2. How to calculate the depreciation expense of general equipment?

3. How to calculate the depreciation expense of mechanical equipment?

4. How to calculate the depreciation expense of catering equipment?

1. Calculation method:? Average life method (also called straight-line method) annual depreciation rate =( 1- estimated net salvage value rate) ÷ estimated service life (year) × 100% monthly depreciation amount = original price of fixed assets× annual depreciation rate ÷? Workload method depreciation amount per unit workload = original price of fixed assets ×( 1- estimated net salvage value rate)/estimated total workload monthly depreciation amount of fixed assets = monthly workload of fixed assets × depreciation amount per unit workload? Double declining balance method (accelerated depreciation method) annual depreciation rate =2÷ estimated service life (year) × 100% monthly depreciation amount = net fixed assets× annual depreciation rate ÷ 12? Total legal life (accelerated depreciation method) annual depreciation rate = sum of acceptable service life/estimated service life × 100% monthly depreciation amount = (original price of fixed assets-estimated net salvage value) × annual depreciation rate ÷ 12 Extended data:

The basis for calculating depreciation is the tax basis of fixed assets.

2. Article 58 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the tax basis for fixed assets shall be determined according to the following methods: (1) Fixed assets purchased: the tax basis shall be the purchase price, relevant taxes paid and other expenses directly attributable to making the assets reach the intended purpose.

3.(2) Self-built fixed assets: the expenses incurred before completion settlement are the tax basis.

4.(3) Fixed assets leased by financing: the total payment agreed in the lease contract and the relevant expenses incurred by the lessee in the process of signing the lease contract are the tax basis; If the lease contract does not stipulate the total payment, the fair value of the assets and the relevant expenses incurred by the lessee in the process of signing the lease contract shall be the tax basis.

5.(4) Fixed assets with surplus: the replacement full price of similar fixed assets is the tax basis.

(5) Fixed assets obtained through donation, investment, exchange of non-monetary assets, debt restructuring, etc. : The fair value of assets and relevant taxes paid are tax basis.

7.(6) Reconstruction of fixed assets: In addition to the reconstruction expenses of fully depreciated fixed assets and rented fixed assets, the tax basis is increased by the reconstruction expenses incurred in the process of reconstruction.

8. Article 58 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that an enterprise shall calculate depreciation from the month after the fixed assets are put into use.

9. Depreciation of fixed assets that have ceased to be used shall stop from the next month of the month in which they ceased to be used.

10. Article 58 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that an enterprise shall reasonably determine the estimated net salvage value of fixed assets according to their nature and use.

1 1. Once the estimated net residual value of fixed assets is determined, it cannot be changed.