Regarding the cost of fixed assets, what constitutes the acquisition cost of fixed assets?

Upstairs is wrong, it's not depreciation - it's discounting. The modern concept of financial management believes that money has a time value, and 100 yuan now is more valuable than 100 yuan in the future.

One of the most basic phenomena is that 100 is deposited in the bank, and after 1 year it will be 105 instead of 100. Therefore, the future income or contribution should be converted into the current value, which is called discounting. And the discounted interest rate is the discount rate.

For example, under a discount rate of 10%, the discount of 100 yuan after one year is 100 (1+10%)=. The example is the upstairs example, I won't list anything else.

For example: a fixed asset of 600,000 yuan, 200,000 yuan at the end of each year, paid in three years, 600,000 yuan at this time is the final value, the final value of 600,000 depreciation, if the calculation is 400,000, then the 400,000 is called the present value, the difference of 200,000 yuan is the unrecognized financing costs, according to the title requirements capitalized or included in the financial expenses. You can also look at it this way, 600,000 is the principal and total amount due to be paid after three years, and 400,000 is the principal at the beginning of the first year.

Debit: Fixed assets 40

Unrecognized financing charge 20

Credit: Long-term payables 60

Present value refers to the discounted value of future net cash flows generated by fixed assets during their use and disposal.

1. Purchased fixed assets

For fixed assets purchased by an enterprise, the acquisition cost of fixed assets shall be based on the purchase price actually paid, relevant taxes and fees, transportation costs, handling costs, installation fees and professional service fees attributable to the assets incurred before the fixed assets reach the intended state of use.

The value-added tax on the purchase of fixed assets such as machinery and equipment by general tax-paying enterprises shall be deducted as input tax and shall not be included in the cost of fixed assets.

2. Construction of fixed assets

If an enterprise constructs a fixed asset on its own, it shall take the necessary expenditure incurred before the construction of the asset reaches the intended usable state as the cost of the fixed asset.

Self-built fixed assets should first be accounted for through the "Construction in Progress" account, and then transferred from the "Construction in Progress" account to the "Fixed Assets" account when the project reaches the intended usable state. There are two main ways for enterprises to build their own fixed assets: self-management and outsourcing, and their accounting treatment is also different due to the different construction methods adopted.

Calculation of the acquisition cost of fixed assets:

Like raw materials, the calculation of the acquisition cost of fixed assets is also different. This section describes the calculation of the acquisition cost of purchased and self-made fixed assets.

l. Calculation of the acquisition cost of purchased fixed assets.

The acquisition cost of an outsourced fixed asset is based on the actual cost incurred at the time of purchase. It includes the purchase price, relevant taxes, transportation costs attributable to the fixed asset before it reaches its intended useable state, handling costs, installation fees and professional service fees.

Example 1] Guanhua Electronic Science and Technology Research Institute purchased a new planer to be installed, the price is 150,000 yuan, the value-added tax is 25,500 yuan, and the transportation and packaging costs are 6,000 yuan, and the installation process costs are 12,000 yuan. The acquisition cost of the fixed asset is: 150,000 + 25,500 + 6,000 + 12,000 = 193,500 (yuan).

When a number of fixed assets without separate pricing are purchased with a single payment, the total cost should also be allocated according to certain criteria, and the cost of each fixed asset should be determined separately.

2. Calculation of the acquisition cost of self-built fixed assets.

The cost of a self-constructed fixed asset is made up of the necessary expenses incurred before the asset reaches its intended state of use.

Example 2] Guanhua Electronic Science and Technology Research Institute adopts self-operated methods to build a plant, purchase 240,000 yuan of materials for the project, all for the construction of the project, pay 50,000 yuan for the construction of various salaries for the project, 20,000 yuan of interest expenses incurred for the project loan, and the project is completed and accepted and delivered.

The acquisition cost of the self-built plant is: 240,000 + 50,000 + 20,000 = 310,000 (yuan).

The acquisition costs of fixed assets are land, buildings and machinery. The details are as follows:

1. Land. The cost of acquiring the land includes the purchase price, broker's commission, surveying, registration, transfer costs, and the costs of cleaning, grading, draining, landscaping, etc., incurred in keeping the land in a usable condition for its intended use.

If the purchaser pays and bears the property tax owed by the transferor, the property tax shall also be included in the cost of the land. If there are old houses on the purchased land that need to be demolished, the balance of the demolition cost after deducting the residual value of waste disposal should also be included in the land cost. This is because this is the cost of making the land usable.

The cost of land is charged to the "land" account and no depreciation is provided. However, expenditures related to the acquisition and use of land, such as the construction costs of driveways, fences, parking lots, etc., should be separately recorded in the "land improvement" account and depreciated according to the useful life of the land, as their useful life is limited.

2. Housing. Houses can be acquired by purchase or self-built. In the case of purchases, the costs include the purchase price, deed taxes, commissions, registration and transfer costs, and the costs of alterations, improvements, and repairs incurred to bring them to a usable state.

If the house and land are acquired together and the consideration paid is commingled, the cost shall be allocated between the house and the land at fair market value and recorded in the "house" and "land" property respectively.

In the case of self-construction, the cost includes all expenses directly used for the construction of the house, such as labor costs, material costs, insurance premiums, design fees, engineering costs, construction permit fees, as well as power costs, management costs, depreciation costs of construction equipment and interest on borrowed funds during construction.

3. Machinery and equipment.

The cost of machinery and equipment, including the original purchase price of machinery and equipment, taxes, freight and insurance premiums during transportation, loading and unloading costs, base construction and installation costs, commissioning fees, and all related expenses before reaching the delivery and use condition.

The cost of acquisition of fixed assets shall be determined separately according to the specific circumstances:

1. The fixed assets that can be used without going through the construction process shall be recorded as the value according to the actual purchase price, packaging fee, transportation fee, installation cost, and relevant taxes paid.

The value-added tax refunded by the tax authorities for the purchase of domestically produced equipment by foreign-invested enterprises shall be offset against the recorded value of fixed assets.

2. For self-built fixed assets, all expenses incurred before the construction of the asset reaches the intended usable state shall be regarded as the recorded value.

3. The fixed assets invested by the investor shall be recorded as the value confirmed by the investors according to the value confirmed by the investors.

1. The acquisition cost of fixed assets refers to all reasonable and necessary expenditures incurred by an enterprise before the purchase and construction of a fixed asset reaches the intended usable state, including the price directly incurred, transportation and miscellaneous expenses, packaging costs and installation costs.

2. The interest on the loan incurred before the fixed asset reaches the intended state of use shall be capitalized and shall also be included in the cost of the fixed asset. After reaching the intended usable state, the interest on the loan cannot be included in the cost of fixed assets, and it should be expensed and recorded as financial expenses.

3. After the fixed assets reach the intended usable state, if the audit and settlement report does not come out, then the provisional valuation will be recorded, and the provisional valuation will be adjusted according to the ** in the report after the audit and settlement report comes out.

I hope you are satisfied with the adoption. It can help you.

Fixed assets should be accounted for at the actual cost at which they were destroyed at the time of acquisition. Specifically: (1) The purchased fixed assets shall be recorded according to the actual purchase price paid or the original book value of the unit sold (deducting the original installation cost), packaging costs, transportation and miscellaneous expenses and installation costs.

2) Self-built fixed assets shall be accounted for according to all expenditures actually incurred during the construction process. The interest on borrowings and related expenses of fixed assets incurred before the fixed assets have been delivered for use or put into use but the final accounts have not yet been completed, as well as the exchange differences of foreign currency borrowings, shall be included in the value of fixed assets; After that, the interest and related expenses of the surplus borrowings and the exchange differences of foreign currency borrowings shall be included in the profit or loss for the current period. Fixed assets that have been put into use but have not yet gone through the handover procedures can be recorded at the estimated value first, and then adjusted after the actual value is determined.

3) The solid filial piety pure fixed assets invested by other units shall be recorded according to the appraisal confirmation or the ** agreed in the contract or agreement. (4) The fixed assets leased by financial lease shall be recorded according to the lease agreement to determine the purchase price of equipment, transportation costs, insurance premiums on the way, installation and commissioning fees and other expenses. (5) For fixed assets that are reconstructed or expanded on the basis of the original fixed assets, the original book price of the original fixed assets shall be subtracted from the valuation income incurred in the process of reconstruction and expansion, plus the increased expenditure due to the reconstruction and expansion.

6) The value of the donated fixed assets shall be determined according to the market ** of the same type of assets or relevant vouchers. All expenses incurred when accepting the donation of fixed assets shall be included in the value of fixed assets. (7) Fixed assets with surplus shall be recorded at the full replacement value.

Accounting Entries Credit: Fixed Assets Credit: Bank Deposits.

1. Fixed assets.

1.Fixed assets are specific assets held by a business. It has two measures: one is that the business has been using it for more than 12 months; The second is non-monetary assets with a certain value.

2.Fixed assets are characterized by high value, long service life, and wear and tear in the process of production and business activities. For business managers, it is often very expensive to purchase fixed assets for the enterprise.

Second, fixed costs.

1.Fixed cost refers to the cost that can remain the same even if the business volume increases or decreases within a certain period of time and within a certain business scope.

2.Fixed costs can also be divided into two types: committed fixed costs and discretionary fixed costs.

The significance of fixed cost is that it can help enterprise managers maintain a rational attitude in fixed asset investment, effectively maintain the balanced share of fixed cost in total cost, so as to reduce operating costs, improve the utilization rate of fixed assets, and promote the rapid development of enterprises.

A fixed monthly wage is a fixed cost, and the salary does not increase or decrease with the increase or decrease of production, and the fixed cost is paid according to the time. For example, the kind that pays wages at the end of each month, no matter how much you produce, the monthly salary is fixed at 2,000 yuan. This is the fixed cost, which includes the cost incurred in providing and maintaining the facilities required for production and operation by the enterprise, such as the depreciation of fixed assets, the fixed monthly slag salary of the manager, the property insurance premium, the heating fee and the lighting fee, etc.; It also includes the costs incurred by the enterprise for specific business activities, such as scientific research development expenses, advertising expenses, staff training expenses, etc.

Fixed cost is the cost of Qikai Peiye that is not affected by changes in business volume within a specific business volume range, and the total fixed cost can remain relatively stable in a certain period.

The contents of the eight categories of fixed assets are: 1. Houses and buildings refer to all houses and buildings whose property rights belong to the enterprise. 2. General office equipment refers to the equipment commonly used in office and affairs of enterprises.

3. Special equipment refers to all the equipment that belongs to the enterprise and is specially used for a certain job. 4. Cultural relics and exhibits refer to all kinds of cultural relics and displays in museums, exhibition halls and other cultural institutions. 5. Books refer to the books of professional libraries, Wenxian Rotten Libraries and the business books of units.

6. Transportation equipment refers to various means of transportation used by the logistics department. 7. Machinery and equipment, mainly machine tools, power machines, tools, etc. and standby generators used by the logistics department of the enterprise for self-maintenance, as well as measuring instruments, testing instruments and medical equipment in hospitals. 8. Other fixed assets refer to fixed assets not included in the above categories.

The competent departments may appropriately divide the above categories according to the specific circumstances, and may also appropriately divide the above categories and increase the types. Article 21 The non-current assets of public institutions include long-term investments, projects under construction, fixed assets, intangible assets, etc. Long-term investment refers to the investment of various equity and creditor's rights obtained by public institutions in accordance with the law and held for more than one year (excluding one year).

Construction in progress refers to all kinds of construction (including new construction, reconstruction, expansion, repair, etc.) and equipment installation projects that have incurred necessary expenditures but have not yet been completed and delivered. Fixed assets refer to the assets held by public institutions with a service life of more than 1 year (excluding 1 year), a unit value above the prescribed standard, and basically maintain the original material form in the process of non-use of Shanpai, including houses and structures, special equipment, general equipment, etc. Although the unit value does not meet the prescribed standard, a large number of similar materials with a durability of more than 1 year (excluding 1 year) shall be accounted for as fixed assets.

Intangible assets refer to identifiable non-monetary assets held by public institutions that do not have a physical form, including patent rights, trademark rights, copyrights, land use rights, non-patented technologies, etc.