Research on Depreciation System in China

March 2010 | 18 pages | ID: R2E674E32B0EN
Guangzhou CCM Information Science & Technology Co., Ltd. (CCM)

Abstracts

This report has introduced definition of fixed assets, popular asset depreciating methods, etc. in China based on different industries, in order to guild useful understanding on China’s depreciation system. How to choose the perfect depreciation system when considering equipment upgrade, development strategies, etc.? You may find the answers in the report.

Contents

I OVERVIEW OF DEPRECIATION SYSTEM

I-1 Summary
I-2 Fixed Assets
I-3 Measurement of depreciation

II DEPRECIATION POLICY OF INDUSTRY

II-1 Summary
II-2 Depreciation Policy
  II-2-1 Agriculture & Forestry & Animal husbandry & Fishery
  II-2-2 Renewable Energy Industry
  II-2-3 Biotechnologies & Pharmaceuticals Industry
  II-2-4 Extractive Industry
  II-2-5 Manufacturing
  II-2-6 Water & Gas & Electric Industry
  II-2-7 Building Industry
  II-2-8 Transportation & Warehousing Industry
  II-2-9 Information Technology Industry
  II-2-10 Wholesale & Retail Trade Industry
  II-2-11 Insurance & Financial Industry
  II-2-12 Real Estate Industry
  II-2-13 Social Service Industry
  II-2-14 Communication & Cultural Industry
  II-2-15 Miscellaneous Industry
II-3 Influencing Factors