What are the basic requirements of fixed asset management?

Fixed Asset Management System -------------------------------------------------------------------------------- □ General Provisions Article 1 Purpose These rules are formulated for the purpose of strengthening the management of the custody and use of fixed assets. Article 2 Scope The fixed assets referred to in these rules include land, houses and buildings, machinery and equipment, transportation equipment, motors and instruments, tools and equipment (each company is divided into service equipment and electromechanical equipment). Article 3 Principles of Accounting Accounts Fixed assets with a durability of less than two years, non-productive, and not exceeding a certain amount (as determined by each company) shall be accounted for under the expense account, but not under the fixed assets account. Article 4 Management Fixed assets shall be managed by the designated department of each company according to the following categories, and the management and maintenance rules shall be formulated by the management department of each company in conjunction with the utilization department. (a) Land, buildings, transportation equipment, and service equipment shall be managed by the general department. (b) Machinery, motors, instruments, and electromechanical equipment shall be managed by the Public Works Department, but may be managed by the relevant departments depending on the actual needs. (C) Tools are managed by the material warehouse. Article 5 Numbering Fixed assets are managed by the management department after acquisition, and together with the accounting department, they are categorized and numbered according to their categories and the relationship between the accounting accounts, and the sample stickers are affixed. Article 6 Transfer When transferring personnel, fixed assets shall be transferred in accordance with the provisions of Article 11 of the Personnel Management Rules. Article 7 Increase or decrease report The accounting department shall prepare a "fixed asset increase table" in triplicate before the 15th day of the following month for items such as land, buildings, transportation equipment, machinery and equipment, and electromechanical equipment, etc., and send it to the management department for checking, and fill in the abnormality or correction, with the first one retained by the management department, the second one sent back to the accounting department for self-retention, and the third one sent to the user department for retention, and computerized statements are used instead of the report. Article 8 Inventory The fixed assets management department, in conjunction with the accounting department, shall conduct an inventory once a year (excluding tools, motors, meters, and service equipment). Another quarterly inventory of fixed assets should be made according to the register, at least ten items for each category, and the inventory should be filled out in triplicate indicating the reasons for the gain or loss, one copy for self-storage, two copies to be submitted to the (general) manager for approval, one copy to be sent to the Accounting Department, and one copy to be sent to the General Manager's Office of the General Administration Office for checking. The management department should specify the reasons for the surplus or deficit in addition to submit for approval, and should follow the procedures of the provisions of the additions or deletions. Article 9 Additions, construction, and repairs of fixed assets shall be handled in accordance with the relevant provisions of the "Material Management Measures", "Rules for Handling Construction Contracting Services", and "Construction Management Measures" respectively. Article 10: Procedures for additions After the acceptance of fixed assets such as land, buildings, transportation equipment, machinery and equipment, and electromechanical equipment, the user department (the general affairs department for land, buildings, and construction) shall fill out the "Fixed Asset Addition Sheet" in triplicate and have it signed and sealed by the management department, and send it to the accounting department to fill in the amount of the purchase, the useful life, and the amount of monthly depreciation, and then the first copy shall be forwarded to the management department to be recorded in the "Fixed Asset Register". The first copy is sent to the management department for transfer to the "Fixed Asset Registration Card", the second copy is transferred to the "Fixed Asset Registration Card" by the accounting department for self-storage, and the third copy is sent to the utilization department for retention. The accounting department shall check with the management department every month on the matters recorded in the "Fixed Asset Registration Card", and shall notify to make up for any missing matters immediately. Article 11 Dedication of fixed assets due to other companies allocated, donated and acquired, should fill in the price, such as the original price can not be traced or there is no original price, by the management department in conjunction with the accounting department to be estimated, and in accordance with Article 10 of the procedures for the increase of fixed assets. Article XII Registration After obtaining the ownership of land, houses, buildings and other real estate, the general affairs department shall register the property rights and transfer them to the "house and land registration card", and the same shall apply to the change. Article 13 Insurance Fixed assets shall be insured in accordance with the "Procedures for Handling Insurance of Corporate Property". Handling of transfer, inactivity and impairment Article 14 Handling of transfer of assets Fixed assets such as land, buildings, transportation equipment, machinery and equipment, electromechanical equipment, etc., shall be transferred to each other within the company by the outgoing department by filling out the "Fixed Asset Transfer Sheet" in quadruplicate and signing it with the management department, and then sending it to the incoming department to be signed and acknowledged (the management department shall sign and acknowledge at the same time when the management department is not the same as the other department, and shall print an additional copy to be signed and acknowledged by the incoming department at the same time), and the first copy shall be sent to the management department (the management department) to be acknowledged. The first copy will be sent to the management department (if the management department is different, the photocopy will be sent to the transferring management department to be recorded in the "Fixed Asset Registration Card"), the second copy will be sent to the accounting department, the third copy will be sent to the transferring department, and the fourth copy will be sent to the transferring department. Its entry and exit from the plant should be filled out in a separate "transfer delivery note", in six copies. The first consignment department for self-storage, the second consignment department transferred to the accounting department for temporary storage to check the third couplet, the third to the sixth couplet factory by the guards to sign the time, the weight of the car, the third couplet by the guards for temporary storage in the next morning to the consignment department of the accounting department, after checking the correctness of the second couplet, within one day, transferred to the department of the receipt of the accounting unit with the receipt of the receipt of the goods; the fourth, the fifth, the sixth couplet by the carrier along with the goods out of the factory, factory The fourth, fifth and sixth couplets are signed by the guards when the items leave the factory or enter the factory, after the time of entering the factory and the weight of the car, the fourth couplet is stored by the receiving department for checking after counting, the fifth and sixth couplets are signed by the guards after the time of exiting the factory and the weight of the car, the fifth couplet is stored temporarily by the carrier to apply for the freight fee, and the sixth couplet is stored temporarily by the guards and is forwarded to the accounting unit of the receiving department for checking the third couplet on the following morning. Article XV Asset Repair Processing Fixed assets must be sent to the manufacturer for repair, should be handled in accordance with the relevant provisions of the "Rules for Handling Engineering Repair and Construction Contracting Services", and when sent for repair, the public works department or the management department shall issue a "Material Delivery Note" in six copies, the first copy of which shall be kept by the department in which it is operated, the second copy of which shall be sent to the accounting department, the third copy of which shall be stored temporarily by the guards in the guard room and forwarded to the accounting department on the following day, and the fourth, fifth, and sixth copies of which shall be handed over to the carriers for transportation of the same items out of the factory, and the fourth copy shall be handed over to the receiving department for checking with the third copy. The fourth, fifth and sixth couplets are handed over to carriers to transport the goods out of the factory, the fourth couplet is handed over to the receiving manufacturer for temporary storage to be used as a voucher for the delivery of the goods back to the factory, and the department in charge will forward it to the accounting department for write-off after acceptance, the fifth couplet will be used for applying for the transportation fee, and the sixth couplet will be signed by the receiving manufacturer and returned to the department in charge. Article 16 Rental or loan processing fixed assets for rent or loan, the management department should be in conjunction with the accounting department and then submitted to the (general) manager in order of approval before proceeding, and should formulate a contract, a copy of which should be sent to the accounting department for verification, the contents of the contract should include the burden of repair, maintenance and taxes, rent, transportation costs, return period, maintain the original condition, details of ancillary equipment, etc., and its entry and exit of the factory should be filled out in a separate "materials delivery note" in a six-part form. and shall be handled in accordance with the provisions of Article 15 of the Procedures. Article 17 Derogation processing Land, houses and buildings, transportation equipment, machinery and equipment, electromechanical equipment to be scrapped due to derogation, should be used by the department to fill out the "fixed asset derogation sheet" in quadruplicate, indicating the reasons for the derogation, sent to the management department and the accounting department to sign the processing opinions submitted to the (general) manager, after approval, the first copy of the first sent to the management department to transfer to the "Fixed Asset Registration Card", the second and third copies according to the processing opinions together with the scrap The second and third copies are sent to the material warehouse with the waste products for signature and receipt (part of the inventory loss is exempted from the payment to the treasury), the second copy is sent to the accounting department together with the relevant information to the competent authorities for the preparation of the report, change of mortgage and release of the insurance and other formalities, and the third copy is stored by itself. If the impaired assets must be disposed of or dismantled locally due to their huge size, the fourth copy shall be sent to the entrusted department for processing. However, if the impaired assets cannot be paid into the treasury before or after the dismantling and removal of the impaired assets, the management department or the department of use shall keep them in safekeeping, and the impaired assets that have already been paid into the treasury shall be kept in the material warehouse for processing, and if the impaired assets are unable to be paid into the treasury and are determined to be marked for sale, the processing flow shall be handled in accordance with the provisions of Article 18. Article 18 Idle Fixed Assets Handling The fixed assets management department shall at least every three months organize the idle fixed assets that are considered to have no use value, fill in the "Idle Fixed Assets Detailed List", formulate the handling opinions and submit them to the (general) manager, and those approved to be put up for sale shall be handled in accordance with the following provisions: (1) The management department shall immediately issue "Fixed Assets Letting and Sale Bidding Sheet" as listed on the "Idle Fixed Assets Detailed List" after the sale of some of them has been approved. Fixed assets for sale than the price list" in quadruplicate by the (general) manager to assign a person or by the procurement department is responsible for investment than the price, and will be compared to the results of the transfer of the price in the "bidding and selling than the price list", the third copy of the self-storage, the fourth copy sent to the Asset Management Section, the first and second copy of the (general) manager's approval of the decision by the person who will be sent to the accounting department to the second copy of the check, the first copy of the first copy of the management in order to ship. (b) when the shipment, the bidding operator to fill out the "material delivery note" in six copies (carrier link do not fill) with the factory to pick up the goods, after the guards sign the factory time and weighing records, sent back to the bidding operator to issue a "payment slip" to the cashier to solve the payment of goods, and "material delivery note" remarks column fill in the "fixed assets for sale than the price of a single" number, invoice number, the first to the department of materials, the fourth sent to the contractor for receipt, the second and third to the guards to the accounting department for receipt The second and third copies are sent to the guards for checking and release, and then transferred to the accounting department for review on the following day. (c) After the pickup of the factory management should fill out a "fixed assets impairment sheet" in quadruplicate (materials warehouse joint exemption), the first copy of the self-storage to be recorded in the "fixed assets registration card", the second copy of the accounting department, the third copy of the use of the department for retention. Article 19 Handling of Impairment, Leasing and Lending of Mortgaged Assets In case of impairment, leasing or lending of fixed assets, the accounting department shall prepare a letter stating the mortgage number, name and quantity of the assets in advance and report to the Finance Department of the General Administration Office, which shall go through the procedures of changing the subject matter to the registration machinery of the loans and mortgages. □ Handling of tools, ancillary equipment and service equipment Article 20 Handling of motors and meters (1) After the acceptance of this asset, the user department shall fill in the "Fixed Asset Increase Sheet" and stamp the "Ancillary Equipment Management" chapter for each piece of the asset (if the motor or meter is attached to the machinery in the acceptance, it shall be handled in accordance with the provisions of this regulation except for the provisions of Article 10), and the first copy shall be sent to the management department to be transferred to the "Fixed Asset Registration Card" (for motors and meters, special cards are ordered by themselves), The first copy shall be sent to the management department for recording in the "Fixed Asset Registration Card" (motor, instrument special card shall be customized), the second copy shall be sent to the accounting department, and the third copy shall be kept by the user department. (b) When transferring, the management department shall be notified to record the transfer on the "Fixed Asset Registration Card", and the "Transfer and Delivery Sheet" shall be filled in to handle the delivery when it enters or leaves the factory. (C) If it needs to be repaired outside the factory, it shall be handled according to the provisions of Article 15. (D) The maintenance rules shall be formulated by the management department in conjunction with the utilization department. (E) A comprehensive inventory must be taken once a year, and the idle portion of the inventory shall be handled in accordance with the provisions of Article 18. (F) Each company may set its own standards for the management of objects (e.g., motors in air-conditioners are not included in the management or motors with more than a few horsepower are included in the management of objects, etc.). (g) The part of the loss is handled in accordance with the provisions of Article 17, and the unit of loss shall be stamped with the chapter of "subsidiary equipment management" for differentiation. Article 21 Tools (a) The purchase of all assets through the material warehouse receipt of materials, not used by the warehouse before custody, under the material account. (2) This asset refers to the tools of the material, but each company may specify the name of each item and add non-consumable parts. (C) the assets listed as personal custody should be based on the individual (*** with the user to set up sections, section chiefs for the ex officio custodian, may designate a person responsible for the actual custody of the work) to set up a "property custody card" two (differentiated by a different color), one stored in the department of the materials issued (warehouse), a retained in the centralized custody of the sections. (d) when receiving, by the user to issue a "material receipt", together with the section of the card retained to the warehouse to receive materials, and in the "property custody card" on the signature. (e) The use of this asset, such as new or additional material receipt must be approved by the plant (office) director, such as the old for the new, with the section chief approved by the material receipt for processing. (F) The transfer of the assets of the custody of the inventory must be written to send an additional copy of the management of the Department to be transferred to the "property custody card". (g) When the assets are not used and are to be returned, the approval of the director of the plant (office) shall be requested before the return of the assets, and the materials warehouse shall routinely manage the returned products. Article 22 Handling of transactional equipment (a) The purchase of this asset does not need to be handled by the material account, and will be recorded directly in the equipment or expense account after acceptance. (b) This asset shall be listed by each company and shall be purchased by the Material Warehouse at the time of requisition by stamping "Included in Property Management" on the requisition form and submitting it to the management department for requisitioning. After receiving and inspection, the accounting and warehouse copies of the requisition are sent to the accounting department for payment, and the warehouse copies are sent to the management department for recording on the "Property Custody Card" by the accounting department after the invoices are issued. (c) When the assets are classified as personal custody, a "property custody card" shall be established for each individual. For the rest, the "property custody card" shall be set up by section, and the section chief shall be the ex-officio custodian, and may designate a person to be responsible for the actual custody of the assets. (D) For the maintenance period and object of non-expendable stationery items, each company may set its own items and retention period, and is exempted from scrapping or surrendering when the retention period is exceeded. (e) A copy of the transfer inventory of the assets must be sent to the management department at the time of the transfer, so that it can be transferred to the "Property Custody Card". When the assets are not used or scrapped, an inventory of the assets shall be prepared and submitted to the director of the plant (office) for approval (or forwarded as the case may be), and then sent to the management department to be counted and received (the scrapped portion is exempted from counting and receiving), and then transferred to the "Property Custodian Card". By-laws Article 23 These rules shall be promulgated and put into effect after being submitted to the Board of Directors for approval, and the same shall apply in case of modification.