1. If fixed assets that do not need to be installed are purchased, depreciation will be accrued from the month after the fixed assets are recorded.

2, the purchase of fixed assets need to be installed, from the installation and put into use next month to extract depreciation.

The new standard stipulates that the depreciation of fixed assets shall be accrued in the next month when they reach the scheduled usable state. If it has reached the scheduled usable state but has not yet completed the final accounts, the cost shall be determined according to the estimated value and depreciation shall be accrued. After the final accounts are completed, the accrued depreciation amount is adjusted according to the actual cost.

After the fixed assets are fully depreciated, whether they can continue to be used or not, they are no longer depreciated; Fixed assets scrapped in advance are no longer depreciated.

Matters needing attention in depreciation of fixed assets in extended data

1. Pay attention to the scope of depreciation. According to the current accounting standards for business enterprises, enterprises should accrue depreciation for all fixed assets except the following circumstances:

A. Fixed assets that have been fully depreciated and continue to be used;

B. Land that is separately priced as fixed assets according to regulations;

C. Fixed assets under renovation.

2. Unused machinery and equipment, instruments and meters, means of transport, tools and appliances, and seasonal shutdown should also be depreciated.

3. Pay attention to the provision of fixed assets, that is to say, consider the provision of fixed assets impairment.

4. Pay attention to the determination of annual depreciation amount during depreciation period.

Baidu Encyclopedia-Depreciation of Fixed Assets