How to deduct the discount fee for Gree Air Conditioning 10 warranty?

Purchase price of air conditioner x service life y annual depreciation expense Z=X/Y monthly depreciation expense x/y/12.

1, purchase price of air conditioner x service life y annual depreciation expense Z=X/Y monthly depreciation expense =X/Y/ 12 2, depreciation expense, the accounting amount is usually calculated as a fixed percentage of the original cost of assets, and must be credited to the expense account or deducted from the total income regularly to make up for the depreciation of assets. 3 (depreciation) refers to the decline in the value of assets. Depreciation, whether in business accounting or national economic accounting, refers to the monetary estimation of the value of capital consumed during the investigation period. In the national income account, it is also called capital consumption subsidy. 4. Depreciation expense is the transfer value of fixed assets, which is regularly included in the cost. After the use of fixed assets, its value will gradually produce because of the wear and tear of fixed assets; However, it is stipulated by law that the product cost and expenses are entered in the form of money, which constitutes a part of the product cost and period expenses and is compensated from the realized income. In China, the depreciation period of machinery and equipment is generally ten years. The service life is ten years. If it is scrapped after ten years, it will be depreciated by 10% every year according to the most conservative depreciation method, so that the depreciation in ten years is completed. If the equipment can be used after that, it will be used for free. However, this depreciation method is conservative. In foreign countries, depreciation is generally completed in five years. In addition, there are different algorithms for calculating the annual depreciation rate. It is reasonable to depreciate by 30% in the first year, 20% in the second year, and then 10% every year, and the depreciation is completed in 7 years. In a word, the method of depreciation depends on your profitability. If the profitability is high, the depreciation should be fast; if the profitability is poor, the depreciation should be slow. If it is a non-profit unit or household central air conditioner, then depreciation can be calculated according to the method that the service life is ten years and it will be scrapped after ten years, and the annual use cost can be calculated.