Asset number is best not to include the use of department and other information, because the asset number is best not to change, if your number contains too much information, then the information change to change the number, such as asset transfer. The unit should have a specialized fixed asset manager. And develop a "fixed asset management system".
Departments purchasing fixed assets, must fill out the requisition form, signed by the fixed asset administrator to confirm. After the arrival, go to the fixed asset administrator to get the number plate and do the registration. Fixed asset administrator in order to make the number plate, and record the fixed asset card or fixed asset ledger, do a good job of fixed asset account registration. Including: fixed asset name, fixed asset number, original value of purchase, estimated useful life, net residual value, the use of department and other information.
The work of registering fixed asset cards can be done by the fixed asset administrator or fixed asset accountant. Fixed asset manager collects the purchase contract, requisition form, fixed asset invoice and fill in the fixed asset use form, fill in the reimbursement form, to the fixed asset accountant for reimbursement, accounting, requesting payment
Year-end fixed asset manager and fixed asset accountant together with fixed asset inventory, fixed asset inventory and loss of fixed assets after the approval of the treatment.
Fixed assets are non-monetary assets held by an enterprise for the production of products, provision of labor services, leasing or business management, the use of more than 12 months, the value of a certain standard, including houses, buildings, machinery, machinery, means of transportation and other equipment, appliances, tools and other equipment related to production and business activities. Fixed assets are the enterprise's means of labor and the main assets on which the enterprise relies for production and operation.
From the accounting point of view, fixed assets are generally categorized as 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.
Accounting Disposal
Disposal of fixed assets, including the sale of fixed assets, transfer, retirement and destruction, foreign investment, non-monetary exchange of assets, debt restructuring and so on.
I. Conditions for derecognition of fixed assets
Fixed assets shall be derecognized if they satisfy one of the following conditions:
(1) the fixed assets are in the state of disposal;
(2) the fixed assets are not expected to generate economic benefits through the use or disposal of the fixed assets.
II. Treatment of Fixed Asset Disposals
(1) Fixed assets held for sale by an enterprise shall be adjusted for their estimated net residual value.
(2) When an enterprise sells, transfers, or scraps fixed assets or incurs damage to fixed assets, it should recognize the disposal proceeds, less the book value and related taxes, in the current profit and loss. The book value of a fixed asset is the amount after the cost of the fixed asset is deducted from accumulated depreciation and accumulated impairment allowance.
(3) Where an enterprise includes in the cost of fixed assets subsequent expenditure incurred on fixed assets, it shall derecognize the carrying value of the replaced part.
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