Which category of amusement equipment belongs to the fixed assets?
Machine equipment.The minimum period of depreciation shall be 10 years for aircraft, trains, ships, machinery, machinery and other manufacturing equipment.
According to the current enterprise income tax law, the contents are 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.
The plane, train, ship as a means of transport, compared with other means of transportation, its performance is strong, the higher the value, the use of a relatively long period, depreciation is correspondingly longer; machinery, machinery and other production equipment, has a longer service life and other characteristics, should also be relatively long period of depreciation. So in this article, the minimum fixed assets depreciation period of 10 years, the train, including a variety of locomotives, passenger cars, trucks and not separate calculation of the value of car facilities; the ship, including a variety of motor ships and not separate calculation of the value of ship facilities; machinery, machinery and other production equipment, including various machine, machinery, machine, production line and equipment, various types of power, transport and conduction equipment etc..
