2. The depreciation of public institutions can be calculated by the life average method or the workload method, depending on the specific situation of the unit. Once the depreciation accrual method is determined, it shall not be changed at will.

3. Depreciation life: The system stipulates that each unit should reasonably determine the depreciation life according to the nature and actual use of fixed assets. Depreciation amount: depreciation amount is the cost of fixed assets, and the estimated net salvage value is not considered when depreciation is accrued (because it needs to be paid according to regulations). If subsequent expenditures extend the service life of fixed assets, the depreciation amount shall be calculated according to the re-determined cost. Depreciation accrual date: every month, the increase in the current month will be accrued from next month, and the decrease in the current month will not be accrued from next month.