Office desk, chair, sofa is a fixed asset or low value consumables
And is not recycled, the use of short period of time items.
Desks and so on are fixed assets; low-value consumables include: garbage bags, disposable cups and other consumption
Article 3 of the Accounting Standards for Business Enterprises No. 4 - Fixed Assets stipulates that the standard value of fixed assets per unit of 2,000 yuan in the original standard is canceled, and the new standard for judging fixed assets is that "the service life is more than one fiscal year" For fixed assets