施工设备折旧费的计算方法主要有三种,即平均年限法、年数合计法和余额递减法,它们各有特点。我国基本建设各行业现阶段仍宜采用平均年限法。折旧费计算分为两部分:一是按平均年限法计算设备折旧费,按复利法的资金回收系数(A/p,i,n)计算利息;二是按单利法计算设备的残值利息。 There are three main methods for calculating the depreciation expense of construction equipment, namely, the average life method, the total number of years, and the declining balance method, each of which has its own characteristics. At this stage of our country’s capital construction, it is still appropriate to adopt the average life method. The calculation of depreciation charge is divided into two parts: First, calculate the depreciation expense of equipment according to the average life method, calculate the interest according to the capital recovery coefficient (A / p, i, n) of the compound interest method; .