1. Fixed assets leased from operation are not depreciated. The excess depreciation in September-65438+February 10000 yuan should be reversed according to the original depreciation.

2. The change of depreciation method is the change of accounting estimate, and the future applicable method is adopted. Company A changes the fixed number of years method to double declining balance method to accrue depreciation, if it is really due to significant changes in the expected realization mode of economic benefits related to fixed assets. It is considered that the treatment is correct, otherwise it is regarded as abuse of accounting estimation and should be adjusted.