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Example: A port has a 10t door machine with an original value of 1.5 million yuan, an estimated residual value of 120,000 yuan, and a service life of 18 years. Table 3-7-4 compares two different depreciation methods to reflect the different conditions of port machinery equipment value transfer and currency turnover. In view of the above-mentioned shortcomings of straight-line depreciation, the port machinery and equipment with sufficient supply, frequent use and fast replacement can adopt the rapid depreciation method, and strive to make the value of the port machinery and equipment the best and the labor amount to be the most. Basically, the compensation is guaranteed to ensure the re-production of fixed assets of the enterprise. Taking the double-declining balance method and the straight-line depreciation method as an example, the advantages and significance of the rapid depreciation method for port machinery and equipment are expounded.
Example: A port has a 10t door machine with an original value of 1.5 million yuan, an estimated residual value of 120,000 yuan, and a service life of 18 years.
Table 3-7-4 compares two different depreciation methods to reflect the different conditions of port machinery equipment value transfer and currency turnover.
The use of the declining balance method to calculate the depreciation of port machinery and equipment has the following advantages:
(1) Reasonably reflect the transfer of fixed assets value, in line with the port's mechanical equipment use characteristics. The double-declining balance method always uses the net value of fixed assets as the basis for calculating the depreciation of loading and unloading, which correctly reflects the cost characteristics of the loss of value of port machinery and equipment under operating conditions. Under normal circumstances, the use of port machinery and equipment in the early stage is high, which creates great benefits for the enterprise. If the loss is large, it will be depreciated. When the port machinery and equipment are used in the later stage, the use of the station will be reduced. On the contrary, when the repair station is increased, it will be less. Depreciation. The utilization rate of Taiwan and the amount of depreciation accrued complement each other, so that the value transfer of fixed assets is faithfully reflected. In Table 3-7-4, over half of the time, the double-declining balance method can recover more than 2/3 of its own value, which truly reflects the technical status and loss of port machinery and equipment during the whole period of use.
(2) The temporary “precipitation†of the depreciation of the mechanical equipment of the port has been used quickly, which is used for the connotation of the enterprise to expand and reproduce, and to ensure the continuity of the port machinery equipment in time and space. After the port machinery and equipment of the port enterprises speed up the depreciation in the early stage, when the company needs to add port machinery and equipment in the near future, it is not necessary to borrow other funds or bank loans from the enterprise, and this part of idle funds can be realized. Starting from the example of Table 3-7-4, a port purchased 10 sets of 10 tons of door machines at the end of the year, each worth 1.5 million yuan, with a residual value of 120,000 yuan. The price of similar machinery purchased in the following year increased by 10%, combined with Table 3. -7-4 calculation, in the case of double-declining balance method, the next year, using 10 sets of idle funds for the door machine can purchase 1.07 sets of 10 tons of door machine [(1.66 million yuan × 10 units - 1.5 million yuan / Taiwan × 10%) / 1.5 million 936 http://news.chinawj.com.cn
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