Unless otherwise stipulated by the competent departments of finance and taxation, the minimum depreciation period of fixed assets such as tools, appliances and furniture related to production and business activities is 5 years. Therefore, the service life of office furniture is 5 years in the legal sense. After the end of the five-year service life, no matter how the furniture is used, it must be replaced. Problems will also occur when the office chair is used for a long time. During use, it is necessary to regularly check whether the five-star casters are worn and whether the screws are loose. If used for a long time, it should be replaced. This maintenance cost is not high.
Second, detailed analysis
Fixed assets refer to assets held for producing goods, providing services, leasing or managing at the same time; The service life exceeds one fiscal year. Service life refers to the expected period for an enterprise to use a fixed asset, or the quantity of products or services that the fixed asset can produce. The fixed assets and the economic benefits related to the fixed assets are likely to flow into the enterprise, and the cost of the fixed assets can only be determined through a reliable plan.
3. What are fixed assets?
1, houses and buildings;
2, general office equipment, refers to the common office and business equipment, general equipment belongs to the general, clothing, drinking utensils, cookers, decorations, etc. Also listed as general equipment;
3, special equipment, refers to all equipment belonging to the enterprise dedicated to a job;
4. Cultural relics and exhibits refer to all kinds of cultural relics and exhibits of cultural institutions such as museums and exhibition halls;
5. books;
6. Transportation equipment refers to various means of transportation used by the logistics department;
7 machinery and equipment, mainly machine tools, power machines, tools and standby generators used by the logistics department of the enterprise, as well as hospital instruments, testing instruments and medical equipment.