The classification is based on the requirements of the original industry accounting system, enterprise accounting system and tax law.
Depreciation years stipulated years Annual depreciation rate (%) Net salvage value rate (%) Depreciation years Annual depreciation rate (%) Net salvage value rate (%)
I. Buildings and buildings
1, house 30-40 35 2.77 3 20 4.90 2
(1) steel structure 35-45 40 2.43 3 20 4.90 2
(2) Reinforced concrete structure 30-35 32.5 2.98 3 20 4.90 2
(3) Steel concrete brick structure 25-30 27.5 3.53 3 20 4.90 2
(4) Brick-concrete structure 20-30 25 3.88 3 20 4.90 2
(5) Special warehouse for dangerous goods 20-25 22.5 4. 1 3 20 4.902
(6) Simple house 5-107.512.933519.602
2. Architecture 15-25 20 4.85 3 20 4.90 2
(1) Road 15-25 20 4.85 3 20 4.90 2
(2) Special railway line 15-25 20 4.85 3 20 4.90 2
(3) Water Tower 15-25 20 4.85 3 20 4.90 2
(4) Fuel tank 15-25 20 4.85 3 20 4.90 2
(5) Oil Pool 15-25 20 4.85 3 20 4.90 2
(6) concrete site 15-25 20 4.85 3 20 4.90 2
(7) Fence 15-25 20 4.85 3 20 4.90 2
(8) Other buildings 15-25 20 4.85 3 20 4.90 2
3. Conduction facilities15-28 21.5 4 438+0.3 20 4.90 2
(1) heating network pipeline15-28 21.5 4.513 20 4.90 2
(2) Water supply and drainage15-28 21.5 4.51.3 20 4.90 2
(3) Wire and cable15-28 21.5 4.51.3 20 4.90 2
(4) Other conducting facilities15-28 21.54.51.320 4.902
Second, the construction equipment
1, hoisting machinery10-1410 9.70310 9.802
(1) tower crane10-1410 9.70310 9.802
(2) Crawler crane10-14109.703109.802
(3) truck crane10-14109.703109.802
(4) Tire crane10-14109.703109.802
(5) Rail crane10-14109.703109.802
(6) Fork crane10-14109.703109.802
(7) Gantry crane10-14109.703109.802
(8) Bridge crane10-14109.703109.802
(9) mast crane10-14109.703109.802
(10) fixed crane10-14109.703109.802
(1 1) winch10-1410 9.70310 9.802
(12) Elevator10-1410 9.70310 9.802
(13) Simple lifting device10-14109.703109.802
(14) Other hoisting machinery10-14109.703109.802
2. Excavator10-1410 9.70310 9.802
(1) excavator10-1410 9.70310 9.802
(2) Loader10-1410 9.70310 9.802
(3) Other excavators10-14109.703109.802
3. Shovel10-14109.703109.802
(1) Left-hand drive10-1410 9.70310 9.802
(2) Bulldozer10-1410 9.70310 9.802
(3) grader10-1410 9.70310 9.802
(4) Other shovels10-14109.703109.802
4. Rock drilling machine10-14109.703109.802
(1) rock drill 4-5 4 24.25 3 10 9.80 2
(2) Roadheader10-14109.703109.802
(3) drilling rig10-14109.703109.802
(4) Deep hole and DTH drilling rig10-14109.703109.802
(5) slag loading (unloading) equipment10-1410 9.70310 9.802
(6) Anchor and shotcrete equipment10-14109.703109.802
(7) Other rock drills10-14109.703109.802
5. Foundation and sinking machinery10-14109.703109.802
(1) Pile Driver10-14109.703109.802
(2) Roller10-1410 9.70310 9.802
(3) casing drilling rig10-14109.703109.802
(4) Multi-head drilling rig10-14109.703109.802
(5) Rotary drilling rig10-14109.703109.802
(6) submersible drilling rig 8-12812133109.802
(7) Impact drilling rig 8-12812133109.802
(8) Track-laying machine10-14109.703109.802
(9) Slag spreader10-14109.703109.802
(10) ballast tamping machine10-14109.703109.802
(1 1) slag blending molding machine (vehicle)10-1410 9.70310 9.802
(12) Road-pulling10-14109.703109.802
(13) asphalt mixing station10-14109.703109.802
(14) asphalt paver10-14109.703109.802
(15) Large tamping vehicle10-14109.703109.802
(16) Other foundation sinking machinery10-14109.703109.802
6. Reinforcement and concrete machinery 810812133109.802
(1) steel bar straightener 4-5 4 24.25 3 10 9.80 2
(2) Steel bending machine1010 9.70310 9.802
(3) Steel bar cutter1010 9.70310 9.802
(4) 8-10812133109.802.
(5) Concrete mixing building (station) 8-108121310 9.802
(6) Concrete pump 4-5412133109.802
(7) Concrete delivery tower 8-10812133109.802
(8) Concrete paver10/0 9.70310 9.802
(9) Concrete mixer 810812133109.802
(10) concrete pump truck 4-5 4 24.25 3 10 9.80 2
(1 1) Concrete Sprayer 4-5 4 8.07 3 10 9.80 2
(12) concrete vibrator 4-5 4 9.70 3 10 9.80 2
(13) Stone crusher 8-10812.133109.802
(14) Other reinforced concrete machineries 8 10 9.70 3 10 9.80 2
7. Transport plane 8-10812.133109.802
(1) belt conveyor 8-10812.133109.802
(2) Screw conveyor 810812133109.802
(3) Other transport machinery 810812133109.802
8. Industrial Pump 8-10812.133109.802
(1) Self-priming pump 8-10812.13109.802
(2) multistage pump 810812133109.802
(3) single-stage pump 8-10812133109.802
(4) Deep well pump 8-10812133109.802
(5) Submersible pump 8-10812133109.802
(6) Other industrial pumps 8-10812133109.802
Third, transportation equipment.
1, Automobile 8-10812.133519.602
(1) Truck 8-10812133519.602
① Heavy trucks 8-10812.133519.602
② Medium-sized trucks 8-10812.133519.602
③ Light truck 8-10812.133519.602
④ Other 8-10812.133519.602
(2) Off-road vehicle 8-10812.133519.602
① Heavy off-road vehicle 8-10812.133519.602
② medium-sized off-road vehicle 8-10812.133519.602
③ light off-road vehicle 8-10812.133519.602
④ Other 8-10812.133519.602
(3) Automobile 8-10812.133519.602
① Heavy dump truck 8-10812.133519.602
② 8-10812.133519.602 for medium-sized dump trucks.
③ Light dump truck 8-10812.133519.602
④ Other 8-10812.133519.602
(4) Traction trolley 8-10812133519.602
① Full trailer tractor 8-10812.133519.602
② Semi-trailer tractor 8-10812.133519.602
③ Other 8-10812.133519.602
(5) Bus 8-10812.133519.602
① Bus 8-10812.133519.602
② Medium-sized buses 8-10812.133519.602
③ minibus 8-10812.133519.602
④ minibus 8-10812.133519.602
⑤ Automobile 8-10812.133519.602
⑥ Jeep 8-10812.133519.602
⑦ Other 8-10812.133519.602
(6) Motorcycle 8-10812.133519.602
(7) Special Purpose Vehicle 8-10/0 9.703519.602
① tanker 8-1010 9.703519.602
② Water tanker 8-1010 9.703519.602
③ Gas tanker 8-1010 9.703519.602
④ Cement tanker 8-1010 9.703519.602
⑤ Concrete transporter 8-10/0 9.703519.602
⑥ Engineering repair vehicle 8-10/0 9.703519.602
⑦ Garbage truck 8-10/0 9.703519.602
8- 10 10 9.70 3 5 19.60 2.
Pet-name ruby ambulance 8-10/0 9.703519.602
Attending other 8-1010 9.703519.602
(8) Other cars 8-1010 9.703519.602
2. Transportation equipment 8-10/0 9.703519.602
(1) Railcar 8-1010 9.703519.602
(2) Trailer 8-10/0 9.703519.602
(2) battery car 8-1010 9.703519.602
(3) Tractor12128.083519.602
(4) Mechanical dumper 8-1010 9.703519.602
(5) Electric track flat car 8-1010 9.703519.602
(6) Shuttle 8-1010 9.703519.602
3. Other transportation equipment 8-1010 9.703519.602
(1) Train14146.933109.802
(2) Ship14146.933109.802
(3) Other 8-10/0 9.703519.602
Fourth, industrial production equipment.
1, woodworking machinery 8-10910.78310 9.802
(1) woodworking saw 8-10910.78310 9.802
(2) Woodworking planer and drilling machine 8-10910.78310 9.802
(3) Woodworking Lathe and Milling Machine 8-10910.78310 9.802
(4) tenon and groove machine 8-10910.78310 9.802
(5) Other woodworking machinery 8-10910.78310 9.802
2. Metal cutting machine tool10-141210.78310 9.802
(1) lathe, drill and planer10-14128.083109.802
(2) Milling machine, boring machine and grinder10-14128.083109.802
(3) Cut off the machine tool10-14128.083109.802
(4) Gear and thread machining10-14128.083109.802
(5) Modular and modular machine tools10-14128.08310 9.802
(6) Other metal cutting machine tools10-14128.083109.802
3. Forging and shearing equipment10-14128.083109.802
(1) forging hammer10-14128.083109.802
(2) Forging Machine Tool10-14128.083109.802
(3) Press10-14128.083109.802.
(4) Shearing machine10-14128.083109.802
(5) Shaper10-14128.083109.802
(6) Other forging and shearing equipment10-14128.083109.802
4. Welding and cutting equipment 7-108.51.413109.802
(1) welding machine 4-5 4.521.56 310 9.802
(2) Internal combustion welder 4-54.521.563109.802
(3) Cutting machine 4-5 4.521.56 310 9.802
Among them: plasma cutting machine 4-54.521.563109.802.
Magnetic oxygen cutting machine 4-54.521.563109.802
(4) Other welding and cutting equipment 7-108.51.41.319.802
5. Casting and heat treatment equipment10-14128.083109.802
(1) melting and casting furnace10-14128.083109.802
(2) Heat treatment furnace10-14128.083109.802
(3) Drying oven10-14128.083109.802
(4) quenching equipment10-14128.083109.802
(5) plating equipment10-14128.083109.802.
(6) Casting and molding machinery10-14128.083109.802
(7) Foundry machinery10-14128.083109.802
(8) Molding sand treatment and cleaning equipment10-14128.083109.802
(9) Other casting and heat treatment equipment10-14128.083109.802
6. Power equipment11-1814.56.69310 9.802
(1) air compressor 8-10910.78310 9.802
(2) Gas separation equipment 810910.78310 9.802
(3) Oxygen generator set 8-10910.78310 9.802
(4) liquefied gas circulating compressor 8-10910.78310 9.802
(5) Water treatment equipment 8-10910.78310 9.802
(6) Fan 8-10910.78310 9.802
(7) Generator (group) 8-10910.78310 9.802
(8) Transformer 8-10910.78310 9.802
(9) Boiler 8-10910.78310 9.802
(10) rectifier 810910.78310 9.802