According to the confirmation principle of Accounting Standards for Enterprises No.4-Fixed Assets, if the canteen is not operated externally, it can be directly included in the subject of "management expenses-employee welfare expenses" instead of fixed assets. Foreign business should be treated as fixed assets and included in the subject of "fixed assets". Kitchen facilities in canteens are included in fixed assets, and depreciation is included in welfare expenses.

Specific methods of depreciation of fixed assets in canteen.

1 Fixed assets should be registered in the subsidiary ledger of fixed assets, and the account page has special columns to register 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 increased in the current month are not depreciated in the current month, while fixed assets decreased in the current month are still depreciated in the current month, and the depreciation will be stopped from next month.

3. Fixed assets that have been fully depreciated and are still in use are not depreciated, and the net loss of fixed assets scrapped in advance is included in other expenses, which cannot make up for depreciation.

4. The estimated service life, estimated net salvage value and depreciation method of fixed assets that have been determined and submitted shall not be changed at will. If changes are needed, they should be reported to the relevant parties for the record after being approved according to relevant procedures, and explained in the notes to the accounting statements.

The fixed assets of canteen are newly purchased after the implementation of canteen management opinions, and the fixed assets previously purchased in administrative accounting are not depreciated.