You can directly make one-time supplementary provisions. (The accrual period is 5 years, generally straight-line depreciation)

Note: It is recommended to keep the residual value of 5%, otherwise the annual income tax return adjustment will be required. (Of course, it depends on whether your regulations leave residual value or how much. 5% is just for convenience. )

15 year depreciation: [21000× (1-5%)/5 ]× depreciation month/12.

16 year depreciation: 2 1000×( 1-5%)/5.

17 year depreciation: 2 1000×( 1-5%)/5.

18 year depreciation: 2 1000×( 1-5%)/5.

19 year depreciation: 2 1000×( 1-5%)/5.

If depreciation is mentioned before 15, please add the depreciation of 16~ 19 (× depreciation month/12) as appropriate.

Entry:

1, covering accumulated depreciation

Debit: the total amount calculated by profit and loss adjustment in previous years-15 to 19 for additional depreciation.

Loan: accumulated depreciation-fixed assets-desks-the total amount is calculated from 15 to 19.

2. Carry forward the profit distribution of previous years.

Debit: total undistributed profit calculated from profit distribution-15 to 19.

Credit: the total amount calculated by profit and loss adjustment-supplementary depreciation 15~ 19 in previous years.

3. If income tax changes are involved, adjust the income tax payable.

①

Borrow: taxes payable-income tax payable

Credit: adjustment of profit and loss in previous years-final settlement of income tax

②

Debit: previous year's profit and loss adjustment-income tax settlement

Credit: profit distribution-undistributed profit

If you use the accounting standards for small businesses, it should be. In the past, the annual profit and loss adjustment account could not be set, saving two intermediate links and changing an entry. Of course, you have no problem using it, as long as you have this subject in your accounting system.