What is the cost of an accounting entry for the company
The accounts of fixed assets should be accounted for, not directly included in the current cost
Now the provisions of the tax law is to use a period more than 12 months should be recognized as fixed assets, if you buy the shelves of the value of small, can also be recorded in the low-value goods, had better not be a one-off amortization
The shelves can be included in low-value (five-five-five amortization or one-off) items. If the brand is advertising, it can be included in the "publicity fee", or "other expenses".
The general recommendation is that in fixed asset classes, if the value is not high, you can also enter the low-value, consumable subject But is not recommended in expenses course, because the shelves can be used, not with it didn't, so more in line with the definition of asset classes, not suitable for fees.
