Administrative institutions housing maintenance is included in fixed assets?

Administrative housing maintenance to see the ownership of the property, if it belongs to your unit, it depends on whether the amount of shareholders to reach the proportion of the original value of the assets (overhaul: up to 50%; improvement of up to 20%); if it does not belong to your unit, it is amortized over time. The central administrative institutions fixed assets management methods, Article 10 of the valuation of fixed assets provides: in the original fixed assets on the basis of alteration, expansion of fixed assets, pick up the alteration, expansion of expenditures incurred, minus the alteration, expansion of the process of the net increase in the value of the income from the change of value of the additional fixed assets account.

1, according to the "Enterprise Accounting System", "if the contract does not provide for the beneficial life, and the law does not provide for the effective life, the amortization period shall not exceed 10 years". According to ASBE No. 6 - Intangible Assets, if the useful life of an intangible asset is limited, the number of years of such useful life should be estimated, and its amortizable amount should be amortized systematically and reasonably over its useful life; an intangible asset with an indefinite useful life should not be amortized. According to Article 33 of the Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax, "intangible assets whose useful lives are not specified in the laws and contracts or in the enterprise's application shall be amortized over a period of not less than 10 years".

2, the central administrative institutions fixed assets management methods :

Article IX fixed assets are divided into six categories: housing and buildings, special equipment, general equipment, cultural relics and display items, books, other fixed assets.

(A) houses and buildings. Refers to houses, buildings and their ancillary facilities. Housing, including office buildings, production and business premises, warehouses, staff living room, cafeteria room, boiler room, etc.; buildings, including roads, fences, water towers, sculptures, etc.; ancillary facilities, including houses, buildings, elevators, communication lines, transmission lines, water and gas pipelines, etc..

(ii) specialized equipment. Refers to a variety of specialized performance and special purpose equipment, including a variety of instruments and mechanical equipment, medical equipment, cultural and sports institutions, cultural and sports equipment.

(C) general equipment. Refers to the general equipment for office and affairs, transportation, communication tools, furniture and so on.

(iv) Cultural relics and displays. Refers to antiques, paintings, souvenirs, decorations, exhibits, collections, etc.

(v) Books. Refers to books and materials in libraries (rooms) and reading rooms.

(F) other fixed assets. Refers to fixed assets not included in the above.