Is it true that depreciation expense is a part of GDP

Yes, when the GDP is calculated by the expenditure method, the statistical objects include consumption, fixed asset investment, inventory investment, ** purchase, and net exports, of which fixed asset investment includes replacement investment and net investment, and the so-called replacement investment refers to depreciation.

Yes, because depreciation is included in the cost of the enterprise, it is also quite the same as being included in GDP

Depreciation expense refers to the depreciation expense calculated according to the original value of the fixed assets of the enterprise, excluding the fixed assets without depreciation, and according to the prescribed residual value rate and depreciation method. The depreciation expense of fixed assets shall be accrued on a monthly basis from the month following the month in which the fixed assets are usedFixed assets that are no longer in use shall be descripted from the month following the month in which they are discontinued.

Fixed capital (machinery, plants, etc.) can be used for a long time in physical form, while its value is gradually transferred to new products according to the degree of wear and tear. Therefore, in order to ensure the normal progress of reproduction, it is necessary to withdraw and accumulate in a timely manner from the income from the sale of commodities the part of the fixed capital value transferred to the new product, so as to prepare for the future renewal and restoration of the fixed capital. This method of drawing reserves for the renewal of fixed capital according to the degree to which it is depleted is usually referred to as depreciation.

Calculating the amount of capital consumed by this part of the wear and tear of fixed assets is called depreciation expense

The depreciation expense of fixed assets shall be accrued on a monthly basis from the month following the month in which the fixed assets are usedFixed assets that are no longer in use shall be descripted from the month following the month in which they are discontinued.

Enterprises should reasonably choose the method of depreciation of fixed assets according to the expected realization of the economic interests related to fixed assets. Depreciation methods available include the average of years method (also known as the straight-line method), the workload method, the double balance draft state decreasing method, and the sum of years method.

The depreciation rate is the ratio of depreciation expense to ( ).

a.Original value of fixed capital.

b.Annual turnover value of fixed capital.

c.Total amount of capital upfronted.

d.The total annual turnover value of the prepaid capital.

Check the answer analysis [correct answer] a

Answer Analysis] The ratio of the depreciation expense withdrawn each year to the original value of the fixed capital is called the depreciation rate. CHAPTER V. p126

When calculating depreciation using the average depreciation method, the amount of depreciation is first large and then gradually decreases.

In general, when calculating the depreciation of fixed assets, these two types of losses should be considered at the same time, which causes the total cost to gradually increase and does not conform to the principle of proportionality.

Enterprises should reasonably choose the depreciation method according to the expected realization of the economic benefits related to fixed assets. The depreciation methods that can be used in China's accounting standards include the average age 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.

If there is a need for change, it shall comply with the provisions of Article 19 of the Fixed Assets Standard.

Answers]: a, b, d, e

The depreciation code and the cost of the forest fee refer to the cost of each class of the machinery and equipment when the original value of the machinery and equipment is recovered within the specified service life (i.e., the durable total station) within the late mu, and the calculation basis includes: Machinery budget** (original value of machinery); residual value rate; loan interest coefficient; Total number of durable shifts.

Answer]: A This question examines the management of construction costs. The average life method refers to the method of apportioning the depreciation amount of fixed assets according to the estimated use years of fixed assets, and the depreciation amount calculated by this method is equal in each service year (month).