depreciation of environmental protection equipment is included in the manufacturing expense account if it is used in connection with the production of products; Included in the manufacturing expense account, if used in the management department, included in the management expense account.

whether the depreciation of environmental protection equipment is included in the manufacturing expense account or the management expense account depends on the specific situation. Generally speaking, if environmental protection equipment is directly related to the production of products, its depreciation expense should be included in the manufacturing expense account. This is because environmental protection equipment plays a role in protecting the environment and reducing pollution in the production process, which belongs to the link of directly participating in product production.

overhead items include direct materials, direct labor and overhead. As a part of the fixed manufacturing cost, the depreciation of environmental protection equipment reflects the consumption of the use value of the equipment in the production process. Counting the depreciation of environmental protection equipment into the manufacturing expense account can reflect the production cost more accurately and ensure the correct calculation of product cost.

however, if environmental protection equipment is mainly used in management departments or offices and other departments unrelated to production, its depreciation expense should be included in the management expense account. This is because these environmental protection devices are mainly to improve management efficiency and office environment, and do not directly participate in the product production process.

in practice, enterprises can determine the depreciation account of environmental protection equipment according to accounting policies to meet the requirements of relevant financial reporting standards. It is important to ensure the compliance and accuracy of accounting treatment and ensure that the depreciation expenses of environmental protection equipment can be correctly reflected in the financial statements.

Matters needing attention in determining environmental protection equipment

1. Quality and performance: Choose environmental protection equipment with reliable quality and good performance. Ensure that the equipment meets the relevant national and industry standards and has the function of adapting to the actual needs of enterprises.

2. Applicability: According to the actual situation and environmental protection needs of the enterprise, choose the applicable environmental protection equipment. Consider the processing capacity, scope of application and whether it meets the regulatory requirements of the industry.

3. economy: comprehensively consider the price, operating cost and service life of the equipment to evaluate the economy of the equipment. Ensure that the purchased environmental protection equipment can realize the return on investment and save costs in the long-term use.