1, received relocation compensation,
debit "bank deposits" account, credit "special accounts payable" account.
2. Expenditure on relocation costs, recognition of related losses or carrying forward of the book cost of the assets expropriated or dismantled: according to the expenditure or the cost of the assets to be written off,
debited to "Non-operating Expenses - Expenditure on Relocation Costs, Expenditure on Disposal of Relocated Assets", "Accumulated Assets Disposal Expenditure" and "Accumulated Cash Flow". "Accumulated depreciation", "Accumulated amortization", etc.
Credit "bank deposits", "Remuneration payable to employees", "Fixed assets", "Intangible assets" and other subjects;
Extended information: 1, in the factory relocation budget, we need to be subdivided into categories of relocation matters for detailed budget. Including equipment transportation, personnel costs, dismantling costs, which costs, taxes and the cost of garbage removal. 2, for equipment transportation costs, to label the equipment, count the number, note the use of equipment, for not responsible for dismantling equipment, and dismantling and transportation of equipment, the offer are different, to reflect. Equipment lifting costs, in accordance with the other company's offer, according to the number of tons for the budget. In the plant relocation, transportation costs, to be calculated in accordance with the estimated Deer City, the specific costs to be budgeted in accordance with the relocation company quotes, generally for the kilometer quote. 3, the labor cost is also one of the must be considered, the labor cost here, mainly including the cost of transportation personnel in the relocation. And after the relocation of the plant site cleaning, belongs to a piece of additional costs, also need to be recorded.