How to calculate the depreciation of Hong Kong profits tax operating rent?

Calculate operating rental income, operating expenses and depreciation expenses.

1. Add up the rental income from the leased property to ensure that only the rental income related to operation is calculated, excluding the rental income of individual houses.

2. Total operating expenses related to the leased property, including but not limited to property management fees, maintenance fees, insurance fees, etc.

3. The depreciation expense of fixed assets on the leased property can be calculated according to the purchase price, expected service life and residual value of the assets.