Regarding the depreciation of fixed assets, the depreciation of new fixed assets is concerned

Therefore, we can draw a conclusion: the amount of depreciation accrued in this month = the amount of depreciation accrued in the previous month + the amount of fixed assets increased in the previous month from the beginning of this month - the amount of fixed assets decreased in the previous month will stop accruing from the beginning of this month.

Analysis: Last month, one piece of equipment was reduced, and the monthly depreciation amount was 500 yuan, and the depreciation will be stopped from this month, which will reduce the total amount of depreciation by 500 yuan.

Last month, one piece of equipment was added, and the monthly depreciation amount was 1,000 yuan; Depreciation will be accrued from this month, which will increase the total amount of depreciation payable by 1,000 yuan.

This month, one piece of equipment was reduced, and the monthly depreciation amount was 400 yuan; The current month's provision does not affect the change in the amount of depreciation;

Two pieces of equipment were added this month, with a monthly depreciation amount of 1,200 yuan, which was not mentioned this month, nor did it affect the change in the amount of depreciation.

From this it follows:

Accrued depreciation amount for this month = 22000-500 + 1000 = 22500 (yuan).

The amount of depreciation that should be recorded by the enterprise this month is (22000 + 1000-400 = 22600) yuan.

Last month, one piece of equipment was added, and the monthly depreciation amount was 1,000 yuan, which was raised this month; This month, one piece of equipment was reduced, and the monthly depreciation amount was 400 yuan; depreciation for the month; Two pieces of equipment were added this month, with a monthly depreciation of 1,200 yuan, and depreciation will be increased next month.

If the current month increases, it will not be mentioned in the current month, and the current month will be reduced, and the current month will be mentioned.

Hello, happy with your question.

Fixed assets increase in the current month without depreciation, from the next month to accrue, you have not yet established the account, then from the beginning of the account.

In the process of production and operation, the enterprise uses fixed assets and causes the loss of their value to reduce only a certain residual value, and the difference between the original value and the residual value is apportioned over its useful life, which is the depreciation of fixed assets. Determining the depreciation range of a fixed asset is a prerequisite for accruing depreciation. [1]

A monetary estimate of the value of the capital expended during the period examined. Also known as capital consumption allowance in the national income account. Depreciation of fixed assets refers to the systematic apportionment 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 quantity of goods or services that the fixed asset can produce. Accrued depreciation refers to the amount of the original price of a fixed asset for which depreciation is 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 shall also be deducted.

Yes, depreciation is accrued in the month following the purchase.

The account establishment time is within 15 days from the date of establishment, so depreciation is not affected.

Methods of depreciation of fixed assets: average method, workload method, double declining balance method and sum of years method, etc. In addition, the enterprise shall reasonably choose the corresponding depreciation method of fixed assets within the scope of the foregoing according to the expected realization of the economic benefits related to fixed assets.

Qiyan Xiangye Accounting Standards No. 4 - Fixed Assets Article 17 Enterprises should reasonably choose the depreciation method of fixed assets according to the expected realization of economic benefits related to fixed assets. Depreciation methods available include the averaging method, the workload method, the double declining balance method, and the sum of years method. Once the depreciation method of fixed assets is determined, it cannot be changed at will.

Legal analysisThe 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. Specifically, there are 1 empty trillion and the average age method, which is characterized by the fact that the accrued depreciation of fixed assets is evenly distributed to the expected useful life of fixed assets, and the depreciation amount of each period calculated by this grinding method is equal.

2. Workload method, that is, a method of 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 analysisEnterprise Income Tax Law of the People's Republic of China Article 32 If the fixed assets of an enterprise really need to accelerate depreciation due to technological progress and other reasons, the depreciation period may be shortened or the method of accelerated depreciation may be adopted.

Accelerated depreciation or straight depreciation is possible. Generally, enterprises choose straight-line depreciation.

Depreciation of fixed assets = (original value of fixed assets - residual value) The useful life of fixed assets is depreciated monthly and then divided by 12, and the residual value is generally 5% of the original value

Accounting entries are:

Borrow: Cost (or expense).

Credit: Accumulated depreciation.

If the depreciation is related to your products and services, it will be directly accrued into the cost, and if it is a logistics function, it will be accrued into the cost.

Legal analysis: According to the provisions of the Enterprise Income Tax Law of the People's Republic of China and the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, detailed provisions have been made on fixed assets, including the types of fixed assets that are not allowed to be depreciated, and the depreciation period of different types of fixed assets.

Legal basis: Enterprise Income Tax Law of the People's Republic of China

Article 11 When calculating the taxable income, the depreciation of fixed assets calculated by the enterprise in accordance with the provisions shall be allowed to be deducted.

The following fixed assets are not subject to depreciation deductions:

1) Fixed assets other than houses and buildings that have not been put into use;

2) Fixed assets leased in the form of operating leases;

3) Fixed assets leased out in the form of financial leases;

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

5) Fixed assets unrelated to business activities;

6) Land recorded as fixed assets for separate valuation;

7) Other fixed assets that are not subject to depreciation deductions.

Article 32 Where an enterprise's fixed assets really need to be depreciated at an accelerated rate due to technological progress or other reasons, the depreciation period may be shortened or the method of accelerated depreciation may be adopted.

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

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 fixed assets has been determined, it cannot be changed.

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;

2) 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.