How to depreciate fixed assets if office furniture is not a fixed asset?

The Accounting System for Business Enterprises and the original Accounting System for Shares define fixed assets as: houses, buildings, machinery, means of transportation and other equipment, appliances and tools related to production and operation with a service life of more than one year; Items that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than two years, shall also be regarded as fixed assets. Therefore, those that meet the above conditions are fixed assets, including office furniture.

In China, the methods of depreciation of fixed assets include the average age method, the workload method, the double declining balance method or the total number of years.

It depends on what unit of account you do, the fixed assets of administrative institutions do not need to be depreciated, of course, the sofa bookcase is a fixed asset in the administrative institution, because the sofa bookcase can be purchased together according to a batch of office supplies. A batch of more than 2,000 yuan worth can be included in the fixed assets account. The fixed assets of the enterprise should also comply with the enterprise accounting system, and those not used for production are generally included in the fixed assets with a unit value of more than 2,000 yuan, and the small office supplies can be included in the low-value consumables or expenses.

There are many ways to mention depreciation, depending on your requirements!

It is included in the fixed material, but it is depreciated.

That's how our company is!

There are provisions for inclusion in the fixed assets tax law, and the depreciation that reaches the requirements is borrowed: management expenses and manufacturing expenses.

Credit: Accumulated depreciation.

Specifically, there are many types of office furniture.

There are many ways to do this. Generally, the straight-line accrual method is adopted. Just make a difference at the prescribed rate.

Isn't it necessary to reach a certain value before it can be included in fixed assets?

Hello, happy with your question.

The desk, computer, and filing cabinet bought by the company are fixed assets, and they also need to be depreciated.

Oh. Enterprises are in production and operation.

In the process, the value of fixed assets is reduced due to the loss of value, and only a certain residual value remains, and the difference between the original value and the residual value is apportioned over its useful life, which is the depreciation of fixed assets.

Determining the depreciation range of a fixed asset is a prerequisite for accruing depreciation. [1] A monetary estimate of the value of the value consumed by capital during the period examined.

Also known as capital consumption allowance in the national income account. Depreciation of fixed assets refers to the systematic apportionment of the accrued depreciation amount according to the determined method during the useful life of the fixed assets. Useful life refers to the expected life of a fixed asset, or the quantity of goods or services that the fixed asset can produce.

Accrued depreciation refers to the amount of the original price of a fixed asset for which depreciation is accrued after deducting its estimated net residual value. For fixed assets for which provision for impairment has been made, the provision for impairment of fixed assets shall also be deducted.

Cumulative amount.

Hello, it can be included in fixed assets or management fees.

If it is included in the fixed assets, it needs to be depreciated according to the regulations.

Legal Analysis: Office furniture is a fixed asset. Fixed assets refer to buildings, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and operation that have been used for more than one year.

Legal basis: Article 399 of the Civil Sail Code of the People's Republic of China The following property shall not be destroyed and mortgaged

a) land ownership;

2) The right to use collectively owned land such as homesteads, self-reserved land, and self-maintained mountains, except where the law provides that it may be mortgaged;

3) Educational facilities, medical and health facilities, and other public welfare facilities established by non-profit legal persons for public welfare purposes, such as schools, kindergartens, and medical institutions;

4) Property whose ownership or right to use is unclear or disputed;

5) Assets that have been sealed, seized, or supervised in accordance with law;

6) Other property that laws and administrative regulations provide must not be mortgaged.

Legal Analysis: General Office Equipment General office equipment refers to the equipment commonly used in office and affairs of enterprises, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and utensils, etc. General equipment is general-purpose, and is also included in the category of general equipment by clothing, drinking utensils, cooking utensils, decorations, etc.

Legal basis: Article 57 The term "fixed intellectual property" as used in the Enterprise Income Tax Law of the People's Republic of China refers to the non-monetary assets held by an enterprise for the purpose of producing products, providing labor services, leasing or operation and management, and having been used for more than 12 months, including houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and business activities. Article 60 stipulates that, unless otherwise stipulated by the competent financial and taxation authorities, the minimum period for calculating depreciation of fixed assets is as follows:

1) 20 years for houses and buildings; (2) 10 years for aircraft, trains, ships, machines, machinery and other production equipment; (3) 5 years for appliances, tools, furniture, etc., related to production and business activities; (4) 4 years for means of transport other than airplanes, trains, and ships; (5) Electronic equipment, for 3 years.

Under normal circumstances, the value of office furniture purchased by enterprises is more than 2,000 yuan, so it is usually included in the fixed assets treatment, according to the provisions of the tax authorities, the minimum depreciation period of office furniture is five years, so the relevant accounting treatment is as follows:

Borrow: fixed assets - office furniture, borrow: call collapse tax payable - VAT payable (input tax), credit: Duan chain bank deposits.