How to Depreciate Container Houses

The depreciation of container houses should be calculated based on their nature, referring to fixed asset depreciation rules or infrastructure depreciation formulas. The core methods include the straight-line method, the workload method, and scientific infrastructure depreciation formulas, with specific determination based on the house's purpose, property rights nature, and industry standards.

1. Fixed Asset Depreciation Rules (Applicable to container houses used by enterprises for self-use or business operations)

According to the "Sichuan Province Pricing Cost Supervision and Review Technical Specifications for Fixed Asset Depreciation" and the "Enterprise Accounting Standards," fixed asset depreciation must meet the following conditions:

1. Depreciation Basis: The depreciable amount is the balance after deducting the estimated residual value from the original value of the container house.
2. Depreciation Period: It should be determined based on the actual service life of the house, usually referring to the estimated service life of similar fixed assets. For example, if the container house is used for production and business operations, its depreciation period can refer to the general standards for buildings (e.g., 20-30 years), but adjustments should be made based on the material (e.g., steel structure) and usage environment (e.g., plateaus, coastal areas).
3. Depreciation Methods:
   • Straight-Line Method: The depreciable amount is evenly allocated over the depreciation period, suitable for houses with stable usage conditions.
   • Workload Method: Depreciation is allocated based on the actual workload of the container house (e.g., number of uses, load-bearing tonnage), suitable for scenarios with significant load fluctuations.
4. Audit Requirements: On-site supervision and review procedures must be carried out to verify the fixed asset register, cards, and general ledger details, focusing on the reasonableness of initial measurement, depreciation methods, and service life.

2. Infrastructure Depreciation Formula (Applicable to government-priced projects or public infrastructure)

If the container house belongs to an infrastructure project (e.g., temporary facilities in transportation or municipal engineering), the scientific infrastructure depreciation formula can be referred to: Annual Depreciation Cost (MC) = Total Net Investment Amount of the Infrastructure Project (T) / Remaining Service Life (n) Where:

• Total Net Investment Amount (T): It needs to deduct the depreciated portion to reflect the current value.
• Remaining Service Life (n): It should be dynamically adjusted based on the actual wear and tear of the house. This method emphasizes the principle of "matching benefits with costs" to ensure that depreciation expenses are linked to the service life and avoid short-term cost allocation pressures.

3. Special Scenario Handling

1. Leased Container Houses: If the house is leased, the depreciation responsibility lies with the lessor. The lessee only needs to pay rent as stipulated in the contract and does not need to separately accrue depreciation.
2. Scrap Handling: The scrap steel (e.g., depreciated scrap steel) formed after the container house is scrapped should be classified and processed according to the "Scrap Steel" standard, and its residual value can be used to offset the depreciation cost.
3. Industry Standards: If the house is used in specific industries (e.g., transportation, cultural tourism), it must also comply with special standards such as the "Quality Acceptance Standards for Container Houses" (T/CECS 1932-2025) to ensure the compliance of depreciation calculations.