9600 yuan marking machine, used for 3 years, how to calculate depreciation

Electronic products, not less than 3 years, depreciation according to 3 years, 0 residual, monthly depreciation = 50,000 36 = yuan, the entries are: borrow: manufacturing expenses, management expenses and other accounts (in the workshop can be manufacturing expenses) credit: accumulated depreciation.

How to calculate the depreciation of fixed assets accurately? It's time for the annual inventory of fixed assets again, do you know how the depreciation start and end time of these fixed assets is regulated? How is the depreciation of fixed assets calculated?

For fixed assets that have been put into service, depreciation is calculated from the month following use. For fixed assets that are out of service, depreciation is stopped from the month following the end of use. At present, there are four existing methods used to calculate the depreciation of fixed assets, which are:

Average of years method, workload method, double declining balance method, sum of years method. Below, we will explain in detail how to accurately calculate the depreciation amount of fixed assets through a case. Xiaojin Transportation Company spent 100,000 yuan to buy a truck, the maximum mileage is expected to be 500,000 kilometers, its net value rate at the time of scrapping is 5%, and it travels 4,000 kilometers this month, so how much is the depreciation amount of this truck?

This is a typical depreciation case of transportation enterprises, and the current national policy stipulates that the scrapping standard of automobiles is determined according to the mileage traveled. Therefore, we cannot accurately predict how many months a car will be used and scrapped, so the three calculation methods such as the average age method, the double declining balance method and the sum of years method that need to know the service life of the item first, and then calculate the depreciation amount of the item according to the formula are not suitable for the depreciation of the vehicle. Whereas, the workload method calculates the depreciation amount of an item based on the amount used, i.e.:

Depreciation is calculated based on the amount of work per vehicle. Therefore, according to the workload calculation formula (100000-100000 5%) 500000 4000 = 760, we can calculate the depreciation of Xiaojin's car this month is 760 yuan. From this example, we can see that each depreciation calculation method should correspond to the appropriate industry.

Therefore, when calculating the depreciation of fixed assets, we should choose a reasonable calculation method according to the actual situation of the item.

Average years.

The average life method, also known as the straight-line method, is a method of evenly distributing the depreciation of fixed assets to various periods. The amount of depreciation calculated in this method is equal for each period. The calculation formula is as follows:

Annual depreciation rate = (1 Estimated net residual value rate) Estimated useful life 100% monthly depreciation rate = Annual depreciation rate 12

Monthly depreciation amount = original price of fixed assets Monthly depreciation rate.

Domestic-funded enterprises. Article 31 of the Provisional Regulations and Implementation Rules of the People's Republic of China on Enterprise Income Tax: The proportion of residual value shall be within 5% of the original price, which shall be determined by the enterprise itself. According to Article 2 of the Notice of the State Administration of Taxation on the Follow-up Management of Cancelled Enterprise Income Tax Examination and Approval Projects (Guo Shui Fa 2003 No. 70), the proportion of residual value of fixed assets is unified at 5%.

Annual depreciation rate: 1-5% 5 100% = 19%.

Monthly depreciation rate: 19% 12

Monthly depreciation: 19,600 yuan.

Algorithm for the original value of fixed assets:

1) The original value of the fixed assets purchased by the enterprise shall be valued according to the purchase price or the book value of the unit sold minus the original installation cost), plus the freight premium, insurance premium, packaging fee, installation cost, etc. paid;

2) The original value of the fixed assets built by the enterprise itself shall be valued according to all the expenses actually incurred in the construction process;

3) The original value of the fixed assets leased by the financial lease shall be valued according to the price determined in the lease agreement plus the transportation, packaging, insurance and installation and commissioning fees paid by the enterprise;

4) The original value of the fixed assets transferred from the investment of other units shall be valued according to the book value of the investment unit, and if the value confirmed by the appraisal is greater than the original price of the fixed assets of the investment unit, it shall be recognized by the appraised value or the value confirmed in accordance with the contract or agreement;

5) The original value of the fixed assets for reconstruction and expansion shall be valued according to the original price of the original fixed assets, plus the expenses incurred in the reconstruction and expansion, minus the income from the transformation and expansion obtained in the process of reconstruction and expansion;

6) The original value of fixed assets is valued according to the net value, market price or full replacement value of fixed assets;

7) The original value of the donated fixed assets shall be valued according to the market ** or the amount of relevant vouchers provided by the donor, plus the transportation costs, insurance premiums and installation and commissioning fees borne by the enterprise.

Double declining balance method: applicable to fixed assets with accelerated attrition, annual depreciation rate = 2 service life; Monthly depreciation amount = (original value - accumulated depreciation) * annual depreciation rate 12, the annual depreciation amount for the last two years is calculated using the straight-line method, i.e. (original value - accumulated depreciation - estimated net residual value) 2.

Workload method: monthly depreciation amount = monthly workload * [original value * (1 - estimated net residual value rate)] estimated total amount of work.

Life averaging method (also known as straight-line method): Annual depreciation rate = (1 estimated net residual value rate) Estimated useful life (years) 100%. Monthly depreciation amount = original price of fixed assets Annual depreciation rate 12 (12 represents 1 year and 12 months).

Total number of years is legal: also known as the total number of years method: annual depreciation rate = acceptable useful life The sum of the number of years of expected useful life is 100%. Monthly depreciation amount = (original value of fixed assets Estimated net residual value) Annual depreciation rate 12

It can be calculated according to normal mechanical and electrical equipment.

The main thing is the laser usage time.

What do you mean? Commercial annuity insurance, just like bank deposits, who else can't save? As long as you have the money.

Do you still believe this thing that you think is a bit incredible?

Annual interest rate, usury.

Microloans are almost always usury.

My algorithm is that a box is used for about two years, so the depreciation expense for one year is 400,400 divided by 12 months, which is the depreciation rate of one month, so the depreciation expense for 10 months is about 333.

The second-hand ones are probably less than 500.

The double declining balance method is a method that uses twice the depreciation rate of the straight-line method as a fixed depreciation rate and multiplies the net value of the opening of the fixed assets decreasing year by year without considering the residual value of fixed assets, and obtains the depreciation amount to be provided for each year.

Annual depreciation rate = 2 5 100% = 40%.

24000*40%=9600 in the first year

Second year (24000-9600)*40%=5760Third year (24000-9600-5760)*40%=3456 Year 1 (24000-9600-5760-3456-600) 2=2292

Depreciation for the first three years is calculated according to the double declining balance method.

In four or five years, the average method should be used.

Depreciation in the first year 24000*40% 9600

Depreciation in the second year (24000-9600)*40% 5760Depreciation in the third year (24000-9600-5760)*40% 3456.

Four or five years (24000-9600-5760-3456-600) 2 2292

Hope it helps!

Depreciation in the first year = 24,000 2 5 = 9,600 yuan, depreciation in the second year = (24,000-9,600) 2 5 = 5,760 yuan, depreciation in the third year = (24,000-9,600-5,760) 2 5 = 3,456 yuan.

Residual value is considered for the last two years.

Depreciation in the fourth year = (24000-9600-5760-3456-600) 2 = 2292 yuan.

Depreciation in the fifth year = 2,292 yuan.

Depreciation rate: 2 5 * 100% = 40%.

Depreciation in the first year 24000*40% 9600

Depreciation in the second year: (24000-9600) * 40% = 5760 Depreciation in the third year: 24000-9600-5760 * 40% = 3456 Depreciation in the fourth year:

Depreciation in the fifth year: (24000-9600-5760-3456-600) 2=2292

Year 1: 24000*2 5=9600 Year 2: (24000-9600)*2 5=5760 Year 3:

24000-9600-5760)*2 5=3456 Fourth year (24000-9600-5760-3456-600) 2=2292

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 estimated 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 = (50,000-2,000) * 33% = 15,840

1. Average life method.

Annual depreciation = (50000-2000) 5 = 9600 (yuan) 2, double declining balance method:

The depreciation amount in the first year is: 50000 * 2 5 = 20000 (yuan) The depreciation amount in the second year is: (50000-20000) * 2 5 = 12000 (yuan) The depreciation amount in the third year is:

50000-20000-12000)*2 5=7200 (yuan).

The depreciation amount in the 4th to 5th years is: (50000-20000-12000-7200-2000)*50%=4400 (yuan).

3. Sum of years method: (1 + 2 + 3 + 4 + 5 = 15) The depreciation amount in the first year is: (50000-2000) * 5 15 = 16000 (yuan) The depreciation amount in the second year is:

50000-2000) * 4 15 = 12800 (yuan) The depreciation amount in the third year is: (50000-2000) * 3 15 = 9600 (yuan) The depreciation amount in the fourth year is: (50000-2000) * 2 15 = 6400 (yuan) The depreciation amount in the fifth year is:

50000-2000)*1 15=3200 (yuan).