1、对于能将固定资产明确区分为经营性和非经营性用途的,采用使用比例分配法计提折旧,主要是房屋建筑物、场地等不动产。可按经营业务使用部分占总体的比重(如以面积为标准)来计算折旧依据,然后根据预计使用年限和净残值,用直线法计提折旧。如:某单位办公楼总建筑面积为1000平方米,帐面原 1, for the fixed assets can be clearly divided into operating and non-operating purposes, the use of the proportionate distribution method depreciation, mainly buildings, venues and other real estate. Depreciation basis can be calculated according to the proportion of the total business use (such as area), and depreciation is calculated on the straight-line basis based on the estimated useful life and the net salvage value. Such as: a unit of office buildings total construction area of ​​1000 square meters, the original book