Method 1:

Annual depreciation rate =( 1- estimated net salvage value rate) ÷ estimated service life,

Monthly depreciation rate = annual depreciation rate12,

Monthly depreciation amount = original value of fixed assets × monthly depreciation rate,

Method 2:

Annual depreciation amount = (original value of fixed assets-estimated net salvage value)/estimated service life = original value of fixed assets ×( 1- estimated net salvage value rate)/estimated service life,

Monthly depreciation amount = annual depreciation amount/12,

Depreciation of fixed assets refers to the systematic distribution of depreciation amount according to certain methods within the service life of fixed assets. Accrued depreciation refers to the amount after deducting the estimated net salvage value from the original price of fixed assets that should be depreciated. For fixed assets for which impairment provision has been made, the accumulated amount of impairment provision for fixed assets shall also be deducted.