固定资产折旧是指固定资产在使用过程中发生损耗而转移到产品中,由产品销售收入补偿的那部分价值。正确地计算固定资产折旧,是保证固定资产价值补偿,最终实现固定资产价值形态简单再生产的重要环节;不仅要考虑其有形损耗,而且还应考虑其无形损耗的影响。只有这样,才能使折旧的计算准确地反映出固定资产价值的变化。折旧作为固定资产因损耗而转移到产品中的价值,到底有多少价值由于磨损而转移,往往很难确定。一般来说,同一固定资产新旧程度不同,其效能也是不同的。较新的,其性能较好,效率较高,磨损较少;较旧的,其性能较差,效率也就较低,磨损也就较多。因此,从理论上讲,新旧固定资产应有不同的折旧率;且折旧率与折旧额应逐年递增。较新的,由于磨损较少,计提折旧额应较少,折旧率应较低;较旧的,由于磨损较多,计提折旧额应较 Depreciation of fixed assets refers to the loss of fixed assets in the course of the transfer to the product, the part of the value of product sales revenue compensation. Correctly calculating the depreciation of fixed assets is an important part of guaranteeing the compensation of the value of fixed assets and finally realizing the simple reproduction of the value of fixed assets. The tangible loss not only needs to be considered, but also the intangible loss. Only in this way will the calculation of depreciation accurately reflect the changes in the value of fixed assets. Depreciation, as the value of a fixed asset that is lost to a product due to wear and tear, how much value is often lost due to wear and tear is often difficult to determine. In general, the same fixed assets different levels of new and old, its effectiveness is different. Newer, its performance is better, higher efficiency, less wear and tear; older, its performance is poor, the efficiency is lower, wear more. Therefore, in theory, old and new fixed assets should have different depreciation rates; and depreciation and depreciation should be increased year by year. Newer, due to less wear and tear, less depreciation should be provided, the depreciation rate should be lower; older, due to wear and tear, the provision for depreciation should be more