For a long time, the research on th

For a long time, the research on the calculation method of depreciation of fixed assets is very popular. It is difficult to judge the value transfer of fixed assets correctly when determining the depreciation amount of fixed assets, so it is impossible to exclude certain subjective inference elements. The value of fixed assets is calculated in the form of depreciation and cost, from product sales revenue to the realization of value compensation for each period. The choice of depreciation method is related to the size of the enterprise's net profit, affects the operating performance of managers, and affects all kinds of rewards and rewards based on net profit. It is extremely important to carefully choose the method of depreciation suitable for our company. In this paper, through the theoretical basis, advantages and disadvantages of the method of depreciation of fixed assets and the comparative analysis of the method of depreciation of fixed assets, this paper expounds the factors to be considered in the method of depreciation of fixed assets.