乡镇企业的固定资产大部分是国营企业、大集体企业下马转产或退役处理的设备,为了有利于乡镇企业的设备更新和灵活转产的需要,对它们的固定资产折旧,建议采取灵活、放宽政策。对购入的陈旧设备,年折旧率可提高到10～15％之间(即使用期限为7～10年)。个别企业、个别设备可更高些,但一般不需再提取大修理基金,必要的中小修理费用可直接计入成本。个别确实经过大修理以后可以发挥效益的,其大修理费用可作待摊费用处理。有些陈旧设备和自制粗简设备还可采用快速折旧法,一般用年限总数快速折旧法计算。即根据应计固定资产折旧总数(实际进价或净值减估计殖值)乘一个递减分数(这个分数的分子是余存的使用年限,分母是使用年所有数字之和),计算单项固 Most of the fixed assets of township and village enterprises are state-owned enterprises and large collective enterprises that discontinue production or decommissioning equipment. In order to benefit the needs of township and village enterprises for equipment renewal and flexible conversion, fixed assets are depreciated and it is recommended to adopt flexible and relaxed policies. For the purchased old equipment, the annual depreciation rate can be increased to between 10% and 15% (ie, the use period is 7 to 10 years). Individual enterprises and individual equipment may be higher, but generally no major repair funds are required. The necessary small and medium-sized repair costs can be directly included in costs. Individuals who have indeed benefited from major repairs may have their cost of major repairs treated as depreciated expenses. Some old equipment and self-made rough equipment can also adopt the rapid depreciation method, which is generally calculated using the total number of years of rapid depreciation method. That is, based on the total depreciation of accrued fixed assets (actual purchase price or net value minus estimated value) multiplied by a decreasing score (the numerator of this fraction is the remaining useful life, and the denominator is the sum of all figures of the year in use), the calculation of the individual items