2016年USCPA備考，熟悉知識點是首要。今天高頓網(wǎng)校小編就來為大家介紹固定資產折舊（Depreciable Assets and Depreciation）。
　　固定資產折舊是指在固定資產使用壽命內，按照確定的方法對應計折舊額進行系統(tǒng)分攤。使用壽命是指固定資產的預計壽命，或者該固定資產所能生產產品或提供勞務的數(shù)量。應計折舊額是指應計提折舊的固定資產的原價扣除其預計凈殘值后的金額。已計提減值準備的固定資產，還應扣除已計提的固定資產減值準備累計金額。
　　Depreciation overview
　　計算折舊時，使用X N/12，以防錯誤。
　　Component depreciation 固定資產的各主要組成部分，分別計提折舊。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
　　計算中不使用殘值
　　用期初的凈值按直線法計算折舊后，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）