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1、固定资产管理目录及折旧年限表(1)类别按原行业会计制度要求按企业会计制度及税法要求折旧年限规定 年限年折旧 率(%)净残值率(%)折旧 年限年折旧率(%)净残值率(%)一、房屋及建筑物1、房屋30-40352.773204.902(1)钢结构35-45402.433204.902(2)钢筋混凝土结构P 30-3532.5P 2.983204.902(3)钢转混凝土砖结构25-3027.53.533204.902(4)砖结构:20-3025P 3.883204.902(5)危害物品专用仓库20-2522.54.313204.902(6)简易房5-107.512.933519.6022、建筑物P
2、15-25204.853204.902道路15-25204.853204.902(2)铁路专用线:15-25204.853204.902(3)水塔P15-25204.853204.902(4)油罐15-25204.853204.902(5)油池P 15-25204.853204.902(6)混凝土场地15-25204.853204.902(7)围墙:15-25204.853204.902(8)其他建筑物15-25204.853204.9023、传导设施15-2821.54.513204.902(1)热网管道P15-2821.5P 4.513204.902(2)给排水15-2821.54.513
3、204.902(3)电线电缆:15-2821.54.513204.902(4)其他传导设施15-2821.54.513204.902二、施工设备1、起重机械P10-1410r 9.703109.802(1)塔式起重机10-14109.703109.802(2)履带式起重机r 10-1410r 9.703109.802(3)汽车式起重机10-14109.703109.802(4)轮胎式起重机10-14109.703109.802(5)轨道式起重机10-1410r 9.703109.802(6)叉式起重机10-14109.703109.802(7)门式起重机10-1410r 9.703109.80
4、2(8)桥式起重机10-14109.703109.802(9)桅杆式起重机10-14109.703109.802(10)固定式起重机10-1410r 9.703109.802(11)卷扬机10-14109.703109.802(12)升降机10-1410r 9.703109.802(13)简易起重装置10-14109.703109.802(14)其他起重机械10-14109.703109.8022、挖掘机械10-14109.703109.802(1)挖掘机10-14109.703109.802(2)装载机10-14109.703109.802(3)其他挖掘机械10-14109.703109.8
5、02类别按原行业会计制度要求按企业会计制度及税法要求折旧年限规定 年限年折旧 率(%)净残值率(%)折旧 年限年折旧率(%)净残值率(%)3、土方铲运机械:10-1410:9.703109.80P 2(1)铲运机10-14109.703109.802(2)推土机10-14109.703109.802(3)平地机P 10-1410P 9.703109.802(4)其他土方铲运机械10-14109.703109.8024、凿岩机械10-1410:9.703109.802(1)凿岩机4-5424.253109.802(2)掘进机10-14109.703109.802(3)凿岩台车10-1410P 9
6、.703109.802(4)深孔及潜孔钻机10-14109.703109.802(5)装(出)渣设备10-1410:9.703109.802(6)喷锚设备10-1410P 9.703109.802(7)其他凿岩机械10-14109.703109.8025、基础及凿井机械10-1410P 9.703109.802(1)打桩机10-14109.703109.802(2)压路机(碾)10-1410:9.703109.802(3)套管钻机10-14109.703109.802(4)多头钻机10-14109.703109.802(5)旋转钻机:10-1410P 9.703109.802(6)潜水钻机8-
7、12812.133109.802(7)冲击式钻机P 8-128P 12.133109.802(8)铺轨机10-14109.703109.802(9)铺渣机10-14109.703109.802(10)道渣捣固机械P10-1410r 9.703109.802(11)配渣整形机(车)10-14109.703109.802(12)起拔道机r 10-1410r 9.703109.802(13)沥青拌和站10-14109.703109.802(14)沥青摊铺机10-14109.703109.802(15)大型捣固车10-1410r 9.703109.802(16)其他基础凿井机械10-14109.703
8、109.8026、钢筋及混凝土机械:8-10812.133109.802(1)钢筋调直机4-5424.253109.802钢筋弯曲机10109.703109.802(3)钢筋切断机1010r 9.703109.802(4)钢筋预应力拉伸机8-10812.133109.802(5)混凝土拌和楼(站)r 8-108r 12.133109.802(6)混凝土输送泵4-5412.133109.802(7)混凝土输送塔8-10812.133109.802(8)混凝土摊铺机10109.703109.802(9)混凝土搅拌机8-10812.133109.802(10)混凝土泵车4-5424.253109.8
9、02(11)混凝土喷浆机4-548.073109.802第#页，共7页固定资产管理目录及折旧年限表 类别按原行业会计制度要求按企业会计制度及税法要求折旧年限规定 年限年折旧 率(%)净残值率(%)折旧 年限年折旧率(%)净残值率(%)(12)混凝土振动器:4-54:9.703109.80P 2(13)碎石机8-10812.133109.802(14)其他钢筋混凝土机械8109.703109.8027、运输机P 8-108P 12.133109.802(1)皮带运输机8-10812.133109.802(2)螺旋运输机:8-108P 12.133109.802(3)其他运输机械8-10812.1
10、33109.8028、工业泵类8-10812.133109.802(1)自吸泵P 8-10812.133109.802(2)多级泵8-10812.133109.802(3)单级泵:8-108P 12.133109.802(4)深井泵P 8-108P 12.133109.802(5)潜水泵8-10812.133109.802(6)其他工业泵类8-108P 12.133109.802三、运输设备1、汽车P 8-108P 12.133519.602(1)载货汽车8-10812.133519.602重型载货汽车8-10812.133519.602中型载货汽车P 8-108P 12.133519.602轻型载货汽车8-10812.133519.602其他P 8-108P 12.133519.602(2)越野汽车8-10812.133519.602重型越野车8-10812.133519.602中型越野车8-108P 12.133519.602轻型越野车8-10812.133519.602其他P
