年序数总额法,也称年限合计法,其计算公式是:固定资产折旧总额(固定资产原值-预计残值+预计清理费用)+各顺序年数之和×逐步递减的使用年数-当年折旧额。分母——各顺序年数之和,即1+2+3+4+5……+N 分子——固定资产折旧总额例:计提折旧的固定原值1,550元,预计残值100元,预计清理费用50元,使用年限6年,每年应提折旧额如下: The annual total number method, also known as the total number of years method, is calculated as the total depreciation of fixed assets (original value of fixed assets - expected residual value + estimated clean-up expenses) + sum of consecutive years x years of gradually declining use - current year depreciation amount . Denominator - the sum of consecutive years, ie 1 + 2 + 3 + 4 + 5 ... + N molecules - total depreciation of fixed assets Example: Depreciation fixed initial value of 1,550 yuan, estimated residual value of 100 yuan, is expected to clean up The cost is RMB 50 and the useful life is 6 years. The annual depreciation amount should be as follows: