Is a house developed by a real estate company a fixed asset? And give reasons.

Houses developed by real estate companies are certainly not fixed assets.

Because this is determined by the peculiarities of the real estate company, the houses developed by the company are commodities used for **, not tools used for production, so they should be included in the inventory goods for accounting.

At the same time, it does not meet the definition and criteria of fixed assets. 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.

If it has been pre-sold, it is not counted as the company's fixed assets.

The difference between fixed assets and investment real estate is: fixed assets are held for the production of goods, provision of labor services, leasing or operation and management, and investment real estate is held for rent or capital appreciation; Fixed assets include production and operation office real estate, machinery and equipment, etc., while investment real estate only includes real estate; Fixed assets are accounted for by the cost model, and real estate with investment chain funds is accounted for by the cost model or fair value model.

Legal basis] Article 2 of Accounting Standards for Business Enterprises No. 3 - Investment Real Estate.

Investment real estate refers to real estate that is held for the purpose of earning rent or capital appreciation, or both.

Accounting Standards for Business Enterprises No. 4 - Fixed Assets, Article 3.

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 business management; Chongxiang.

2) The use of longevity for more than one fiscal year.

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.

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

Answer]: Option A B, the land use right purchased with sliding beams for the construction of self-use office buildings should be accounted for as intangible assets, and do not belong to the fixed assets of the enterprise; Option C, the commercial housing that has been developed and is proposed to be the first shall be operated as the inventory of the real estate development enterprise; Option D, the land use right purchased for the construction of commercial housing outside the Hunger Family, should be used as the inventory of the enterprise.

Answer]: Option A refers to B and C, which should be used as Qiaoyin for the inventory of real estate development enterprises; Option D, the leased shop, the lessor's filial piety banquet should be accounted for as investment real estate.

The fixed assets of real estate development enterprises are important material conditions for engaging in real estate development and operation, which includes the main labor materials of real estate development enterprises and the housing equipment for non-development and operation. As the main labor materials of real estate development enterprises, fixed assets should have the following three characteristics: first, the service life is long, more than one year; the second is to be able to participate in the development and operation process many times without changing its physical form; The third is to use the debate banquet to block the development and business activities, not for the sake of **.

Because fixed assets have the above characteristics, they are different from current assets in terms of valuation and accounting.

The first characteristic of fixed assets indicates that the expenditure incurred by the enterprise in order to obtain the asset is a capital expenditure, not a revenue expenditure, thus distinguishing it from low-value consumables.

The second characteristic of fixed assets shows that it maintains its own material form for a long time in the process of development and operation, and does not add its own material to the material of the project, so it must be depreciated during its service life with the use time and work intensity, and gradually convert its wear value into costs and expenses. This is not only to enable the enterprise to have the financial resources to replace assets in the future and ensure the reopening and closure of real estate, but also to allocate the expenditure on the purchase of fixed assets to each benefit period to achieve the correct ratio of income and expenses.

The third characteristic of fixed assets is an important symbol to distinguish fixed assets from commercial housing, rental housing, turnover housing and other development products. Although the commercial housing, rental housing and turnover housing developed by real estate development enterprises also have the characteristics of a long service life and do not change their physical form in the process of use, they are all for the sake of use. Because of the characteristics of real estate development and operation, it is determined that the external sales of development products can be used in two ways: ** and rental, and it also determines the instability of the use of rental housing, turnover housing and commercial housing.

Real estate development enterprises can decide on the use of these development products according to their own development and operation conditions, capital conditions, and real estate market sales. If the real estate market sales are optimistic, you can try to turn the rental house into a commercial house for external use, such as the real estate market sales are weak, but when the rental style is prevalent, you can turn the commercial house into a rental house for rent. The same is true for swing houses, when the commercial housing is not used for the time being, it can be temporarily used to resettle the relocated households, and after the relocation or resettlement is completed, the vacated swing houses will be used as rental houses and commercial houses for external rental.

Therefore, commercial housing, rental housing and swing housing should only be managed and accounted for as development products. The fixed assets of real estate development enterprises, in addition to the main labor materials with a service life of more than one year, also include some non-development and operation houses and equipment with a unit value of more than 2,000 yuan and a service life of more than two years that do not belong to the scope of labor materials.

Summary. Hello, glad to answer your questions. 1.There are 9 houses in real estate development enterprises that are not ** (no); 2.Fire protection facilities purchased by the enterprise (Yes); 3..Businesses buy office scanners (yes).

Which of the following is a fixed asset? Fill in Yes or No; 2.Determine which of the following belong to Guchang early determination assets?

Fill in yes or 1The real estate development enterprise has 9 sets of housesFire protection facilities purchased by enterprises ( ) 3

Enterprises buy office scanners ( ).

Hello, I have seen your question and am sorting out the answer, please wait a while

Is it okay? Hello, glad to answer your questions. 1.Real estate development enterprises have 9 houses such as ** (no); 2.Elimination and burial facilities purchased by the enterprise (Yes); 3..Businesses buy office scanners (yes).

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Fixed assets usually refer to houses, buildings, machines, machinery, means of transportation, and equipment, appliances and tools related to production and operation that have a service life of more than one year. 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. In addition, fixed assets include movable property such as vehicles, as well as immovable houses.

Real estate is immovable property, so real estate is a fixed asset.

The contents of the eight categories of fixed assets are:

1. Houses and buildings refer to all houses and buildings whose property rights belong to the enterprise;

2. General office equipment refers to the equipment commonly used in office and affairs of enterprises;

3. Special equipment refers to all the equipment that belongs to the enterprise and is specially used for a certain job;

4. Cultural relics and exhibits refer to various cultural relics and displays in museums, exhibition halls and other cultural undertakings;

5. Books refer to the books of professional libraries and cultural centers and the business books of units;

6. Transportation equipment refers to various means of transportation used by the logistics department;

7. Machinery and equipment, mainly machine tools, power machines, tools, etc. and standby generators used by the logistics department of the enterprise for self-maintenance, as well as measuring instruments, testing instruments and medical equipment in hospitals;

8. Other fixed assets refer to fixed assets not included in the above categories. The competent departments may appropriately divide the above categories according to the specific circumstances, and may also appropriately divide the above categories and increase the types. To sum up, if an intangible asset has a useful life, it will be amortized by the straight-line amortization method, and if it has no useful life, the impairment test will be carried out at the end of each period, and it will not be amortized by the nuclear skin.

The use of amortization and impairment testing methods is mutually exclusive. After the net residual value of fixed assets is estimated, depreciation is extracted by the straight-line method according to the life period, and the impairment test is carried out at the same time, and the depreciation is recalculated after the impairment provision is withdrawn for the fixed assets that meet the impairment provision. The method of depreciation and impairment testing is carried out at the same time.

Legal basis]:

Article 2 of the Law of the People's Republic of China on the Administration of Urban Real Estate.

This Law shall be complied with when obtaining land use rights for real estate development within the scope of state-owned land (hereinafter referred to as state-owned land) in urban planning areas of the People's Republic of China, engaging in real estate development, real estate transactions, and implementing real estate management.

"Houses" as used in this Law refers to buildings and other buildings and structures on land.

The term "real estate development" as used in this Law refers to the construction of infrastructure and housing on land on which the right to use state-owned land has been obtained in accordance with this Law.

The term "real estate transactions" as used in this Law includes real estate transfers, real estate mortgages and housing leases.