How should hotel accountants accrue depreciation of fixed assets and consumables?

Like other enterprises, the depreciation of hotel's fixed assets can be accrued monthly by using the straight-line method and the double-balance method and included in the current cost.

Monthly depreciation amount of fixed assets = (original value of assets-estimated residual value)/service life/12

Among them: the estimated residual value is calculated at the residual value rate of 5% for most enterprises;

The Service Years Tax Law stipulates that:

Article 60 of the Enterprise Income Tax Law of People's Republic of China (PRC) * * * Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum period for calculating depreciation of fixed assets is as follows:

(a) houses and buildings, for 20 years;

(2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year;

(3) Appliances, tools and furniture. 5 years related to production and business activities;

(4) Four years for vehicles other than airplanes, trains and ships;

(five) electronic equipment, for 3 years.