How to make accounts about purchasing old fixed assets?

According to the accounting standards for business enterprises (system), the purchased fixed assets that can be used without the construction process are accounted for according to the actual purchase price, packaging fee, transportation fee, installation fee and related taxes paid.

It can be seen that the cost of purchasing old fixed assets is measured according to the actual purchase price. The original book value and appraisal value of the original owner of fixed assets cannot be regarded as the recorded value of fixed assets, that is, the accumulated depreciation is not recognized when the fixed assets are recorded.

Of course, when determining the estimated service life and estimated net salvage value of the old fixed assets, we should consider the facts of the old fixed assets and cannot directly apply the relevant data of the brand-new fixed assets.

Therefore, when purchasing fixed assets, the accounting treatment should be:

Borrow: fixed assets of 9000 yuan.

Loan: 9000 yuan in the bank.