Self-help vending machine depreciation period how to calculate

Today have customer asked the author, the vending machine depreciation period how to calculate, this is made of the vending machine every customer will face this problem, many clients are doing doing because of personal reasons, suddenly turned, as the province will transfer or sell, so how to calculate depreciation. Here can under reference: according to the state administration of taxation on several enterprise income tax tax items of notice of cohesion ( Guoshuihan [ 2009] No. 98) Regulation: 'before the implementation of the new tax law has been put into use equipment assets, enterprise has the expected net salvage value stipulated in the tax law and plan carry depreciation, does not make adjustments. Since the implementation of the new tax law for such assets continue to use the equipment, be able to determine its residual value, and it has the balance of depreciation, depreciation period as stipulated in the new tax law after deducting have depreciation of the fixed number of year remaining fixed number of year, according to the regulations of the new tax law depreciation method to calculate depreciation. After the new tax law implementation, original equipment asset depreciation of the fixed number of year is not contrary to the principle of the new tax law, also can continue to perform. 'the price of second-hand vending machine is generally new vending machine price 40% 75%. So we in the choice of second-hand vending machine business, how to choose the vending machine? First of all, we need to know the vending machine of machine production date ( If the vending machine for more than five years, determined to give up) , mainly considering the aging of the vending machine and update maintenance problems. Second, we need to focus on the vending machine manufacturer, what can we learn from the vendor's production scale and survival period and product technology level. Of course, we also need to understand its open a core part of brand product quality problems, so reduce the risk of second-hand equipment maintenance and ease of use. Also depends on the vending machine use is what goods. If is the aisle of the spiral spring, in a decade or so is no problem, design is usually the life of a decade. If is accumulation of s-shaped aisle, 10 - can be used 20 years or more, this kind of special vending machine structure, less moving parts, which aisle are steel plate. Is generally not artificial damage, maintenance in place. This relatively depreciation will hold their value. Also some same condition to think of damage, the depreciation on the usage of the machine.