Hotel bed frame is low value, easy to use, goods or fixed assets?
Low value, easy to consume goods, from its value standard, refers to the unit value of more than 10 yuan, less than 2000 yuan, or the service life of less than a year, can not be used as fixed assets of labor data. General can be divided into the following categories: (1) operating equipment, such as cleaning equipment, refers to a variety of fire equipment, equipment management in green appliances use (2) management refers to all kinds of appliances, furniture enterprise management, such as insurance cabinet, sofa, chair, table, bike etc.. (3) packaging containers, refers to the property management enterprises in the process of operation of the use of circulating boxes, bags and so on. (4) other appliances, which refer to the low value consumables which are not listed above.
But sometimes it depends! Like school desks and chairs, the unit value is not enough for the fixed assets standards, but he is the school essential items, therefore, according to the fixed assets accounting! The hotel bed frame belongs to low value and easy to use goods.
Fixed assets is the life of more than one year of housing, buildings, machinery, machinery, transportation and other production and operation of the equipment, instruments, tools and other assets, the main equipment does not belong to the production and operation of the goods, the unit value of more than 2000 yuan, the use of a period of more than 2 years should be regarded as fixed assets!
