The fixed assets put into use the following month to start depreciation; according to the provisions of the expected residual value can not be less than 5%, furniture and appliances depreciable life can not be less than 5 years. Monthly depreciation = (original value - estimated salvage value) / depreciable life / 12 months = (2130 - 2130 x 5%) / 5/12 = $ 33.73