How to count the company s idle fixed assets schedule

There are two scenarios in which long-term idle fixed assets are out of use:

1.Idle stop, which is temporary.

2."Fixed assets are in a state of disposal and are no longer expected to generate future economic benefits for the enterprise through use or disposal. "This stop is permanent.

In accounting, it has ceased to be recognized as a fixed asset, and there is no problem of depreciation, and depreciation is not allowed under the tax law. Therefore, the "suspension of use" in the tax law, whether it is temporary idle or permanently scrapped and transferred out, is not allowed to accrue depreciation.

3.For temporary idleness, it is expected that the use of it will also generate economic benefits for the enterprise. Depreciation can be accrued in the accounting treatment.

In terms of tax law, according to the provisions of Paragraph 2, Paragraph 1 of Article 11 of the Enterprise Income Tax Law, depreciation deduction shall not be calculated if the houses and buildings are not put into use; Depreciation is not allowed.

Note: For permanent idleness, according to Article 21 of the Accounting Standards for Business Enterprises No. 4 - Fixed Assets, "if the fixed assets meet one of the following conditions, they shall be derecognized:

1) The fixed asset is in a state of disposal.

2) The fixed asset is expected to be used or disposed of without generating future economic benefits.

c) "Idle assets that are no longer in use" This cessation is permanent and there is no cessation period. There is a stop period of idleness, whether it is a year or a month, it is only temporary, that is, depreciation is allowed in accounting, and depreciation is not allowed in tax law.

4) According to the above analysis, in order to increase accounting profits, the listed company will stop using and no longer accrue depreciation, which can only be the case that the assets of the enterprise are no longer recognized as fixed assets. This accounting treatment requires disclosure in accordance with Article 25 of Chapter 6 of Accounting Standards for Business Enterprises No. 4 - Fixed Assets: "An enterprise shall disclose the following information related to fixed assets in the notes:

6) The name, book value, fair value, estimated disposal cost and estimated disposal time of the fixed assets to be disposed of. The requirements are disclosed in the notes to the financial statements.

The fixed assets schedule mainly includes the following items (columns):

Serial number, asset number, asset name, specification and model, place of origin, unit of measurement, quantity, purchase date, activation date, original value, net value, estimated residual value, depreciation start date, depreciation period, monthly depreciation amount, usage status, department, user, remarks.

Generally speaking, every company should have a detailed account of assets, such as fixed asset details, inventory details or something, if you need electronic information, I suggest you organize the data into excel**, take fixed assets as an example, as long as there is a quantity, unit price, amount, use, use unit, expected service life, annual depreciation, book value, etc. should be more comprehensive.

It is better to establish a detailed list according to the items of the fixed asset card. A search on the Internet should be able to find a ready-made one.

There is no fixed classification of general fixed assets, which can be set according to the company's own situation, and can generally be divided into the following categories:

1.Housing buildings.

2.Machinery and equipment.

3.Transportation equipment.

4.Office equipment.

5.Other. Individual fixed assets are then grouped into corresponding categories according to their nature.

The fixed assets schedule mainly includes the following rounded items (columns):

Serial number, asset number, asset name, specification and model, origin, unit of measurement, quantity, purchase date, activation date, original value, net value, estimated residual value, depreciation start date, depreciation period, monthly depreciation amount, usage status, department, user, remarks.

What are the active accounts under Fixed Assets?

The following detailed accounts of fixed assets: buildings and buildings, machinery and equipment, transportation equipment, office equipment, electronic equipment, etc.

Fixed assets refer to non-monetary assets held by enterprises for the purpose of producing products, providing labor services, leasing or operation and management, which have been used for more than 12 months and whose value has reached a certain standard, including houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and business activities.

Fixed assets are the means of labor of an enterprise, and they are also the main assets on which an enterprise relies 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.

You can refer to the socks clan to falsely report the burning of the test sui.

Idle fixed assets refer to the assets such as machinery and equipment, equipment and equipment that have not been used for more than one year and whose unit value is above the scope specified in the fixed assets of Biying.