What is the logic of the depreciation amount of fixed assets exceeding the original value?

Provision for depreciation of fixed assets.

The logic of the amount exceeding the original value is: the account is wrong.

Because the amount of depreciation of fixed assets generally does not exceed the original value, because fixed assets are depreciated according to the specified depreciation period at historical cost, even if the fixed assets are depreciated.

Re-evaluate and make provision for the decline in value of fixed assets, but the provision for decline in value of fixed assets is not allowed to be reversed, and the depreciation amount can only be less than the original value of the fixed assets.

Depreciation of fixed assets refers to the systematic apportionment of the accrued depreciation amount according to the determined method during the useful life of the fixed assets. Useful life refers to the expected life of a fixed asset, or the quantity of goods or services that the fixed asset can produce. Accrued depreciation refers to the amount of the original price of a fixed asset for which depreciation is accrued after deducting its estimated net residual value.

For fixed assets for which provision for impairment has been made, the provision for impairment of fixed assets shall also be deducted.

Cumulative amount. [

In fact, the degree of use of this asset is greater than the cost price of its assets, so the formal depreciation is on the side, and we mention depreciation is also the formal Tiha, and it is impossible to really cut off a piece from the asset, right? Hehe.

The accumulated depreciation cannot be greater than the original value.

The accounting was wrong.

There is no logic to this, and if there is logic, it is an accounting error.

How can the depreciation amount exceed the original value?

When it's not enough, don't mention it.

Just know if you buy the basics.

1. In accordance with the current accounting standards for business enterprises and the accounting system for enterprises, the depreciation of new fixed assets will not be mentioned in the current month, and depreciation will be calculated from the next month.

2. For fixed assets that already exist and are used (or are being depreciated), if the original value is increased, depreciation can be accrued in the month of increase.

Changes in accounting estimates do not need to be retrospective, depreciation amount = book value and useful life. First, transfer the original fixed assets to the fixed assets for disposal.

Debit: Accumulated depreciation for fixed asset disposal.

Credit: Fixed assets are added to the additional amount.

Borrow: Disposal of fixed assets.

Credit: Raw Materials Repair costs are then transferred to fixed assets.

Borrow: Fixed assets.

Credit: Disposal of fixed assets.

<> depreciation is accrued on a monthly basis.

Borrow: The cost of making sail cherry blossoms.

Management fees. Credit: Accumulated depreciation.

When a fixed asset decreases, it is accounted for in the fixed asset disposal account.

Borrow: Disposal of fixed assets.

Accumulated depreciation (depreciation mentioned).

Credit: Fixed Assets (Original Value).

Costs of defending the scrutiny are incurred.

Borrow: Disposal of fixed assets.

Credit: bank deposits, cash.

Sales of fixed assets income car letter.

Borrow: bank deposit or cash.

Credit: Disposal of fixed assets.

Celebrated in accordance with the current accounting standards for business enterprises.

and the enterprise accounting system, after the original value of fixed assets increases, new fixed assets are added.

Depreciation is not mentioned in the current month, and depreciation is accrued in the next month.

Changes in accounting estimates do not need to be retrospective, depreciation amount = book value and useful life.

During the reconstruction and expansion, the original fixed assets of the former Youzen were transferred to the fixed assets liquidation.

Debit: Accumulated depreciation for fixed asset disposal.

Credit: Fixed Assets, Transfer of Construction in Progress, Loan: Construction in Progress, Credit: Disposal of Fixed Assets.

Then add the additional amount, borrow: construction in progress, credit: raw materials, cash in hand, bank deposits, and then transfer to fixed assets Huichen, borrow: fixed assets, credit: construction in progress.

It is necessary to divide the situation:

Subsequent expenditures involving fixed assets:

If the conditions for recognition of fixed assets are met, the cost of fixed assets shall be included, and if there is a replaced part, the book value of the replaced part shall be deducted from the original book value of the fixed asset; The repair cost of fixed assets that does not meet the conditions for recognition of fixed assets shall be included in the profit or loss for the current period when incurred.

After the subsequent expenditure on the fixed asset that can be capitalized, the enterprise should transfer the original price of the fixed asset, the depreciation and impairment provisions that have been accrued, and transfer the book value of the fixed asset to the construction in progress. Capitalizable subsequent expenditures incurred on fixed assets are accounted for through construction in progress. When the subsequent expenditure incurred on a fixed asset is completed and reaches the intended usable state, it is transferred from the construction in progress to the fixed asset account.

The method of accruing depreciation remains unchanged. The value of the fixed assets after the reconstruction is determined and the accrual starts again.

The provisional value of fixed assets needs to be adjusted after the provisional valuation is recorded, and the original provisional value needs to be adjusted according to the actual cost.

Generally, it is the depreciation after adjustment, and the previous one is not adjusted.

<>The difference between the original value of a fixed asset and a fixed asset:Fixed assets refer to non-monetary assets held by enterprises for the production of products, provision of labor services, leasing or operation and management, which have been used for more than 12 months and have reached a certain standard in value, 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.

The original value of fixed assets refers to the necessary and reasonable expenditures incurred by the enterprise when the fixed assets are acquired and until the fixed assets reach the intended usable state, including the purchase price, transportation and miscellaneous expenses, installation and commissioning fees and other relevant taxes and fees.

The original value of fixed assets reflects the investment in fixed assets and the production scale and equipment level of the enterprise. It is also the basis for accounting for fixed assets and calculating depreciation.

Answer] :d Test point] Provision for depreciation of fixed assets.

Analysis] The depreciation of fixed assets refers to the difference in the value of the difference between the gradual loss and disappearance of the fixed assets in the process of using the cavity. This part of the value of the wear and tear of the fixed assets shall be apportioned over the effective service life of the fixed assets to form depreciation expenses and be included in the cost of each period. Total depreciation payable = original value of fixed assets - estimated net residual value + estimated disposal costs.

Option d is correct.

According to the current accounting standards for business enterprises and the accounting system for business enterprises, after the original value of fixed assets increases, the depreciation of new fixed assets will not be mentioned in the current month, and depreciation will be accrued in the next month.

Changes in accounting estimates do not need to be retrospective, depreciation amount = book value and useful life.

When renovating and expanding, the original fixed assets will be transferred to the fixed assets for liquidation.

Limb Positive Borrow: Disposal of Fixed Assets, Accumulated Depreciation, Credit: Fixed Assets, Transfer of Construction in Progress, Borrow: Construction in Progress, Credit: Disposal of Fixed Assets.

Then add the additional amount, borrow: construction in progress, credit: raw materials, cash in stock, bank deposits, and then transfer to fixed assets, borrow: fixed assets, credit: construction in progress imitation hunger Sun Cheng.