1. Fixed assets that continue to be used after full depreciation.

2. Land that is valued and recorded separately.

3. Fixed assets that are out of use during the renovation process.

4. Fixed assets that are scrapped in advance.

1. Unused and unused fixed assets are depreciated as usual.

2. Fixed assets that are out of service seasonally or for major repairs will continue to be depreciated.

If there is an increase in the current month, it will be accrued in the next month; if there is a decrease in the current month, it will be accrued in the current month.

Annual depreciation = (original price - estimated net residual value) ÷ estimated useful life Monthly depreciation rate = annual depreciation rate ÷12 Monthly depreciation amount = original price of fixed assets × monthly depreciation rate

Depreciation amount per unit workload = [Original price of fixed assets × (1-Estimated net residual value rate)] ÷ Estimated total workload The monthly depreciation amount of a certain fixed asset = the monthly workload of the fixed asset × the depreciation amount per unit workload

Annual depreciation rate = 2/estimated useful life × 100% Annual depreciation = net book value of fixed assets × annual depreciation rate [Tip: The last two years need to be changed to the average annual method]

Annual depreciation rate = remaining useful years/sum of expected useful life years Depreciation amount = (original value - estimated net residual value) × annual depreciation rate