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      Depreciation calculation method of Suzhou industrial boiler recovery price

      2019/1/21 16:09:52 Click:

      Depreciation calculation method of Suzhou industrial boiler recovery price

      The depreciation method of industrial boilers is as follows:

      Depreciation will be accrued from the next month of purchase.
      Monthly depreciation amount = 10,000 * (1-residual value rate) / depreciation period / 12.
      The residual value rate is set at 5%. According to the tax law, boilers belong to the equipment category and are depreciated at 10 years.
      Depreciation entries are:
      Borrowing Expenses (Determine Expense Channels According to Boiler Use Direction)
      Reminder of accumulated depreciation of loans: Accounting standards stipulate that the useful life and residual value rate of fixed assets shall be reasonably determined by the enterprise according to the nature and use of the assets. The implementation rules of the Income Tax Law also stipulate that the residual value rate is reasonably estimated by the enterprise, but stipulates the minimum depreciation period of the asset, among which the minimum period of machinery and equipment is 10 years, and the minimum period of appliances, tools, furniture, etc. related to production and operation activities is 5 years. According to the specific situation of the company, it can be depreciated within the period not less than the period stipulated by the tax law.
      Apparatus refers to devices, instruments, gauges, and standard substances used to uniformly measure the value of a measured object, directly or indirectly. Fans and boilers are generally fixed assets belonging to the equipment category.