How do large trailers carry depreciation?
Annual depreciation rate = (1 - estimated net salvage rate) / expected service life (year) *100%Monthly depreciation rate = annual depreciation rate / 12Monthly depreciation = fixed asset price * monthly depreciation rate
1, large trailer belongs to transport equipment, can be used for 4 years, the use of straight-line method of depreciation.2, the average number of years means that the amount of fixed assets should be evenly distributed to the fixed assets within a predetermined service life. The amount of depreciation calculated by this method is equal to each period. The formula is as follows:
3, in addition to the provisions of the finance and taxation authorities under the State Council, the minimum amount of depreciation for fixed assets shall be as follows:(a) housing and buildings for 20 years;(two) aircraft, trains, ships, machinery, machinery and other production equipment for 10 years;(three) appliances, tools, furniture and so on related to the production and operation activities, for 5 years;(four) aircraft, trains, ships and other means of transport for 4 years;(five) electronic equipment, for 3 years.
