Solar panel and battery prices are too high, and battery life leads to high solar power generation costs. However, compared with traditional hydroelectric power generation, solar power has low maintenance costs, no pollution and low carbon content, which are the biggest advantages of solar power. If calculated on a depreciation basis, the cost of solar energy remains lower than that of traditional electricity generation. .
For example, accumulated depreciation in July: administrative costs 20,000, manufacturing costs 40,000, loan: accumulated depreciation 60,000 Fixed assets purchased in August According to the new standards, value added tax is not not included in the. cost of purchased fixed assets. , direct deduction of inputs, and let me talk about your first question. Fixed assets added during the current month ne will be amortized only the following month. Therefore, the amount of depreciation of newly added fixed assets in August. is 0. Debit: Fixed assets of 620,000 are payable Taxes --- Value added tax payable (input tax) 102,000 Credit: Bank deposit 722,000 In September, fixed assets will be scrapped or sold at of this month, and amortization will always be expected in the month: Manufacturing expenses -- 5,000 Credit: Accumulated amortization 5,000### Borrow in July: administrative costs 20,000, production cost 40,000, loan: accumulated amortization 60 000, no depreciation will be provided for the increase for the month. The current month's discount will still be withdrawn as usual. The September increase (60+2-0.2)/120= is included in the production cost. In October, the provision for amortization of production costs was reduced by €5,000.