The depreciation period and depreciation rate of the loader
1, the provisions of the depreciation period:Article sixtieth of the income tax law, in addition to the provisions of the financial and tax authorities under the State Council, the minimum amount of depreciation for fixed assets shall be as follows:(1) housing and buildings for 20 years;(2) aircraft, trains, ships, machinery, machinery and other production equipment for 10 years;(3) appliances, tools, furniture and so on related to the production and operation activities, for 5 years;(4) aircraft, trains, ships and other means of transport for 4 years;(5) electronic equipment, for 3 years.2. The depreciation period of the loader shall be 10 years, and the salvage value is 5%.Annual depreciation (= the original value of fixed assets is expected to use the residual value) / estimated lifeThe annual depreciation rate = annual depreciation / fixed assets *100%Monthly depreciation rate = annual depreciation rate /12
(3) appliances, tools, furniture and so on related to the production and operation activities, for 5 years;(4) aircraft, trains, ships and other means of transport for 4 years;(5) electronic equipment, for 3 years.2. The depreciation period of the loader shall be 10 years, and the salvage value is 5%.Annual depreciation (= the original value of fixed assets is expected to use the residual value) / estimated lifeThe annual depreciation rate = annual depreciation / fixed assets *100%Monthly depreciation rate = annual depreciation rate /12
1, the provisions of the depreciation period:Article sixtieth of the income tax law, in addition to the provisions of the financial and tax authorities under the State Council, the minimum amount of depreciation for fixed assets shall be as follows:(1) housing and buildings for 20 years;(2) aircraft, trains, ships, machinery, machinery and other production equipment for 10 years;
