The main consideration for booking is the book value:
From the accounting point of view, fixed assets are generally categorized into fixed assets for production, fixed assets for non-production, leased fixed assets, unused fixed assets, fixed assets not required, fixed assets under finance leases, fixed assets under donations and so on.
1. Fixed assets purchased are recorded according to the actual purchase price paid or the original book value of the unit sold (net of the original installation cost), packaging costs, transportation and installation costs.
2. Fixed assets constructed by oneself are recorded according to all the expenditures actually incurred in the construction process.
Fixed assets transferred from investment by other units are recorded at the price confirmed by appraisal or agreed in the contract or agreement.
3. Fixed assets leased under finance are recorded at the price of the equipment purchased, transportation costs, insurance costs en route, installation and commissioning costs and other expenditures as determined by the lease agreement.
4, in the original fixed assets on the basis of alteration, expansion of fixed assets, take the original fixed assets book value, minus the alteration, expansion of the process of income from the change, plus the increase in expenditure due to the alteration, expansion of the book.
5, accept the donation of fixed assets should be in accordance with the market price of similar assets or relevant documents to determine the value of fixed assets. Acceptance of the donation of fixed assets incurred in the cost of fixed assets should be included in the value of fixed assets.
Inventory of fixed assets, according to the full replacement value of the book.
Depreciation: we have to recognize some of the basic elements of depreciation,
First, to predict the use of the judgment under the life of the issue, the tax bureau's minimum useful life is a reference to look at the actual situation of the enterprise and the equipment;
Second, to predict the final salvage value can be retained salvage value can be left behind, generally left 0.05% -5%, you can refer to their own equipment;
Third, the choice of depreciation method, the general tax bureau financial system for the record, most of the straight-line depreciation method, but also according to their own situation to choose other depreciation methods.
Three confirmed we can confirm the depreciation calculation.
In addition to the State Council, the competent financial and tax authorities provide otherwise, the minimum years for the calculation of depreciation of fixed assets are as follows:
(1) houses, buildings, for 20 years;
(2) aircraft, trains, ships, machines, machinery, and other production equipment, for 10 years;
(3) appliances, tools, furniture, etc., related to production and business activities. (5 years);
(4) means of transportation other than airplanes, trains and ships, 4 years; (5) electronic equipment, 3 years. Depreciation methods are
1, average life method, more commonly used,
2, workload method,
3, double declining balance method,
4, sum-of-the-years method.
1, average life method/straight-line method: monthly depreciation = [original value * (1 - estimated net salvage rate)]/(estimated useful life * 12).
2. Workload method: Monthly depreciation = Monthly workload * [Original value * (1 - Estimated net salvage rate)] / Estimated total workload.
3. Sum-of-the-years method: annual depreciation rate = (N-I)/0. 5*N*(N+1), annual depreciation amount = (original value - projected net salvage value)*annual depreciation rate, [where,N=projected useful life. I=used life].
4, double declining balance method: annual depreciation rate = 2 / useful life, annual depreciation = (original value - accumulated depreciation) * annual depreciation rate, the last two years of the annual depreciation calculated using the straight-line method, that is,
(original value - accumulated depreciation - projected net salvage value)/2.
Projected net salvage rate = projected net salvage value / original value.