Can fixed assets be included in non operating expenses when dealing with inventory losses?

OK. When there is a loss of general materials, it is included in the management expenses, and when the inventory loss of fixed assets is included in the non-operating expenses.

For example, the original price of the equipment is 7,000 yuan, and the depreciation has been 2,000 yuan

1. When the disk is losing.

Borrow: Loss and excess of property to be disposed of - loss and excess of fixed assets to be disposed of 5000 accumulated depreciation 2000

Credit: Fixed assets 7000

2. After approval.

Borrow: Non-operating expenses 5000

Credit: Pending Property Loss and Excess - Pending Fixed Asset Loss and Excess 5000 Do you understand?

No, now the accounts must be done according to the tax law. Both of the above are right, and this is what is done in accounting. It's just that the tax can't be passed.

The non-operating expenses must be approved by the tax bureau, otherwise tax adjustments will be made.

Yes, in aggregate, cash is other receivables.

Natural attrition is an overhead.

Natural disasters are non-operating expenses.

Insurance companies are other receivables.

Inventory loss of fixed assets.

1) Accounting processing.

1) When it is found that the inventory loss of fixed assets:

Borrow: Loss and excess of property to be disposed of - loss and excess of fixed assets to be disposed of.

Accumulated depreciation. Credit: Fixed Assets.

2) After approval:

Borrow: Non-operating expenses - inventory loss of fixed assets.

Credit: Loss and Excess of Property to be Handled - Excess of Fixed Assets to be Handled.

The inventory loss of fixed assets is included in the non-operating expense accountFixed asset inventory loss accounting entries:

1. Before approval:

Borrow: Loss and excess of property to be disposed of - loss and excess of fixed assets to be disposed of.

Accumulated depreciation. Provision for impairment of fixed assets.

Credit: Fixed Assets.

2) After approval:

1) Recoverable insurance compensation or negligence compensation.

Debit: Other receivables.

Credit: Loss and Excess of Property to be Handled - Excess of Fixed Assets to be Handled.

2) According to the amount that should be included in non-operating expenses.

Borrow: Non-operating expenses - inventory loss.

Credit: Loss and Excess of Property to be Handled - Excess of Fixed Assets to be Handled.

The inventory loss of fixed assets is first accounted for in the fixed assets disposal account, and the approved net loss is included in: non-operating expenses. Thank you.

After the reason for the profit or loss of the property to be disposed of is clarified, if it is necessary to compensate the responsible person, other receivables will be linked, and if not, it will be directly transferred to non-operating expenses.

Inventory loss of fixed assets. should be countedNon-operating expenses

The inventory loss of fixed assets (which is a non-operating expense) refers to the shortfall of fixed assets found in the inventory process. If it is found that the fixed assets are in a prudent judgment, it is necessary to find out the cause, determine the responsibility, and report to the higher authorities for approval according to the relevant provisions of the broad index, and adjust the book records to ensure that the accounts are consistent.

When adjusting the book, "Fixed Assets" are generally credited and "Depreciation" is debited to reverse the original value of fixed assets.

and the amount of depreciation that has been withdrawn, and its net value is first recorded in the property loss account to be disposed of, and at the same time, the corresponding cancellation record is made in the fixed asset card and the fixed assets register is registered.

After the approval is made in accordance with the prescribed procedures, it will be carried forward from the "property loss to be disposed of" account to the "fixed **" account and the fixed assets will be cancelled.

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How to deal with inventory loss of fixed assets

1. The reasons for the inventory loss of fixed assets found in the inventory should be ascertained, the responsibilities should be clarified, and the fixed assets inventory loss report should be prepared and processed after approval by the enterprise management department. Its accounting procedures and the retirement of fixed assets.

The treatment is basically the same.

2. The fixed assets of the enterprise that are lost in the property inventory shall be passed through the "property loss and overflow to be disposed of."

The losses caused by inventory losses shall be accounted for through the account of "non-operating expenses - inventory losses" and shall be included in the current profit or loss.

If it is included in administrative expenses, it will affect operating profit; The accounting standards clearly state that the inventory loss of fixed assets must be included in the non-operating expenses (and must be handled after approval according to the management authority), and the inventory loss of fixed assets is not directly related to production and business activities, nor does it conform to the principle of proportionality, so it cannot be included in the cost and expense accounts (think about it, will your company deliberately lose a machine in order to make money).