Would you like the desk and the sofa to be depreciated?
Depreciation can not be made with the provision of this month Summary: provision *** - *** Monthly depreciation by: management costs, manufacturing costs, production costs, sales costs, etc. Credit: accumulated depreciation certificate attached to the depreciation of fixed assets Table, you can.
However, in order to simplify the accounting, fixed assets application guidelines still follow the practice of practice: the month of fixed assets, the month does not account for depreciation, depreciation from the next month, the month to reduce the amount of fixed assets, the month of depreciation, Of the fixed assets, the month is still depreciated, no longer mentioned next month. The general ledger should have "fixed assets" and "accumulated depreciation".
Other office decoration equipment also need to depreciate, depreciation period is 5 years, the use of straight-line depreciation method. Fixed assets can be a single provision for depreciation, can also be classified depreciation, in theory, the month of fixed assets should be included in the month depreciation.
Newly bought desk for more than $ 3,000, belonging to office supplies, depreciation period is generally 5 years, using straight depreciation method: depreciation amount per year = (3000 - net residual value) / 5 yuan.
Article 60 In addition to the provisions of the financial and taxation departments of the State Council, the minimum years for calculating the depreciation of fixed assets are as follows:
