[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"global_setting:vi":3,"categories:vi":20,"api:\u002Farticles:vi:{\"sort\":\"id:desc\",\"pagination[withCount]\":false,\"filters[slug][$eq]\":\"how-to-calculate-the-depreciation-of-mobile-toilets\",\"pagination[page]\":1,\"pagination[pageSize]\":1,\"populate[cover]\":true,\"populate[category]\":true}":197,"blog-prev:vi:how-to-calculate-the-depreciation-of-mobile-toilets:2026-09-27T10:18:25.335Z":239,"blog-next:vi:how-to-calculate-the-depreciation-of-mobile-toilets:2026-09-27T10:18:25.335Z":243,"api:\u002Farticles:vi:{\"sort\":\"publishedAt:desc\",\"pagination[withCount]\":false,\"fields[0]\":\"title\",\"fields[1]\":\"slug\",\"fields[2]\":\"excerpt\",\"fields[3]\":\"publishedAt\",\"fields[4]\":\"createdAt\",\"populate[cover]\":true,\"filters[slug][$ne]\":\"how-to-calculate-the-depreciation-of-mobile-toilets\",\"pagination[page]\":1,\"pagination[pageSize]\":4}":252},{"data":4,"meta":19},{"id":5,"documentId":6,"siteName":7,"siteTitle":8,"siteDescription":9,"email":10,"phone":11,"whatsapp":12,"createdAt":13,"updatedAt":14,"publishedAt":15,"locale":16,"address":17,"siteKeywords":18},47,"oa8f3tu3m17iipzazrxrmufk","Nghi Hàng Xuyên Biên","Nhà máy sản xuất nhà tiền chế Yihang _ Nhà container _ Nhà vệ sinh di động _ Nhà lắp ghép nhanh","Nhà tiền chế Yihang là nhà máy sản xuất chuyên nghiệp nhà tiền chế trọn gói, chuyên sản xuất nhà container, nhà container lắp ghép, nhà vệ sinh di động. Nhà máy cung cấp trực tiếp từ nguồn gốc, hỗ trợ sản xuất theo yêu cầu, lắp đặt nhanh chóng, tháo lắp tái sử dụng, ứng dụng rộng rãi trong các công trình xây dựng tạm, văn phòng ngoài trời, nhà ở tạm thời, các khu du lịch, chất lượng đảm bảo, tiến độ nhanh chóng, nhận sản xuất theo yêu cầu các công trình nhà tiền chế trong và ngoài nước.","xianglele@ehang-cross.com","+8619092593611 ","8619092593611 ","2026-08-17T15:42:51.402Z","2026-09-21T15:23:32.374Z","2026-09-21T15:23:32.427Z","vi","Zhejiang, China","Nhà Xưởng nhà tiền chế Yihang, nhà container, nhà vệ sinh di động, nhà lắp ghép nhanh",{},{"data":21,"meta":192},[22,39,47,55,63,71,78,93,101,109,149],{"id":23,"documentId":24,"name":25,"slug":26,"description":27,"createdAt":28,"updatedAt":28,"publishedAt":29,"locale":16,"parent":30,"children":38,"cover":27},410,"jgl16pgiujilzypxh7w1dvsf","Nhà Container Có Thể Tháo Gỡ Và Bao Bì Bằng 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có thể mở rộng","expandable-container-houses","2026-08-31T14:39:53.650Z",{"id":31,"documentId":32,"name":33,"slug":34,"description":33,"createdAt":35,"updatedAt":36,"publishedAt":37,"locale":16},[],{"id":56,"documentId":57,"name":58,"slug":59,"description":27,"createdAt":60,"updatedAt":60,"publishedAt":29,"locale":16,"parent":61,"children":62,"cover":27},416,"ovwz6cyf18poazkrojb8r4mm","Nhà hình Viên nang Vũ trụ & Cabin Táo","space-capsule-houses-apple-cabins","2026-08-31T14:39:54.517Z",{"id":31,"documentId":32,"name":33,"slug":34,"description":33,"createdAt":35,"updatedAt":36,"publishedAt":37,"locale":16},[],{"id":64,"documentId":65,"name":66,"slug":67,"description":27,"createdAt":68,"updatedAt":68,"publishedAt":29,"locale":16,"parent":69,"children":70,"cover":27},418,"fcg0r2nn01zvrruk7snqwji2","Nhà mô-đun & các ngôi nhà tiền chế khác","modular-homes-other-prefab-houses","2026-08-31T14:39:55.299Z",{"id":31,"documentId":32,"name":33,"slug":34,"description":33,"createdAt":35,"updatedAt":36,"publishedAt":37,"locale":16},[],{"id":72,"documentId":73,"name":50,"slug":74,"description":27,"createdAt":75,"updatedAt":75,"publishedAt":29,"locale":16,"parent":76,"children":77,"cover":27},420,"tjabq1gzspxnzftyarxqh5m6","iso-shipping-storage-containers","2026-08-31T14:39:56.130Z",{"id":31,"documentId":32,"name":33,"slug":34,"description":33,"createdAt":35,"updatedAt":36,"publishedAt":37,"locale":16},[],{"id":79,"documentId":80,"name":81,"slug":82,"description":27,"createdAt":83,"updatedAt":83,"publishedAt":29,"locale":16,"parent":84,"children":92,"cover":27},422,"czl0ibqkzm8vygbfe5qpo2l1","Bồn cầu di động bằng nhựa HDPE","hdpe-plastic-portable-toilets","2026-08-31T14:39:56.915Z",{"id":85,"documentId":86,"name":87,"slug":88,"description":87,"createdAt":89,"updatedAt":90,"publishedAt":91,"locale":16},478,"fu8tuiis68jmi0i5iokdq06e","Nhà vệ sinh di động","mobile-toilet","2026-08-31T14:34:59.884Z","2026-08-31T14:47:44.216Z","2026-08-31T14:47:44.742Z",[],{"id":94,"documentId":95,"name":96,"slug":97,"description":27,"createdAt":98,"updatedAt":98,"publishedAt":29,"locale":16,"parent":99,"children":100,"cover":27},424,"tec69y18rtmmv2tp4tb3y703","Nhà vệ sinh di động có kết cấu hàn","welded-structure-mobile-toilets","2026-08-31T14:39:58.139Z",{"id":85,"documentId":86,"name":87,"slug":88,"description":87,"createdAt":89,"updatedAt":90,"publishedAt":91,"locale":16},[],{"id":102,"documentId":103,"name":104,"slug":105,"description":27,"createdAt":106,"updatedAt":106,"publishedAt":29,"locale":16,"parent":107,"children":108,"cover":27},426,"mllynk5uc89sod5c8ndiqd7j","Nhà vệ sinh di động dạng tấm 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path":27,"size":186,"width":141,"height":141,"sizeInBytes":187},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fthumbnail_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61.jpg","thumbnail_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61","thumbnail_He0540c3d9e0c47829bceb8aad3dcc0ccY.jpg",7.14,7138,"He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61",592.01,"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002FHe0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61.jpg","2026-08-23T08:54:19.423Z",{"pagination":193},{"page":194,"pageSize":195,"pageCount":194,"total":196},1,100,11,{"data":198,"meta":237},[199],{"id":200,"documentId":201,"title":202,"slug":203,"excerpt":27,"createdAt":204,"updatedAt":204,"publishedAt":205,"locale":206,"content":207,"seo_title":27,"seo_description":27,"seo_keywords":27,"isRecommend":208,"cover":209,"category":27},670661,"w6h9id0epilzl409iw14g0k5","How to Calculate the Depreciation of Mobile Toilets","how-to-calculate-the-depreciation-of-mobile-toilets","2026-09-27T10:18:25.312Z","2026-09-27T10:18:25.335Z","en","**To calculate the depreciation of mobile toilets, it is necessary to first determine the depreciation period, then select a depreciation method, and finally calculate based on the parameters. The details are as follows**:\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788448663994_mqjkcacp_d425d1f660.jpg)\n\n### Determination of Depreciation Period\nAs fixed assets, the depreciation period of mobile toilets needs to be comprehensively judged based on their characteristics and tax regulations.  \n- **Actual Service Life**: Due to their repeatable disassembly and assembly, eco-friendly mobile toilets generally have an actual service life of no less than 15 years. However, the specific service life is influenced by factors such as material quality, usage frequency, and maintenance conditions. For example, if high-strength materials are used and regular maintenance is carried out, the service life may exceed 15 years; if the usage frequency is extremely high or maintenance is insufficient, the service life may be shortened.  \n- **Tax-Regulated Service Life**: If a company classifies mobile toilets as tools, furniture, or other items related to production and business activities, the tax-regulated depreciation period is usually no less than 3 years. The company needs to determine the specific service life based on the expected consumption pattern (such as usage intensity and technological update speed). For example, if it is expected that the mobile toilet will need to be replaced due to technological upgrades within 5 years, the depreciation period can be set at 5 years.\n\n### Selection of Depreciation Method\nThe company can choose from the following methods based on the expected consumption pattern of economic benefits, and the method, once determined, shall not be changed arbitrarily:  \n- **Straight-Line Method (Average-Year Method)**: The depreciable amount is evenly allocated over the estimated useful life. **The formula** is: Annual depreciation = (Original cost of fixed asset - Estimated residual value) ÷ Estimated useful life; Monthly depreciation = Annual depreciation ÷ 12. For example, if a company purchases a mobile toilet worth 12,000 yuan with an estimated useful life of 15 years and a residual value of 0, the annual depreciation is 800 yuan (12,000 ÷ 15), and the monthly depreciation is approximately 66.67 yuan (800 ÷ 12). This method is suitable for scenarios with uniform usage intensity.  \n- **Workload Method**: Depreciation is calculated based on the actual workload. **The formula** is: Depreciation per unit of workload = Original cost of fixed asset × (1 - Estimated residual value rate) ÷ Estimated total workload; Monthly depreciation = Workload for the month × Depreciation per unit of workload. This method is suitable for mobile toilets with fluctuating usage frequencies, such as those in scenic spots where usage varies due to seasonal tourist traffic.  \n- **Double-Declining Balance Method**: Depreciation is calculated without considering the residual value, using a double straight-line depreciation rate. **The formula** is: Annual depreciation rate = 2 ÷ Estimated useful life × 100%; Annual depreciation = Beginning-of-year book value × Annual depreciation rate; In the last two years, the straight-line method is used for amortization. This method accelerates depreciation and is suitable for scenarios with high initial wear and tear, such as mobile toilets that experience significant initial damage due to frequent disassembly.  \n- **Sum-of-the-Years'-Digits Method**: Depreciation is calculated based on a逐年递减 fraction. **The formula** is: Annual depreciation rate = Remaining useful life ÷ Sum of the years' digits of the estimated useful life × 100%; Annual depreciation = (Original cost - Residual value) × Annual depreciation rate. This method results in逐年递减 depreciation amounts and is suitable for assets with rapid technological updates, such as mobile toilets that need to be replaced early due to intelligent upgrades.\n\n### Accounting Treatment Requirements\nAlthough mobile toilets are movable, they should be classified as fixed assets and depreciated under the category of tools and furniture because they have a service life exceeding one accounting year and are used for business management. The company needs to select a depreciation method based on tax regulations and accounting standards, in conjunction with actual conditions, to ensure accurate and compliant calculations.",false,{"id":210,"documentId":211,"name":212,"alternativeText":213,"caption":27,"focalPoint":27,"width":118,"height":118,"formats":214,"hash":233,"ext":121,"mime":124,"size":234,"url":235,"previewUrl":27,"provider":146,"provider_metadata":27,"createdAt":236,"updatedAt":236,"publishedAt":236},20860,"je0woi5mn2kkd38kooxgde9y","import_1788448663994_mqjkcacp_d425d1f660.jpg","A Clever Design Turns Several Shipping Containers into a Concept Dining 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