First of all, the filing cabinet as a whole is included in the fixed assets, and then depreciation is accrued according to the same number of years and residual value rate.

Second, it is included in the amortization of low-value consumables. You can choose one-time amortization or fifty-five amortization. Most enterprises I have seen choose 50-50 amortization.

Third, if it is directly included in the current expenses, it is actually the same as one-time amortization, but if your expenses are really too small, you'd better do fixed assets or 50-50 amortization.

Is that clear?