(1) The completed fixed assets handed over by the construction unit shall be valued according to the value determined in the inventory of property delivered for use by the construction unit. (2) Self-made and self-constructed fixed assets shall be valued at the actual cost when completed and used. (3) The purchased fixed assets shall be valued based on the purchase price plus the packaging fees, transportation fees, installation fees and taxes paid. Equipment imported from abroad is valued based on the purchase price of the equipment plus import taxes, domestic transportation fees, installation fees, etc. In addition to fixed assets that have been fully depreciated and leased fixed assets, the reconstruction expenditures for other fixed assets should be added to the calculation of fixed assets according to the reconstruction expenditures incurred during the reconstruction process, including material costs, labor costs, relevant taxes, etc. tax basis.
So choose BCD