Depreciation

只要係tangible assets(有形資產)都有depreciation
因為tangible assets會變舊,變過時...
扣左咪係net book value(淨值)囉
percentage係公司定,搵專業人士定都得
多數都係估計下件asset可以用幾耐,再將100%除年期
即係如果估計用得5年
咁percentage=100/5=20%啦
剛剛果個叫straight line method
仲有reducing balance method
係將每年個net book value乘percentage
呢個方法係多數用係最初好有用後黎漸漸冇用既assets度
仲有一個叫sum of digit
係假設第一年為1;第二年為2,如此類推
若asset估計用得5年
第一年depreciation為5/(1+2+3+4+5)
呢個depreciation method就冇percentage

你可以參考香港會計守則第16條，裡面應該有解釋點做。如果物業係投資用途，咁就要跟香港會計守則第40條。會計做折舊同稅務折舊又唔同計法，你最好搵自己會計師商量。
希望幫到你！

There is no rule for the depreciation / amortization on the building. It is the policy of the company to fix it and it should be consistently applied. Normally a 2% p.a. on the land cost and 20% on the cost of leasehold improvements. In practice, you can provide a straight-line method of 20% p.a. i.e. the cost is written off in 5 years.