What is a spare part fund algorithm?

The accounting method for spare parts funds is calculated as follows: (1) Calculated by the average number of reserves fixed by the spare parts card; (2) Estimated by 2% to 3% of the total value of the original equipment purchased; (3) Pressing Calculate the disintegration consumption of typical equipment; (4) Calculate the complex factor of the company's equipment repairs; (5) Revise the product of the actual annual consumption of funds and the capital turnover period to obtain the annual average spare parts reserve fund; (6) Refer to the calendar year spare parts funds The consumption amount, especially the consumption amount of the previous year, is approved.