Fixed assets while in use process a

Fixed assets while in use process always maintain its original physical form remains the same, but because of the existence of the tangible and intangible loss, its use value or service potential with time and speed gradually decline, accordingly, its value has also been gradually reduced, with the constant use of fixed assets and the passage of time and gradually weakened until eventually die, therefore, the comparison and selection of fixed assets depreciation method is an indispensable work. So enterprises in the fixed assets to bring certain economic benefits at the same time, for the pros and cons of each depreciation method, and the comparison of various methods suitable for the enterprise fixed assets depreciation method choice, based on the fixed assets depreciation method as the research object, this paper discusses the fixed assets depreciation method choice need to consider the factors, through the comparative analysis of several kinds of depreciation of fixed assets method different depreciation methods of theoretical basis, advantages and disadvantages as well as the applicable objects, the right choice for the enterprise provides the reference basis of depreciation of fixed assets.