Let me also say a few words: according to the relevant provisions of the Accounting System for Business Enterprises and tax laws and regulations, the fixed assets of enterprises are mainly divided into three categories: first, buildings (including underground water, electricity and gas pipeline facilities, factory roads, greening projects, etc.); The second is machinery and equipment; The third is to transport lifting equipment, including all kinds of cars, forklifts, excavators, loaders, lifting equipment, electrical equipment, electronic equipment and large office furniture. The national tax law also clearly stipulates the service life of the above fixed assets: the service life of houses and buildings is 20 years; The machine cost is 10 year; Transport lifting equipment and electronic equipment for 5 years. This regulation allows all kinds of enterprises to use the service life method (also called the straight-line method) to calculate the depreciation of fixed assets according to a unified standard. It also stipulates that except for foreign-funded enterprises, the residual value of10% should be deducted on the basis of the original purchase value, and other enterprises should be deducted by 5%. I saw the things you listed in the title. No matter how the accounts of the office building are handled, I don't agree to put these things into fixed assets. They should be handled according to low-value consumables. Because lamps, carpets, wires, etc., their service life is not long, it is a bit against the system to list them as fixed assets. If it is handled according to low-value consumables, it is necessary to adopt the one-time amortization method and the five-five amortization method for accounting treatment, then the special invoice you ask for can also be deducted from the output tax as the input tax, so why not do it? I believe my answer can help you!