2. If it is a general taxpayer, the original value of fixed assets does not include value-added tax.
Accounting entries are:
Borrow: management fees?
Credit: accumulated depreciation
Except for the following circumstances, the enterprise shall accrue depreciation for all fixed assets:
1, fixed assets that have been fully depreciated and continue to be used;
2, in accordance with the provisions of the separate valuation as fixed assets accounted for land;
3. Fixed assets in the process of renovation.
If you buy fixed assets that don't need to be installed, depreciation will be withdrawn from the next month when the fixed assets are recorded. When purchasing fixed assets that need to be installed, depreciation will be withdrawn from the next month after the installation and use.
Extended data
Depreciation method of fixed assets:
1, straight line method
The straight-line method is based on the fact that the use intensity of fixed assets is relatively average, and the income gap obtained in each period is not big. Under the straight-line method, the depreciation amount is a linear function of time.
2, the yield method
The basis of the yield method is that the service life of fixed assets is mainly affected by its usage, and its rationality depends on three conditions:
(1) The consumption of fixed assets in each period fluctuates greatly;
(2) The consumption of output in each period during the service life of fixed assets fluctuates greatly;
(3) The decline in the service potential of fixed assets is closely related to its use procedures. If these three conditions are met, the yield method is the most consistent with the proportion principle. Opponents of the output method believe that it is more difficult to estimate the output of fixed assets than the service life of fixed assets, and it is difficult to consider the factor of functional loss.
Using the output method for depreciation, the depreciation expense is a variable cost, not a fixed cost like the direct method. The output of fixed assets can be measured by machine hours or output (such as car mileage).
Baidu Encyclopedia-Depreciation of Fixed Assets