Depreciation of fixed assets has nothing to do with income. Depreciation is required as long as it meets the depreciation provisions. The depreciation entries are:

Debit: manufacturing expenses

management expenses

sales expenses

loan: accumulated depreciation

1. Depreciation of fixed assets

(1) buildings;

(2) machinery and equipment in use, food instruments, transport vehicles, tools and appliances;

(3) stop using the equipment seasonally and repair the stopped equipment;

(4) Fixed assets leased by operating lease and fixed assets leased by financing lease.

2. Fixed assets without depreciation

(1) Fixed assets that have been fully depreciated and continue to be used;

(2) the land that has been appraised and recorded separately in the previous year;

(3) Fixed assets scrapped in advance;

(4) Fixed assets leased by operating lease and fixed assets leased by financing lease.