Can the fixed assets of the enterprise still be accrued as usual during the period of suspension of

Article 17 of Accounting Standards for Business Enterprises No. 4 - Fixed Assets:

Enterprises should reasonably choose the method of depreciation of fixed assets according to the expected way of realizing the economic benefits related to fixed assets".

This provision is linked to the definition of "assets" as an element of accounting in the Basic Standards. Because one of the characteristics of an asset is that it has an inflow of future economic benefits, depreciation should also be proportionalized to measure the process by which the economic benefits contained in the asset are gradually consumed and reduced.

During the suspension of production and business of the enterprise, the fixed assets cannot bring economic benefits to the enterprise and are in a state of cessation of use, which can be understood to be temporarily in a state similar to that of construction in progress (i.e., they are not in a "usable state") in order to resume use, so no depreciation is accrued during the suspension period.

1.The original accounting system for enterprises stipulates that "depreciation shall not be provided for unused and unused fixed assets other than houses and buildings", and the original detailed rules for the implementation of enterprise income tax also stipulate that "depreciation shall not be withdrawn for unused, unneeded and sealed fixed assets other than houses and buildings".

2.Article 14 of the new Accounting Standards for Business Enterprises stipulates that "an enterprise shall provide depreciation for all fixed assets.

However, this does not apply to fixed assets that have been fully depreciated but continue to be used and land that is separately accounted for". Therefore, depreciation continues to be accrued for fixed assets during the shutdown period, and depreciation can be included in management expenses.

3.Article 59 of the new Enterprise Income Tax Law stipulates that "depreciation of fixed assets calculated according to the straight-line method shall be allowed to be deducted.

The enterprise shall calculate the depreciation from the month following the month in which the fixed assets are put into use; Depreciation of fixed assets that are no longer in use shall cease to be calculated from the month following the month in which they are discontinued. ”

If your enterprise implements the new standard, if depreciation is still provided in accounting during the shutdown period, tax adjustment should be made. However, if the original enterprise accounting system is still being implemented, the accounting and tax law treatment are the same, and no tax adjustment is required.

Depreciation should be accrued for fixed assets when an enterprise stops production.

1. The current accounting standards stipulate that "an enterprise shall depreciate all fixed assets, except for the fixed assets that have been fully depreciated and continue to be used and the land that is separately valued and recorded", and the corresponding new regulations for the implementation of the enterprise income tax law also cancel the provision in the original rules that "depreciation shall not be withdrawn for unused, unneeded and sealed fixed assets other than houses and buildings".

2. Fixed assets that have been discontinued.

Borrow: Administrative Expenses - Depreciation Expenses.

Credit: Accumulated depreciation.

At the end of the month, it is carried forward to the current year's profit.

3. The depreciation of fixed assets used in the process of building fixed assets by the enterprise shall be included in the cost of construction in progress;

The depreciation of the fixed assets used in the basic production workshop shall be included in the manufacturing expenses;

The depreciation of fixed assets used by the management department shall be included in the management expenses;

The depreciation of the fixed assets used by the sales department shall be included in the sales expenses;

The depreciation amount of the fixed assets leased out of operation shall be included in other business costs.

The depreciation of fixed assets during the suspension period needs to be depreciated normally, and the depreciation of non-silver is stopped.

Because the production is discontinued, depreciation needs to be included in the administrative expense accounting on the debit side, and at the same time the accumulated depreciation accounting on the credit side.

The accounting treatment of depreciation accrued during the shutdown period is: debit: administrative expenses, credit: accumulated depreciation.

Hello, happy with your question.

Depreciation is required for fixed assets during the shutdown period.

Oh. And what has not been mentioned in the past should be supplemented.

Enterprises are in production and operation.

In the process, the value of fixed assets is reduced due to the loss of value, and only a certain residual value remains, and the difference between the original value and the residual value is apportioned over its useful life, which is the depreciation of fixed assets.

Determining the depreciation range of a fixed asset is a prerequisite for accruing depreciation. [1] A monetary estimate of the value of the value expended by capital during the period under investigation. Also known as capital consumption allowance in the national income account.

The depreciation of fixed assets refers to the systematic apportionment of the accrued depreciation amount according to the determined method during the service life of the fixed assets. Service life refers to the expected life of a fixed asset, or the amount of products or services that can be produced or services provided by the fixed asset. Accrued depreciation refers to the amount of the original price of a fixed asset for which depreciation is accrued after deducting its estimated net residual value.

For fixed assets for which provision for impairment has been made, the provision for impairment of fixed assets shall also be deducted.

Cumulative amount.

Hello, dear, I am asking the legal advice teacher, I am happy to answer for you! The old and new Accounting Standards for Business Enterprises - Fixed Assets both stipulate that:"Enterprises should make depreciation provision for all fixed assets.

However, this excludes fixed assets that have been fully depreciated and continue to be used and land that is separately valued".Therefore, the enterprise should continue to provide depreciation for the fixed assets during the shutdown period. The standard does not provide more detailed provisions on the attribution of depreciation expenses, and should usually be determined according to the reason for the suspension of production.

If the shutdown and maintenance is a process or a solemn and seasonal normal shutdown, pure rock can continue to be counted"Management fees"or"Manufacturing costs".According to the above provisions, the types of fixed assets should be distinguished when tax treatment: first, houses and buildings.

For the house after reaching the usable state, the depreciation accrued according to the minimum depreciation period stipulated in the tax law can be applied for pre-tax deduction, regardless of whether the house is in use; The second is fixed assets other than houses and buildings. For"Not put into use"There are currently no clear criteria for defining it. In practice, enterprise shutdowns are divided into normal shutdowns and abnormal shutdowns.

The problem is usually considered to be a necessary procedure in the production and operation process of the enterprise, and the depreciation of machinery and equipment during the shutdown period can be deducted before tax. However, it is recommended that enterprises communicate with the competent tax authorities on the issue of normal production stoppage. Accounting treatment of depreciation of fixed assets:

Depreciation of fixed assets shall be accrued on a monthly basis, and the depreciation accrued shall be passed"Accumulated depreciation"Accounts are accounted for, and the cost of the relevant assets or the profit or loss for the current period are included according to the use. 1. The depreciation of the fixed assets used in the basic production workshop of the enterprise shall be included in the manufacturing expenses. 2. The depreciation of the fixed assets used by the management department shall be included in the management expenses.

3. The depreciation of the fixed assets used by the sales department shall be included in the sales expenses. 4. The depreciation of fixed assets used in the process of self-construction of fixed assets shall be included in the cost of construction in progress. 5. The depreciation of the fixed assets leased out of operation shall be included in other business costs.

6. The depreciation of unused fixed assets shall be included in the management expenses. Example of accounting entries: Debit:

Manufacturing Expenses--xx Workshop Loan: Accumulated Depreciation Pro, I hope mine is helpful to you, I wish you a happy life! _

Summary. Hello, after a long-term shutdown of an enterprise, the treatment of depreciation of fixed assets depends on the specific situation. If an enterprise has ceased production for a long time but still retains fixed assets, it should continue to depreciate according to the original depreciation method to reflect the gradual consumption and depreciation of assets.

If an enterprise intends to reorganize or reorganize after a long-term shutdown, it can choose to suspend depreciation or slow down the rate of depreciation according to the actual situation of the enterprise. If the enterprise will not use these fixed assets in the long term, it can consider liquidating, selling or scrapping these fixed assets.

How to deal with the depreciation of fixed assets when the enterprise has stopped production for a long time.

Hello, after a long-term shutdown of an enterprise, the treatment of depreciation of fixed assets depends on the specific situation. If an enterprise has ceased production for a long time but still retains its fixed assets, it should continue to depreciate according to the original method of depreciation to reflect the gradual consumption and depreciation of assets. If an enterprise intends to reorganize or reorganize after a long-term shutdown, it can choose to suspend depreciation or slow down the rate of depreciation according to the actual situation of the enterprise.

If the enterprise will not use these fixed assets in the long run, it can quickly consider liquidating, selling or scrapping these fixed assets.

1.If the fixed assets have completely lost their use value, the enterprise should scrap them in a timely manner, make the corresponding vouchers in the accounting records, and make relevant tax declarations at the same time. 2.

If the reason for the long-term shutdown of the enterprise is caused by external reasons such as the market environment, and the enterprise still has a resumption plan, it can consider imitating the maintenance and maintenance of the fixed assets during the shutdown period to ensure that the burner fiber can be used normally after the resumption of production.

If an enterprise has stopped production for a long time, the depreciation of fixed assets will be recorded as an expense to be amortized, and it will be amortized after resumption of production.

It is possible to resume production and amortize it later.

Is there a basis. If production resumes in the future, the basis for re-amortization is mainly the Accounting Standards for Business Enterprises No. 10 - Accounting Treatment of Fixed Assets, which stipulates: "When a fixed asset is temporarily unusable and forced to be idle, its depreciation shall be suspended and liquidated at the end of the year."

If the fixed assets are in a state of inusability for a long time due to natural disasters, requisition, market contraction and other reasons, they should be converted into long-term assets to be amortized, and depreciation shall be re-calculated in accordance with the relevant provisions when resuming production or operation. Therefore, when an enterprise suspends production for a long time, Qiaolun can convert the depreciation of fixed assets into long-term assets to be amortized, and then re-accrue depreciation after the resumption of production.

From the perspective of accounting, the Accounting Standards for Business Enterprises - Fixed Assets stipulate that "an enterprise shall provide depreciation for all fixed assets. However, this excludes fixed assets that have been fully depreciated and continue to be used and land that is separately valued

Therefore, the enterprise should continue to provide depreciation for the fixed assets during the shutdown period. The standard does not provide more detailed provisions on the attribution of depreciation expenses, and should usually be determined according to the reason for the suspension of production. If the shutdown and maintenance is a process-based and seasonal normal shutdown, it can continue to be included in the "management expenses" or "manufacturing expenses", and the construction enterprise can also be included in the "engineering construction" account.

From the perspective of pre-deduction of enterprise income tax, Article 11 (1) of the Enterprise Income Tax Law (Order No. 63 of the President of the People's Republic of China in 2007) stipulates that when calculating the taxable income, the depreciation deduction shall not be calculated for fixed assets other than houses and buildings that have not been put into use. Fixed assets that have ceased to be used in accordance with Article 59 of the Regulations for the Implementation of the Enterprise Income Tax Law shall cease to calculate depreciation from the month following the month in which they are discontinued.

Therefore, the depreciation of the fixed assets of the ceased enterprise cannot be deducted before tax. However, in practice, enterprise shutdowns are divided into normal shutdowns and abnormal shutdowns. Seasonal shutdown and shutdown maintenance are generally considered to be necessary procedures in the production and operation process of enterprises, and the depreciation of machinery and equipment during the shutdown period can be deducted before tax.

It is recommended that enterprises communicate with the competent tax authorities on the issue of normal production stoppage.