Belong to capital spending decisions of investment in fixed assets, and in the decision making is an important consideration in capital spending time factors, namely, the time value of money is to make money can recovery as soon as possible, to put in, push capital virtuous wrong ring, so as to promote the healthy and stable economic development, corresponding to the correct reference for the investment in fixed assets, gold flow of cash inflows in addition to the fixed asset and put into production after a year of net income, also includes the asset investment back, namely depreciation of fixed assets, to show that fixed assets depreciation after completed and put into operation, through the annual depreciation into cash inflows, the investment recovery, After adopting accelerated depreciation method, it will bear more depreciation expense in the early period of asset use, thus accelerating the recovery of investment, thus stimulating the investment decision of enterprises and striving to develop production