What Affect Depreciation Of Fixed Assets?

Life expectancy and estimated net salvage value of fixed assets must not be changed arbitrarily once they are determined.

The main factors that affect depreciation of fixed assets are as follows:

1. the original price of fixed assets refers to the cost of fixed assets.

2. the estimated net salvage value refers to the sum of the estimated life expectancy of a fixed asset after deducting the estimated disposal cost from the disposal of the fixed assets.

3. the life of fixed assets refers to the estimated period of use of fixed assets by small businesses, or the quantity of products or services provided by the fixed assets. Small business determination fixed assets The following factors should be considered in the service life:

(1) the estimated production capacity or physical output of the asset;

(2) the asset is expected to suffer tangible losses, such as wear and tear in equipment and natural erosion of buildings and buildings.

(3) the estimated intangible loss of the asset, such as the presence of new technology. Asset Technology The level is relatively old, the market demand change makes the product obsolete.

(4) the use of such assets by laws or similar provisions. limit 。

In short, small businesses should rationally determine the service life and estimated net salvage value of fixed assets according to the nature and usage of fixed assets.

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The cost of English training can be deducted from employees' education expenses as a result of their business needs. If the boss is also a member of the company, the training expenses can also be included in the staff education funds.

A company is a garment manufacturing enterprise. Its products are exported through foreign trade companies. In order to get in touch with foreign customers conveniently, the boss and proprietor receive English training outside, can the training expenses be regarded as an educational fund at the forefront of Taxation?

Answer: the Ministry of finance, the National Federation of trade unions, the development and Reform Commission, the Ministry of education, the Ministry of science and technology, the national defense science and Technology Commission, the Ministry of personnel, the Ministry of labor and social security, the State Administration of Taxation, the State Administration of Taxation and the National Federation of industry and Commerce on Issuing the notice on the management of the extraction and use of educational funds for enterprise employees (third [five] of financial construction [2006] 317) stipulates that the range of education and training funds for enterprise employees includes:

1. Job placement and job transfer training.

2, all kinds of job adaptability training;

3, post training, vocational and technical training, and highly skilled personnel training.

4, professional and technical personnel continuing education;

5. Training special operators.

6, the expenditure of training for employees sent by enterprises.

7. Expenditure on vocational skills appraisal and qualification certification for employees.

8. Purchase teaching equipment and facilities;

9, the reward for self employment of employees;

10, staff education and training management costs;

11. Other expenses related to staff education.