计提折旧应考虑设备重置价值。从理论上讲,设备耗费一方面要在价值形态上得到补偿,另一方面要在实物形态上得到补偿,且二者应相一致。为此就必须合理确定应提折旧总额,其客观依据是设备的未来重置价值。影响未来重置价值的主要因素有科技发展水平、 Depreciation should be considered for the replacement value of the equipment. In theory, equipment consumption should be compensated on the one hand in terms of value form, and on the other hand it should be compensated on the physical form, and the two should be consistent. For this reason, it is necessary to reasonably determine the amount of depreciation that should be provided. The objective basis is the future replacement value of the equipment. The main factors affecting the value of future replacement are the level of technological development,