there are no special requirements, please refer to the depreciation period of fixed assets of general enterprises, and how to amortize tools and supplies can be done according to the requirements of the company. Supplementary answer:

No, the depreciation period of fixed assets should be determined by different types, and the residual jobs should be determined by 5% or 11%. Low-value consumables can be amortized by 51-51 amortization method, or by one-time amortization method, or at the time of loss reporting.