The depreciation period is 10 years, the total value is 400,000, and the depreciation cost of the fi

The general residual value rate is 10%, calculated according to the straight-line method, annual depreciation = 40 * 90% 10 = 10,000 yuan. In the process of production and operation, the enterprise uses fixed assets to reduce the value due to the loss of value, and only a certain residual value remains, and the difference between the original value and the residual value is apportioned over its service life, which is the depreciation of fixed assets. Determining the depreciation range of a fixed asset is a prerequisite for accruing depreciation.

A monetary estimate of the value of the value expended by capital during the period examined. In the national income account, it is also called capital consumption allowance. Depreciation of fixed assets refers to the systematic allocation of the accrued depreciation amount according to the determined method during the useful life of the fixed assets.

Useful life refers to the expected life of a fixed asset, or the amount of goods or services that the fixed asset can produce. Accrued depreciation refers to the amount of the original value of a fixed asset for which depreciation should be accrued after deducting its estimated net residual value. For fixed assets for which provision for impairment has been made, the cumulative amount of provision for impairment of fixed assets should also be deducted.

The concept of depreciation of fixed assets was based on the concept of depreciation before the first industrial revolution (industrial revolution), but since then, due to the development of large machines and industries, especially the development of railways and joint-stock companies, the concept of long-term assets has been born, and it is required to distinguish between "capital" and "income", so it has been established that depreciation expense is an unavoidable expense in the production process of enterprises. The emergence of the concept of depreciation is also an important symbol of the transformation of enterprises from the cash basis to the accrual system, and its conceptual basis is the accrual system and the matching principle that reflects the requirements of this system. According to the principle of proportionality, the cost of fixed assets is not only the cost incurred to obtain the current income, but also the cost incurred to obtain the future income, that is, the cost of fixed assets is the cost incurred to obtain income during the effective use period of the fixed assets, which is naturally matched with the income.

General residual rate.

is 10%, calculated according to the straight-line method, annual depreciation = 40 * 90% 10 = 10,000 yuan.

I don't know what kind of depreciation method it is, but I generally use the straight-line method or the sum of years method or the workload method; And I don't know if there is a net residual value of this asset, if the net residual value is a

Straight-line method: (40-a) 10

Sum of years method: (40-a)*10 (1+10)*5 The denominator is calculated from 1 to 10, and the numerator is the product of the remaining useful years and 40-a.

In the case of the total amount of work, the quotient of the total amount of work in the current period and the estimated total amount of work is multiplied by 40-a

Depreciation rate for the first year = 5 15 100% =

The sum of years method, also known as the sum of years method, the product of depreciation years, the ratio of years, the decreasing series method or the total number of years method, is a type of accelerated depreciation method for fixed assets. It is a method of calculating the depreciation amount of fixed assets by multiplying the net amount of the original value minus the residual value by a decreasing fraction from year to year.

Further information: From the perspective of the purchase of fixed assets with VAT credit for input tax, fixed assets refer to:

1.Machines, machinery, means of transport, and other production-related equipment, tools, and appliances that have been used for more than one fiscal year.

2.Items with a service life of more than 2 years that do not belong to the main equipment of production and operation. (07 new accounting standards on the recognition of fixed assets value restrictions abolished, as long as the company believes that it can and the useful life is greater than one fiscal year can be recognized as fixed assets, depreciation according to a certain depreciation method.)

3.Longer service life.

4.The unit value is large.

The scope of the provisions here is narrower than that in the Accounting Standards for Business Enterprises, and it mainly does not include real estate such as houses and buildings, because the sale of houses and buildings is subject to business tax and no value-added tax.

The Commercial Press's "English-Chinese** Investment Dictionary" explains: fixed assets. Name.

Commonly used complex numbers. The tangible assets with a long life cycle that the company uses to operate are fixed assets, such as plant and machinery. These assets are usually not immediately convertible into cash, but depreciation can be withdrawn annually in accordance with accounting and tax regulations.

The physical form of fixed capital.

It is the physical form of fixed capital that is used to change or affect the labor object in the production process of products. Fixed assets can play a long-term role in the production process and maintain the original physical form for a long time, but their value is gradually transferred to the cost of products with the production and operation activities of the enterprise, and constitutes an integral part of the product value. According to the important principle, an enterprise divides the labor materials into fixed assets and low-value consumables according to their useful life and original value.

For the labor materials with large original value and long service life, they shall be accounted for according to fixed assets; For labor materials with small original value and short service life, they are accounted for according to low-value consumables. In China's accounting system, fixed assets usually refer to buildings, buildings, machines, machinery, means of transportation, and other equipment, appliances and tools related to production and operation that have a service life of more than one year.

Sum of years method:

Annual depreciation amount Depreciation base The depreciation rate that decreases year by year.

Original value Estimated net residual value) Usable life 1 2 ....＋n

Annual depreciation in the first year (40000 2000) 4 (1 2 3 4) 15200 (RMB).

The annual depreciation amount of the second year is (40000 2000) 3 (1 2 3 4) 11400 (yuan).

The annual depreciation amount of the third year is (40000 2000) 2 (1 2 3 4) 7600 (yuan).

Annual depreciation in the fourth year (40000 2000) 1 (1 2 3 4) 3800 (yuan).

The sum of years method takes into account the net residual value.

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

Depreciation rate of the current year = still useful life The sum of the number of years of the estimated useful life of the current year depreciation amount = (original value of fixed assets - estimated net residual value) * annual depreciation rate depreciation amount in the second year = (250000-6000) * 3 10 = 73200

1. Sum of years method: the sum of years is 1 + 2 + 3 + 4 = 10 depreciation in the first year 4 10, 3 10 in the second year, 2 10 in the third year, and 1 10 in the fourth year

2. The depreciation amount in the third year is: (40000-2000) * 2 10 = 7600 yuan.

The depreciation period is 10 years, the total value is 400,000, and the depreciation cost of the first year is much

Hello, under the double decreasing balance method of the cover god, the annual folding dough slippery old rate 2 Estimated service life 100% 2 5 100% 40%. Straight-line method of depreciation calculation of depreciation formula: annual depreciation rate (1 estimated net residual value rate) estimated service life (years) 100% general residual value rate of 10%, calculated according to the straight-line method, annual depreciation = 40 * 90% 10 = 10,000 tata.

Summary. Hello, dear! The value of the machinery is 420,000 yuan, the use of 2 years and 10 months, the depreciation rate is 12%, and the depreciation cost is 50,400 yuan;

The value of the machinery is 420,000, it is used for 2 years and 10 months, the depreciation rate is 12%, what is the depreciation cost?

Hello, dear! The value of the machinery is 420,000 yuan, the use of 2 years and 10 months, the depreciation rate is 12%, and the depreciation cost is 50,400 yuan;

If the estimated residual value is 0, the annual depreciation expense = 507100 5 = 101420 yuan.

14300÷5÷12＝。Let Bu Xie code accompany Xie Chi to slip stupidly

The machine lasts for 10 years and is missing, and it has been used for 11 years, how much is the depreciation cost?

Answer: The machine lasts for 10 years, and it has been used for 11 years, and the depreciation cost is probably in a few exciting sheds.