specific methods for extracting depreciation of fixed assets used in canteens:

1. Fixed assets should be registered in fixed assets subsidiary ledger, and there are special columns on the account page for registering original value, accumulated depreciation, net value, residual value, annual depreciation rate, monthly depreciation rate, annual depreciation amount, monthly depreciation amount, accumulated depreciation and other related information.

2. Fixed assets added in the current month are not depreciated in the current month; Fixed assets reduced in the current month are still depreciated in the current month, and will stop from next month.

3. Fixed assets that have been fully depreciated and are still in use are not depreciated; The net loss of fixed assets scrapped in advance shall be counted as other expenses, and depreciation shall not be added.

4. The estimated service life, estimated net salvage value and depreciation method of the fixed assets that have been determined and submitted shall not be changed at will once determined. If it needs to be changed, it should be submitted to the relevant parties for the record after approval according to relevant procedures, and explained in the notes to the accounting statements.

5. The fixed assets of the canteen are newly purchased after the implementation of the canteen management opinions, and the fixed assets previously calculated by the purchaser in administrative accounting shall not be depreciated.