Depreciation expense of fixed assets has a profound impact on enterprise cost and tax burden. Depreciation of fixed assets is the performance of its reduced use value, which belongs to normal cost. The depreciation expense included in the enterprise cost can reflect the service life and impairment of assets, and can also adjust the pre-tax profit of enterprises through appropriate depreciation policies to reduce the tax burden of enterprises.
The calculation method of depreciation expense of fixed assets also needs attention. Generally, there are calculation methods such as straight-line method, accelerated depreciation method and unit output method, and the specific calculation method and depreciation period need to be decided according to the specific situation of the enterprise. Depreciation expenses included in enterprise expenses will have an impact on enterprise pre-tax profits, and then adjust enterprise tax burden.
When calculating the depreciation expense of shareholders' assets, in order to determine the depreciation method and depreciation period, enterprises should fully consider the factors such as the value change of assets themselves and the reasons for depreciation, so as to get a reasonable and accurate depreciation value. For impairment and service life changes, enterprises can make timely adjustments and plans to ensure better economic benefits in long-term operation.
The influence of depreciation expense of fixed assets on financial statements;
Depreciation expense of fixed assets plays an important role in enterprise financial statements. Through the provision for impairment of fixed assets, enterprises can allocate the expenditure of purchasing fixed assets to multiple periods, reducing the tax burden and cost of the current period. At the same time, the calculation rules of depreciation expense of fixed assets have great influence on accounting treatment and tax planning of enterprises.
In financial statements, the depreciation expense of fixed assets has a great influence on net profit and profit distribution. The calculation method of depreciation expense is different from the application of accounting policy, which will lead to the instability of net profit, thus affecting the calculation results of financial indicators such as profit growth rate and profitability.
Depreciation expenses of fixed assets are included in the "management expenses" or "operating expenses" in the income statement, which is the fixed expenditure of an enterprise in its business activities. In the business decision-making and financial analysis of enterprises, we should fully consider the influence of depreciation of fixed assets and accounting treatment methods on financial statements in order to analyze the financial and operating conditions of enterprises more accurately.