What can be considered a fixed asset in accounting?

Can buying a Canon digital camera and laser all-in-one machine count as a fixed asset? Both are worth more than 1,000 yuan!

According to your company's system, general electronic products are depreciated according to 3 years, and it is recommended to deal with low-value consumables.

Article 57 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China stipulates:

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, machinery, machinery, means of transportation and other equipment, appliances and tools related to production and business activities.

The previous restrictions on the amount of fixed assets have been removed.

According to the Accounting Standards for Business Enterprises No. 4 - Fixed Assets:

Fixed assets refer to tangible assets that have the following two characteristics at the same time:

1. Held for the purpose of producing goods, providing labor services, leasing or business management;

2. The service life is more than one accounting period.

Service life refers to the expected period during which an enterprise will use a fixed asset, or the quantity of products or services that the fixed asset can produce.

Fixed assets can only be recognized if they meet the following conditions at the same time:

1. The economic benefits contained in the fixed assets are likely to flow into the enterprise;

2. The cost of the fixed asset can be reliably measured.

Fixed assets refer to tangible assets that have the following two characteristics at the same time:

1. Held for the purpose of producing goods, providing labor services, leasing or business management;

2. The service life is more than one accounting period.

Both digital cameras and lasers should be used for more than one year and can be used as fixed assets.

There are two criteria: 1. The value is more than 2,000 yuan.

2. Tools and appliances with a service life of more than one year.

You can use this as a fixed asset management.

It also depends on the purpose of your company's assets.

Now it is not so strict, it used to be 2000 yuan is a line, digital cameras and laser machines should be used for more than one year can be used as fixed assets.

The main job responsibility is to do a good job in the management of fixed assets.

Organize and carry out the inventory of fixed assets on a regular basis to ensure the safety of the company's fixed assets and ensure that the accounts of fixed assets are consistent;

Do a good job in the procurement of fixed assets, dock with the business department to do a good job in fixed asset price comparison, price verification and bidding, and purchase fixed assets with high quality and preferential price;

Do a good job in the registration of fixed assets ledger, ensure the timely and accurate maintenance of the ledger, and ensure the rationality of the allocation of fixed assets and the completeness of the procedures;

Do a good job in the accounting treatment related to fixed assets in a timely manner to ensure the accuracy of the accounting treatment;

Complete other tasks arranged by the leader in a timely manner;

Fixed assets refer to buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and operation with a service life of more than one year and a unit value of more than 2,000 yuan. However, medium-sized enterprises can appropriately lower their standards according to the situation of their own enterprises. For example:

The purchase of a printer, worth 1,600 yuan, large enterprises are treated as low-value consumables, but small enterprises can be treated as fixed assets.

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.

The main characteristics of a fixed asset.

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 changes its value to the product according to the degree of wear, and its value is transferred to the depreciation after the middle part of the burial.

Fixed assets refer to tangible assets that have the following characteristics at the same time:

1. Held for the purpose of producing goods, providing labor services, leasing or being managed by Sun Hanmoying;

2. The service life is more than one fiscal year.

Clause. 1. The purpose of holding fixed assets by an enterprise is to use them for the production of goods, the provision of labor services, leasing or operation and management, rather than directly for the production of goods.

Clause. 2. The use of fixed assets lasts for more than one fiscal year. This feature distinguishes fixed assets from current assets.

Clause. 3. Fixed assets must be tangible assets. This feature distinguishes fixed assets from intangible assets.

As can be seen from the above concepts, the accounting standards for business enterprises do not stipulate the amount of fixed assets, and as long as the concept of fixed assets is met, it can be recognized as fixed assets.

The classification of fixed assets, according to their different classification methods, the corresponding types of fixed assets are different, such as:

1. According to the economic use, it can be divided into two categories, which are comprehensively reflected as fixed assets for production and operation and fixed assets for non-production and operation.

2. According to the usage, it can be divided into unused fixed assets, in-use fixed assets and unused fixed assets.

3. According to the classification of ownership, it can be divided into self-owned assets and lessor's assets.