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Anonymous users2024-01-23Let me tell you, the appliances and machinery that are directly used in the office belong to office appliances, such as paper shredders. Coffee machines and refrigerators are not office fixed assets, but can only be regarded as other assets.
The fixed assets of the restaurant mainly include office equipment and furniture, staple food machinery and equipment, non-staple food machinery and equipment, stove equipment, electric lamp appliances, other stoves and other production equipment necessary for the production and operation of the restaurant. >>>More
It's the same as any other company. The depreciation amount of fixed assets is calculated first. >>>More
Half of the tables and chairs in the company's restaurant are included in low-value consumables, and half are amortized into management fees.
According to Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, unless otherwise stipulated by the competent financial and taxation departments of the State Council, the minimum period for calculating depreciation of fixed assets is as follows: >>>More
Article 60 (3) of the Income Tax Law shall be depreciated for 5 years for appliances, tools, furniture, etc. related to production and business activities. >>>More