The purchase of shelves should generally be included in the accounting account of fixed assets. Fixed assets refers to the enterprise for the production of products, the provision of services, rental or business management and held, the use of more than 12 months, including housing, buildings, machinery, machinery, means of transportation, and other production and business activities related to the equipment, appliances, tools and so on.
Fixed assets are the means of labor of an enterprise and the main assets on which the enterprise relies for production and operation.
Expanded InformationFrom the perspective of purchased fixed assets for VAT credit of input tax, fixed assets refer to:
1. Machines, machinery, means of transportation, and other equipment, tools, and implements related to production with a period of use exceeding one fiscal year.
2. Items with a useful life of more than 2 years that are not part of the main equipment for production and operation.
3. Longer period of use.
4. Large unit value.
The provisions here are smaller than those in the ASBE, and mainly exclude real estate such as houses and buildings, because sales of houses and buildings are subject to business tax, not value-added tax (VAT).
Baidu Encyclopedia - Fixed Assets