风电场固定资产折旧方法探讨

Study on Depreciation Method of Fixed Assets in Wind Power Plant

风电场的发电量随风量的季节变化而变化,风电场发电收入年度内和年际间变化亦随发电量的变化而变化。发电量的变化反映了风力发电机组利用率的变化。固定资产的折旧应考虑资产的使用效率。发电的年度发电量作为年度工作量,风电和机组运行寿命期的总发电量作为总工作量。文章通过研究风电场企业的折旧,进而研究收入、折旧、利润总额、所得税和净利润的变化规律。

The power generation of the wind power plant varies with seasons. The power generation income within a year and between years changes with power generation similarly. Variation of the power generation reflects variation of WTG availability. Depreciation of the fixed assets shall consider the asset utilized efficiency. The yearly power generation is regarded as the yearly work load. The total power generation of the wind power plant and WTGs in their service life are regarded as the total work load. Through the study on depreciation of the wind power plant enterprise, the variable laws of income, depreciation, total profit, income tax and net profit are studied further.