Can the total cost of more than 60,000 yuan for the new decoration of the office be directly include

Accounting Standards for Business Enterprises - Fixed Assets stipulates that if the subsequent expenses related to fixed assets make the economic benefits that may flow into the enterprise exceed the original estimates, such as extending the service life of the fixed assets, or substantially improving the quality of the products, or substantially reducing the cost of the products, they should be included in the book value of the fixed assets, and the amount after the increase should not exceed the recoverable amount of the fixed assets. Subsequent expenses other than these shall be recognized as current expenses and shall no longer be accounted for by withholding or amortizing. In the daily accounting, enterprises should judge whether the subsequent expenditure of fixed assets should be capitalized or expensed according to the above principles.

If the decoration expenses of fixed assets can be capitalized in accordance with the above principles, a detailed account of "decoration of fixed assets" shall be set up under the "fixed assets" account, and depreciation shall be calculated separately by a reasonable method within the shorter period of the two decoration periods and the remaining useful life of the fixed assets. If there is still a balance in the "fixed asset renovation" detailed account related to the fixed asset at the time of the next renovation, the balance should be included in the non-operating expenses of the current period at one time.

There are differences in accounting and taxation standards in the treatment of decoration expenses, and the comrades upstairs are talking about accounting principles, and taxes should be amortized in installments. Be sure to pay attention, otherwise it will cause tax trouble.

Fixed assets are then amortized along with the house.

Decoration expenses need to meet one of the following conditions to be included in fixed assets:

1. Reach more than 20% of the original price of fixed assets.

2. In the future, the service life of fixed assets will be extended by more than one year.

3. The use and function of fixed assets have been added.

If one of the above three conditions is not met, it shall be included in the long-term amortized expenses and apportioned during the lease period. If the office is a fixed asset of the company, the renovation cost should be accounted for in the "long-term amortized expenses" for an amortization period of 5 years.

If the office is leased by the company, the renovation cost is amortized according to the lease term. When the renovation cost is small, the lessee can credit the current cost in a lump sum; When the amount of expenses is large, it can be included in the expenses to be amortized and then amortized in installments, but the amortization period cannot exceed one year, and it can also be evenly distributed during the lease period depending on the size of the amount. Specifically, accounting can be processed according to the actual situation of the enterprise.

In the case of expenses during the opening period, they are also included in the start-up expenses in a lump sum after the opening of the business and amortized over a period of five years.

1.The tax law stipulates that the cost of renovating the office building of a newly established company should be amortized on a monthly basis.

Monthly amortizable decoration cost amount = amortized decoration cost amount Amortization month;

2..The decoration cost of the office building shall first be included in the long-term amortized expense account, and then calculated according to the amortization period shall not be less than 3 years;

However, if it is less than 3 years, the over-amortized part shall be treated as income tax and income tax shall be calculated.

3.If the renovation cost of the office building of the company to be established is small, it can also be included in the current profit and loss (management expenses: start-up costs and repair costs) in a lump sum, and the monthly amortization method can no longer be used.