Fixed assets refers to the enterprise's useful life of more than 1 year of housing, buildings, machinery, machinery, transportation and other production, business-related equipment, appliances, tools and so on. Items not belonging to the production and operation of the main equipment, the unit value of more than 2,000 yuan, and the use of more than 2 years of enamel should also be treated as fixed assets.
Specifically by the enterprise according to their own size and management, to determine whether to count certain items as fixed assets. If some items are not in fact managed as fixed assets, they can be excluded from fixed assets.
Generally, safes and computers are treated as fixed assets; telephones can be treated as fixed assets, or they can be charged directly to period expenses or low value consumables.
What are fixed assets?
View Article Fixed Asset Classification Standard 2009-06-12 08:29 The logistics department of an enterprise can specify the catalog of various fixed assets according to the specific situation of the system. Generally speaking, fixed assets can be divided into the following eight categories: Editor's Choice: Fixed Assets Inventory Methods
I. Houses and Buildings
Houses and buildings, refers to the property rights belonging to the enterprise's all the houses and buildings, including the office (building), halls, dormitories, canteens, garages, warehouses, oil tanks, archives, rooms, boiler rooms, chimneys, water towers, wells, fences and their ancillary water, electricity, gas, and so on. and its affiliated facilities such as water, electricity, gas, heating and sanitation. Affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores and other houses and buildings, the property rights of the enterprise.
Second, the general office equipment
General office equipment, refers to the enterprise commonly used office and business equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances. General equipment belongs to the general, was clothing utensils, drinking utensils cookware, decorations, etc. Also listed within the general equipment category.
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Third, special equipment
Special equipment, refers to all the equipment belonging to the enterprise specifically for a particular job. Including: sports and cultural activities equipment, audio and video equipment, screening camera equipment, typing telex equipment, telephone and telegraph communications equipment, stage and lighting equipment, archives of special equipment, as well as office modernization of microcomputer equipment. Where there are tools and instruments dedicated to a particular job, they should be listed as special equipment.
Fourth, cultural relics and artifacts
Cultural relics and artifacts on display, refers to museums, exhibition halls and other cultural institutions of all kinds of cultural relics and artifacts on display. For example, antiques, paintings and calligraphy, commemorative items. Some enterprise logistics department has an internal exhibition room, showroom, where the above items also belong to cultural relics and exhibits.
Fifth, books
Books, refers to professional libraries, cultural centers of books and units of business books. Enterprise internal library, archives all kinds of books, including political, business, literature and art books, are state property.
VI. Transportation Equipment
Transportation equipment refers to all kinds of transportation tools used in the logistic department, including cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, manpower trailers, panel trucks, bicycles, and small-wheeled vehicles.
VII, machinery and equipment
Machinery and equipment, mainly used for their own maintenance of the enterprise's logistical department of machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and hospitals, medical equipment. Some subsidiary productive enterprises machinery, tools and equipment should also be included.
Eight, other fixed assets
Other fixed assets, refers to the above categories are not included in the fixed assets. The competent authorities can be divided appropriately according to the specific circumstances, but also the above categories can be appropriately subdivided and increased categories.
Source: General Logistics Management Resource Network Office Manual of Fixed Asset Management Fixed Asset Standard refers to the main means of labor and non-production and business housing and equipment should be listed as fixed asset management and accounting conditions. It is based on the fixed asset value of the turnover mode and management needs to be unified. The conditions of labor materials listed as fixed assets are: (1) the use period is more than one year; (2) the unit value is more than the specified limit. The conditions for non-production and business housing and equipment to be classified as fixed assets are: (1) the period of use is more than two years; (2) the unit value is more than 2,000 yuan. If the above two conditions are not met at the same time, they are classified as low value consumables and are included in the management and accounting of working capital. However, some fixed assets unit value is lower than the required standard, but belongs to the enterprise's main production equipment, should still be listed as fixed assets. Listed as fixed assets of the unit value of labor materials standard is according to the characteristics of the industry and the size of the enterprise respectively, and has been with the development of economic construction for a number of adjustments: 1952 to 1956 for 100 yuan or more than 200 yuan; 1957 to 1964 changed to 200 yuan or more than 500 yuan; after 1965 was changed to 200 yuan, 500 yuan, 800 yuan above. Enterprises should formulate a "fixed asset catalog" in accordance with the fixed asset standards and in the light of the specific conditions of the enterprise, listing the names and numbers of the fixed asset items owned by them, so as to avoid the confusion in management and accounting caused by the fact that, due to the differences in the purchase price and expected service life of the same item, it is sometimes classified as a fixed asset and sometimes as a low-value consumable item. Confusion. As long as the conditions of fixed assets whether ordinary invoices or VAT invoices can be fixed assets, just ordinary invoices can not be deductible, VAT invoices can be deductible.... >>
How to distinguish into fixed assets or into the cost?
Fixed assets, refers to the use of more than one year of housing, buildings, machinery, machinery, means of transportation and other production, business-related equipment, appliances, tools and so on. Does not belong to the production and operation of the main equipment items, unit price Chuan in 2000 yuan or more, and the use of more than two years, should also be treated as fixed assets.
Printers, scanners do not belong to the houses, buildings, machinery, machinery, means of transportation and other production, business-related equipment, appliances, tools, etc., and at the same time the value is less than 2,000 yuan, even if the useful life of more than two years can not be accounted for as a fixed asset, and should be recorded in the low-value consumables, and then amortized.
How much is the company generally above to be considered fixed assets?
First, fixed assets, low value consumables standards (a) the original enterprise accounting system, the specific value of fixed assets to determine the standard, such as not belonging to the production and operation of the main equipment of the items, the unit value of more than 2,000 yuan, and the period of use of more than two years should also be treated as fixed assets. And the definition of fixed assets in the new accounting standard is: "Fixed assets are tangible assets that have the following characteristics at the same time: 1. For the production of goods, provision of labor services. Held for rental or business management; 2. Useful life of more than 1 year; 3. High unit value." The Guidelines only emphasize "high unit value" without giving specific criteria for judging value and highlighting the purpose for which fixed assets are held and the characteristics of their physical form. (ii) Low-value consumables are characterized by low value, short service life, large number of varieties, rapid renewal and frequent additions. Where the unit value of less than 1,000 yuan, or does not belong to the production and operation of the main equipment items, the unit value of less than 2,000 yuan, and the useful life of two years below the material and equipment, as low-value consumables.
What do cell phones do? Can do fixed assets?
It can be accounted for under the fixed assets account.
How much can be included in fixed assets (to the latest provisions)
Previously, 2000 yuan of a single asset classified as fixed assets provisions do not have a universal adaptability.
2,000 yuan of a single asset for small businesses may be a small expenditure, included in the fixed asset apportionment; but for large enterprises, 2,000 yuan of a single asset expenditure is a small number, according to the treatment of low-value consumables.
According to the latest accounting standards, as long as the conditions for the recognition of fixed assets are met, they should be included in fixed assets, removing the limitations on the amount required.
What items can be included in fixed assets
The car payment + vehicle purchase tax is included in the cost
Insurance is included in administrative expenses
The unit to buy the car which purchase costs can be included in fixed assets
Purchase tax, car payment, compulsory insurance, insurance, car decoration should be included in the fixed assets.
In accordance with common practice, if the new car has just been purchased, you can purchase the car price, additional taxes, insurance, decoration and retrofitting of all the costs, a one-time fixed assets;
If you have been in the use of the cost of retrofitting, it is included in the routine maintenance costs of the vehicle expenses.
Article 58 of the Implementing Regulations of the Enterprise Income Tax Law stipulates that the tax basis of fixed assets shall be determined in the following manner: the purchased fixed assets shall be taxed at the purchase price and the related taxes paid, as well as other expenses directly attributable to the achievement of the intended use of the assets.
Since the vehicle purchase tax and license fee are expenses incurred before the car reaches its intended use, they can be included in the original value of the fixed asset for depreciation in accordance with the above provisions.
What expenses can be included in fixed assets for newly purchased cars?
Ichikawa on the insurance premiums do not go into the value of fixed assets, the other generally can be, such as the price of the car, purchase tax, renovation costs, licensing fees, etc. ...
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What kind of tax can be included in the cost of fixed assets
The preparation of the cash flow statement provides that the cash paid for the acquisition and construction of fixed assets, intangible assets and other long-term assets = cash paid for the acquisition and construction of fixed assets (including land value-added tax, farmland occupancy tax, and investment direction adjustment tax credited to the fixed assets) + wages paid to the personnel of the project in progress and the provision of employee welfare costs + the purchase of A: Land value-added tax does not belong to the purchase tax, and does not need to be considered in the calculation of "cash paid for acquisition and construction of fixed assets, intangible assets and other long-term assets". In addition, the "regulation" you mentioned does not actually exist. Normally, only the taxes and fees incurred during the purchase process and directly related to the purchase of assets, such as deed tax, land occupation tax, vehicle purchase tax, etc., are accounted for in the value of the relevant assets. In the case of non-monetary asset exchange transactions that do not have commercial substance (or have commercial substance but the fair value of both the exchanged assets and the exchanged assets cannot be reliably measured), the original book value of the exchanged assets and the related taxes and fees shall be recognized as the book value of the exchanged assets. In this case, the "relevant tax" includes both the tax associated with the acquisition of the assets exchanged, but also includes the tax associated with the disposal of the assets exchanged, which can be considered a special case.