How do you calculate the depreciation of the safe?
You purchased the safe and put into use in May, and you should start the depreciation on June.1 and May included in fixed assets (assuming an ordinary invoice)By: fixed assets - safes 3000Credit: bank deposit or cash 3000In 2 and June, the monthly depreciation is calculated before depreciation is made:(1) calculated residual value and expected net value, the residual rate is generally not less than 5%Estimated residual value =3000*5%=150 (yuan), estimated net value =3000-150=2850 (yuan)
Article sixtieth, in addition to the provisions of the State Council department of Finance and tax administration, the fixed assets of the minimum amount of depreciation is 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;
The enterprise shall calculate the depreciation from the second month of the month when the fixed assets are put into use; if the fixed assets are stopped, the depreciation shall be calculated from the second month of the month when the use is stopped.The enterprise shall rationally determine the expected net salvage value of the fixed assets in light of the nature and the use of the fixed assets. The estimated net residual value of fixed assets shall not be changed once it is determined.
