浅析煤炭企业井巷固定资产的折旧方法

Analysis on the Depreciation Method of the Shaft-Tunnel Fixed Assets of the Coal Enterprises

煤矿开采业由于其本身自有的特性、运行环境和若干设备生产同一产品的特点,决定了井巷工程设备磨损程度与煤炭产量密切相关,井巷工程设备的实际使用年限取决于煤炭的开采量而不是设备简单运行的累计时间,更不是设备的理论工作量,因而对其采用现有的折旧方法有违配比原则,应采用吨煤折旧法计提折旧。

The self-characteristics and operational environment of the coal mining industry and the features of that some equipment produces the same product determine that the wear degree of the equipment in the shaft and tunnel is in close relation to the coal output, the actual serviceable life of the equipment in the shaft and tunnel depends on the coal production volume instead of the accumulated time of equipment＇s simple operation and even the theoretical production volume of the equipment. Therefore, adopting the existing depreciation method violates the matching principle. And the depreciation should be calculated by using the depreciation per ton of coal.