Office tables, chairs, safes, fixed assets? Or low value consumable?
4, simply speaking, desks, chairs, generally add up is unlikely to exceed 2000 yuan, should be included in low value, easy to wear goods. Safes are generally over 2000 yuan, included in fixed assets.As in the low value consumables, the need for low value consumable amortization to the end of the month.Borrow: management expenses (or sales expenses, manufacturing expenses, etc.) ---- amortization of low value consumables
Enterprise accounting system and "Limited by Share Ltd" accounting system of fixed assets is defined as the period of use for more than a year of houses, buildings, machinery, transportation and other production related equipment, appliances and tools; do not belong to the production and operation of major equipment, the unit value of more than 2000 yuan, and the use of for more than two years, should also be used as fixed assets. Therefore, all of the above conditions are fixed assets, including office furniture.3, the above table, a chair, a single price of almost 1000 yuan, 1000 yuan insurance cabinet, it depends on what you have to do is unit of account, the administrative institutions of the fixed assets without depreciation, of course, the sofa bookcase in the administrative institutions in fixed assets, because the sofa bookcase together to buy at a number of office supplies accounted for. A group of value of more than 2000 can be fixed assets accounts. The fixed assets of an enterprise should comply with the enterprise accounting system, and the units not used for the production are generally fixed assets of more than 2000 of the unit value. There is a great deal of depreciation in this kind of goods, depending on your requirements!
As for how much money can enter the low value of consumables, accounting and tax laws are not clearly defined, enterprises can own. If the amount is too small, direct access to the cost.
Desks, chairs, and safes can be considered as either fixed assets or low value consumables.1, the new guidelines do not provide specific amount, according to the actual situation of the unit discretion, in general, less than 2000 yuan, fixed assets not listed;The desk, detector, telephone, fan, water dispenser can be included in the low value consumables, 55 amortization or one-time amortization expenses included. Purchased desks, chairs, safes, beds, etc. should be credited to "fixed assets" and "low value consumables"". 2, desks, chairs, safes, if all are added, more than 2000 yuan, must go into fixed assets.
