提醒！这些情形固定资产不得计算折旧扣除

Group 1 - The article discusses the common practice of fixed asset depreciation deduction in corporate finance, highlighting situations where depreciation cannot be deducted [2] - Fixed assets that cannot be depreciated include unused assets, assets leased through operating leases, and assets unrelated to business activities [3] - Specific assets such as land valued separately and cultural or artistic items held for investment purposes are also excluded from depreciation deductions [4] Group 2 - The tax basis for purchased fixed assets includes the purchase price, related taxes, and other expenses necessary to prepare the asset for its intended use [5] - For self-constructed fixed assets, the tax basis is determined by the expenses incurred before the completion settlement [6] - Assets acquired through donations or exchanges are valued at fair market value plus related taxes for tax basis purposes [8] Group 3 - Basic regulations for fixed asset depreciation state that depreciation should be calculated using the straight-line method and begins the month after the asset is put into use [9] - The minimum depreciation periods for various asset categories are specified, such as 20 years for buildings and 10 years for machinery [11]