2016年USCPA備考，熟悉知識(shí)點(diǎn)是首要。今天高頓網(wǎng)校小編就來(lái)為大家介紹固定資產(chǎn)折舊（Depreciable Assets and Depreciation）。
　　固定資產(chǎn)折舊是指在固定資產(chǎn)使用壽命內(nèi)，按照確定的方法對(duì)應(yīng)計(jì)折舊額進(jìn)行系統(tǒng)分?jǐn)偂Ｊ褂脡勖侵腹潭ㄙY產(chǎn)的預(yù)計(jì)壽命，或者該固定資產(chǎn)所能生產(chǎn)產(chǎn)品或提供勞務(wù)的數(shù)量。應(yīng)計(jì)折舊額是指應(yīng)計(jì)提折舊的固定資產(chǎn)的原價(jià)扣除其預(yù)計(jì)凈殘值后的金額。已計(jì)提減值準(zhǔn)備的固定資產(chǎn)，還應(yīng)扣除已計(jì)提的固定資產(chǎn)減值準(zhǔn)備累計(jì)金額。
　　Depreciation overview
　　計(jì)算折舊時(shí)，使用X N/12，以防錯(cuò)誤。
　　Component depreciation 固定資產(chǎn)的各主要組成部分，分別計(jì)提折舊。IFRS要求。
　　Composite/Group depreciation–Averaging the economic lives of a number of property units and depreciating the entire class of assets over a single life.
　　Composite/Group depreciation
　　Averaging the economic lives of a number of property units and depreciating the entire class of assets over a single life.
　　No gain or loss is recognized when one asset in the group is retired
　　Average composite life=Total Depreciable Cost/Biggest Annual Depreciation
　　Average composite rate=1/Average composite life
　　When retired，squeeze “Accu.Depre” instead of G/L
　　Basic Depreciation Methods
　　Straight-line直線法
　　Sum-of-the-Year's-Digits年限總和法
　　Declining Balance余額遞減法
　　計(jì)算中不使用殘值
　　用期初的凈值按直線法計(jì)算折舊后，乘2或1.5
　　Unit-of-Production工作量法
　　Depletion
　　Allocation of the cost of wasting natural resources.
　　Cost of depletion=“REAL”=-Residual Value + Extraction/Development cost+Anticipated restoration cost+Land purchase price
　　Unit depletion=Cost/Estimated recoverable unites
　　Period Depletion=Units X Unit depletion
　　Cost Depletion（GAAP）Vs. % Depletion（F4-52）