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仓库内货架如何计提折旧
更新时间： 2020-09-19 00:00:00  

仓库内货架计提折旧方法：

1、若货架的单位价值低于2000元，应确认为低值易耗品，制作会计分录时会计科目设置为营业外支出，计入贷方，摊销期限为一年，从当月开始摊销；

2、若货架的单位价值高于2000元，应确认为固定资产，制作会计分录时会计科目设置为累计折旧，计入贷方，净残值率为5%，次月起开始摊销，摊销期限为5年。

关键词： 仓库 货架 如何 计提 折旧

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