一是“會(huì)計(jì)折舊額”：稅收上加速折舊，會(huì)計(jì)上未加速折舊的，本列填固定資產(chǎn)會(huì)計(jì)上實(shí)際賬載折舊數(shù)額。會(huì)計(jì)與稅法均加速折舊的,不填寫本列。二是“正常折舊額”：會(huì)計(jì)和稅收均加速折舊，為統(tǒng)計(jì)企業(yè)享受優(yōu)惠情況，假定該資產(chǎn)未享受加速折舊政策，本列填報(bào)該固定資產(chǎn)視同按照稅法規(guī)定最低折舊年限用直線法估算折舊額。當(dāng)稅法折舊額小于正常折舊額時(shí)，第9列填寫本期實(shí)際折舊額，第14列按照本年累計(jì)數(shù)額填報(bào)。對(duì)于會(huì)計(jì)未加速折舊，稅法加速折舊的，不填寫本列。