How many years is the depreciation period of office desks and chairs? How to calculate?

Any product says upgrading. According to Article 60 of the new enterprise income tax law, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum depreciation period of Beijing office furniture as a fixed asset is: (1) 20 years for houses and buildings; (2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year; (3) Appliances, tools and furniture. 5 years related to production and business activities; (4) Other than airplanes, trains and ships. Bian Xiao, a brilliant career in Beijing Office Furniture Factory, suggests that in daily use, office furniture products that have been used for a certain number of years also need to be eliminated and replaced, and the styles and functions will have a better humanized experience with the update and upgrade. Most importantly, for those products with leather, cloth and net surfaces, such as office chairs, sofas and curtains, it is difficult to completely remove bacteria and various parasites in normal cleaning and nursing. In order to ensure the sanitary quality of the office environment, as business owners, they should increase their budgets and completely update their office furniture. In addition, the frequent use of office tables and chairs will lead to aging and damage of furniture products. In addition to simple maintenance, formal Beijing office furniture manufacturers should be selected for cooperative procurement.