How to solve the problem of inconsistent determination of depreciation period of fixed assets? Urgent! ! ! ! Ask the great god to answer, write in detail! Please elaborate on the chapters in the paper. Depreciation of fixed assets can be accrued separately, classified or averaged. If the depreciation period of fixed assets is not uniform, it can be calculated separately and then accumulated. If it is the same kind of assets, you can calculate the average life and calculate the depreciation amount according to the average life.

For example, there are 2 lathes with data, and the depreciation period refers to electronic products (3 years); 5 mechanical lathes. Depreciation life refers to machinery and other production equipment (10 year).

Average depreciation period =(2*3+5* 10)/(2+5)=8 years.

However, this method has a disadvantage, that is, if the subsequent maintenance and update expenses of the data lathe meet the capitalization conditions (extending the service life for more than 2 years or increasing the original value by more than 50%), it will be troublesome to re-verify the service life or recalculate the depreciation, and it is necessary to restore the net value of fixed assets calculated according to the average service life to the original value, and then recalculate the subsequent depreciation amount.

Therefore, if the depreciation period of fixed assets is not uniform, the best way is to make separate provision.