What is the pre consolidation of construction in progress?

When the construction in progress has been completed and put into use, but the completion settlement procedures have not yet been completed, it is necessary to transfer the fixed assets in the current period of use according to the estimate**. This is the pre-consolidation of the project under construction.

First of all, there must be all the invoices for project expenditures, no invoices can not be included in the construction in progress subjects, after the completion of fixed assets, there must be project acceptance records, project settlement statements (completion statements), and fixed assets that need to be compulsorily tested for safety (such as pressure pipelines, power distribution equipment, etc.) must also obtain the inspection and identification report of the relevant competent authorities. If the above documents are complete, the construction project can be carried forward to fixed assets.

Generally speaking, when the construction in progress has been completed and put into use, but the completion settlement procedures have not yet been completed, it should be transferred to fixed assets in the current period of use according to the estimate**. This is the pre-consolidation of the project under construction.

When the project under construction has been completed and has been put into use, but has not yet gone through the completion settlement procedures, it is necessary to sell according to the estimate and transfer to fixed assets in the current period of use. This is the pre-consolidation of the project under construction.

First of all, there must be all the invoices for project expenditures, no invoices can not be included in the construction of the project subjects, after the completion of fixed assets, there must be a project acceptance record, project settlement (completion statement), the need to compulsory testing of safety of fixed assets (such as pressure pipelines, power distribution equipment, etc.) must also obtain the inspection and identification report of the relevant competent authorities. If the above documents are complete, the construction project can be carried forward to fixed assets.

Summary. First of all, there must be all the invoices for project expenditures, no invoices can not be included in the construction in progress subjects, after the completion of fixed assets, there must be project acceptance records, project settlement statements (completion statements), and fixed assets that need to be compulsorily tested for safety (such as pressure pipelines, power distribution equipment, etc.) must also obtain the inspection and identification report of the relevant competent authorities. If the above documents are complete, the construction project can be carried forward to fixed assets.

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What is the situation of pre-rotation.

Generally speaking, when the project under construction has been completed and put into use, but the completion of the lease and settlement procedures has not yet been completed, it is necessary to transfer the fixed assets to the fixed assets in the current period of use according to the estimate, which is the pre-conversion of the project under construction.

First of all, there must be all the invoices for project expenditures, no invoices can not be included in the construction of the project subjects, after the completion of the fixed assets in the spring world, there must be a record of missing from the engineering inspection bureau, the project settlement statement (completion statement), the fixed assets that need to be compulsorily tested for safety (such as pressure pipelines, power distribution equipment, etc.) must also obtain the inspection and recognition report of the relevant competent authorities. If the above documents are complete, the construction project can be carried forward to fixed assets.

Dear, hello, I am happy to answer for you Generally speaking, when the project under construction has been completed and put into use, but has not yet been completed, it is necessary to transfer to fixed assets in the current period of use according to the estimate**. This is the pre-consolidation of the project under construction. The pre-consolidation of construction in progress means that the assets purchased and constructed or produced that meet the conditions for capitalization have reached the intended usable or saleable state, and that the assets have reached the intended usable or saleable state of the purchaser or builder.

The transfer of fixed leased assets is judged according to the criteria for reaching the intended usable state, and the specific judgment criteria are shown above. Therefore, you should transfer from the construction in progress to the fixed assets and withdraw depreciation according to the actual condition when you reach the specific criteria of the intended usable state, rather than the completion acceptance of the project. If the cost cannot be accurately measured, it can be transferred to the fixed asset according to its reliable amount and the depreciation can be withdrawn, if the cost occurs after the transfer to the fixed asset, you want the recorded amount of the fixed asset to be adjusted, but the depreciation that has been withdrawn before will not be adjusted.

The pre-conversion of construction in progress refers to the fact that the construction in progress has been completed and has been put into use, but at this stage the completion settlement procedures have not been completed, the loss and the fight in the current period of use will be transferred to the fixed assets accounting, that is, the construction in progress is pre-consolidated.