Office furnitureHow to calculate the depreciation period? According to the relevant standards of the state, the OfficefurnitureThe depreciation period is a certain provisions and requirements. The following is about the office furniture depreciation period of the specific operation method.

 

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1, the office of the legal provisions of the depreciation period

Sixtieth new enterprise income tax law in addition to the Department of finance, the State Council, the Ministry of TaxationdoorUnless otherwise specified, the minimum age for depreciation of fixed assets is as follows:
(a) of buildings and buildings for 20 years;
(two) aircraft, trains, ships, machinery, machinery and other production equipment for 10 years;
(three) related to the production and operation of equipment, tools, furniture, etc., for 5 years;
(four) transport vehicles, aircraft, trains and ships, for 4 years;
(five) electronic equipment for 3 years.

 

If the office furniture is up to standard in the use of fixed assets shall be included in the & ldquo; fixed assets & rdquo; residual rate shall be 5%, the depreciation period is the minimum 5 years, may be exceeded. Does not belong to the production and operation of major equipment items, the unit value of 2000 yuan or more, in addition to the use of more than 2 years of office furniture, should also be used as a fixed asset.

 

2, office furniture depreciation of the algorithm

(1) if the office furniture is not up to the standard of the use of fixed assets, included in the “ low value consumables ” subjects.
A, buy office furniture
Borrow: low value easy to consume goods: office furniture
Credit: bank deposits (or cash)
B, amortization, can use a method of amortization, 55 amortization method; called a amortization method is lending separation, respectively, were calculated, and the so-called fifth amortization method, the first according to the amortization of 50% of the value of office furniture, scrap then amortization of the remaining 50% of the value. If the execution is & ldquo; enterprise accounting system & rdquo; in accordance with the fair use fixed number of year, strict should find evaluators assessed, but enterprises are estimated according to their own experience.

 

(2) according to “ fixed assets obsolete coefficient ” to determine office furniture depreciation period, you can use (the new equipment is expected to use the fixed number of years) to determine the remaining life of depreciation. There must be sufficient evidence has been extracted the period of depreciation to according to fair use fixed number of year of depreciation, otherwise only according to the new equipment depreciation.

(3) according to the time of purchase to start accounting, 1-3 years or 3-5 years to assess the value of the final fixed assets of enterprises. Then according to the purchase of furniture at the time of a price and quality of a simple assessment, of course, there is a loss of office furniture and the degree of new and old to assess.

 

3, how to increase the depreciation of office furniture?

(1)Office desks and chairsThe depreciation period and office furniture is the same as the algorithm
(2) to be maintained at any timedeskchairTo increase the OfficeTables and chairsHedge.
(3) the purchase of office time to choose can have the collection value, such assolid wood,Rosewood, all right.Plate.
(4) in the daily work, should pay attention to the maintenance of office furniture, to avoid breaking the office furniture, for the broken furniture to be timely repair.

 

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