Included in fixed assets-furniture, with monthly depreciation.
What asset class does air conditioning belong to?
Air conditioning is classified as a fixed asset-office equipment.
What items need to be invoiced for air conditioning installation?
The billing unit is an engineering company. If the billing unit is legal and effective, the business can be handled as a project, which is ok as long as it is approved by the owner, which is often handled in the project.
The business carried out by enterprises and customers belongs to the same sales behavior, and belongs to mixed sales behavior rather than part-time business behavior, that is, if a boiler company provides both sales products and transportation business, it shall declare and pay value-added tax on the mixed sales behavior provided by the same customer. Similarly, if an air conditioner agent sells air conditioners and provides installation services at the same time, it belongs to the same sales behavior and should issue a VAT invoice.
How to calculate the cost of buying a TV set?
How should I calculate the cost of buying a TV set? Details are as follows:
Borrow: Fixed assets-TV sets
Taxes payable-VAT payable (input tax)
Loan: bank deposit/cash on hand.
Some accountants think so, judging by the value of TV sets:
1. If the value of the TV set is more than 2,000 yuan (including 2,000 yuan), it shall be included in the fixed assets;
2. If the TV set is worth less than 2,000 yuan, it should be included in the low-value consumables.
According to Article 20 of Accounting Standards for Business Enterprises No.65438 +0- Inventory, an enterprise shall amortize low-value consumables and packages by one-time write-off method or five-five amortization method, and include them in related asset costs or current profits and losses.
What subjects do fixed assets include?
Eight categories of fixed assets include:
1. Houses and buildings refer to all houses and buildings whose property rights belong to this enterprise.
2. General office equipment refers to the office and business equipment commonly used by enterprises.
3. Special equipment refers to the equipment owned by an enterprise and used exclusively for a certain job.
4. Cultural relics and exhibits refer to various cultural relics and exhibits of cultural institutions such as museums and exhibition halls.
5. Books refer to books of professional libraries and cultural centers and business books of units.
6. Transportation equipment refers to various means of transportation used by the logistics department.
7. Mechanical equipment, mainly machine tools, power machines, tools and standby generators used by the logistics department of the enterprise, as well as hospital instruments, testing instruments and medical equipment.
8. Other fixed assets refer to fixed assets that are not included in the above categories. The competent department may appropriately divide the above categories according to the specific circumstances, and may also appropriately divide more categories.
How to occupy the air-conditioned TV sofa in the foot bath shop? Generally speaking, it can be included in the fixed assets-furniture, and depreciation is accrued every month. You have to understand that different industries may be different. Sometimes included in office equipment, the concept of fixed assets is analyzed in detail. If you want to know more about finance after reading this article, you can continue to pay attention to the update of this website.