However, if the load degree of each cycle of fixed assets is different, the depreciation calculated by the life average method cannot reflect the actual use of fixed assets, and the calculated depreciation is inconsistent with the loss degree of fixed assets.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.