The depreciation rate calculated ab

The depreciation rate calculated above is calculated separately according to a single fixed asset, which is called individual depreciation rate. In addition, there are classified depreciation rate and comprehensive depreciation rate. Classified depreciation rate is the ratio of classified depreciation of fixed assets to the original value of fixed assets. This method first classifies the fixed assets with similar properties, structures and service life, then calculates the average depreciation rate according to the classification, and then calculates the depreciation of the fixed assets according to the depreciation rate. If you divide buildings into one category, machines and equipment are divided into different categories, and so on. The advantage of using classified depreciation rate is that the calculation is simple, but not as accurate as the depreciation rate alone. The comprehensive depreciation rate refers to the depreciation of all fixed assets and the ratio of the original value of all fixed assets compared with the previous two depreciation rates.