First, when adding a fixed asset card, the depreciation method is not included;

Second, there is no fixed asset card;

Third, there is no original card for fixed assets, and all assets added in the current month are not depreciated;

Accounting standards for business enterprises stipulate: fixed assets increase in the current month, and depreciation is not mentioned in the current month; Fixed assets reduced in the current month are reduced, and depreciation is accrued in the current month.

If assets are reduced first and depreciation is accrued, the fixed assets reduced this month will not be depreciated.

Extended data:

Accounting standards stipulate that the cost of fixed assets that have reached the scheduled usable state but have not been settled and completed shall be determined according to the estimated value, and depreciation shall be accrued; After the final accounts of completion are processed, the original provisional valuation will be adjusted according to the actual cost, but there is no need to adjust the originally accrued depreciation.

The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Enterprise Income Tax of Telecom Enterprises (Caishui [2004] No.215) stipulates that telecom enterprises adjust the value of fixed assets due to reasons such as adjusting the original provisional valuation according to the actual final settlement value or finding that the original valuation is wrong.

In addition, the depreciation undercharged in previous years should be supplemented according to the regulations, and it is not allowed to be deducted in the supplementary year. The taxable income of the original year is adjusted accordingly, and the corresponding overpayment can offset the income tax payable in future years.

In other words, the tax law requires that after the value of fixed assets is determined, the original provisional valuation value should be adjusted according to the actual value, and the depreciation that was undercharged (overcharged) in the previous year should be supplemented (overcharged) according to regulations, and the taxable income of the original year should be adjusted accordingly.

Baidu Encyclopedia-Depreciation of Fixed Assets