8 of 1.3 million and a Porsche Paramela of 1.3 million, after 1 year, in the case of the same number of kilometers of the two cars, no accident repair, interior wear, Audi A8 is only worth 900,000, and Porsche Paramela is worth at least 1.15 million.

Therefore, the depreciation of the car cannot be calculated through a simple formula, and must be comprehensively evaluated in many aspects to obtain the result.

Whether it is a car million or a few 100,000 cars, theirs is, according to this rate, it is almost a growth rate of about 10% a year. Probably cars are all this algorithm.