Depreciation life of hotel electronic equipment

The depreciation life of electronic equipment in hotels

According to Article 60 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China", the depreciation life of electronic equipment is 3 years. According to the tax law, it is not less than 3 years. It is recommended that depreciation be calculated according to the number of years stipulated in the tax law. It is good for the enterprise and reduces the accounting workload. At least there is no need to make tax adjustments.

Depreciation refers to the depreciation of fixed assets extracted according to the prescribed fixed asset depreciation rate within a certain period of time to make up for the loss of fixed assets. The loss of fixed assets includes both tangible losses and intangible losses. It reflects the transfer value of fixed assets in current production.

The role of depreciation: In order to ensure the normal progress of reproduction, the fixed capital value transferred to new products needs to be extracted and accumulated in a timely manner from the income from the sale of goods for future renewal and restoration. for capital purposes.

Depreciation accounting is a cost allocation process, the purpose of which is to amortize the cost of a fixed asset over its estimated effective use period in a reasonable and systematic manner. Different depreciation methods make the amortization amount of each period different, which affects the enterprise's taxable income and the enterprise's income tax burden.

How many years are hotel fixed assets generally depreciated?

1. Houses and buildings, 20 years;

2. Appliances, furniture, tables and chairs, etc., 5 years ;

3. Catering utensils are counted as low-yield products once;

4. Transportation tools are counted for 5 years;

5. Computer equipment is counted as 3 years.

The above-mentioned depreciation period can be implemented in accordance with the regulations of your group.

The depreciation life of the hotel’s electronic equipment is three years. Depreciation is a tax concept, which is valuable for how to deduct the cost of fixed assets from income tax. The loss of fixed assets caused by the use of fixed assets by enterprises in the production and operation process When the value decreases, only a certain residual value remains. The difference between the original value and the residual value is the depreciation of fixed assets amortized over its useful life.