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Anonymous users2024-02-10The results of the fixed asset valuation show that there is no impairment of the two assets in question, and there is no change in the estimated net residual value. There is no change in the useful life, so according to the principle of prudence, there is no need to adjust the book value and depreciation method of fixed assets.
The circumstances in which depreciation is stopped are:
1. The fixed assets have been scrapped and cannot bring future economic benefits to the enterprise.
2. The management has made a resolution to let the fixed assets, and has signed an irrevocable contract with the buyer 3. The fixed assets are in the process of improvement.
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Anonymous users2024-02-09Yes, see Determination of the recorded value of fixed assets.
1. In accordance with the regulations on the management of fixed assets, the recorded value of fixed assets is determined as follows:
1. The purchased fixed assets shall be recorded according to the actual purchase price paid or the original book value of the sold unit (deducting the original installation cost), packaging fees, transportation and miscellaneous expenses and installation costs.
2. The fixed assets built by themselves shall be accounted for according to all the expenses actually incurred in 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; Interest and related expenses on borrowings incurred thereafter, as well as exchange differences in foreign currency borrowings, shall be included in 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 fixed assets invested in by other units shall be recorded according to the appraisal confirmation or the ** agreed in the contract or agreement.
4. For the fixed assets leased by finance, the purchase price, transportation costs, insurance premiums, installation and commissioning fees and other expenses shall be recorded according to the lease agreement.
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 variable income incurred in the process of reconstruction and expansion, plus the increased expenditure due to the reconstruction and expansion.
6. The value of the fixed assets to be donated shall be determined according to the market of similar assets or relevant vouchers. All expenses incurred when accepting the donation of fixed assets shall be included in the value of fixed assets.
7. The fixed assets with surplus shall be recorded at the full replacement value.
2. According to the above provisions on the recorded value of fixed assets, your unit uses monetary funds to purchase materials for self-built fixed assets, although there is no invoice for the purchase of materials, but it should also be recorded according to the actual expenditure in the process of self-construction.
1. Expenses incurred in the process of self-construction.
Borrow: Construction in progress.
Credit: Fixed Assets.
2. When it is delivered after completion.
Borrow: Fixed assets.
Credit: Construction in progress.
3. The amount of material expenses without invoices can be recorded in the tax invoice.
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Anonymous users2024-02-08The process of asset valuation consists of the following steps:
Clarify the basic matters of asset appraisal business.
Signed an asset appraisal business agreement.
Formation of an asset appraisal plan.
Conduct asset surveys.
Collect and analyze asset appraisal data.
Assessment estimates. Formation and submission of asset appraisal reports.
Archiving of work files.
Please note that the specific asset valuation process may vary depending on the purpose of the appraisal, the object of the appraisal, and the method of valuation. Home page search: run the government, or the WeChat applet search run the government, 2
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