Calculation of estimated net salvage value of fixed assets:
Estimated net salvage value refers to the amount obtained by the enterprise from the disposal of the asset after deducting the estimated disposal costs, assuming that the estimated useful life of the fixed asset has been expired and it is in the expected state at the end of its useful life. The enterprise shall reasonably determine the estimated net residual value of fixed assets based on the nature and use of the fixed assets. Once the estimated net residual value is determined, it shall not be changed arbitrarily.
:Definition of fixed assets and what are the classifications?
I. Definition of Fixed Assets:
Fixed assets refer to the fixed assets held by the enterprise for the production of products, the provision of services, leasing or management, the use of the term of use of more than one year, the value of a unit of more than 2,000 yuan of housing and construction, machinery and equipment, means of transportation, office equipment, special equipment, books, cultural relics and works of art, and other equipment, utensils, appliances, and other equipment related to production and business activities. Business activities related to equipment, appliances, tools and so on. However, SMEs can define fixed assets according to the actual use of their business.
Two, the eight categories of fixed assets include:
1, houses and buildings, refers to the property rights belonging to the enterprise of all houses and buildings.
2, general office equipment, refers to the enterprise commonly used in the office and affairs of the equipment.
3, special equipment, means all the equipment belonging to the enterprise specifically for a particular job.
4, cultural relics and displays, refers to the museums, exhibition halls and other cultural institutions of various cultural relics and displays.
5. Books, refers to the books of specialized libraries, cultural halls and business books of the units.
6. Transportation equipment refers to all kinds of transportation tools used in the logistics sector.
7, machinery and equipment, mainly used by the enterprise logistics department for its own maintenance of machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and hospital medical equipment and equipment.
8, other fixed assets, refers to the fixed assets not included in the above categories. The competent authorities can be divided appropriately according to the specific circumstances, but also the above categories can be appropriately subdivided and increased categories.