How to account for the relocation of the newly leased plant, the decoration cost

Generally speaking, the householder who needs to rent the plant will advertise in the surrounding area, or publish the information of the rental plant through the network platform, so that the person who needs it can see the information of the plant for rent for the first time, so how to quickly rent the plant? This requires accurate positioning of the demander, and how to operate it will be understood below. 1. Reasonable pricing to help the transaction.

First of all, the overall evaluation of its own plant is carried out, and the comprehensive consideration is carried out from the factors such as plant age, scope, and region, which is conducive to improving the consultation of the demand side and greatly improving the transaction rate to a certain extent; 2. The traffic direction should be convenient. Many demanders have great requirements for the convenience of transportation to the plant or the company's employees to the plant, and the transportation location of the plant should be convenient and fast, which is also beneficial....

It is a rented plant, but the cost of renovation is included in the long-term amortized expense-decoration cost, which is amortized into the management expense.

If the amount is not large, it can be directly recorded in the current operating expenses or management expenses, and if the amount is large, it should be recorded in the long-term amortization expenses - decoration costs, which will be amortized according to the lease term or 3-5 years from the next month after the completion of the decoration.

When the plant rent incurred is recorded in the accounts, it can be directly recorded as operating expenses or management expenses in the current year, or in the prepaid accounts and amortized in installments, and in the following years, it should be recorded in the prepaid accounts or long-term amortized expenses, and then amortized on a regular basis.

Accounting enterprises should account for the occurrence and carry-over of management expenses through the "management expenses" account. The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward. This account is calculated in detail according to the cost items of management expenses.

Management expenses are accounted for as period expenses in accounting, and the management expenses incurred by the enterprise are in"Management fees"account accounting, and in"Management fees"Set up a subledger by expense item in the account and perform subledger accounting. End of period"Management fees"The balance of the account is carried forward"Profit for the year"There is no balance after the account.

If the amount is large, it can be directly credited to the current operating expenses or management expenses, if the amount is large, it should be credited to the long-term amortized expenses - decoration costs, starting from the next month after the completion of the decoration, according to the lease term or 3-5 years of amortization, when the plant rent is recorded, in the current year, it can be directly credited to the operating expenses or management expenses, or credited to the prepaid accounts, amortized in installments, and in the following years, it should be credited to the prepaid accounts or long-term amortized expenses, and at that time, amortized on schedule.

If the cost of decoration of the rented plant is large, thousands, it will be included in the "long-term amortized expenses - decoration costs", which will be amortized during the lease period and finally transferred to the manufacturing costs. If the amount is small, only a few hundred yuan, it can be directly included in the "management fee". Follow-up expenses such as the decoration of leased fixed assets should be included in the long-term amortized expenses and amortized in a period of not less than 3 years, but if the amount is only a few hundred yuan, starting from the principle of accounting importance, it will have little impact on the current profit and loss.

Housing decoration improves the business and working environment of the enterprise, which is expected to bring economic benefits to the enterprise, and the service life is generally more than 1 year, so the housing decoration fee is generally used as a long-term amortized expense.

Dispose. 1. Decoration cost of self-owned real estate: The amortization period is generally amortized according to the estimated service life. If the utility of the renovation is temporary, or the amount is small, it is generally included in the current management expenses.

2. The decoration cost of the leased property: it needs to be amortized over the shorter period of the useful life and the lease period. If it does not meet the conditions for major repair expenditure, it shall be included in the current management expenses.

It is a rented factory, but the cost of renovation is includedLong-term amortized expenses- Renovation costs, amortized in installments to enterManagement fees

If the amount of the decoration cost of the rented plant and office space is not large, it can be directly credited to the current operating expenses.

or management expenses, if the amount is large, it should be credited to the long-term amortized expense - renovation cost, which is amortized according to the lease term or 3-5 years from the next month after the completion of the renovation.

When the rent of the plant is recorded, it can be directly recorded as operating expenses or management expenses in the current year, or it can be credited to the prepaid account.

Amortization in installments, in subsequent years, should be credited to prepaid accounts or long-term amortized expenses, and at that time, amortized on a regular basis.

Accounting. Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The debit side of this account registers the various administrative expenses incurred by the enterprise, and the credit side is transferred to the "profit of the current year" at the end of the credit registration period.

The administrative expenses of the account, after the carry-over, the account should have no balance. This account is calculated in detail according to the cost items of management expenses.

Management expenses are accounted for in accounting.

is used as a period expense.

accounting, the administrative expenses incurred by the enterprise, in"Management fees"account accounting, and in"Management fees"Set up a subledger by expense item in the account and perform subledger accounting. End of period"Management fees"The balance of the account is carried forward"Profit for the year"There is no balance after the account.

A: When it happens:

Borrow: long-term amortized expenses - renovation costs.

Credit: bank deposit or cash.

Amortization: Borrow: Management Expenses - Renovation Costs.

Credit: Long-term amortized expenses - renovation costs.

Is leasing a factory a financial lease?

According to the provisions of the "Lease" standard, there are five specific criteria for the transfer of risk and reward (one of which can be recognized as a financial lease):

1. At the expiration of the lease term, the ownership of the assets is transferred to the lessee. That is, if it has been stipulated in the lease agreement, or it can be reasonably judged on the lease commencement date based on other conditions, that the ownership of the assets will be transferred to the lessee at the expiration of the lease term, then the lease shall be deemed to be a financial lease.

2. The lessee has an option to purchase the leased asset, and the purchase price is expected to be substantially lower than the fair value of the leased asset at the time the option is exercised, so it can be reasonably and promptly ascertained on the lease commencement date that the lessee will exercise such option. Here"Far below"Refers to"Less than or equal to 25%.".

3. The lease period accounts for most of the useful life of the leased asset. Here"Mostly"Hold that the lease term accounts for more than 75% of the useful life of the leased asset on the lease commencement date.

4. In the case of the lessee, the present value of the minimum lease payment at the lease commencement date is almost equal to the fair value of the leased assets at the lease commencement date; In the case of the lessor, the present value of the minimum lease receipt at the lease commencement date is almost equal to the fair value of the leased asset at the lease commencement date. Here"Almost the same"Mastery of 90% (including 90%).

5. The nature of the leased assets is special, and only the lessee can use them if they are not greatly repaired. This standard refers to the fact that the leased asset is specially purchased or built by the lessor according to the lessee's special requirements for the asset model, specifications, etc., and has the nature of exclusive purchase and special use.

How to account for the decoration of the leased plant? If the lease amount paid is large and the lease period is long, the growth expectation will be amortized, and the monthly amortization will be carried out in the future; If the amount is small, you can go directly to the decoration fee under the management fee. As for whether the lease constitutes a financial lease, it is also necessary to verify the financial lease conditions given in the text one by one, and the lease is usually an ordinary operating lease.

The plant decoration cost is a lease fixed asset improvement expenditure, which can be recorded as a long-term amortized expense when the financial personnel make accounts. So how to deal with the accounting of the decoration cost of renting a factory? This article will give detailed answers, let's find out together!

1. If the amount of rented shop decoration fee is not large, it can be directly included in the current profit or loss

Borrow: Management Expenses - Renovation Costs.

Credit: cash in hand, bank deposits, accounts payable, etc.

2. If the amount is large, it should be amortized according to the expected effective life, and the specific accounting entries are as follows:

Borrow: Expenses to be amortized Long-term expenses to be amortized.

Credit: cash in hand, bank deposits, accounts payable, etc.

Is the cost of plant decoration a fixed asset renovation expense?

Answer: The renovation cost of the plant belongs to the improvement expenditure of leased fixed assets, which should be recorded in the long-term amortized expenses. According to the provisions of the tax law, it shall be amortized in installments for the remaining lease term agreed in the lease contract.

Is the house decoration cost included in the original value of fixed assets?

Answer: The decoration cost is generally not included in the original value of fixed assets. This is because the earnings period is different from the earnings period of the house.

If it is a decoration cost incurred at the time of purchase, it should be included in the cost of the head of the fixed asset.

The repair expenditure reaches more than 50% of the tax base at the time of acquisition of the fixed assets;

Subsequent expenses for extending the service life of fixed assets for more than 2 years after repair can be used as long-term amortized expenses.

How to deal with the financial treatment of hotel renovation expenses? How is it amortized?

Accounting entries for office renovation costs.

Borrow: long-term amortized expenses - renovation costs.

Credit: Bank deposits.

Apportionment. Borrow: Management Expenses - Renovation Costs.

Credit: Long-term amortized expenses - renovation costs.

If it has been included in the construction in progress, carry it forward:

Borrow: long-term amortized expenses - renovation costs.

Credit: Construction in progress.

Accounting entries for leased plants.

1. First transfer to the investment real estate of Lichen:

Borrow: Investment real estate.

Accumulated depreciation of fixed assets.

Credit: Fixed Assets - Original Value.

2. Accumulated depreciation of investment real estate.

Borrow: Bank deposit.

Credit: Other business income.

Borrow: Other operating costs.

Credit: Accumulated depreciation of investment real estate.

The formula for calculating the relocation fee of the rented factory = (market unit price x 80% + ** subsidy) x the floor area of the demolished house.

The demolition of the rented factory includes four aspects:

1. If the equipment and facilities for the production and operation of the enterprise can be removed, the relocation expenses and losses incurred in the process of relocation shall be compensated. If it cannot be moved, compensation shall be made in accordance with the reset**.

2. If the raw materials, semi-finished products, and unsold finished products used in the production and operation of the enterprise need to be disposed of, the discount loss caused by the temporary treatment shall be compensated.

3. The loss of suspension of production and business shall be compensated according to the business level and scale of the enterprise.

4. Relevant incentives stipulated in the compensation and resettlement plan for land acquisition and demolition. It should be reminded that enterprise demolition is a more complex situation in land acquisition and demolition activities, and business owners must consult a professional land acquisition and demolition lawyer in time when encountering land acquisition and demolition, so as to avoid damage to their legal rights.

The compensation for the demolition of the factory building is as follows:

1. House demolition fee. Compensation will be given according to the standard of the plant, and the standard varies from place to place;

2. The compensation fee for the attachment includes: dams, pools, plants, roads, and forts;

3. Equipment depreciation treatment. Provide purchase invoices for depreciation treatment;

4. Relocation expenses. According to the number of relocations and distance, the two parties agree. There is also an incentive fee for early relocation.

Legal basis

Regulations on the Expropriation and Compensation of Houses on State-owned Land

Article 17 of the first complaint.

The compensation given to the expropriated person by the people at the city and county level who made the decision to expropriate the house includes:

1) Compensation for the value of the expropriated house;

2) Compensation for relocation and temporary resettlement caused by the expropriation of houses;

3) Compensation for the loss of production and business suspension caused by the expropriation of housing.

The people at the municipal and county levels shall formulate subsidies and incentives to give subsidies and rewards to the expropriated persons.

Rent"How to deal with the plant decoration fee?

There are two types of renovation costs incurred by the enterprise in operating the rented property:

First, the daily ordinary decoration and decoration costs do not belong to the situation of reconstruction and expansion;

The second is the situation of reconstruction and expansion expenditure, which refers to the expenditure incurred in changing the structure of the house or building, extending the service life, etc.

For the daily decoration expenses that do not belong to the reconstruction and expansion expenses, they should be included in the current expenses and deducted directly before income tax. The expenses that belong to the expenses of the reconstruction and expansion of the fiber shall be amortized and deducted as long-term amortized expenses in accordance with the regulations.

The basis for this is that, Article 13 of the Enterprise Income Tax Law stipulates that when calculating the taxable income, the following expenses incurred by the enterprise shall be deducted as long-term amortized expenses and amortized in accordance with the regulations: (1) the reconstruction expenses of fixed assets for which depreciation has been fully withdrawn; (2) Expenses for the renovation of leased fixed assets; (3) Expenditures for major repairs of fixed assets; (4) Other expenses that should be treated as long-term amortized expenses.

Article 68 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the expenditure on the reconstruction of fixed assets referred to in Items (1) and (2) of Article 13 of the Enterprise Income Tax Law refers to the expenditure incurred in changing the structure of the house or building and extending the service life.

The expenses specified in Item (2) of Article 13 of the Enterprise Income Tax Law shall be amortized in installments according to the remaining lease term agreed in the contract. Otherwise, the long-term amortized expenses shall not be less than 3 years.

Property taxes are paid by the owner of the property. If the owner of the property rents out the property, the rental income of the property shall be used as the basis for calculating the real estate tax. For the decoration expenses incurred in the rented property, the lessee shall bear the decoration costs and include them in the lessee"Long-term amortized expenses", which is not included in the original value of the lessor's property, so no property tax is paid.

What is the accounting treatment of plant renovation costs?

Accounting entries for plant renovation costs.

1. If it is a production plant, enter"Manufacturing costs".

Borrow: manufacturing costs - decoration costs.

Credit: Other Receivables - Renovation Costs.

2. If the amount of the rented shop decoration fee is not large, it can be directly included in the current profit or loss

Borrow: Management Expenses - Renovation Costs.

Credit: cash in hand, bank deposits, accounts payable, etc.

If the amount is large, it should be amortized according to the expected useful life:

Borrow: Long-term amortized expenses.

Credit: cash in hand, bank deposits, accounts payable, etc.

Rent"How to deal with the plant decoration fee? Through the above explanation, everyone is interested in:"Rent"The method of dealing with the decoration cost of the plant has been accompanied by the elder brother. This tells about the decoration expenses that occur in two situations, and when dealing with them, everyone should deal with them accordingly.