A company purchased a fixed asset on June 1, 2009, with an original price of 5 million yuan, an estimated useful life of 10 years, and an estimated net residual value of 50,000 yuan. Provisions were made based on the sum-of-the-years' digits method

The depreciation rate in the first year (July 1, 2009 - June 30, 2010) = 10/55 = 18.18/100

Annual depreciation amount = (500- 5)*18.18/100=900,000 yuan

The depreciation rate in the second year (July 1, 2010 - June 30, 2011)=9/55=16.36/100

Annual depreciation amount=(500-5)*16.36/100=810,000 yuan

The depreciation rate in the third year (July 1, 2011-June 30, 2012)=8 /55=14.54/100

Annual depreciation amount=(500-5)*14.54/100=720,000 yuan

The fourth year (July 1, 2012-2013 June 30) depreciation rate = 7/55 = 12.73100

Annual depreciation amount = (500-5)*12.73/100=630,000 yuan

The fifth year (2013 The depreciation rate from July 1, 2014 to June 30, 2014=6/55=10.91/100

Annual depreciation amount=(500-5)*10.91/100=540,000 yuan

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The depreciation rate in the sixth year (July 1, 2014 - June 30, 2015)=5/55=9.09100

Annual depreciation amount=(500-5)*9.09 /100=450,000 yuan

The depreciation rate in the seventh year (July 1, 2015 - June 30, 2016)=4/55=7.27/100

year Depreciation amount=(500-5)*7.27/100=360,000 yuan

The depreciation rate in the eighth year (July 1, 2016-June 30, 2017)=3/55=5.45 /100

Annual depreciation amount=(500-5)*5.45/100=270,000 yuan

Ninth year (July 1, 2017 - June 30, 2018 ) depreciation rate=2/55=3.64100

Annual depreciation amount=(500-5)*3.64/100=180,000 yuan

The tenth year (July 1, 2018 The depreciation rate from June 30 to June 30, 2019=1/55=1.82/100

The annual depreciation amount=(500-50)*1.82/100=90,000 yuan

From the above accrued depreciation, the depreciation amount accrued from January to December 2010 is: (981)/2=855,000 yuan

Or: from January to June 2010 Amount of depreciation accrued: (500-5)*10/55 * 1/2= 450,000 yuan

Amount of depreciation accrued from July to December 2010: (500-5)*9 /55 * 1/2 = 405,000 yuan

The accrued depreciation amount from January to December 2010 is: 45+40.5=855,000 yuan