Current year depreciation rate = sum of acceptable service life/estimated service life.
Depreciation amount this year = (original value of fixed assets-estimated net salvage value) * annual depreciation rate
First year? Second, third, fourth and fifth years
Fair service life 5? 43? 2 1
The accrued depreciation amount is 1999 200 199200? 1999200 1999200? 1999200
Annual depreciation rate? 5/ 154/ 153/ 152/ 15 1/ 15
Annual depreciation? 666400.00? 533 120.00399840.00266560.00 133280.00?
Accumulated depreciation? 666400 1 199520 1599360 1865920 1999200
Year-end book
The depreciated value is 1333600800480? 400640? 134080? Eight hundred
Extended data:
The numerator with decreasing score year by year represents the service life of fixed assets; The denominator represents the sum of years of service. Assuming the service life is n years, the denominator is1+2+3+...+n = n (n+1) ÷ 2, and the relevant calculation formula is as follows:
Annual depreciation rate = useful life/sum of years × 100%
Annual depreciation amount = (original value of fixed assets-estimated residual value) × annual depreciation rate
Monthly depreciation rate = annual depreciation rate/12
Monthly depreciation amount = (original value of fixed assets-estimated net salvage value) × monthly depreciation rate
The depreciation of fixed assets is accrued by the sum of years method, which embodies the principle of prudence in accounting.
According to the depreciation principle of fixed assets, at the end of the service life of fixed assets, the value of fixed assets is all transferred to the product cost. Then the transferred value should be 100%, which is simplified to 1. Simply put, when the value of fixed assets is fully depreciated, the total depreciation rate should be 1, which is expressed by the mathematical formula: total depreciation rate = 1.
Now let's expand this formula as follows:
Total depreciation rate = 1
=( 1+2+3+……+ 10)÷( 1+2+3+……+ 10)
=( 1+2+3+……+ 10)÷55
= 1÷55+2÷55+3÷55+……+ 10÷55
If the service life of fixed assets with accelerated depreciation is 10 year, then the depreciation rate can be set as 10÷55 in the first year, 9÷55 in the second year, ... and 10 year in the third year.
The above is the origin process of the depreciation rate formula of the total depreciation method of fixed assets with the service life of 10 years. If it is 20 years, we only need to use the formula:
Total depreciation rate = 1
=( 1+2+3+……+20)÷( 1+2+3+……+20)
=( 1+2+3+……+20)÷2 10
= 1÷2 10+2÷2 10+3÷2 10+……+20÷2 10
You can also get the depreciation rate of each year within 20 years.
Sum of years (digit method): refers to the loss value of fixed assets, based on the net value of the original value of fixed assets MINUS the estimated residual value, and calculated and extracted with the decreasing fraction as the depreciation rate. ?
The depreciation base of this method is fixed, and the depreciation rate is determined according to the service life, and the depreciation amount decreases every year.
"Part number" and "total number" are concepts used to analyze the quantitative relationship between addition and subtraction application problems.
For example, Xiaohua has 20 extracurricular books and lent 5 to his classmates. How many books are left? In this question, "20 books" is the total, the five books lent are partial, the rest are another part, and the lent and the rest are partial numbers.
The quantity relationship is: number of parts+number of other parts = total number.
Total Parts = Other Parts
To find "how many copies are left" is to find the number of the other part, 20-5= 15, and there are 15 copies left.
Fixed assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or management, which have been used for more than 12 months and have reached a certain standard, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities.
Fixed assets are the labor means of enterprises and the main assets that enterprises rely on for their production and operation. From the perspective of accounting, fixed assets are generally divided into productive fixed assets, unproductive fixed assets, leased fixed assets, unused fixed assets, unnecessary fixed assets, financing leased fixed assets and donated fixed assets.