From the accounting point of view,

From the accounting point of view, choose the method of computing depreciation is mainly in order to correctly measure earnings, selection criteria shall be in accordance with the principle of enterprise accounting revenues and expenses in the reciprocal matching principle, when the equipment often use normally, the straight-line method to provide equal depreciation every year, so, in this case, should choose the straight-line method depreciation, sometimes companies often some kind of special equipment is not normal use, and are associated with the production work, so it's appropriate to choose unit-of-production method depreciation, some assets operating income gained by the production capacity in the early days more, according to the matching principle, to achieve revenue and cost Matching corresponding requirements in the early days of these assets have larger production capacity or profitability provision more depreciation, and in the later production capacity decreases, make less, at this time choose to accelerate analysis method is more suitable for old and as a result, from the perspective of financial accounting, the old methods in their respective applicable premise is appropriate, appropriate.