The cost of fixed assets refers to all reasonable and necessary expenses before the fixed assets reach the predetermined usable state. Because the liquidity of the foundation occurs in the trial operation stage, that is, the expenses incurred before the assets reach the predetermined usable state should be included in the cost of fixed assets.
Fixed assets refer to houses, machines, machinery, buildings, means of transport and other equipment, tools and appliances related to production and operation with the service life of enterprises exceeding 65,438+0 years. Broadly speaking, working capital refers to all current assets of an enterprise, including cash, inventory (materials, work in progress and finished products), accounts receivable, securities, prepayments and other items.
Extended data:
Disposal of fixed assets, including sale, transfer, scrapping and damage of fixed assets, foreign investment, exchange of non-monetary assets, debt restructuring, etc.
I. Conditions for derecognition of fixed assets
Fixed assets that meet one of the following conditions shall be derecognized:
(1) Fixed assets are in the disposal state;
(2) The fixed assets are not expected to generate economic benefits due to their use or disposal.
Second, the disposal of fixed assets
(1) If an enterprise holds fixed assets for sale, it shall adjust its estimated net salvage value.
(2) When the fixed assets are sold, transferred, scrapped or damaged by the enterprise, the amount of the disposal income after deducting the book value and relevant taxes and fees is included in the current profit and loss. The book value of fixed assets is the amount after deducting accumulated depreciation and accumulated impairment reserve from the cost of fixed assets.
(3) If an enterprise includes the subsequent expenditure of fixed assets in the cost of fixed assets, it shall stop recognizing the book value of the replaced part.
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