How to calculate the long term amortized expenses in the depreciation table of fixed assets

Accounting example of long-term amortized expense accounting.

Example 1] During the preparation period, the enterprise incurred a start-up fee of 48,000 yuan, of which 20,000 yuan was payable to the relevant personnel's salary, and 28,000 yuan was paid by bank deposit for other start-up expenses. Let the above expenses be combined once as an entry, and the entries are as follows: Borrow:

Long-term amortized expenses Start-up expenses 48 000 Credit: wages payable 20 000 Bank deposits 28 000 [Example 2] The enterprise officially put into production and operation this month, and amortized the above-mentioned start-up expenses of 48 000 yuan at one time, and the entries are as follows: Borrow:

Management expenses 48 000 Credit: long-term amortized expenses Start-up expenses 48 000 [Example 3] The enterprise carries out major repairs to the leased power generation equipment on its own, and the total cost of major repairs is 24 000 yuan, and the repair interval is 4 years. The entries are as follows:

Borrow: Long-term amortized expenses Major repair expenses 24 000 Credit: Bank deposits 24 000 [Example 4] The above major repair costs are amortized evenly over a period of 4 years between repairs, and amortized at 500 yuan per month.

The entries are as follows: Debit: Manufacturing Expenses 500 Credit:

Long-term amortized expenses Major repair expenses 500

Now it is a deferred asset, which is the start-up cost of the company, which must be amortized on a monthly basis over a period of time.

Generally, the expenses to be amortized are amortized evenly over the benefit period.

This table is filled in with fixed assets and long-term amortized expenses for accounting purposes.

If the amount of depreciation and amortization is compared with the tax law, if the depreciation and amortization of the accounting are consistent with the requirements of the tax law, there will be no tax adjustment. In the three columns of original value of assets, depreciation and amortization period, and depreciation and amortization amount of the current period, you can fill in the same amount as "accounting" and "tax". The original value is the original value of the asset, which is generally equal to the tax base.

The depreciation period is filled in according to the service life; The current depreciation amount is the depreciation accrued in the current year.

1. Instructions for filling in the relevant items.

1.Column 1 "Amount of Assets": Fill in the amount of the original value (or historical cost) of the assets for depreciation and amortization in the taxpayer's accounting treatment.

2.Column 2 "Depreciation and amortization of the current year": Fill in the depreciation and amortization of assets of the current year as calculated by the taxpayer.

3.Column 3 "Accumulated depreciation."

"Amortization amount": fill in the accumulated depreciation and amortization amount of assets in the taxpayer's accounting over the years.

4.Column 4 "Asset Tax Basis": Fill in the amount of the original value (or historical cost) of the assets on which the taxpayer calculates depreciation and amortization in accordance with the provisions of the tax law.

5.Column 5 "Depreciation and amortization of the current year calculated in accordance with the general provisions of taxation": fill in the allowable pre-tax deduction calculated by the taxpayer in accordance with the general provisions of the tax law.

depreciation and amortization of assets for the current year, excluding accelerated depreciation.

Part. For non-taxable income.

The depreciation and amortization of the formed assets shall not be deducted before tax. Columns 5 to 8 should exclude the depreciation and amortization of assets formed by non-taxable income.

6.Column 6 "Accelerated Depreciation Amount": Fill in the depreciation amount calculated by the taxpayer in accordance with the accelerated depreciation policy stipulated in the tax law.

7.Column 7 "Where: New fixed assets in 2014 and subsequent years.

"Accelerated depreciation amount": the amount of the corresponding fixed asset category in Table A105081 according to the "Accelerated Depreciation and Deduction Statement of Fixed Assets" (A105081).

8.Column 8 "Accumulated depreciation and amortization": Fill in the accumulated depreciation and amortization of assets calculated by the taxpayer in accordance with the provisions of the tax law.

9.Column 9 "Amount": Fill in the balance in columns 2-5-6.

10.Column 10 contains "Reason for Adjustment": fill in according to the reason for the difference, a. depreciation period, b. depreciation method.

c. If the original value is calculated and the difference is caused by a variety of reasons, it can be filled in multiple times according to the actual reasons.

1. Different meanings: 1. Long-term amortized expenses refer to the expenses that have been incurred by the enterprise but have an amortization period of more than 1 year (excluding 1 year), including the improvement expenses of leased fixed assets, the overhaul expenses of fixed assets with an amortization period of more than 1 year, and the issuance costs. 2. Fixed assets refer to non-monetary assets held by enterprises for the production of products, provision of labor services, leasing or operation and management, which have been used for more than 12 months and whose value has reached a certain standard, including houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to the business activities of Shengqihong's rotational production.

Second, the role is different: 1. Fixed assets, the labor means of the enterprise, are also the main assets on which the enterprise depends for production and operation. From the perspective of accounting, fixed assets are generally divided into production fixed assets, non-production fixed assets, leased fixed assets, unused fixed assets, unused fixed assets, financial lease fixed assets, and donated fixed assets.

2. Expenses to be amortized, which have been incurred but should be borne by the current period and subsequent periods, are no longer used in the new accounting standards.

Long-term amortized expenses are a type of payment with the nature of financing, and fixed assets are physical assets owned by enterprises and used for processing and production, providing labor services or operating leases;

The specific differences are as follows: long-term amortized expenses refer to various expenses that have been incurred by the enterprise but have an amortization period of more than one year.

Long-term amortized expenses cannot be fully included in the profit or loss of the current year, but should be amortized in subsequent years, including the improvement expenses of leased fixed assets and other amortized expenses with an amortization period of more than one year.

Fixed assets refer to non-monetary assets held by enterprises for the production of products, provision of labor services, leasing or operation and management, which have been used for more than 12 months and have reached a certain standard in value, including houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and business activities.

Extended Materials. The old Accounting Standards for Business Enterprises stipulate:

1) The expenses incurred by the enterprise during the preparation period, except for the purchase and construction of fixed assets, should be collected in the long-term amortized expenses first, and shall be included in the profit or loss of the current period of production and operation after the enterprise starts production and operation.

2) The improvement expenses of leased fixed assets shall be amortized equally over the shorter period of the lease term and the expected useful life.

3) If the expenditure on major repairs of fixed assets adopts the method of amortization, the actual expenses for major repairs shall be amortized evenly during the interval between major repairs.

4) The handling fee or commission paid by the shares **** entrusted to other units to issue ** minus the interest income during the freezing period of the issuance ** is not enough to offset from the premium of the issuance **, or there is no premium, as a long-term amortization expense, amortized evenly within a period of no more than 2 years, included in the management expenses.

5) Other long-term amortized expenses shall be amortized evenly over the benefit period.

Accumulated depreciation. As the name suggests, it is the account used when the depreciation of fixed assets is calculated. After accruing according to different depreciation methods, the relevant accounts are debited and credited.

Accumulated depreciation. Long-term amortized expenses, such as the purchase of fixed assets in installments, the purchase of intangible assets in installments, and the use of the surplus time of fixed assets under financing lease.