How to calculate depreciation of fixed assets that have been put into use but have not yet completed final accounts?

Fixed assets that have been put into use but have not yet been settled for completion are depreciated correctly:

1. If the fixed assets that have reached the scheduled usable state have not been settled, they will be recorded at the estimated value temporarily and depreciated. After completing the formalities of final accounts for completion, the original tentative appraisal value will be adjusted according to the actual cost, and the original depreciation amount need not be adjusted. Depreciation accrued in this period is treated as the cost of this period.

2. Depreciation of fixed assets refers to the systematic allocation of depreciation amount according to a certain method within the service life of fixed assets. Service life refers to the expected life of a fixed asset, or the number of products or services that the fixed asset can produce. Accrued depreciation refers to the amount after deducting the estimated net salvage value from the original price of fixed assets that should be depreciated. For fixed assets for which impairment provision has been made, the accumulated amount of impairment provision for fixed assets shall also be deducted.