Appraisal of fixed assets allowed depreciation.
I. Explanation:
Enterprises after the restructuring of the depreciation of fixed assets, fixed assets can be depreciated in accordance with the original book value of fixed assets, can also be assessed in accordance with the recognition of the original value of fixed assets, the specific provisions of the following provisions should be dealt with separately:
1, according to the assessment of the original value of fixed assets after the reconciliation of depreciation
Enterprises restructured as a joint stock limited company If, after the reorganization, it is proposed to depreciate the fixed assets according to the original value of the fixed assets after the evaluation and reconciliation and to charge them to costs, when adjusting the book value of fixed assets according to the value of fixed assets recognized by the evaluation, the income tax payable in the future according to the required evaluation of the value added should be credited to the account of "Deferred Taxes", and the difference of the value added by the evaluation of the fixed assets after deducting the income tax payable in the future should be credited to the account of "Deferred Tax". The difference between the appraised value of fixed assets and the future income tax payable shall be credited to "capital surplus". At the time of depreciation, or at the time of carrying forward the taxable income according to the specified period, the income tax payable is debited to the account of "Deferred tax" and credited to the account of "Taxes payable - Income tax payable". Income tax payable".
2. Depreciation of the original book value of fixed assets
When an enterprise is reorganized into a joint stock limited company, if the depreciation of the original book value of fixed assets is only charged to the cost of the company, the assessed value-added portion does not need to be calculated for the future income tax payable, and the company should charge all the assessed value-added portion to the capital surplus. When depreciation is provided, the company shall debit the relevant account and credit the "Accumulated Depreciation" account for the depreciation provided on the basis of the original book value of the fixed assets; at the same time, the difference between the depreciation provided on the basis of the original value of the fixed assets after the appraisal of the appreciation of the value of the fixed assets and the depreciation provided on the basis of the original book value or the average amount to be written off according to the stipulated time period (not exceeding 10 years) shall be debited to "Capital surplus". Debit "capital surplus" account, credit "accumulated depreciation" account.
Second, depreciation:
Accrued depreciation is the company's financial processing, pre-accrual of certain depreciation expenses that have occurred, but not actually paid. Depreciation needs to distinguish between the accounting period and the depreciation period, which are not necessarily the same period.
Three, the principle of depreciation:
1, the month of the new fixed assets in that month, no depreciation, the next month to start depreciation; the month of the reduction of fixed assets in that month, according to the depreciation of the next month, no depreciation.
2, intangible assets and fixed assets is just the opposite, the month of the increase in intangible assets, amortization began that month; the month of the decrease in intangible assets, the month is no longer amortized.
Four, fixed assets:
1, fixed assets refers to the enterprise for the production of products, the provision of services, leasing or business management and held, the use of more than 12 months, the value of non-monetary assets up to a certain standard, including buildings, buildings, machinery, machinery, means of transportation, and other equipment, appliances, tools and other production and business activities related to equipment.
2, fixed assets is the enterprise's labor means, but also the main assets on which the enterprise production and operation. From the accounting point of view, fixed assets are generally divided into production fixed assets, non-production fixed assets, leased fixed assets, unused fixed assets, fixed assets not required, fixed assets under finance leases, donations of fixed assets.