Fixed assets of a library are books, various instruments and equipment, bookshelves, reading tables and chairs, various cabinets, tables, benches, fans, etc., and materials of the same kind valued at more than 500 dollars per item or purchased in large quantities.
Fixed assets are all in some physical form. Software counted as fixed assets must be purchased together with the hardware to be counted. E-books counted as fixed assets personally do not think it is appropriate. E-books and ordinary books are different, should be included in intangible assets. And the new system of the Fuye unit provides that books do not have to be depreciated.
The book belongs to which assets
The book belongs to the fixed assets
The book into the fixed assets standard
The book is generally not counted as fixed assets, only in the library or unit library (but also a relatively large library) to be accounted for in the fixed assets.
Of course, if it is a set of high-value technical books or documents, can also be included in fixed assets
Library newspapers, periodicals are fixed assets
From an accounting point of view, an asset as a fixed asset, the first thing you need to comply with the definition of fixed assets, that is, first of all, if he is a business for the production of products, Provide services, rental or business management and held, the use of more than 12 months, the value of a certain standard of non-monetary assets. Secondly, it must meet the conditions for the recognition of fixed assets, that is, the economic benefits associated with the fixed assets are likely to flow into the enterprise, at the same time, the cost of the fixed assets can be measured reliably.
And the library of newspapers, periodicals as the physical form of knowledge his cost can not be measured, so in this sense he is not a fixed asset.
What are fixed assets?
View Article Fixed Asset Classification Standards 2009-06-12 08:29 The logistics department of an enterprise can specify the catalog of fixed assets according to the specific conditions of the system. Generally speaking, fixed assets can be divided into the following eight categories: Editor's Choice: Fixed Assets Inventory Methods
First, houses and buildings
Houses and buildings, refers to the property rights belonging to the enterprise's all the houses and buildings, including offices (buildings), meeting halls, dormitories, canteens, garages, warehouses, oil tanks, archives, rooms, boiler rooms, chimneys, water towers, wells, fences and their ancillary water, electricity, gas, and so on. and its affiliated facilities such as water, electricity, gas, heating and sanitation. Affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores and other houses and buildings, the property rights of the enterprise.
Second, the general office equipment
General office equipment, refers to the enterprise commonly used office and business equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances. General equipment belongs to the general, was clothing utensils, drinking utensils cookware, decorations, etc. Also listed within the general equipment category.
Editor's Choice: Executive
Third, special equipment
Special equipment, refers to all the equipment belonging to the enterprise specifically for a particular job. Including: sports and cultural activities equipment, audio and video equipment, screening camera equipment, typing telex equipment, telephone and telegraph communications equipment, stage and lighting equipment, archives of special equipment, as well as office modernization of microcomputer equipment. Where there are tools and instruments dedicated to a particular job, they should be listed as special equipment.
Fourth, cultural relics and artifacts
Cultural relics and artifacts on display, refers to museums, exhibition halls and other cultural institutions of all kinds of cultural relics and artifacts on display. For example, antiques, paintings and calligraphy, commemorative items. Some of the enterprise logistics department has an exhibition room, showroom, where the above items also belong to cultural relics and exhibits.
Fifth, books
Books, refers to professional libraries, cultural centers of books and units of business books. Enterprise internal library, archives all kinds of books, including political, business, literature and art books, are state property.
VI. Transportation Equipment
Transportation equipment refers to all kinds of transportation tools used in the logistic department, including cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, manpower trailers, panel trucks, bicycles, and small-wheeled vehicles.
VII, machinery and equipment
Machinery and equipment, mainly used for their own maintenance of the enterprise's logistical department of machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and hospitals, medical equipment. Some subsidiary productive enterprises machinery, tools and equipment should also be included.
Eight, other fixed assets
Other fixed assets, refers to the above categories are not included in the fixed assets. The competent authorities can be divided appropriately according to the specific circumstances, but also the above categories can be appropriately subdivided and increased categories.
Source: General Logistics Management Resource Network Office Manual of Fixed Asset Management Fixed Asset Standard refers to the main means of labor and non-production and business housing and equipment should be listed as fixed asset management and accounting conditions. It is based on the fixed asset value of the turnover mode and management needs to be unified. The conditions of labor materials listed as fixed assets are: (1) the use period is more than one year; (2) the unit value is more than the specified limit. The conditions for non-production and business housing and equipment to be classified as fixed assets are: (1) the period of use is more than two years; (2) the unit value is more than 2,000 yuan. If the above two conditions are not met at the same time, they are classified as low value consumables and are included in the management and accounting of working capital. However, some fixed assets unit value is lower than the required standard, but belongs to the enterprise's main production equipment, should still be listed as fixed assets. Listed as fixed assets of the unit value of labor materials standard is according to the characteristics of the industry and the size of the enterprise respectively, and has been with the development of economic construction for a number of adjustments: 1952 to 1956 for 100 yuan or more than 200 yuan; 1957 to 1964 changed to 200 yuan or more than 500 yuan; after 1965 was changed to 200 yuan, 500 yuan, 800 yuan above. Enterprises should formulate a "fixed asset catalog" in accordance with the fixed asset standards and in the light of the specific conditions of the enterprise, listing the names and numbers of the fixed asset items owned by them, so as to avoid the confusion in management and accounting caused by the fact that, due to the differences in the purchase price and expected service life of the same item, it is sometimes classified as a fixed asset, and sometimes classified as a low-value consumable item. Confusion. As long as the conditions of fixed assets whether ordinary invoices or VAT invoices can be fixed assets, just ordinary invoices can not be deductible, VAT invoices can be deductible.... >>
More than 2000 books belong to fixed assets
Depends on whether to meet the conditions for recognition of fixed assets
1. for the production of goods, the provision of services, leasing or business management and held (holding purpose);
2. useful life of more than one fiscal year.
(1) assets held for different purposes, the classification may also be different, such as housing, for general enterprises, mostly used in production and operation, is a fixed asset, while for real estate companies held for sale of commercial properties, it is inventory;
(2) "Rental" is limited to operating leases (2) "Rental" is limited to machinery and equipment leased under operating leases; if the asset is leased under a finance lease, it is not an asset of the issuer during the lease term; if it is leased out buildings, etc., it should generally be treated as an investment property;
(3) the useful life can also be expressed in terms of the number of products or services produced or rendered by the fixed asset;
(4) it must be a tangible asset in order to distinguish it from an intangible asset. to be distinguished from intangible assets.
In addition, the current accounting standards no longer emphasize the "unit value standard", because the uniform unit value standard is not applicable to all enterprises. Of course, in practice, enterprises still need to use professional judgment and give due consideration to the unit value criterion in order to distinguish low value consumables from fixed assets.
A fixed asset is recognized when it meets the following conditions:
① It is probable that the economic benefits associated with the fixed asset will flow to the enterprise;
② The cost of the fixed asset can be measured reliably. "Reliable measurement" can also be based on reasonable estimates in some cases, for example, fixed assets that have reached their intended use but have not yet been completed should be recorded at provisional value, i.e., their cost can be measured reliably and depreciation should be provided.
From the above several judgment criteria, the book should not be a fixed asset, but an asset similar to inventory
What are those that are fixed assets?
Fixed assets are tangible assets with the following two characteristics: (1) held for the production of goods, services, rental or business management: (2) useful life of more than one fiscal year, and the difference between the old guidelines are two: First, the fixed assets in the value of the number of no longer have a limit on the standard, that is, there is no need to take into account the amount of 2000, 10,000 of these monetary limitations, and secondly, will be The second is to change the expected useful life of more than one accounting period rather than the useful life of more than one accounting period
Which belong to the fixed assets, transportation called
This question is not too scientific, more scientific way to ask the accounting for fixed assets, including what is included in the content.
The specific content of the division from different perspectives:
First, fixed assets can be categorized according to their economic use, use, ownership, physical form and use of the period of accounting.
According to the economic use is divided into two categories of production and operation and non-production fixed assets for production and operation refers to the direct service in the whole process of production and operation of fixed assets, such as plant, machinery and equipment, warehouses, sales sites, transportation vehicles and so on. Fixed assets for non-production refers to fixed assets that do not directly serve the production and operation, but are designed to meet the needs of employees' material culture and living welfare, such as staff dormitories, canteens, nurseries, kindergartens, bathrooms, infirmaries, libraries and other aspects of scientific research and other use of housing, equipment and other fixed assets.
According to the use of the situation is divided into the use, not used, do not need to use three categories of fixed assets in use refers to the enterprise is using a variety of fixed assets, including seasonal and major repairs and other reasons for the temporary suspension of use as well as stored in the use of the department in order to replace the use of machinery and equipment. Unused fixed assets refer to new fixed assets that have not yet been put into use and fixed assets that have been approved to be discontinued. Fixed assets not in use refers to the enterprise does not need to use, ready to dispose of fixed assets.
According to the ownership of property rights is divided into own, receive investment and lease three categories of own assets refers to the enterprise has ownership of a variety of fixed assets. Tenant fixed assets refers to the fixed assets leased from outside the enterprise, tenant fixed assets can be divided into operating lease assets and financial lease fixed assets, operating lease assets do not belong to the lessee's ownership, and financial lease fixed assets, after the expiration of the ownership of the lessee, the lessee can be regarded as its own assets for management, to be depreciated.
According to the physical form is divided into housing and buildings, machinery and equipment, electronic equipment, transportation equipment and other equipment five categories 5. According to the minimum period of use of fixed assets is divided into 5 years, 10 years, 20 years, the minimum period of use of 5 years, such as electronic equipment and trains, ships, means of transportation other than, as well as production and operation of the appliances, tools, furniture, and other fixed assets; the minimum period of use for 10 years. such as trains, ships, machines, machinery and other production equipment; the minimum period of 20 years such as houses, buildings and other fixed assets. Enterprises in the shortest period of use of fixed assets classification, can not be different years of use of fixed assets into a class, so as not to affect the correctness of the depreciation of fixed assets.
Second, generally speaking, fixed assets can be divided into eight categories, the logistics department of each enterprise can also be based on the specific circumstances of the enterprise, the specific provisions of various types of fixed assets catalog.
Houses and buildings houses and buildings, refers to the property rights belonging to the enterprise all houses and buildings, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences, etc., and their affiliated water, electricity, gas, heating, sanitation and other facilities. Affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores and other houses and buildings, the property rights are the enterprise.
General office equipment general office equipment, refers to the enterprise commonly used office and affairs equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances. General equipment belongs to the general, being clothing utensils, drinking utensils cookware, decorations, etc. are also listed within the general equipment category.
Specialized equipment special equipment, refers to all enterprises belonging to the equipment used exclusively for a particular job. Including: sports and cultural activities equipment, audio and video equipment, screening camera equipment, typing telex equipment, telephone and telegraph communications equipment, stage and lighting equipment, archives of special equipment, as well as office modernization of microcomputer equipment. Where there are tools and instruments dedicated to a particular job, they should be listed as special equipment.
Cultural relics and displays cultural relics and displays, refers to museums, exhibition halls and other cultural institutions of various cultural relics and displays. For example, antiques, paintings and calligraphy, souvenir items. Some enterprise logistics department has an exhibition room, showroom, where the above items also belong to cultural relics and exhibits.
Books books, refers to professional libraries, cultural centers of books and units of business books. All kinds of books, including political, business, literary and artistic books, in the library and archives within the enterprise are state property.
Transportation equipmentTransportation equipment refers to all kinds of transportation tools used in the logistics sector, including cars, jeeps, motorcycles, vans, buses, boats, transport cars, three-wheeled trucks, manpower trailers, panel trucks, bicycles, and small-wheeled vehicles.
Machinery and equipment machinery and equipment, mainly the enterprise logistics department for their own maintenance of machine tools, power machines, tools, etc. and spare ...... >>
Business unit employees personally purchased a small number of business books to be recorded in the unit fixed assets?
Books cannot be entered into the fixed asset account.
Office desks and chairs, computers and other office equipment is not a fixed asset
Belongs.
Fixed assets refers to the enterprise for the production of products, the provision of services, rental or business management and held, the use of more than 12 months, the value of a certain standard of non-monetary assets, including houses, buildings, machinery, machinery, means of transportation and other production and business activities related to equipment, appliances, tools and so on. Fixed assets are the means of labor of the enterprise and the main assets on which the enterprise relies for production and operation. From the accounting point of view, fixed assets are generally divided into fixed assets for production, fixed assets for non-production, leased fixed assets, unused fixed assets, fixed assets not required, fixed assets under finance leases, fixed assets under donations and so on.
Generally speaking, fixed assets can be divided into eight categories, the logistics department of each enterprise can also be based on the specific circumstances of the enterprise, the specific provisions of various types of fixed assets catalog.
Classification:
1. houses and buildings
Houses and buildings, refers to the property rights belonging to the enterprise's all houses and buildings, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, rooms, boiler rooms, chimneys, water towers, wells, fences, etc., and their ancillary facilities, such as water, electricity, gas, heating, sanitation. Affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores and other houses and buildings, the property rights are the enterprise.
2. General office equipment
General office equipment refers to the common office and business equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances. General equipment belongs to the general, being clothing utensils, drinking utensils, cooking utensils, decorations, etc. are also included in the general equipment category.
3. Specialized equipment
Specialized equipment, refers to all the equipment belonging to the enterprise specifically for a particular job. Including: sports and cultural activities equipment, audio and video equipment, screening camera equipment, typing telex equipment, telephone and telegraph communications equipment, stage and lighting equipment, archives of special equipment, and office modernization of microcomputer equipment. Where there are tools and instruments dedicated to a particular job, they should be listed as special equipment.
4. cultural relics and artifacts
Cultural relics and artifacts on display, refers to museums, exhibition halls and other cultural institutions of all kinds of cultural relics and artifacts on display. For example, antiques, paintings and calligraphy, souvenir items and so on. Some corporate logistics departments have internal exhibition rooms, showrooms, where the above items also belong to cultural relics and exhibits.
5. Books
Books, refers to the books of professional libraries, cultural centers and business books of the unit. All kinds of books, including political, business, literary and artistic books, owned by the library and archives within the enterprise are state property.
6. Transportation equipment
Transportation equipment refers to all kinds of transportation tools used in the logistic department, including cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, manpower trailers, panel trucks, bicycles, and small-wheeled vehicles.
7. Mechanical equipment
Mechanical equipment, mainly machine tools, power machines, tools, etc. and standby generators, etc., used by the logistic department of the enterprise for its own maintenance, as well as counting instruments, testing instruments, and medical equipment of hospitals. Some subsidiary productive enterprises machinery, tools and equipment should also be included.
8. Other fixed assets
Other fixed assets, refers to the fixed assets not included in the above categories. The competent authority can be appropriately divided according to the specific circumstances, but also the above categories can be appropriately subdivided and additional categories.