Accounting question - Depreciation ???

Actually, the company apply which methods to calculate the depreciation of it's fixed assets is agreed by the director(s), or you can think of the boss of the company.

If the company is using the streight-line method now, and the office equipment and motor vehicle both are under 30% per annual, in which they have useful life are 3 and 1/3 years.

But how to get the useful life? For example, the company have the office equipments under 25% depreciation per annual, the useful life on these office equipments are calculated as followed:

Useful life = 25/100 = 4 years #

Basically, there is no limitation on depreciation. But mostly office equipment, motor vehicle would under 20% to 30%.

是沒有一定的，但要視乎間公司/老闆的決定。通常都會用5年及20-25%的。或者可以咨詢你公司的Auditor。