Can a computer monitor be included as a fixed asset separately?

Since the display cannot provide economic benefits to the enterprise alone, it must be used together with the host computer as a fixed asset.

To provide economic benefits for enterprises, therefore, a single display cannot meet the definition of fixed assets, and its value does not exceed the standard of fixed assets, so the purchase of displays should be listed as circulating materials.

According to the Accounting Standard for Business Enterprises No. 4 - Fixed Assets.

Article 3 Fixed assets refer to tangible assets that have the following characteristics at the same time:

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

b) The service life is more than one fiscal year.

Service life refers to the expected period during which an enterprise will use a fixed asset, or the quantity of products or services that the fixed asset can produce.

Article 4 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.

Article 5 Different depreciation rates or depreciation methods shall be applied to the components of fixed assets with different service life or in different ways to provide economic benefits to enterprises.

, each component shall be recognized as a single fixed asset separately.

It can be regarded as the treatment of major repairs of fixed assets!

The monitor is an important part of the computer, generally accounting for about one-third of the entire computer cost;

The specific treatment can be transferred to the construction in progress and the book value of the original computer can be adjusted.

For more information, please refer to the Accounting Standards and Enterprise Income Tax on the treatment of major repairs of fixed assets.

Legal analysis: Computers belong to fixed assets, and belong to the category of electronic equipment in the classification of fixed assets, and the depreciation period of computers in actual work is 3 years. Electronic equipment categories include:

Computers, printers, switches, network servers, scanners, fax machines, copiers, projectors, all-in-one computers, digital cameras, mobile phones, video cameras, recording equipment, etc. Theoretically speaking, the value of monitors, motherboards, main chassis, and other things that account for a large part of the value of a computer should be included in the value of the computer when it is replaced. However, in practice, the depreciation period of the computer is only 3 years, and the original value of the fixed assets of the computer is not high, so the replacement monitor, motherboard, host, etc. are generally included in the "office expenses" in the "management expenses".

If the computer software is purchased together with the computer (computer network equipment, computer anti-virus firewall) and meets the standard of fixed assets, then according to the provisions of the current enterprise accounting system, it must be included in the fixed assets as a component of the fixed assets, and cannot be accounted for as intangible assets alone; If the conditions for recognition of fixed assets are not met, the fixed asset is treated as a period expense.

Legal basis: "Law of the People's Republic of China on State-owned Assets of Enterprises" Article 11 State-owned assets supervision and administration institutions and local people's State-owned assets supervision and administration institutions established in accordance with the provisions of the State-owned assets supervision and administration institutions, according to the authorization of the people at the same level, on behalf of the people at the same level to the State-funded enterprises to perform the duties of investors. and local people, as needed, may authorize other departments and institutions to perform the duties of investors on behalf of the people at the same level to state-funded enterprises.

Institutions and departments that perform the duties of investors on behalf of the people at the same level, hereinafter collectively referred to as institutions performing the duties of investors.

Enterprises need to buy a computer monitor for 750 yuanFixed assets

Borrow: Fixed assets.

Credit: Accounts payable.

Borrow: Asset impairment loss.

Credit: Accumulated depreciation.

The physical form of fixed capitalIt is used to change or affect the labor object in the process of product production.

The means of labor are the physical form of fixed capital. Hail prudent assets can play a long-term role in the production process, and maintain the original physical form for a long time, but their value is gradually transferred to the cost of products with the production and operation activities of enterprises, and constitutes an integral part of product value.

Enterprises need to make fixed assets for 750 yuan when they purchase a computer monitor.

Borrow: Fixed assets.

Credit: Accounts payable.

Borrow: Asset impairment loss.

Credit: Accumulated depreciation.

The physical form of fixed capitalThe means of labor that are used to change or affect the object of labor in the process of product production are the physical form of fixed capital. Fixed resources can play a long-term role in the production process, and maintain the original physical form of hail for a long time, but its value is gradually transferred to the product cost with the production and operation activities of the enterprise, and constitutes an integral part of the product value.

In line with the definition of fixed assets can be included in fixed assets, the display generally has a service life of more than 1 year, belongs to a kind of electronic equipment, since it is purchased separately, it constitutes an independent fixed asset, according to the fixed assets of the account.

The definition of fixed assets in the Accounting Standards for Business Enterprises is:"Fixed assets are tangible assets that have the following characteristics at the same time:

1. Provide labor services for the production of goods. Held for lease or management;

2.The service life is more than 1 year;

3.The unit value is higher. "

Guidelines only emphasize"The unit value is higher. ", does not give specific value judgment criteria, and highlights the purpose of holding fixed assets and the characteristics of physical form. The basic characteristics of fixed assets are that the purpose of holding fixed assets is to produce goods, provide labor services, lease or operate and manage, rather than directly use them for **. In addition to emphasizing the purpose of holding fixed assets and having a physical form, the concept also emphasizes the two characteristics of a fixed asset with a useful life of more than one year and a high unit value, thus clearly distinguishing it from current assets and intangible assets.

The company's purchase of computers is a fixed asset, and the computer is a special equipment for fixed assets. It is a piece of equipment that belongs to the company's office file and is dedicated to a certain job. Includes:

Cultural and sports activity equipment, audio and video recording equipment, projection and camera equipment, typing telex equipment, telegraph communication equipment, stage and lighting equipment, special equipment for archives, and modern office microcomputer equipment.

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.

The monetary performance of fixed funds as fixed assets also has the following extra-wide points:

1. The cycle period of fixed funds is relatively long, which does not depend on the production cycle of the product, but on the service life of the fixed assets. Wax or.

2. The value compensation and physical renewal of fixed funds are carried out separately, the former is gradually completed with the depreciation of fixed assets, and the latter is realized by using the depreciation accumulated in ordinary times when the fixed assets cannot be used or are not suitable for use.

3. When purchasing and constructing fixed assets, it is necessary to pay a considerable amount of monetary funds, and this investment is a one-time investment, but the investment is carried out through the depreciation of fixed assets.