Depreciation methods of fixed assets: average method, workload method, double declining balance method and sum of years method. An enterprise shall reasonably choose the corresponding depreciation method of fixed assets within the above range according to the expected realization mode of economic benefits related to fixed assets.

Legal objectivity:

Article 32 of the Enterprise Income Tax Law stipulates that if the fixed assets of an enterprise really need accelerated depreciation due to technological progress and other reasons, the depreciation period can be shortened or accelerated depreciation can be adopted.