How to calculate the depreciation of photographic equipment? How to incorporate company costs?

Borrow fixed assets? 780,000 yuan, loan bank deposit (cash, accounts payable) 780,000 yuan.

Depreciation is calculated by the average life method, and the annual depreciation amount is 78,000 yuan.

Depreciation is 6500 yuan per month.

When depreciation is accrued, it is included in the company's operating costs by borrowing operating expenses and lending accumulated depreciation.

The daily rent is 3500 yuan/seat, 780,000 yuan/3500 yuan = 223 days (about 230 days, rent a seat and pay it back in 230 days).

Rent for 30 days a year, 30 days ×8 seats ×3500=840000 yuan, and pay it once a year.

For reference. . Attached is the depreciation calculation table. .