What is the cumulative depreciation of smoke alarms?
Depreciation per work = original price of fixed assets * (1- net salvage value) / estimated total work loadDepreciation = monthly workload * depreciation per work
Annual depreciation rate = (1- expected net salvage value) / estimated useful life *100%Monthly depreciation rate = annual depreciation rate /12Monthly depreciation = fixed asset price * monthly depreciation rate
(1) the double declining balance method is a method of calculating fixed assets depreciation according to the book balance of fixed assets and double linear depreciation rate at the beginning of each period without considering the residual value of the fixed assets. This is a method of accelerated depreciation:Annual depreciation rate = 2 / depreciation period * 100%Monthly depreciation rate = annual depreciation rate of 12.Annual depreciation = book value of fixed assets * annual depreciation rateWhere the fixed assets are depreciated by double declining balance method, the net value of the fixed assets shall be averagely amortized within two years before the depreciation period of the fixed assets.(2) sum of years methodAlso called the total life method, is the original value minus net fixed assets net value after multiplied by a year by year reduction in annual depreciation score calculationAnnual depreciation rate = total number of years of useful life / expected service lifeAnnual depreciation rate = (estimated service life - useful life) / estimated service life * (estimated service life -1) /2*100%Monthly depreciation rate = annual depreciation rate /12Monthly depreciation (= fixed assets - the expected net salvage value) * month depreciation rateUsually use average method like Shenzhen smoke alarm, relatively simple.
