From the beginning of the lease term, the company accrues depreciation on the right to use assets. Usufruct assets are usually depreciated in the month of the lease term. The amount of depreciation accrued shall be included in the cost of relevant assets or current profits and losses according to the use of the right to use assets.<br>When determining the depreciation method of the right to use assets, the company makes a decision according to the expected consumption mode of the economic benefits related to the right to use assets, and uses the straight-line method to calculate the depreciation of the right to use assets.<br>When determining the depreciation life of the right to use assets, the company follows the following principles: if it can be reasonably determined that the ownership of the leased assets can be obtained at the end of the lease term, the depreciation shall be accrued within the remaining service life of the leased assets; if it can not be reasonably determined that the ownership of the leased assets can be obtained at the end of the lease term, the depreciation shall be accrued within the shorter of the lease term and the remaining service life of the leased assets Old.<br>
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