Unused fixed assets still need to be depreciated in accounting treatment, and the depreciation amount is included in "management expenses"; In terms of enterprise income tax, depreciation deduction shall not be calculated. Pre-tax deduction of enterprise income tax pays attention to the fact that costs and expenses are related to income and business activities, and depreciation of fixed assets unrelated to business activities cannot be deducted before tax.
How to calculate the depreciation of fixed assets
Depreciation of fixed assets is calculated as follows:
1. Enterprises generally use the life average method to accrue depreciation, that is, the balance after deducting the residual value from the original value of fixed assets;
2. Annual depreciation of fixed assets = original value of fixed assets-net salvage value/expected service life of fixed assets;
3. Annual depreciation divided by 12= monthly depreciation;
4. Bad debt provision accrued in this period = the amount of bad debt provision accrued in this period according to accounts receivable minus (or plus) the credit balance (or debit balance) of undergraduate course.
5. The amount of bad debt reserve accrued according to accounts receivable in the current period is greater than the credit balance of this account, and the amount of bad debt reserve accrued according to its difference is less than the credit balance of this account, so the accrued bad debt reserve should be offset according to its difference. If the amount of bad debt provision accrued according to accounts receivable in this period is 0, the balance of undergraduate purpose should be fully reversed.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Accounting Law of People's Republic of China (PRC).
Article 2 State organs, social organizations, companies, enterprises, institutions and other organizations (hereinafter referred to as units) must handle accounting affairs in accordance with this Law.
Article 3 All units must set up accounting books according to law and ensure the truthfulness and completeness of accounting books.
Article 4 The person in charge of a unit shall be responsible for the accounting work of the unit and the authenticity and completeness of the accounting data.
Article 5 Accounting institutions and accountants shall conduct accounting in accordance with the provisions of this Law and exercise accounting supervision.
No unit or individual may in any way incite, instigate or force accounting institutions or accountants to forge or alter accounting vouchers, accounting books and other accounting materials and provide false financial and accounting reports.
No unit or individual may retaliate against accounting personnel who perform their duties according to law and resist acts that violate the provisions of this Law.