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Anonymous users2024-01-23Office furniture must meet the standards of fixed assets before it can be used as fixed assets.
The criteria for fixed assets are:
The definition of fixed assets generally refers to tangible assets with an amount of more than 2,000 yuan and a service life of more than one year.
If the value of office furniture is relatively low, less than 1000, most of them are included in low-value consumables, and they are generally included in the cost at one time.
Do not put it into the warehouse, and enter the fixed assets sub-account with the invoice.
Here's an example:
The company bought a new batch of office furniture, totaling 16,800 yuan. Five groups of large desks are 10,300 yuan, two groups of small desks are 3,700 yuan, and 12 office chairs are 2,800 yuan. What kind of accounting account should I enter? >>>More
It should be included in the accounting of fixed assets, and the estimated net residual value can be calculated at 5%, and the depreciation shall be calculated at five years using the life method.
Furniture utensils are more than 5 years, which is stipulated in the new corporate income tax law.
It depends on how you can do it as a fixed asset or as an expense