What is the depreciation expense of fixed assets in the factory?

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The depreciation of fixed assets for production is included in the secondary account related to "Manufacturing Expenses" and is accounted for through the "Accumulated Depreciation" account. Manufacturing expenses are the production expenses incurred by the production unit of an enterprise for the production of products or services, and should be included in the cost of products or services but do not have special cost items.

The depreciation of fixed assets shall be calculated on a monthly basis, and the depreciation of fixed assets increased in the current month shall not be depreciated in the current month, and depreciation shall be accrued from the next month; For fixed assets reduced in the current month, depreciation will still be accrued in the current month, and depreciation will not be accrued from the next month.

Accounting treatment of depreciation.

When dealing with depreciation of fixed assets, different accounts are selected for different situations.

The depreciation of fixed assets leased out of operation can be included in "other business costs"; The depreciation of unused fixed assets and fixed assets used by the management department can be included in "management expenses"; In the same way, fixed assets used by the sales department can be included in "sales expenses", and workshop use can be included in "manufacturing expenses".

When depreciation, it needs to be included in different accounts according to different situations. However, the final credit needs to be included in the "accumulated depreciation" Lingzheng account for processing. And it is worth noting that the depreciation period of different fixed assets is also different, and you must remember to inquire when calculating the specific calculation.

Manufacturing costs

The depreciation of fixed assets on the production floor should be included in the manufacturing expenses.

The depreciation of fixed assets on the production floor should be included in the manufacturing expenses. The manufacturing expense account is the indirect cost incurred in the production of products in the basic production workshop of the bumper beam set, and the depreciation of fixed assets is an indirect expense, so it needs to be included in the manufacturing expense account. Manufacturing expenses are carried forward to production costs at the end of the period and are included in the cost of each product after allocation.

The depreciation of buildings, machinery and equipment used in the production workshop shall be included in the manufacturing expense account as an indirect expense. Specific accounting entries: debit: manufacturing expenses, credit: accumulated depreciation.

Manufacturing expenses refer to the indirect costs incurred by the enterprise in the production of products and the provision of labor services, including the water and electricity costs, depreciation of fixed assets, amortization of intangible assets, employee remuneration of management personnel, labor protection expenses, relevant environmental protection expenses stipulated by the state, and losses from seasonal and repair shutdowns.

The depreciation of fixed assets in the workshop is included in: management expense account, management expense belongs to the period expense, and the loss or profit is included in the current period in the current period, which belongs to the profit and loss account.

Management expenses refer to the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities. The specific items included are: the board of directors and the administrative department of the enterprise in the operation and management of the enterprise.

or the company's expenses, trade union expenses, unemployment insurance premiums, labor insurance premiums, board of directors fees, intermediary agency fees, consulting fees, litigation fees, business entertainment expenses, office expenses, travel expenses, postal and telecommunications expenses, greening expenses, management salaries and welfare expenses, etc., shall be borne by the enterprise.

The depreciation of fixed assets of the factory department is included in the management expense account.

Because the factory belongs to the management department, the depreciation expense of the equipment used by the factory belongs to the management expense, and the management expense belongs to the period expense, which is included in the loss or benefit of the current period in the current period.

The business should pass"Management fees"The account accounts for the occurrence and carry-over of administrative expenses, and the debit side of the account registers the various management expenses incurred by the enterprise, and the credit side registers them at the end of the period"Profit for the year"There should be no balance in the account after the management expenses of the main purpose of the division are carried forward, and the account shall be calculated in detail according to the cost items of the management expenses.

The depreciation of fixed assets is included in the Accumulated Depreciation account.

Depreciation of fixed assets refers to the fact that in order to maintain the value of fixed assets from decreasing, an enterprise appoints the value of fixed assets to its service life according to a certain depreciation method, so as to reduce its impact on the current profit of the enterprise. The depreciation of fixed assets is an important part of enterprise accounting, and its purpose is to reasonably reflect the use value and residual value of fixed assets.

When depreciating fixed assets, it is necessary to consider factors such as the service life of fixed assets, the residual value rate, and the depreciation method. Service life refers to the number of years that a fixed asset can be used under normal circumstances, and the service life of different types of fixed assets is different. The residual value rate refers to the ratio of the actual value of the fixed asset to the acquisition value after the end of its useful life, and the higher the residual value rate, the smaller the depreciation.

Depreciation methods include straight-line method, sum of years method, double declining balance method and other methods, and different depreciation methods will have different impacts on the depreciation amount of fixed assets.

The depreciation of fixed assets has an important impact on the financial condition and operating performance of an enterprise. The depreciation of fixed assets can reduce the current tax burden of enterprises and improve the sustainable development ability of enterprises. At the same time, the depreciation of fixed assets can also reflect the assets and liabilities of the enterprise and the operating efficiency.

Therefore, when carrying out depreciation of fixed assets, it is necessary to strictly follow the provisions of accounting standards and tax laws, and strengthen internal control to ensure the accuracy and compliance of depreciation calculation.

The depreciation of fixed assets of the factory department is included in the cost of making the system, borrowing the model: manufacturing expenses - depreciation expenses, credit: accumulated depreciation.

The fixed assets of the factory should be included in the management expense - depreciation accounting. Because it is a fee, there is almost no exchange and realization value, and the higher the amount, the worse the quality and liquidity of the enterprise.

According to the latest "Guide to the Application of Accounting Standards for Business Enterprises - Accounting Subjects and Main Accounting Treatment", the explanation of long-term amortized expenses is as follows:

Long-term amortized expenses.

1. In this account, the expenses incurred by the enterprise but should be borne by the current period and subsequent periods with an amortization period of more than one year, and the improvement expenses incurred in the fixed assets leased in the form of operating leases.

2. This subject should be accounted for in detail according to the cost items.

3. The long-term amortized expenses incurred by the enterprise shall be debited to the relevant subjects, and credited to bank deposits, raw materials and other accounts. Amortize long-term amortized expenses, debit administrative expenses, sales expenses, etc., and credit this account.

4. The debit balance at the end of this account reflects the amortized value of the long-term amortized expenses that have not been amortized by the enterprise.