The depreciation period of asphalt spreader is usually between 8 and 15 years. The specific depreciation period depends on the use, maintenance and estimated remaining service life of the vehicle.
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If the vehicle is used frequently and maintained improperly, the depreciation period may be shortened; conversely, if it is properly maintained and used less frequently, the depreciation period may be extended.
Specific provisions of depreciation period
According to Article 60 of the Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China, the depreciation period of transportation vehicles generally ranges from 4 to 10 years. For special equipment such as asphalt spreaders, the depreciation period is usually set at around 8 years to ensure that the company amortizes the cost of fixed assets within a reasonable period. In addition, some local governments or industry standards may be adjusted according to actual conditions, and companies need to pay close attention to relevant policy trends.
Factors affecting depreciation period
Usage: The frequency and intensity of vehicle use directly affect its depreciation rate. Frequently used vehicles depreciate faster, and vice versa.
Maintenance status: Good maintenance can extend the service life of the vehicle, thereby extending the depreciation period; conversely, improper maintenance will accelerate vehicle aging and shorten the depreciation period.
Expected remaining service life: The depreciation period is estimated based on the estimated remaining service life of the vehicle, which requires consideration of factors such as the vehicle's manufacturing quality, technical content, and maintenance costs. Choice of depreciation method When determining the depreciation period of an asphalt spreader, the company also needs to consider which depreciation method to use.
Common depreciation methods include the straight-line method, accelerated depreciation method, and workload method. The straight-line method is the most commonly used method and is suitable for equipment with a stable frequency of use and a clear service life; the workload method calculates depreciation costs based on the actual use of the equipment (such as mileage or operating time), which can better reflect the actual loss of the equipment.