How to make accounting entries for furniture purchased by the company during the preparation period

In addition to the fixed assets, the expenses incurred during the preparation period are included in the long-term amortized expenses - start-up costs, and the start-up costs can be broken down below.

It can be amortized every month (if the amount of money is large) until full-scale business, and management expenses - start-up costs are available.

Fixed assets are generally more than two or three thousand, as long as their own company identifies them as fixed assets.

Office furniture can be included in fixed assets.

The current standard service life of fixed assets can be used as fixed assets for more than one year, there is no amount standard, the original 2000 yuan has been cancelled, this should be based on your professional judgment, it is generally considered that a few hundred yuan and the amount is small, it will be directly included in the cost.

During the preparation period, it is recommended to use these as office equipment as fixed assets accounting, and if the investment is large, then it will be directly included in the management expenses.

The purchased furniture can be credited to fixed assets.

Because the value is relatively low, the service life will not be very long, and it is best to include the management fee - start-up fee.