Can a mobile phone be recognized as a fixed asset?

OK. The term "fixed assets" mentioned in Article 11 of the Enterprise Income Tax Law refers to the non-monetary assets held by enterprises for the purpose of producing products, providing labor services, leasing or operation and management, and having been used for more than 12 months, including houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and business activities.

A compensation method for the part of the value of fixed assets transferred to the product due to wear and tear in the process of use is called depreciation, and the calculation methods of depreciation mainly include the average life method, the workload method, the accelerated depreciation method, the sum of life method, etc.; Fixed assets are replaced in material form and compensated in the form of value, that is, renewed; In addition, there is the maintenance and repair of fixed assets, etc.

In the process of accounting, accounting personnel often take into account that the liquidation and scrapping procedures of fixed assets are often complicated, and in order to simplify the accounting, mobile phones are regarded as low-value consumables. I suggest that if the boss has the habit of changing his mobile phone frequently, sometimes even giving it to customers, etc., he still does not make it a fixed asset; If the boss only uses a mobile phone for several years, it can also be used as a fixed asset. View the original post

Personal point of view can, now there is no strict restriction on the requirements of fixed assets, all rely on the professional judgment of accounting, this kind of high-end mobile phone is expensive, and the shape will not change for a long time, fully in line with the definition of fixed assets, of course, it can also be included in the low-value consumables, the reason is fast, frequent updates, many fashionable people do not use the bad to replace, large enterprises into the low-value consumables is also said in the past. View the original post

Mobile phones are used for business management activities, and their high value can be used as fixed assets View the original post

I don't think it should be placed in fixed assets, because it's not for production and operation View the original post

Personally, I think that it is not very suitable for placing in fixed assets, and low-value consumables are more suitable for viewing the original post

I don't feel like there's a need to do fixed assets, and I don't have to do management expenses View the original post

Mobile phones are considered fixed assets.

The term "fixed assets" mentioned in Article 11 of the Enterprise Income Tax Law refers to the non-monetary assets held by enterprises for the purpose of producing products, providing labor services, leasing or operation and management, and having been used for more than 12 months, including houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and business activities.

Brief introduction. From the perspective of accounting, fixed assets are generally divided into production fixed assets, non-production fixed assets, leased fixed assets, unused fixed assets, unused fixed assets, financial lease fixed assets, donated fixed assets, etc.

The value of fixed assets is generally relatively large, the use time is relatively long, can participate in the production process repeatedly for a long time, although wear occurs in the production process, but does not change its own physical form, but according to the degree of wear, gradually transfer its value to the product, to its value transfer part of the ** after the formation of depreciation**.

The cycle period of fixed funds is relatively long, it does not depend on the production cycle of the product, but depends on the service life of fixed assets, the value compensation and physical renewal of fixed funds are carried out separately, the former is gradually completed with the depreciation of fixed assets, and the latter is realized by the depreciation accumulated in ordinary times when the fixed assets cannot be used or are not suitable for use.

A considerable amount of monetary funds are required to be paid for the acquisition and construction of fixed assets, and this investment is a one-time but the investment** is made through the depreciation of fixed assets in installments.

Mobile phones can be recognized as fixed assets. Fixed assets refer to non-monetary assets held by enterprises for the production of products, provision of labor services, leasing or operation and management, which have been used for more than 12 months and have reached a certain standard in value, including houses, buildings, machines, machinery, means of transportation and other related production and operation.

Equipment, utensils, tools, etc. related to the event. Fixed assets are the means of labor of an enterprise.

It is also the main asset on which enterprises rely for production and operation. From the perspective of accounting, fixed assets are generally divided into production fixed assets, non-production fixed assets, leased fixed assets, unused fixed assets, unused fixed assets, financial lease fixed assets, and donated fixed assets.

Main features of fixed assets:

1. The value of fixed assets is generally large, the use time is relatively long, and they can participate in the production process for a long time and repeatedly;

2. Although wear and tear occurs in the production process, it does not change its own physical form, but gradually transfers its value to the product according to its degree of wear, and its value is transferred to form depreciation.

The monetary performance of fixed funds as fixed assets also has the following characteristics:

1. The cycle period of fixed funds is relatively long, and fixed funds do not depend on the production cycle of products, but on the service life of fixed assets;

2. The value compensation of fixed funds and the renewal of physical goods are carried out separately, and the former is accompanied by the depreciation of fixed assets.

Gradually, the latter is to use the depreciation ** accumulated in ordinary times when the fixed assets cannot be used or are not suitable for use;

3. When purchasing and constructing fixed assets, a considerable amount of monetary funds need to be paid.

This investment is a one-time transaction, but the investment** is made through the depreciation of fixed assets in installments.

Criteria for determining fixed assets:

1. The economic benefits related to the fixed assets are likely to flow into the enterprise. When an enterprise recognizes a fixed asset, it needs to determine whether the economic benefits related to the fixed asset are likely to flow into the enterprise. In practice, it is mainly determined by determining whether the risks and rewards related to the ownership of the fixed asset have been transferred to the enterprise;

2. The cost of the fixed asset can be reliably measured. The ability to reliably measure costs is an essential condition for asset recognition. In order to recognize a fixed asset, the expenditure incurred by the enterprise in acquiring the fixed asset must be reliably measured.

When determining the cost of fixed assets, enterprises sometimes need to make a reasonable estimate of the cost of fixed assets based on the latest information obtained.

OK. The term "fixed assets" mentioned in Article 11 of the Enterprise Income Tax Law refers to the non-monetary assets held by enterprises for the purpose of producing products, providing labor services, leasing or operation and management, and having been used for more than 12 months, including houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and business activities.

A compensation method for the part of the value of fixed assets transferred to the product due to wear and tear in the process of use is called depreciation, and the calculation methods of depreciation mainly include the average life method, the workload method, the accelerated depreciation method, and the sum of life methods. Fixed assets are replaced in material form and compensated in the form of value, which is to renew and carry songs; In addition, there is the maintenance and repair of fixed assets, etc.

OK. The term "fixed assets" mentioned in Article 11 of the Income Tax Law of the Enterprise Section refers to the non-monetary assets held by enterprises for the purpose of producing products, providing labor services, leasing or business management, and having been used for more than 12 months, including houses, buildings, machinery, machinery, means of transportation and other equipment, appliances and tools related to production and business activities.

If the value of the mobile phone is relatively high, the mobile phone can be attributed to the electronic equipment in the fixed assets, which should be included in the "fixed assets" account in the accounting; If the value of the mobile phone does not exceed 2000, it can be accounted for as a low-value consumable. The accounting treatment is as follows:

Borrow: Fixed Assets Low-Value Consumables - Mobile Phone, Credit: Bank Deposits.