Various factors of depreciation of fixed assets are analyzed,more examples of calculation of it are given and the transformation rule of position in the old account with yearly differences according to the mathematical rectangular setup are found ont.

A reasonable comparison and analysis should be made when a company calculates the depreciation of fixed assets.

The article explains the several methods to calculate the depreciation of fixed assets,provids insights into the problems in the process of it,and analyzes the difference in the income tax when the enterprises adopt different depreciation methods.

A Brief Comment on Fixed Asset Depreciation in Cost of CultivatingPersonnel in Colleges and Universities;

(1)the fixed asset depreciation amounts should be limited to the proportion of the business asset because of the quasi-public feature of the South-to-North Water Transfer Project.

Based on the input output models of the value from and using ,the basic equations of price changes and the sub matrix method, an algorithm for evaluating the effect of the change in the product prices and the fixed assets depreciation charges in some divisions on the product prices and the incomes in the others.

By analyzing the GDP measuring and calculating methods in line with the Marxist theory, the present paper points out the fact that GDP does not wholly represent the value of novel creation and therefore, is actually not the best total amount index of social production since it contains fixed assets depreciation.