Accounting entries for depreciation of equipment
Borrow: Manufacturing costs (production plant depreciation)
Management costs (management, unused fixed assets depreciation)
Sales costs (enterprise sales department depreciation)
Other operating costs (business leasing of fixed assets depreciation)
R&D expenditures (R & D intangibles depreciation)
These are the costs that are incurred in the production of equipment. p>R&D expenditures (depreciation of fixed assets used in the research and development of intangible assets)
Construction in progress (depreciation of fixed assets used in construction in progress)
Employee compensation payable (non-monetary compensation)
Credit: Accumulated depreciation
Matters that need to be paid attention to in the depreciation of the equipment
1, the enterprise needs to pay attention to depreciation The scope of depreciation, in accordance with the current enterprise accounting standards, in addition to the following cases, enterprises should be all fixed assets depreciation:
(1) the enterprise has a fully depreciated but still continue to use the fixed assets;
(2) the enterprise in accordance with the relevant provisions of the enterprise's separate valuation of the land as a fixed asset accounted for;
(3) the enterprise owns in the process of renewal and transformation of fixed assets. Fixed assets in the process of renewal and transformation, unused machinery and equipment, instruments, transportation, tools and appliances, seasonal out of service is also subject to depreciation.
2, enterprises need to pay attention to the fixed assets, that is, the relevant fixed asset impairment provision.
3, enterprises need to pay attention to the depreciation period across the year when the annual depreciation amount is determined.