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Anonymous users2024-02-08It is indeed -20, but when you invest in real estate, you need to carry it forward If it is originally on the credit side, it needs to be transferred to the debit side.
The debit is to add to this understanding, emmm, a bit simple and crude (a premonition to be dragged out and beaten).
It's coming, it's coming, it's coming with an entry:
20 8 years Borrow: Investment Real Estate - Cost 5100 Credit: Bank Deposits 5100
20 8 Years Loan: Fair Value Gain or Loss 20 Credit: Investment Real Estate - Change in Fair Value 20
20 8 Year Borrow: Bank Deposits 5500 Credit: Other Business Income 5500 (Recognized Income from Bank Deposits Received).
Borrow: Other business costs 5080 Investment real estate - fair value change 20 Credit: investment real estate - cost 5100 (this step is the carry-forward cost, the cost of investment real estate is 5080 because the fair value change is less than 20).
Borrow: Other Operating Costs 20 Credit: Fair Value Gain or Loss 20 (This step is to carry forward the fair value change gain or loss to the cost, in order to exclude the impact of fair value change, and to "bring the cost back to its original shape" to reflect the true cost of investment real estate).
Only in this way can the amount of other business income - other business costs reflect the real profit brought by the economic business of leasing investment real estate, and there is no need to put a part of the profit into the fair value change profit or loss, which is too messy
Therefore, in the title, the amount that affects other business costs is obvious, 5080 + 20 = 5100.
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Anonymous users2024-02-07When an investment property is disposed of, or permanently withdrawn from use and it is not expected that economic benefits can be obtained from its disposal, the recognition of the investment real estate shall be terminated.
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Anonymous users2024-02-06It was 5100 at the time of purchase, and 5080 after a while, down 20 by 20 fair value change gain or loss
Credit Investment Real Estate - Change in Fair Value 20
However, if you buy investment real estate and terminate the business, the detailed account of investment real estate will become 0
In summary, before buying, the investment property - cost in the debit balance of 5100 and the investment property - fair value change in the credit balance of 20.
So at the time of disposal, the investment real estate – fair value changes at debit 20
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Anonymous users2024-02-051. Disposal entries:
1. When the accounting method is adopted, the accounting entries are as follows.
Borrow: Bank deposit.
Accumulated amortization. Credit: Investment real estate.
2. When the equity method is used for accounting, it is necessary to see whether it is a loss or a profit at the time of disposal, and if it is profitable, it will lend other comprehensive income, and if it is loss, it will borrow the asset impairment loss, and the accounting entries are:
Borrow: Bank deposit.
Asset impairment losses.
Credit: Investment real estate.
Other comprehensive income.
Summary: If an enterprise transfers, scraps or damages investment real estate, the amount of disposal income after deducting its book value and relevant taxes and fees shall be included in the profit or loss for the current period. When disposing of investment real estate measured on a cost basis, the amount actually received should be credited to the "other business income" account.
The carrying amount of the investment real estate is charged to the "Other Operating Costs" account; When disposing of investment real estate measured by the fair value model, the accumulated fair value changes of the investment real estate shall also be transferred to other business income, and if there is an amount included in the capital reserve on the original conversion date, it shall also be transferred to the same amount.
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Anonymous users2024-02-04The accounting treatment for the disposal of investment real estate is as follows:
1) Adopt the cost model for measurement.
1.Investment real estate acquired by enterprises such as outsourcing and self-construction, borrowing: investment real estate, loan: bank deposits, loans: projects under construction, etc.
2.Conversion of non-investment real estate to investment real estate, borrow: investment real estate, loan: development products, etc., depreciation or amortization, borrow: other business costs, credit: accumulated depreciation (amortization) of investment real estate.
3.Rental income, borrow: bank deposits, credit:
Other business income, credit: tax payable - VAT payable - output tax, disposal of investment real estate, borrow: bank deposits, credit:
Other business income, credit: tax payable - VAT payable - output tax, debit: other business costs, debit:
Accumulated depreciation (amortization) of investment real estate, borrowed: provision for impairment of investment real estate.
2) Measured using the fair value model:
1.Investment real estate acquired by enterprises such as outsourcing and self-construction of silver traces, borrowing: investment real estate - cost, loan: bank deposit, loan: construction in progress, etc.
2.Conversion of non-investment real estate to investment real estate, borrow: investment real estate - cost, etc. (fair value), borrow:
Fair Value Gains and Losses (Debit Difference), Credit: Development Products, etc., Credit: Capital Reserve - Other Capital Reserve (Credit Difference).
3.Change in fair value at balance sheet date, debit: investment real estate - change in fair value, credit:
Fair value change gain or loss, or reverse entry, to obtain rental income, book and debit: bank deposits, credit: other business income, credit:
Tax Payable - VAT Payable - Output Tax.
4.Disposal of investment real estate, borrow: bank deposits, credit:
Other business income, credit: tax payable - VAT payable - output tax, debit: other business costs, credit:
Investment Real Estate - Cost, Credit: Investment Real Estate - Change in fair value.
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