Calculation method of vehicle depreciation: According to the tax law, the vehicle depreciation period is 5 years, and the residual value rate is 5%. The depreciation period of used cars is also 5 years from the date of purchase. Algorithm: For example, the purchase value of a Crown car is RMB 300,000, the depreciation period is 5 years, and the residual value rate is 5%. Vehicle residual value = 300,000 yuan * 5% = 65,438+5,000 yuan, monthly depreciation rate = (300,000 yuan-65,438+5,000 yuan) /60 months = 4,750 yuan, depreciation expense = 4,750 yuan *36 months =171. Pay attention to the following points: the vehicle capital recovery cost is equal to the economic price of the vehicle (after deducting the purchase surcharge) multiplied by the annual capital recovery coefficient, and then divided by the average annual transportation turnover of the bicycle. Vehicle depreciation expense cannot reflect the national economy's investment in transport vehicles, but it is the vehicle capital recovery expense that can effectively reflect the economic price of vehicle depreciation. The adjustment method of vehicle depreciation expense is to replace the financial depreciation expense of vehicle with the capital recovery expense of vehicle (under the condition of social discount rate).