Revenue from the sale of fixed assets should be accounted for through the "fixed assets liquidation" account, the specific entries are as follows:
1, the fixed assets will be transferred to the fixed assets liquidation:
Borrowing: Fixed Assets Liquidation (transferred to the liquidation of the fixed assets book) value).
Accumulated depreciation (the amount of depreciation that has been provided).
Provision for Impairment of Fixed Assets (Provision for Impairment already made).
Credit: Fixed assets (original book value of fixed assets).
2. When relevant cleanup costs are incurred:
Borrow: fixed asset cleanup.
Taxes payable-VAT payable (input tax).
Credit: bank deposit.
3, the recovery of disposal price, the realization of income:
Borrow: bank deposits.
Credit: fixed assets clearance.
Taxes payable-VAT payable (output tax).
4, carry forward the disposal of gains and losses arising from the net loss, debited to the "asset disposal gain or loss"; net gain, credited to the "asset disposal gain or loss", the specific entries are as follows:
Borrow: bank deposits.
Credit: Fixed Asset Disposal.
Taxes payable - VAT payable (output tax).
Gain or loss on disposal of assets (or debit).
The eight categories of fixed assets include:
1. Houses and buildings, which are all houses and buildings whose property rights belong to the enterprise.
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.