Is 5400 yuan of lamps and lanterns used in the office included in fixed assets? how to calculate depreciation?
Lamps and lanterns can not be included in the “fixed assets”, can be directly included in the “administrative expenses-office expenses (or other)” subject.
There are mistakes in your entry: “paid-in capital” shall not be increased or decreased at will; depreciation shall be recorded monthly and cannot be amortized at once.
Life average method refers to a method in which the accrued depreciation of fixed assets is evenly allocated to the scheduled service life of fixed assets. The amount of depreciation calculated by this method is equal for each period.
The enterprise shall calculate the depreciation of fixed assets on a monthly basis, and the depreciation of the increased fixed assets in the current month shall not be deducted in the current month and shall be depreciated from the next month; the depreciation of the fixed assets reduced in the current month shall still be deducted in the same month, and shall cease to be depreciated from next month.
Question 2: what are the rules for the depreciation of fixed assets? according to the fixed assets standards, enterprises should calculate depreciation for all fixed assets, except for fixed assets that have been fully depreciated and land that is still in use and land that is separately priced. ① fixed assets shall be depreciated on a monthly basis.
The depreciation shall be included in the sales expense, and the depreciation amount due for the operation of the leased fixed assets shall be included in other business costs. When calculating the depreciation of fixed assets, the enterprise shall debit the subjects such as “manufacturing expenses”, “sales expenses” and “administrative expenses” and credit the subject of “accumulated depreciation”.
What accounting subjects does lamps and lanterns belong to?
1. If it is patented technology for an enterprise, it should be in intangible assets. Excuse me switch, fluorescent lamp these are what accounting subjects calculate office supplies, directly into the management expenses is more appropriate.
2. If it is bought and sold, 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.
3. If it is patented technology for the enterprise, it should be in the intangible assets. Question 5: I would like to ask the switch, fluorescent lamps these are what accounting subjects to calculate office supplies, directly into the management expenses is more appropriate.
Is energy-saving lamp a fixed asset?
1. 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.
2. Lighting industry as daily consumables, with the economic and social progress of our country, the emergence of fluorescent lamps, energy-saving lamps, LED and other new light sources, lighting lamps and lanterns have undergone earth-shaking evolution. Everything is working towards a more energy-efficient, greener and environmentally friendly perspective.
3. 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.
4. The fixed asset category of high-power led pole lamp is not so detailed in accounting and taxation, so it is suggested that it should be amortized according to its useful life. The classification of fixed assets is the classification of fixed assets from different angles. (1) according to its economic use, it can be divided into fixed assets for ① production.
5. Other fixed assets refer to the fixed assets not included in the above categories. The competent department can be appropriately divided according to the specific conditions, or the above categories can be appropriately subdivided and increased.