Group 1 - The definition of fixed assets includes non-monetary assets held for production, service provision, leasing, or management, with a usage period exceeding 12 months, such as buildings, machinery, and tools [4] - The minimum depreciation period for fixed assets is specified, with different categories having distinct minimum years for depreciation calculation [4] - Certain fixed assets are not eligible for depreciation deductions, including unused assets, leased assets, and assets unrelated to business activities [4] Group 2 - Accelerated depreciation can be applied to fixed assets due to technological advancements, allowing for shortened depreciation periods or methods such as double declining balance or sum-of-the-years-digits [5] - Special provisions for accelerated depreciation include one-time deductions for newly purchased R&D equipment valued under 1 million yuan and specific policies for assets valued under 5,000 yuan [5][6] - For software and integrated circuit production equipment, depreciation periods can be shortened, with a minimum of 2 years for software and 3 years for production equipment [6]

Group 1 - The article defines fixed assets as non-monetary assets held by enterprises for production, service provision, leasing, or management, with a usage period exceeding 12 months, including buildings, machinery, and tools [4] - The minimum depreciation periods for fixed assets are specified, with different categories such as buildings, machinery, and electronic devices having distinct minimum depreciation years [4] - Certain fixed assets are not eligible for depreciation deductions, including unused assets, leased assets, and assets unrelated to business activities [4] Group 2 - Accelerated depreciation is allowed for fixed assets that require it due to technological advancements, with methods including shortening the depreciation period or using accelerated depreciation methods [5] - Specific provisions for accelerated depreciation include one-time deductions for newly purchased R&D equipment valued under 1 million yuan and special policies for assets valued under 5,000 yuan [5][6] - For equipment purchased between January 1, 2018, and December 31, 2027, assets valued under 5 million yuan can be deducted in full in the current period, while those over this amount follow existing tax regulations [5] Group 3 - Software and integrated circuit production equipment can be accounted for as fixed or intangible assets, with depreciation periods potentially shortened to a minimum of 2 years for software and 3 years for production equipment [6]