There are four depreciation methods: average life method, workload method, double declining balance method and sum of years method.

Public infrastructure is generally depreciated by the average life method, and the depreciation life is divided into the following situations:

1. The minimum depreciation period of a building is more than 20 years (inclusive).

2. Special equipment, vehicles and exhibits shall be at least 10 years (including 10 years).

3, general equipment, books and other minimum preservation for more than 5 years.