Firstly, when the investor puts in the equipment with an appraised value of 80,000 yuan, the accounting should be recorded as:
Borrow: fixed assets 80,000
Credit: paid-in capital 80,000
This shows that the company's fixed assets have increased by 80,000 yuan, and at the same time, the investor's equity also increases accordingly.
Secondly, for the $30,000 that has been depreciated, if the equipment is still in use, the depreciation expense will be treated as follows:
Borrow: Manufacturing/administrative expenses 30,000
Credit: Accumulated depreciation 30,000
This indicates that the depreciation expense that has already been deducted will no longer be added to the value of the fixed assets but will be apportioned to the current period's production or administrative costs.
On the issue of wear and tear of equipment, tangible wear and tear (e.g., friction, corrosion, etc.) and intangible wear and tear (e.g., technological obsolescence) should be treated separately. For tangible wear, it is necessary to slow down the wear and tear through rational use, maintenance and regular overhaul; for intangible wear, it is necessary to pay attention to the idle time of the equipment and manage it effectively.
In summary, the accounting entries reflect the inputs, assessed value and depreciation treatment of the equipment, while reminding attention to the management of wear and tear of the equipment to ensure the accurate recording of asset value and effective use.