How to put the depreciation of equipment that is only used once or twice a year in which subject?

The depreciation of the equipment is only calculated according to the service life, regardless of the number of uses, and the manufacturing cost can be taken when the equipment is accrued.

Equipment depreciation is not taken on a per year basis.

There are four formulas for calculating equipment depreciation:

1. The average method of years (also known as the 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

2. Workload method.

Depreciation per unit of work = Original price of fixed asset 1 - Estimated net residual value rate ) Estimated total workload Monthly depreciation of a fixed asset = Monthly workload of the fixed asset Depreciation per unit of effort.

3. Double declining balance method (accelerated depreciation method).

Annual depreciation rate = 2 Estimated useful life (years) 100% monthly depreciation amount = Net fixed assets Annual depreciation rate 12

4. The total number of years is legal (accelerated depreciation method).

Annual Depreciation Rate = Acceptable Useful Life Total 100% Monthly Depreciation Amount = (Original Price of Fixed Assets - Estimated Net Residual Value) Annual Depreciation Rate 12

Regardless of which of the above methods is used to extract depreciation, it should be accounted for on a monthly basis.

The accounting entries are as follows:

Borrow: manufacturing expenses (depreciation on the production floor).

Administrative expenses (depreciation of unused fixed assets).

Sales expenses (depreciation accrued by the company's dedicated sales department).

Other operating costs (depreciation of fixed assets leased by the enterprise).

R&D expenditure (depreciation of fixed assets used by enterprises to develop intangible assets).

Construction in progress (depreciation of fixed assets is used in construction in progress).

Special reserves (fixed assets formed by the extracted safety production expenses).

Employee compensation payable (non-monetary compensation).

Credit: Accumulated depreciation.

To determine the depreciation period of equipment, it is necessary to stipulate the depreciation period of fixed assets according to the new enterprise income tax law

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;

ii) 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.

Double declining balance method.

The double declining balance method is a method of calculating the depreciation of fixed assets based on the net book value of fixed assets and the depreciation rate of the double straight-line method for each period without considering the residual value of fixed assets.

Annual depreciation rate = 2 depreciation years * 100%.

Monthly depreciation amount = annual depreciation rate Net book value of fixed assets Depreciation amount in 12 years = net book value of fixed assets at the beginning of each year Annual depreciation rate Depreciation amount in the last 2 years = (net book value of fixed assets - estimated net residual value) 2

Cars are generally 3-5 years old and trolleys are low-value consumables! Electronic office equipment is generally 3 years, low-value consumables for water dispensers, 3 years for air-conditioning desks, etc., and low-value consumables for writing boards. Generally speaking, it mainly depends on the inflow of economic benefits brought by assets to the enterprise.

The business counter can be used as fixed assets for 3 years The shelves are still low-value consumables Low-value consumables are amortized at one time, which is convenient and also in line with tax laws!

Unless otherwise stipulated by the competent financial and tax authorities, the minimum period for calculating depreciation of fixed assets is as follows:

1) 20 years for houses and buildings;

ii) 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.

Depreciation in the next month, we are the average method of the years, I don't know what method you use, and the computer is a management expense, and the accumulated depreciation of the management expense loan.

The purchase of the computer into the fixed assets in the month of entry into the accounting of depreciation is not accrued in the next month, the accrual rate is based on the depreciation period of your unit is generally 3 5 years, computer ** divided by 3 5 years is the monthly accrual method.

The purchase of computers into the fixed assets in the month of accounting does not accrue depreciation next month, the accrual method is generally a straight line method, that is, according to the situation of your unit to determine the depreciation period (generally 3 years), that is, the computer ** minus the residual value divided by the service life is the annual depreciation amount, the residual value rate within 5% to determine by itself.

Fixed assets are depreciated by the average life method, the residual value rate is not higher than 5%, and the service life of electronic products is 3 years, and depreciation is accrued in the next month.

Borrow: Administrative expenses.

Credit: Accumulated depreciation.

According to the provisions of the new income tax law, fixed assets are depreciated by the average life method, the residual value rate is not higher than 5%, and the service life of electronic products is 3 years.

Therefore, the computer purchased by your unit can be depreciated in the following month in accordance with the above regulations. The advantage of doing so in accordance with the tax law is that there is no need to calculate the tax adjustment when the year-end income tax is settled.

The entries are as follows: Debit: Administrative Expenses (Department) - Depreciation Expense (Excluding Tax: Ticket Price * (1-5%) - Estimated Liquidation Expenses) 3

Credit: Accumulated depreciation.

Borrow: fixed assets 190,000.

Credit: Fixed Assets Disposal (Fixed Assets) 50,000 yuan (to enter the fixed assets liquidation account, this office should be fixed assets liquidation).

Accounts payable $90,000.

Bank deposit of 50,000 yuan.

The old equipment should be liquidated as fixed assets and profits and losses should be calculated.

From the next month, it will be discounted every month (5% of the residual value).

Borrow: Manufacturing expenses 1505 (190000 * 95% 10 12) Accumulated depreciation 1505 (rounded over 10 years).

Depreciation is not accrued in the month of purchase of machinery and equipment, and depreciation is accrued from the following month.

Entries at the time of purchase of equipment:

Borrow: Fixed assets.

Credit: bank deposits and other accounts.

Extract depreciation entries:

Borrow: manufacturing costs.

Credit: Accumulated depreciation.

When determining the scope of depreciation, the following points should be noted:

1.Depreciation of fixed assets shall be accrued on a monthly basis, and the depreciation of fixed assets increased in the current month shall not be accrued in the current month, and depreciation shall be accrued from the next month; Depreciation is still accrued for fixed assets reduced in the current month, and no depreciation is accrued from the next month.

2.After the depreciation of fixed assets is sufficient, no depreciation will be provided regardless of whether they can continue to be used; Depreciation will not be made for fixed assets that are scrapped in advance. The so-called full depreciation refers to the accrued depreciation amount of the fixed asset.

3.For fixed assets that have reached the intended state of use but have not yet completed the final accounts, the cost shall be determined according to the estimated value and depreciation shall be provided; After the final accounts are completed, the original provisional value will be adjusted according to the actual cost, but the depreciation amount that has been accrued is not required.

The middle loan with accumulated depreciation is not used for fixed assets.

The current month increases and the depreciation is not accrued in the current month, and it is accrued every month from the next month, and the manufacturing expenses are borrowed.

Credit: Accumulated depreciation.

Borrow: manufacturing costs.

Credit: Accumulated depreciation.

Borrow: fixed assets 190,000.

Credit: Fixed Assets Disposal (Fixed Assets) 50,000 yuan (to enter the fixed assets liquidation account, this office should be fixed assets liquidation).

Accounts payable $90,000.

Bank deposit of 50,000 yuan.

The old equipment should be liquidated as fixed assets and profits and losses should be calculated.

From the next month, it will be discounted every month (5% of the residual value).

Borrow: Manufacturing expenses 1505 (190000 * 95% 10 12) Accumulated depreciation 1505 (rounded over 10 years).

Straight-line depreciation method year depreciation == (original price - estimated net residual value) Estimated useful life.

Depreciation = depreciation for one year + depreciation for 4 months.

Renewal rate = (original value - net value) original value * 100%.