Do digital camera accessories need to be credited as fixed assets?

Generally speaking, cameras are general equipment.

If the accessory was purchased with the camera, the fixed asset should be debited.

If the accessory is purchased subsequently and the unit value is not high, the low-value consumables are debited.

Low-value consumables are credited with a one-time amortization.

Borrow: Selling or administrative expenses - low-value consumables.

Credit: Low-value consumables - digital cameras.

Specifically, depending on the company's business scope, if such items are only used for office photography, they should be included in fixed assets, and if the relevant accessories and cameras are counted on the same invoice, they should be included in fixed assets, otherwise, if the number of accessories is small and the unit value is low, the accessories can be included in the "management expenses".

Your cause should be a general accessory, according to the accounting regulations do not need to be recorded in fixed capital. It should be amortized directly in the current expenses.

The camera is a general purpose device, and the time for asset accounting can be handled in this way:

The digital camera itself is used as the main unit for accounting, and its main accessories are used as its accessories for accounting, which of course should be included in the total asset value together. Generally speaking, the main accessories can be remembered, such as memory cards, etc., that is to say, the price is slightly higher. Personally, I think it's okay to remember consumables such as wristbands.

Personally, I don't think the accessories should be recorded in the low-value product account, which is not easy to manage, and it is best to record it with the host.

Ordinary digital cameras generally belong to the category of office equipment. Some high-end digital cameras required by scientific research institutions can be included in the category of electronic instruments and equipment.

Digital cameras belong to the tools in the fixed asset classification.

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. Fixed assets are the means of labor of an enterprise, and they are also the main assets on which an enterprise relies 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.

According to the classification in the income theory of enterprises, electronic equipment belongs to fixed assets

Electronic equipment or office equipment.

Fixed assets refer to tangible assets that have the following characteristics at the same time:

Held for the purpose of producing goods, providing services, leasing or business management;

The service life is more than one year;

The unit value is higher.

2) Service life, which refers to the expected service life of a fixed asset. The useful life of some fixed assets can also be expressed in terms of the number of products or services that the asset can produce.

3) Depreciation refers to the systematic apportionment of the accrued depreciation amount in accordance with the determined method during the useful life of fixed assets. Among them, the accrued depreciation amount refers to the balance of the original price of the fixed assets for which depreciation should be accrued after deducting its estimated net residual value, and if the impairment provision has been made for the fixed assets, the cumulative amount of the impairment provision for the fixed assets that has been accrued should also be deducted.

Recognition of fixed assets.

4.Fixed assets can only be recognized if they meet both of the following conditions:

1) The economic benefits contained in the fixed assets are likely to flow into the enterprise;

2) The cost of the fixed asset can be reliably measured.

5.When recognizing fixed assets, an enterprise should make a judgment in accordance with the definition of fixed assets and the conditions for recognition, taking into account the specific circumstances of the enterprise.

Although the assets such as environmental protection equipment and safety equipment of an enterprise cannot directly bring economic benefits to the enterprise, they help the enterprise to obtain economic benefits from the relevant assets, and should also be recognized as fixed assets, but the sum of the book value of such assets and related assets cannot exceed the total recoverable amount of these two types of assets.

6.If each component of a fixed asset has a different service life or provides economic benefits to the enterprise in different ways, and thus applies different depreciation rates or depreciation methods, it shall be recognized separately as a fixed asset.

Depreciation of fixed assets of taxpayers shall be accrued from the month following the month in which they are put into use; Before calculating depreciation, the residual value of fixed assets shall be estimated and deducted from the original price of the fixed assets, and the residual value ratio shall be 5% of the original price; If it is necessary to adjust the residual value ratio due to special circumstances, it shall be reported to the in-charge tax authorities for the record.

The depreciation of general fixed assets shall not be shorter than the following specified periods:

20 years for houses and buildings.

10 years for trains, ships, machines, machinery and other production equipment.

5 years for electronic equipment, means of transportation other than trains and ships, as well as utensils, tools, furniture, etc., related to production and management.

the minimum depreciation period of fixed assets of public institutions, social organizations and private non-enterprise units;

20 years for houses and buildings.

10 years for special equipment, vehicles and displays.

5 years for general equipment, books and other fixed assets.

If your company has not implemented the new Accounting Standards for Business Enterprises. Then the standard for fixed assets is more than 2,000 yuan. The service life is more than one year.

You can take a look. If the amount is sufficient, go for fixed assets. If it's not enough, go for low-value consumables.

Add to that on the 1st floor.

Delineation by service life is one thing, but more important is the unit value.

More than 2000 is regarded as fixed assets, and the following is amortized as low-value consumables.

The service life is more than 1 year into fixed assets.

The concept of fixed assets Fixed assets refer to houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and operation that have a service life of more than one year. Items that do not belong to the production and operation of major equipment, 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. (Excerpted from Article 29 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Enterprise Income Tax.)

More than 2000, the service life of more than one year should be included in the fixed assets.

Different situations should be included in different accounts:

1. Machinery and equipment for production and machine parts for maintenance, as spare parts, should be included in the raw material accounting account, and transferred to the manufacturing expense account when used.

2. Machinery and equipment for production and machine parts for maintenance, which are directly used or amortized at one time, should be included in the manufacturing expense account.

3. Non-production machinery and equipment, maintenance machine parts, as spare parts, should be included in the raw material accounting account, and transferred to the management expense account when used.

4. Non-production machinery and equipment, maintenance machine parts, direct use or one-time amortization, should be included in the management expense account.

5. The machine parts used for the construction of fixed assets shall be included in the accounting accounts of the construction in progress and transferred to the fixed assets after completion.

Fixed assets refer to tangible assets held by an enterprise for the purpose of producing goods, providing labor services, leasing or operation and management, and with a useful life of more than one fiscal year.

Fixed assets refer to tangible assets that have the following characteristics at the same time.

1. Held for the purpose of providing labor services for the production of goods for leasing or business management.

2. The service life is more than one fiscal year.

Fixed assets can only be recognized if they meet the following conditions at the same time:

1. The economic benefits related to the fixed assets are likely to flow into the enterprise.

2) The cost of the fixed asset can be reliably measured.

1.Accessories for machinery and equipment are recorded in the material account, and repair costs can be recorded in the case of replacement of equipment parts when receiving. If the newly installed equipment is recorded in the construction in progress, it will be transferred to fixed assets after the completion of the project.

2.The accessories of the construction are recorded in the engineering materials, and the construction in progress is recorded when the project is received, and the fixed assets are transferred after the completion of the project.

Attributed to low-value consumables, halo!

2,000 yuan will be included in the equipment, and the equipment is a fixed asset, so it should be included in the fixed assets in the equipment; Now it's time to find out if there are any new requirements for the new financial regulations.

In general, the unit value is more than 2,000 yuan, and the service life is more than 2 years, it should also be regarded as fixed assets!

It depends on how the accounting standards for your industry are stated.