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Anonymous users2024-01-23In the project invoice issued by the decoration team, the office furniture of 10,000 yuan is regarded as a fixed asset, and the remaining 10,000 yuan is treated as a long-term amortized expense - decoration fee.
Borrow: fixed assets 34,000
Long-term amortized cost - renovation cost 96,000
Credit: Bank Deposits: 130000
The renovation cost of the leased fixed assets shall be amortized in installments according to the remaining lease term agreed in the contract.
Decoration of self-owned fixed assets, while meeting the following conditions of expenditure:
1) The repair expenditure reaches more than 50% of the tax base at the time of acquisition of fixed assets;
2) The service life of fixed assets after repair is extended by more than 2 years.
Amortization is carried out in installments according to the remaining useful life of the fixed assets.
The decoration of self-owned fixed assets can be listed as a one-time profit or loss for the current period if the above conditions are not met at the same time.
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Anonymous users2024-01-22The office furniture in the decoration cost can be recorded separately as fixed assets, or it can be recorded together with the decoration.
When a company is newly established, the decoration of the store should be included in the "long-term amortized expenses" or included in the fixed assets along with the newly built self-owned houses.
However, it is not possible to directly include the renovation fee in the management fee.
Don't be afraid of malicious adoption and score farming.
Persist in the pursuit of truth and true knowledge.
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Anonymous users2024-01-21Yes, the office furniture is recorded separately as "fixed assets - office furniture", if there is a formal invoice for the purchase of materials when making the furniture, it is also included in the account, and the other part is accounted for as "management expenses - decoration costs", if the store belongs to your company, the cost can be incorporated into the capital construction cost as a fixed asset of the house.
If the unit price is not large, the management expenses - office expenses shall be directly recorded. (At the same time, register the memorandum book to prevent loss). >>>More
It is okay to make intangible assets at the time of purchase, but you cannot flush intangible assets after receiving them. >>>More
If the office furniture purchased by the date of purchase is of higher value, it shall be included in the pre-fixed capital production account; If the value is low, it will be included in the low-value consumables account. >>>More
Two ways to do it:
The first is to do "management expenses" directly. >>>More
It can be done like this.
Borrow: Administrative expenses. >>>More