What about the fixed assets of office supplies, chairs?

By fixed assets.

Two judging criteria:

1. The amount is more than 2000 RMB.

2. The service life is more than 2 years (inclusive).

The normal chair generally has a service life of 2 years, but the amount generally does not exceed 2,000 yuan, so it cannot be recorded and managed as a fixed asset. But the boss's big chair, or the kind of big chair of the senior leader, sofa, etc., should be managed as fixed assets.

Hello! Confirmation of fixed assets!

The old accounting system for enterprises was to stipulate that the settlement threshold of 2000 was above the threshold. The service life is more than 2 years.

The new standard is more flexible and has a validity period of more than one year. Those held for the purpose of producing goods, providing labor services, leasing or business management are recognized as fixed assets, and there is no clear requirement for value!

As mentioned above, in our practice, the general value of the chair is relatively large. For example, the conference room is the same as the large desk. If the value is relatively high, it can be used as fixed asset management, like the usual office chair, which is expensed!

There is no need to do fixed asset management, which increases the management cost to the complicated accounting treatment! Not in line with the principle of importance!

The amount of chairs is generally not large, and it can be used directly as office expenses, which can only be regarded as low consumables at most, and cannot be used as fixed assets.

If it is integrated with a more expensive table, it will be counted as a set, and if the amount is relatively large, it should be counted (generally more than 2000). If the amount is relatively small, low-value consumables will do.

Desks and chairs can be considered fixed assets or low-value consumables.

The value of fixed assets is gradually transferred to new products according to the degree of wear and tear itself, and its wear is divided into two situations: tangible wear and intangible wear; Physical wear, also known as material wear, is the loss of use value and value of equipment or fixed assets caused by the use of equipment or fixed assets in the production process or due to the influence of natural forces.

It is divided into two categories according to the occurrence of its loss. Quasi-tangible wear refers to the damage and deformation of equipment caused by friction, corrosion, vibration, fatigue and other reasons in the use of equipment. In view of the physical wear, attention should be paid to reducing the wear rate of the equipment while using it, and reducing and eliminating abnormal losses.

Desks and chairs are higher than 2000 into fixed assets.

Under normal circumstances, the value of assets higher than 2,000 yuan should be included in fixed assets, and computers, desks and chairs are generally regarded as fixed assets of enterprises.

How to manage fixed assets:

1. The purchase of fixed assets must be carried out in accordance with the budget.

2. The equipment use department should submit a requisition application to the equipment management department in advance according to the needs of operation and management, and the requisition application should clearly fill in the requirements such as the reason for the requisition, the name of the equipment, the amount of digital fiber, the specification, the estimated amount, and the date of use.

3. After the equipment management department receives the requisition, it should be processed according to the fixed assets budget and approval authority, and if the authority of the equipment management department is exceeded, the equipment management department shall promptly report to the department that has the right to approve for processing.

4. After the purchase of fixed assets arrives, the equipment management department shall promptly notify the equipment acceptance department for acceptance. The equipment management department and the acceptance department shall strictly follow the requirements of the order form for acceptance and fill in the acceptance form.

5. After the fixed assets reach the usable state, the equipment management department should hand over the fixed assets to the equipment use department in a timely manner. At the time of handover, a checklist for the handover of equipment should be completed. <>

The identification of the assets of the solid filial piety of public institutions needs to meet one of the conditions for the excavation and deferring listing of Qiaosanyou

1. The unit price is more than 1,000 yuan.

2. Buy in large quantities and use it for more than 1 year.

Although the unit price of the table and chair you bought is less than 1,000 yuan, if the second condition is met, it should be recorded as fixed assets for management. Otherwise, low-value consumables should be counted.