-
Anonymous users2024-01-24Office furniture. depreciation.
Age limit. It is 5 years, residual value rate.
Generally at 5%. Then the depreciation accrued annually is equal to (in line with the fixed asset accounting.
Condition. The purchase price of office furniture - this price* Some furniture that is fragile and needs to be replaced frequently and has a relatively low value should not be included in the fixed assets, but can be included.
Office expenses. Disposable.
Included in profit or loss for the current period, or.
Low-value consumables.
One-time or instalment amortization.
There is no specific provision for the residual value, which can be 0 or 5% as usual. The depreciation period tax law stipulates 5 years, and accounting can also be 5 years.
The depreciation period of office furniture is generally 5 years. >>>More
Article 60 of the New Enterprise Income Tax Law, unless otherwise stipulated by the competent financial and taxation departments of the State Council, the minimum period for calculating depreciation of fixed assets is as follows: >>>More
From August 1, the residual value rate of fixed assets for domestic enterprises will be 5%, and that for foreign-funded enterprises will be 10%. >>>More
Any product will have a process of upgrading, and the same is true for office furniture. >>>More