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小水电是在地方自筹和国家适当扶持下逐步发展起来的新企业,目前对如何合理提取小水电站固定资产折旧尚无统一的规定,据最近我区在8座单机1,000千瓦以上小水电站的调查情况看,提取固定资产折旧方法有两种,一种是按产量(发电量)提取,即每千度发电量提取固定资产折旧费10元;一种是以固定资产原价按综合折旧率4～5%提取,两种方法所提折旧费在总成本中所占的比重都较大. 按发电量计提折旧,虽然标准能够统一,计算也比较简便,但是,由于小水电站所处的位置不
Small hydropower is a new enterprise that has been gradually developed under local self-financing and appropriate state support. Currently, there is no unified regulation on how to properly withdraw the depreciation of fixed assets of small hydropower stations. According to the recent survey of 8 small hydropower stations with a stand-alone capacity of 1,000 kilowatts or above in our district. Looking at the situation, there are two methods for depreciation of fixed assets, one is based on output (power generation), that is, depreciation of fixed assets is depreciated by 10 yuan per kilowatt of electricity generation; one is based on the total depreciation rate of fixed assets at the original price For 5% extraction, the depreciation expense of the two methods accounts for a large proportion of the total cost. Depreciation is calculated according to the amount of power generation. Although the standard can be unified and the calculation is relatively simple, the position of the small hydropower station is not