The average method of years 20, what is the formula for calculating the average method of years

All purchases made in the current month will be withdrawn from the next month. The amount of depreciation is the same for each month of the average life method. You set the residual value rate and the appropriate service life according to the situation, if it is at a rate of 5% and use for three years.

Then the monthly depreciation amount is 2300-2300 * 5% = 2185 2185 divided by 3 and divided by 12 = yuan. Loan Loan: Management Expenses Loan:

Accumulated depreciation. Of course, it is extracted by adding up the total number of computers. You don't know how many you bought until you explained it.

The average life method depreciates the same monthly depreciation during the period in which the depreciation is accrued. If you buy it in June, depreciation will start in July, and the residual value rate should be preferably set at 5%, which is consistent with the tax. Annual depreciation = 2300 * (1 - residual value rate) Service life, monthly depreciation amount = annual depreciation 12, depreciation is the same in August and September.

Yes, the depreciation is the same every month.

Suppose the residual value rate is 3% and the depreciation period is 5 years.

The depreciation of the new equipment added in June will not be mentioned in June, and it will be mentioned in July.

Depreciation in August = depreciation in September = 2300 * (

Generally, the net residual value is 10% of the original value (the residual value is 2300*10%=230 yuan, or 5%)

If the service life of a computer is generally 5 years or 3 years (taking 5 years as an example), the monthly depreciation amount of each computer = (2300-230) (5*12) = yuan.

Starting from July, the monthly increase will be the same.

Accounting entries for August 9.

Borrow: Administrative expenses, selling expenses, manufacturing expenses (depending on which department uses them) Credit: Accumulated depreciation.

The monthly entries are the same until the depreciation is fully paid.

What is the value of your credits? What is the residual value? What is the depreciation period?

Suppose your recorded value is 2,300 yuan, the depreciation period is 3 years, and the residual value is 5%, then.

Monthly depreciation from July 09 2300 * (1-5%) 36 = There is a little error, and it is OK to depreciate it together in the last month.

I want to fold it from July. The salvage rate should be specified according to the situation of your organization. (3% 5%).

Annual depreciation amount Original value * (1 residual value rate) Depreciation period.

Monthly Depreciation Annual Depreciation 12

The computer tax rule is more than 3 years.

The formula for averaging the years is as follows:

Annual depreciation amount (original value of fixed assets.

Estimated Net Residual Value) Estimated useful life (years) Original value of fixed assets (1 Estimated net residual value rate) Estimated useful life (years).

Monthly depreciation rate. Annual depreciation rate 12

Monthly depreciation amount Original price of fixed assets Monthly depreciation rate.

The depreciation of fixed assets is calculated using the average method of life.

It is characterized by the fact that the accrued depreciation of fixed assets is evenly allocated over the expected useful life of fixed assets, and the depreciation amount calculated in each period using this method is equal.

Calculation method:

The amount of depreciation of fixed assets at a certain time mainly depends on the following factors: the original value of fixed assets, the expected service life, and the retirement of fixed assets.

Residual value income obtained at the time of liquidation and various liquidation costs paid.

Income from residual value of fixed assets refers to the disposal of fixed assets.

The surplus material or parts that are left over from the sale income. Fixed asset disposal expenses refer to the disposal of fixed assets.

time to incur consumption. The net amount of income from the residual value of fixed assets after deducting the cost of liquidation is the net residual value of fixed assets.

In practice, in order to reflect the degree of wear and tear of fixed assets in a certain period of time and facilitate the calculation of depreciation, the monthly depreciation amount is generally calculated according to the original value of fixed assets multiplied by the monthly depreciation rate.

Averaging of years:

Refers to the method of amortizing the accrued depreciation amount evenly over each year that it is expected to use.

Features: The depreciation of the old amount of each period is equal, and it is applicable to the depreciation of fixed assets with roughly the same loss in each period.

It's easy to understand with an example.

Company A purchased a machine and equipment A in July 2021 at a purchase price of 1.25 million yuan, and Lu Jian's estimated service life is 10 years, and the residual value is 50,000 yuan.

1. Annual depreciation = 125-5) 10 = 120,000.

2. Monthly depreciation = 12 12 = 10,000.

3. Annual depreciation rate.

4. Monthly depreciation rate = =

Straight-line method sumAveraging of years:Same。There is no difference between the averaging method and the straight-line method, and they are different names for the same macro Luyi method. The average method can also be called the average annual line method, and the depreciation amount of each year calculated by the average annual line method is equal to the depreciation method of the time used by the fixed assets of the enterprise.

The average annual method is applicable to the situation that the fixed assets are used for the same time in each year, and the average annual method is also the most frequently used depreciation calculation method for each enterprise.

Scope of application of the average age methodWhen a fixed asset is used in approximately the same amount of time in each period, its load is also the same. Repair and maintenance costs do not change significantly over the life of the asset. The income of an asset is about the same time over the entire life.

When these conditions are met or partially satisfied, it is reasonable to choose the average age method. In the actual source of work, the average life method is applied to the depreciation of fixed assets such as houses and buildings.

calculations.

Averaging of years:It is suitable for enterprises with relatively average use intensity of fixed assets and small income difference in each period.

Average years method.

Also known as the straight-line method, it is a method of depreciating the fixed assets evenly according to their useful life. The annual depreciation amount calculated according to this calculation method is the same, so it is appropriate to use the direct line method when the asset repatriation situation is the same in each year.

It is the simplest and most prevalent method of depreciation.

Also known as the "straight-line method" or "average method". The average life method applies to the depreciation of fixed assets that are used in approximately the same amount of time in each period.

Example:

The original value of an office building of Dasen Company is 1,400,000 yuan, the estimated service life is 40 years, the estimated residual value is 64,000 yuan, and the estimated cleaning cost is 8,000 yuan

Note: In practice, it is often done by multiplying the original book value of the opening fixed assets by the prescribed depreciation rate.

to find the annual (or monthly) depreciation amount.

The above content reference: Baichun Finch - Average age method.

There is no difference. Averaging of years:

Also known as the straight-line method, it refers to the fixed assets of rotten halls.

A method of apportioning the accrued depreciation amount evenly over the expected useful life of a fixed asset. The amount of depreciation calculated in this method is equal for each period.

It assumes that depreciation is due to the passage of time rather than use, and that the determinant of the reduction of service potential is obsolescence and damage over time, rather than physical wear and tear caused by use.

Condition. 1. The interest factor can be omitted, or the investment cost is assumed to be zero;

2. The cost of repair and maintenance is fixed throughout the service life of the asset;

3. The efficiency of the assets in the last year is the same as in the first year;

4. Income (or cash flow) obtained from the use of assets.

It is fixed throughout its useful life; Volt.

5. All necessary estimates (including expected service life) are projections that can be reasonably determined.

1) Annual depreciation amount = (original value of fixed assets.

Estimated net residual value) Estimated service life = (80 000-8000) 5 = 14400 yuan.

2) Annual depreciation rate.

2 Estimated years of use = 2 5 =

Therefore, the depreciation amount in the first year = the net book value of fixed assets multiplied by the annual depreciation rate = 80 000 times the yuan.

3) Annual depreciation rate = still useful life The sum of the remaining useful life = 5 (Luslip 1 + 2 + 3 + 4 + 5) = 1 3

Depreciation amount in the first year = (original value of fixed assets - estimated net empty residual value) multiplied by annual depreciation rate = (80 000 - 8000) multiplied by 1 3 = 24000 yuan.

There is a detailed introduction to the averaging method of years:

1. Introduction to the average method of years:

1. The average life method, also known as the straight-line method, refers to a method that evenly apportion the accrued depreciation of fixed assets to the expected useful life of fixed assets, and the depreciation amount calculated by this method is equal for each period.

2. The average life method assumes that depreciation is due to the passage of time rather than the relationship of use, and believes that the determinant of the reduction of service potential is the obsolescence and damage caused by the passage of time, rather than the regressive wear and tear caused by use. It is therefore assumed that the total cost of services used by the asset's service potential is the same across accounting periods, irrespective of the extent to which it is actually used. That is, Wu Shihu refers to a method of depreciating on an average basis over the useful life of fixed assets.

3. The average life method is the simplest and most common depreciation method, also known as the straight-line method or the average method, and the average life method is applicable to the depreciation of fixed assets with roughly the same usage in each period.

2. Calculation method:

1. The amount of depreciation of fixed assets at a certain time mainly depends on the following factors, including the original value of the fixed assets, the expected service life, the residual value income obtained when the fixed assets are scrapped and liquidated, and the various liquidation expenses paid.

2. The residual value income of fixed assets refers to the residual materials or parts and other valuation income left over when the fixed assets are liquidated, the disposal cost of fixed assets refers to the expenses incurred when the fixed assets are liquidated, and the net amount of the residual value income of fixed assets after deducting the liquidation costs is the net residual value of fixed assets.

3. In actual work, in order to reflect the degree of wear and tear of fixed assets in a certain period of time and facilitate the calculation of depreciation, the monthly depreciation amount is generally calculated according to the original value of fixed assets multiplied by the monthly depreciation rate.

4. The depreciation rate of fixed assets refers to the ratio of the depreciation of fixed assets to the original value of fixed assets in a period of time, and the single depreciation rate is the ratio of the original value of a fixed asset to the depreciation amount calculated from the expected service life of the fixed asset.