There is no criterion for the amount.
Because the new Accounting Standard - No. 4? Fixed Assets, Article 3 Fixed assets are tangible assets that have the following characteristics at the same time:
(a) held for the production of goods, provision of labor services, rental or business management;
(b) useful life of more than one fiscal year.
Life expectancy is the expected period during which a fixed asset will be used by the enterprise, or the amount of products or labor services that the fixed asset can produce.
Article 5? A fixed asset can only be recognized if it simultaneously satisfies the following conditions:
(i) it is probable that the economic benefits associated with the fixed asset will flow to the enterprise;
(ii) the cost of the fixed asset can be measured reliably.
Expanded:
Fixed assets can be divided into the following eight categories:
I. Houses and Buildings
Houses and buildings, refers to the property rights belonging to the enterprise all the houses and buildings, including the office (building), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys.
Water towers, wells, fences, etc. and their affiliated water, electricity, gas, heating, sanitation and other facilities. Affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores and other houses and buildings, the property rights of the enterprise.
Two, general office equipment?
General office equipment, refers to the common 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, by clothing utensils, drinking utensils, cooking utensils, decorations, etc. are also included in the general equipment category.
Three, specialized equipment?
Specialized equipment, refers to all the enterprises belonging to the equipment used specifically for a particular job. Including: sports and cultural activities equipment, audio and video equipment, screening camera equipment.
Typing telex equipment, telephone and telegraph communication equipment, stage and lighting equipment, archives of special equipment, and office modernization of microcomputer equipment. Where there is a special tool for a particular job, etc., should be classified as special equipment.
Four, cultural relics and exhibits?
Cultural relics and artifacts on display, refers to museums, exhibition halls and other cultural institutions of various cultural relics and artifacts on display. For example, antiques, paintings, commemorative items. Some of the enterprise logistics department has an exhibition room, showroom, where the above items also belong to the cultural relics and exhibits.
V. Books?
Books, refers to professional libraries, cultural centers, books and units of business books. Enterprise internal library, archives of 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 scooters.
VII, machinery and equipment?
Mechanical equipment, mainly used in the logistics department of the enterprise for its own maintenance of machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and medical equipment in hospitals. Some of the subsidiary production enterprise 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 may be appropriate according to the specific circumstances of the division, but also the above categories can be appropriately subdivided to increase the type.
How to deal with the loss of fixed assets scrapped in advance:
Losses from normal scrapping and liquidation of fixed assets of an enterprise that have reached or exceeded their useful life;
Article 24: Losses from scrapping and destruction of fixed assets, the balance of its net book value after deducting the salvage value, insurance indemnification and compensation of the liable person shall be recognized as a loss on the basis of the following relevant evidences:
(a) The loss of fixed assets issued by the relevant departments within the enterprise. (a) the identification certificate issued by the relevant internal departments of the enterprise;
(b) for the scrapping and destruction of fixed assets with small amount of single item or batch, the enterprise can make an explanation item by item and issue the technical identification certificate of the relevant internal technical departments;
for the scrapping and destruction of fixed assets with large amount of single item or batch, the enterprise should make a special explanation item by item and issue the identification report of the professional and technical identification organization, which can also be accompanied by the intermediary's identification report. report, can also be accompanied by an intermediary organization's economic appraisal certificate.
(3) natural disasters and other force majeure causes fixed assets destroyed, scrapped, there should be relevant functional departments issued by the appraisal report, such as the fire department issued by the disaster certificate, the public security department issued by the accident scene processing report, vehicle damage certificate, the housing department of the demolition of the certificate, boilers, elevators and other security departments of the inspection report, etc.;
(4) enterprise Fixed assets scrapping, destruction of the situation description and internal approval documents;
(e) involving insurance claims, there should be an insurance company claims statement.
Baidu Encyclopedia - Business Accounting Standard No. 4 - Fixed Assets