There is no difference with ordinary enterprises:

Article 61 Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum period for calculating depreciation of fixed assets is as follows:

(1) 21 years for houses and buildings;

(2) aircraft, trains, ships, machinery, machinery and other production equipment, 11 years;

(3) five years for utensils, tools and furniture related to production and business activities;

(4) 4 years for means of transport other than airplanes, trains and ships;

(5) three years for electronic equipment.

accrual:

debit: main business costs (management expenses, sales expenses)

credit: accumulated depreciation.