What are the regulations on the proportion of equipment maintenance costs to the total value of equipment?

Maintenance costs generally account for about 2%-3% of the total value of equipment, and fixed asset repair costs and other fixed asset repair costs that do not meet the conditions for recognition set forth in Article 4 of the Fixed Asset Guidelines should be recognized in profit or loss when incurred, and are clearly stated in the appendix of the Accounting Standards - Application Guidance, Accounting Items and Major Accounts Handling

Fixed asset repair costs incurred by enterprises related to specialized sales organizations are accounted for under the "Selling Expenses" account;

Fixed asset repair costs incurred by enterprises' production workshops (departments) and administrative departments are accounted for under the "Administrative Expenses" account. "Accounting. "Manufacturing costs" account with fixed assets related to the cost of items are the production workshop of machine and material consumption, depreciation of fixed assets, no fixed asset repair cost items.

In the repair of spare parts in the repair of imported spare parts is the focus of spare parts repair. Imported spare parts due to the blockade of foreign technology and the information provided by the mutilation, often failures and damage, a moment difficult to have been disposed of, resulting in great losses.

So the imported spare parts, first, we must dare to use new technologies, independent innovation, to break the monopoly of foreign technology, to master the core technology, through the restoration of the original technical performance, continue to play the utility of the equipment function. Secondly, as the team should pay great attention to the establishment of incentives to encourage employees to carry out technical research, and provide the necessary financial support and technical support.

Baidu Encyclopedia - Workshop Equipment Maintenance Fee