What Is Depreciation Recapture?

Depreciation expenses refer to the original value of the fixed assets of an enterprise, excluding fixed assets without depreciation, and calculating the depreciation expenses drawn in accordance with the prescribed residual value rate and depreciation method. Depreciation of fixed assets shall be accrued on a monthly basis starting from the month following the month in which the fixed assets are used; cease to be accrued from the month following the month of decommissioning on the use of fixed assets that are discontinued. ^[1]

[zhé jiù fèi]

Depreciation refers to a decline in the value of an asset. Whether in corporate accounting or in

The determination and collection of depreciation expenses is one of the conditions for accurate calculation of product costs. To do this job, in addition to choosing the appropriate depreciation method, you must do the following:

1. Correctly determine the scope and value of accrued depreciation fixed assets

From the scope of accrual, fixed assets in use by enterprises include fixed assets for business use and non-operational use

Because depreciation expense accounts for a small proportion of product cost, it is generally regarded as

When buying fixed assets:

Depreciation

Borrow: fixed assets

Loan: bank deposit

Depreciation begins the following month:

Mind depreciation

That year, my elder brother just laid off and rented a cottage at a crossroad in the county to sell some tobacco and alcoholic food.

One evening, a man walked to the brother's hut. The man put down the heavy woven bag in his hand, took out the money from his pocket, and bought a pack of cigarettes. The man took out a cigarette and shivered with his brother. From the conversation, the elder brother learned that the man had just returned from working outside the city. The man said that his home was still more than 20 miles from the county seat, and he hesitated to ask if he could borrow a bicycle from his brother. At this moment, the night came, Brother looked at the strange migrant worker in front of him, and finally pushed out his bicycle that rang everywhere except the bell.

The man took the bike very gratefully, and said that he would return it tomorrow morning at the latest. (Perhaps because of the rush, the man hurried away without leaving his name and address.)

In the evening, when Dasao knew that his brother had lent his bike to a stranger, he said that his brother was an elm hoe. This time he must have been deceived. Don't believe it.

The next morning, Brother waited anxiously in front of the hut. Time passed minute by minute without the figure of the man. Auntie kept sneering and sarcasm on the side, elder brother changed from silence to irritability, and from irritability to anger. At 12 noon, the man still didn't come.

About half an hour later, the man suddenly appeared in front of his brother on a bicycle. The man wiped the sweat on his face and said, "I'm sorry, I'm sorry, it's late." The older brother was pleasantly surprised, but then a anger rose from the bottom of his heart, and he said sharply, "You only know that I'm sorry! You Delayed my major event. "The man stood awkwardly, helpless. Suddenly, the elder brother said, "So, I can't lend you the bicycle in vain. You have to pay for it. It's the depreciation fee for bicycles."

Brother is very proud of this move, he knows that this will definitely win his wife's praise. Sure enough, a smile appeared on the face of the aunt. The man was obviously disturbed by the sudden change. He stunned and said, "Yes ... how much do you say ..." Brother said: "You get 20 dollars." The man did not speak, from his pocket He took out two ten-yuan notes and handed them to his brother. Before leaving, he said, "Thank you, I'm gone." After that, the man merged into the crowd without looking back.

Seeing that the man had gone far, the elder brother turned and handed the 20 yuan to his aunt. The elder brother was about to push the bicycle into the house, and suddenly he caught it! Because he saw a brand new car bell, and he made a crisp sound with a flick of his hand. Take a closer look. It's not just the bells that are changing, but also two brand new pedals, a chain that has just been oiled, and a new roof tile wiped.

The elder brother suddenly understood! He snatched the 20 yuan in his hands and hurried to the street. But the figure of that man was nowhere to be found.

Now, elder brother has started a business by himself, and life is booming. Brother told me many times that the 20 yuan was the depreciation of his life.