""If the purchase price of fixed assets exceeds the normal credit conditions, the payment will be deferred, and the financial cost will be determined based on the present value of the purchase price.

The difference between the actual paid price and the present value of the purchase price shall be included in the current profit and loss during the credit period, except that it is capitalized according to the 17-borrowing cost standard. "However, we can judge from common sense that the essence of mortgage to buy a house is not to borrow money from banks to buy a house.

The specific operating procedure is that the seller and the bank agree that the loan issued by the bank is paid directly to the seller, which is regarded as the house payment paid by the buyer to the seller. Therefore, its interest should be handled according to the relevant provisions of the borrowing cost standard. According to the borrowing cost standard, "enterprises that meet the capitalization conditions shall be capitalized; Other borrowing costs shall be recognized as expenses according to the amount incurred when incurred and included in the current profits and losses. Assets that meet the capitalization conditions, or fixed assets, investment real estate, inventory and other assets that can reach the scheduled usable or saleable state in production activities. " In this spirit, mortgage loans have the nature of special loans, but they can only be capitalized if the following conditions are met:

(1) Expenditure on assets has occurred, including the expenditure of paying cash, transferring non-cash assets or undertaking interest-bearing debts for purchasing, constructing or producing assets that meet capitalization conditions;

(2) The borrowing costs have already occurred;

③ The purchase, construction or production activities to make the assets available for use have started.

At the same time, "when the assets that meet the capitalization conditions are purchased, constructed or produced to reach the scheduled usable or saleable state, the borrowing costs will be stopped, and the expenses will be included in the current profits and losses." The mortgage interest before the actual occupancy status can be capitalized, and the interest after the occupancy status should be included in the current profit and loss. The implementation of the "enterprise accounting system", the overall treatment principles and standards are the same.

2. Can the loan interest on the purchase of office buildings be capitalized?

Question: Our company buys an office building by mortgage, and the repayment period is 8 years. Can loan interest be capitalized? Answering the stipulation of "Accounting Standard for Enterprises No.4-Fixed Assets" (hereinafter referred to as "Fixed Assets Standard"), "The cost of outsourcing fixed assets includes purchase price, related taxes and fees, transportation fees, loading and unloading fees, installation fees and professional service fees that can be attributed to fixed assets before reaching the scheduled usable state." "The purchase price of fixed assets exceeds the normal credit conditions and is essentially financing. The cost of fixed assets should be determined based on the present value of the purchase price. The difference between the actually paid price and the present value of the purchase price shall be included in the current profit and loss during the credit period, except that it shall be capitalized in accordance with the Accounting Standards for Enterprises No.65438 +07-Borrowing Costs (hereinafter referred to as the Borrowing Costs Standards). " But we can judge from common sense that mortgage to buy a house is different from the general deferred payment, and its essence is that the buyer borrows money from the bank to buy a house. The specific operating procedure is that the seller and the bank agree that the bank provides loans to the buyer, but the loans are paid directly to the seller's unit, which is regarded as the house payment paid by the buyer to the seller. Therefore, the treatment of its interest should be based on the relevant provisions of the borrowing cost standard. According to the borrowing cost criterion, "if the borrowing cost incurred by an enterprise can be directly attributed to the purchase, construction or production of assets that meet the capitalization conditions, it should be capitalized and included in the cost of related assets; Other borrowing costs shall be recognized as expenses according to the amount incurred when incurred and included in the current profits and losses. Assets eligible for capitalization refer to fixed assets, investment real estate, inventories and other assets that need a long period of purchase, construction or production activities to reach the intended usable or saleable state. " From this point of view, mortgage loan has the nature of special loan, but it can be capitalized only if the following conditions are met: ① asset expenditure has occurred, including cash payment for purchasing, building or producing assets that meet the capitalization conditions, transfer of non-cash assets or bearing interest-bearing debts; (2) The borrowing costs have already occurred; (3) The purchase, construction or production activities necessary to make the assets reach the intended usable or saleable state have started. At the same time, "when the assets that meet the capitalization conditions are purchased, constructed or produced to reach the predetermined usable or saleable state, the borrowing costs shall stop capitalization. The borrowing costs incurred after the assets that meet the capitalization conditions reach the scheduled usable or saleable state shall be recognized as expenses at the time of occurrence according to the amount incurred and included in the current profit and loss. " Therefore, we believe that the mortgage interest of mortgage to buy a house before it actually reaches the habitable state can be capitalized, and the interest after it reaches the habitable state should be included in the current profit and loss. The implementation of the "enterprise accounting system", the overall treatment principles and standards are the same.

3. Can the loan interest on the purchase of office buildings be capitalized?

Accounting Standards for Enterprises No.4 Fixed Assets

"(hereinafter referred to as the fixed assets standard) stipulates that the cost of outsourcing fixed assets includes the purchase price, relevant taxes and fees, transportation fees, loading and unloading fees, installation fees and professional service fees that can be attributed to fixed assets before reaching the scheduled usable state. If the purchase price of fixed assets exceeds the normal credit conditions and has the nature of financing, the cost of fixed assets shall be determined on the basis of the present value of the purchase price. The difference between the actual price paid and the present value of the purchase price, except in accordance with "

Accounting Standards for Enterprises No.65438 +07 Borrowing Costs

"(hereinafter referred to as the borrowing cost standard) shall be capitalized, and shall be included in the current profit and loss during the credit period.

But we can judge from common sense that mortgage to buy a house is different from the general deferred payment, and its essence is that the buyer borrows money from the bank to buy a house. The specific operating procedure is that the seller and the bank agree that the bank provides loans to the buyer, but the loans are paid directly to the seller's unit, which is regarded as the house payment paid by the buyer to the seller. Therefore, the treatment of its interest should be based on the relevant provisions of the borrowing cost standard.

According to the borrowing cost standard, if the borrowing cost incurred by an enterprise can be directly attributed to the purchase, construction or production of assets that meet the capitalization conditions, it should be capitalized and included in the cost of related assets; Other borrowing costs shall be recognized as expenses according to the amount incurred when incurred and included in the current profits and losses. Assets eligible for capitalization refer to fixed assets, investment real estate, inventories and other assets that need a long period of purchase, construction or production activities to reach the intended usable or saleable state. In this spirit, mortgage loans have the nature of special loans, but they can only be capitalized if the following conditions are met:

(1) Expenditure on assets has occurred, including the expenditure of paying cash, transferring non-cash assets or undertaking interest-bearing debts for purchasing, constructing or producing assets that meet capitalization conditions;

(2) The borrowing costs have already occurred;

(3) The purchase, construction or production activities necessary to make the assets reach the intended usable or saleable state have started.

At the same time, the capitalization of borrowing costs should stop when the assets that meet the capitalization conditions are purchased, built or produced to a predetermined usable or saleable state. Borrowing expenses incurred after the assets that meet the capitalization conditions reach the predetermined usable or saleable state shall be recognized as expenses when incurred and included in the current profits and losses. Therefore, we believe that the mortgage interest of mortgage to buy a house before it actually reaches the habitable state can be capitalized, and the interest after it reaches the habitable state should be included in the current profit and loss.

Implement the Accounting System for Enterprises.

",the overall principle and policy are the same.

Fourth, how to amortize the purchase of houses by enterprises?

How to amortize the land use right purchased by enterprises

1. The purchased land use right is accounted for separately as intangible assets and amortized according to regulations.

2. When an enterprise builds its own fixed assets such as factory buildings and office buildings on the purchased land, during the capitalization period, the accumulated amortization of the corresponding land use rights is included in the recorded value of the built fixed assets, that is, it is included in the "construction in progress". After the completion of the project, the capitalization is stopped, and the land use right is still accounted as intangible assets, and the accumulated amortization is generally included in the management expenses.

3. When an enterprise rents its own factory buildings and office buildings as investment real estate accounting, the corresponding land use rights occupied by it should also be transferred to investment real estate, because the leased land use rights are also accounted for as investment real estate.

4. When the board of directors of the enterprise makes relevant resolutions on the sale of the land use right held by the enterprise after appreciation, the land use right in intangible assets shall be transferred to investment real estate.

5. The price paid for the purchase of land and buildings should be allocated between buildings and land use rights, with buildings accounting for fixed assets and land use rights accounting for intangible assets; If it is difficult to allocate it reasonably, it should all be regarded as fixed assets.

6. When an enterprise (real estate development) acquires land for building houses and buildings for sale, the book value of the relevant land use rights shall be included in the cost of building houses and buildings.

7. If the purchase price of the building obtained by the enterprise includes the value of the land use right, but this value cannot be reasonably distributed between the above-ground building and the land use right, then the value of the land use right will be included in the fixed assets along with the building, and the value of the land use right will be depreciated along with the fixed assets in the future.

8. If the land use right obtained by an enterprise is an intangible asset, it shall be amortized. Amortization should be accrued in the month of increase, but not in the month of decrease. (Amortization mentioned in the chapter on intangible assets)

9. If the enterprise is priced separately and included in the fixed assets accounting, there is no need to accrue depreciation.

The amortization of land use rights needs to be judged reasonably according to the actual situation, but the solution of specific problems needs to be consulted by oneself, otherwise one's own interests will lack actual legal application, so one needs to pay attention to specific provisions, so that one's rights and interests will be more effective and direct.