固定资产折旧是当月算还是下月开始折旧？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	固定资产折旧是当月算还是下月开始折旧？
释义	1、固定资产计提折旧时：当月增加的固定资产，当月不计提折旧，从下月起计提折旧；当月减少的固定资产，当月仍计提折旧，从下月起停止计提折旧。 2、提足折旧后，不管能否继续使用，均不再提取折旧；提前报废的固定资产，也不再补提折旧。
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