The minimum depreciation period of fixed assets of houses and buildings is 20 years; Aircraft, trains, ships, machines, machinery and other production equipment, 10 year; Appliances, tools and furniture related to production and business activities are 5 years; Four years for vehicles other than airplanes, trains and ships; Electronic equipment, 3 years.

Depreciation life refers to the time when assets gradually lose value due to use and aging. In accounting, the depreciation period refers to the period during which an enterprise calculates the depreciation of assets according to certain methods and standards during the accounting period.

The calculation method of depreciation period is that enterprises can calculate depreciation period according to different depreciation methods and standards. Commonly used depreciation methods include straight-line method, double declining balance method and sum of years method. When calculating the depreciation period, we usually need to consider the expected service life of assets, residual value, economic environment and other factors.

Introduction to depreciation:

1, the role of depreciation period.

Depreciation life is an important basis for enterprises to calculate asset depreciation. By calculating the depreciation period, enterprises can share the cost of assets reasonably, reflect the use value and economic benefits of assets, and provide important reference for financial decision-making of enterprises. It plays an important role in reflecting the cost distribution, use value and economic benefits of assets.

2. Adjustment of depreciation period.

Depreciation life is usually determined according to the service life of assets, expected residual value, economic environment and other factors. If these factors change, the enterprise can adjust the depreciation period according to the actual situation. The adjustment of depreciation period needs to follow accounting standards and relevant laws and regulations, and be handled reasonably and transparently.

3. Influencing factors of depreciation period.

The determination of depreciation period is influenced by many factors, including the service life of assets, residual value, economic environment and technological changes. The change of these factors will have an impact on the depreciation period, so enterprises need to make timely adjustments according to the actual situation.