1. Changes in the estimated service life, estimated net salvage value and depreciation method of fixed assets of listed companies belong to changes in accounting estimates. If an enterprise adopts the straight-line depreciation method, the service life of fixed assets is clearly stipulated in the Enterprise Income Tax Law of 2008, such as the service life of buildings and buildings is 20 years, machinery and equipment is 10 years, transportation and lifting equipment is 4 years, and electronic equipment is 3 years.
2, enterprises, especially listed companies, change the depreciation period, that is, the service life of fixed assets, must be disclosed in the notes to the accounting statements, and must explain the approval documents of the local tax authorities.
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