2. After the fixed assets reach the usable state, depreciation must be accrued. If a machine or equipment or a factory building
Fixed assets are included in the preparation period and depreciated accordingly, and depreciation expenses are included in the organization expenses.
After production, it is included in the current profit and loss.
According to the tax law, the expenses incurred in organizing activities before an enterprise engages in production and operation shall not be included in the current losses. Business opening (preparation) expenses are not clearly listed as long-term deferred expenses in the new tax law. Enterprises can deduct them in one lump sum in the same year on the day of starting business, or they can be treated in accordance with the provisions of the new tax law on long-term deferred expenses, but once selected, they cannot be changed. For the start-up expenses incurred after June 65438+1 October1in 2008, those less than 500,000 yuan can be deducted at one time, and those more than 500,000 yuan (inclusive) can be deducted averagely within a period of not less than 3 years. However, please note that "unused fixed assets other than houses and buildings" are not allowed to be deducted for depreciation. The differences between accounting treatment and tax treatment should be adjusted.