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Net fixed assets = original value of fixed assets - accumulated depreciation. This valuation method is mainly used to calculate the profit and loss, loss and loss of damaged fixed assets, etc.
Net fixed asset value, also known as depreciated value, refers to the net amount of the original value of the fixed asset minus the depreciation provided. It can reflect the amount of funds actually occupied by logistics enterprises on fixed assets and the degree of newness of fixed assets. This valuation method is mainly used to calculate the profit and loss, loss and loss of damaged fixed assets, etc.
Calculation of Net Fixed Assets Ratio:
It refers to the ratio of the net fixed assets of an enterprise to the original value of fixed assets. Reflects the degree of newness of fixed assets. It is calculated as follows:
Net Fixed Assets Ratio (Net Fixed Assets at the End of the Period, Original Value of Fixed Assets at the End of the Period) 100%. Net fixed assets at the end of the period Original value of fixed assets at the end of the period Accumulated depreciation at the end of the period.
The net value rate of various types of fixed assets is multiplied by the reciprocal of the classified depreciation rate of such fixed assets, and the remaining useful life of such fixed assets can be calculated. It is calculated as follows: the remaining useful life of a certain type of fixed assets and the net value rate of such fixed assets (1 Classification depreciation rate of such fixed assets).
The above content reference: Encyclopedia - Net Fixed Assets.
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Hello, the formula for calculating the net value of fixed assets is as follows: net fixed assets = original cost - accumulated depreciation Among them, the original cost refers to the original purchase cost of fixed assets, including the purchase of fixed assets**, transportation costs, installation costs, transformation costs, taxes before depreciation and other direct expenses, but excluding depreciation expenses before purchase. Accumulated depreciation refers to the amount of depreciation accumulated on a fixed asset from the date of purchase to the date of statement, which is used to calculate the net distress value of the fixed asset.
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Net fixed assets = original value of fixed assets - accumulated depreciation.
This valuation method of net fixed assets is mainly used to calculate profit and loss, loss and loss of damaged fixed assets, etc. The original value of fixed assets is the total value of fixed assets at the time of acquisition, including the purchase price of fixed assets, freight and installation costs of fixed assets. The net value of fixed assets is the amount remaining after the original value of the fixed assets minus the depreciation amount of the fixed assets.
The significance of net fixed assets
The original value of fixed assets is the actual cost of the fixed assets at the time of acquisition, or the value of the goodwill that should be calculated based on the market ** of the same type of assets. The original value of fixed assets is a simple cover of the original value of fixed assets, also known as the original cost of fixed assets, original acquisition cost or historical cost. The original value of fixed assets reflects the investment of the enterprise in the registration of fixed assets, the production scale and equipment level of the enterprise, etc.
It is also the basis for accounting for fixed assets and calculating depreciation.
Net fixed assets are the balance of the original or full replacement value of fixed assets minus accumulated depreciation. Reflects the present value of a fixed asset. Through the comparison of the net value of fixed assets and the original value of fixed assets, the degree of newness of fixed assets can be reflected. It is the value after depreciation.
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