Tools and instruments include the design budget of tools and instruments used after the project is completed and put into production. Such as: various tools for production and maintenance, various instruments for laboratory measurement, analysis, testing, heat preservation and drying.
Model, forging die, heat treatment box, tool table, etc. This kind of articles is similar to those without equipment, and can be used without being fixed in a certain position or bracket, and can be classified as articles without equipment.
According to the design regulations, in capital construction, although the tools and appliances prepared for production do not meet the requirements of fixed assets, they have a service life of more than one year, and the unit value is 200 yuan, 500 yuan or 800 yuan.
It is also the payment of infrastructure funds. Tools and appliances are accounted for in the detailed account of "equipment investment-tools and appliances". The actual cost of the tools and instruments put into storage by the borrower and the actual cost of the tools and instruments delivered by the lender. Tools and appliances that are purchased and delivered directly without warehousing are also regarded as warehousing, and they are accounted for by this subject, and warehousing and outbound procedures are handled at the same time.