As can be seen from table 6-4, under the workload method, the amount of depreciation in each period varies with the amount of workload in each period, so the loss degree of fixed assets has a certain relationship with the amount of depreciation. Under normal circumstances, when material wear has a major impact on the service life of fixed assets (that is, the wear of fixed assets depends on the workload rather than the service life, such as machinery, transportation equipment, etc.), the workload method is more appropriate.