Are lamps and lanterns fixed assets?
1. Energy-saving lamps are counted as fixed assets. The energy-saving lamps, wires and switches purchased by the factory building are part of the fixed assets, which shall be included in the project under construction before completion, and will be transferred to the fixed assets after completion.
2. It belongs to fixed assets. The term “recognized as fixed assets” refers to tangible assets with the following characteristics: (1) held for the production of commodities, provision of labor services, leasing or operation and management; (2) the useful life exceeds one fiscal year.
3. Belong to. Classroom chandelier is a commodity that provides labor services, and it also serves everyone for a long time in the whole house, so it belongs to fixed assets. Fixed assets refer to tangible assets held for administrative management, provision of services, production of goods or leasing purposes, with an expected useful life of more than one year and a higher unit value.
4. Office lamps and lanterns can not be regarded as fixed assets, but can only be included in the management expenses. The value is not very high and the duration of use is uncertain.
Is the plant a fixed asset?
Fixed assets refer to the assets owned by enterprises and used for long-term production and operation, including factories, machinery and equipment, means of transport and so on. Therefore, the factory building, as the material basis of enterprise production and operation, is usually listed as fixed assets.
Yes, the purchase of second-hand factories is counted as fixed asset investment. Fixed assets refer to those means of production and operating facilities that are used for a long time, are not easy to realize, and have a certain value. The purchase of second-hand factories can provide the company with a long-term production or operating facility, so it is regarded as a fixed asset.
Yes, the leased factory can be counted in the company’s assets. In accounting, the leased plant is the company’s leased fixed assets, which belongs to the company’s long-term assets. This means that the company can use the lease fee as the depreciation expense of the asset to reduce the company’s tax burden.
The factory buildings that have reached the intended serviceable state but have not yet handled the final accounts for completion belong to fixed assets.
Legal subjectivity: the factory building enters the fixed assets to pay the property tax; the property tax is a kind of property tax levied on the owner of the property right according to the taxable residual value or rental income of the house.
How to make accounts for the purchase of lighting lamps in a new factory
Should be included in the raw materials, can be used to distinguish the product, directly into the cost of the product, if not separated, first included in the manufacturing costs, and then apportioned according to certain standards. How to purchase lamps and lanterns for lighting in a new factory how to account for all lamps installed for the first time shall be recorded in the construction cost of the plant.
You can buy electric doors into a fixed asset loan: fixed assets-general buildings-electric door loans: bank deposits (or other subjects).
The expenditure for plant construction is included in the subject of “projects under construction” in accounting, and the loan for projects in progress: cash (bank deposits) the plant belongs to real estate, and the expenditure tax law for real estate construction cannot deduct VAT input tax, if it is the purchase of equipment (movable property), it can be deducted against input tax.
If it is bought by the administrative department for lighting, it will be included in the management expenses.
The leased factory building does not need to withhold repair expenses; the new accounting standard cancels the subject of “withholding expenses”. If the enterprise really needs to withhold the relevant expenses, it can be calculated through the account of “accounts received in advance”; if the decoration expenses of the factory building cannot be invoiced, it can also be recorded with a receipt, and there is no need for professional appraisers to evaluate the price.
Is it a fixed asset to buy street lamps in bulk?
1. Public facilities street lamps belong to assets. The street lamps of public facilities belong to the managed assets controlled by the unit. The labor materials used to change or influence the object of labor in the process of product production is the physical form of fixed capital.
2. The collective purchase of street lamps in the village needs to buy fixed assets. According to the query related information shows that: the village collective economy earmarked funds for the purchase of fixed assets for the village-level financial transfer payment business. Receive transfer payment financial subsidies, bank deposits, receivables, subsidy income-village-level transfer payment fund income.
3. In my opinion, asset management is more important. It is suggested that it can be classified as a fixed asset because its value is very low and its impact on annual costs and profits is very small. But you have to consider whether this street lamp is particularly easy to damage, if it is easy to break, it is recommended to do low-value consumables, similarly, use the account for registration and management.
4. It depends on where the outdoor lamp post is, whether it is purchased during the overall decoration or construction or later purchased separately.
The company needs to optimize the efficiency of parking spaces in the basement of the building, which company can?
1. Since we want to do it, we should choose a regular company. I know that Shenzhen Boda Construction Consulting is well-known, reduce the project cost from the design source, and avoid potential risks through advance prediction. This is really very professional. They don’t change their minds and stick to the right thing.
2. We still have to choose a company with strength. I have been in contact with it before. I think the current Boda building consultation is very good, and the building structure is optimized. It is better to choose this kind of company.
3.: Huasheng Henghui Technology Co., Ltd. is on the list reason: Washington Henghui is a service organization focusing on high-end software customization development services and high-end construction, committed to providing enterprises with comprehensive and systematic development and production solutions.
4. Structural optimization companies are a new type of industry that has emerged in recent years, and most of them are composed of structural engineers with many years of design experience. They have high requirements for optimization personnel. After all, they give advice to the design institute. Designers cannot be persuaded without sufficient basis and a higher level, and they can only cause chaos.
5. In optimizing the structural design of the building, even better, Boda Architectural Consulting has its own core team in operation.
6. Be sure to find a company with professional building reinforcement qualification, such as Keshun repair. Keshun Building repair is a building repair brand under Keshun Co., Ltd., a leader in the waterproofing industry, which specializes in providing systematic and comprehensive solutions for existing buildings integrating product development, technical consultation and construction services.
What subject do you take to buy lamps and lanterns?
1, the purchase of electric lights and other consumables included in the subject mainly depends on the purpose: if it is bought to sell, it will be included in the cost of sales, that is, the cost of the main business. As for the sales expenses, it is the necessary expenses to sell these consumables, such as publicity fees and so on. If it is bought by the production workshop for lighting, it will be included in the manufacturing cost.
2. If it is bought by the administrative department for lighting, it will be included in the management expenses.
3. The light bulbs / tubes purchased by the company shall be included in different accounting subjects according to the departments used.
4. purchase laboratory lamps into R & D cost “subject R & D cost includes R & D cost and product cost, R & D cost includes development fee, testing fee and labor cost, product cost procurement and material cost, manufacturing cost and so on.
5. The lamps and lanterns purchased can be included in the subject of “turnover materials”, and the detailed account can be set up as “low-value consumables”.
6. Under normal circumstances, the energy-saving lamps purchased during the preparation period of the company shall be included in the subject of “management expenses-start-up expenses”. If your company is a general taxpayer, its input tax is allowed to be deducted. If it belongs to the energy-saving light bulb used in the project, it will be included in the subject of “project in progress”. The input tax shall not be deducted.
