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谁能告诉我商铺装修折旧年限是多少？

谁能告诉我商铺装修折旧年限是多少？

浏览：118次 | 提问时间： 07-10 09:49

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3个答案

公主梦 07-10 09:50

商业门面故名是赢利门面，一般2－3年为一个折旧年限。(一般2到3年都会重新装修)故应按每年递减的方式来清算。一般第一年百分之五十，第二年百分之三十，第三年百分之十。

呆 07-10 09:58

一、计入固定资产。如果装潢费用占原房屋价值的20%以上,或装潢改变了房屋的用途,或显著延长了房屋的寿命,可将装潢费计入固定资产,与原固定资产一起,于装潢次月起将(装潢费+固定资产原账面价值)在固定资产剩余使用年限内折旧。

　　二、计入长期待摊费用如果装潢金额较大,使用期较长,可将装潢费计入长期待摊费用,于计入当月开始摊销,摊销年限可参照预计装潢后房屋的使用年限进行。

　　三、直接计入当期费用如果装潢费与企业总资产等相比,金额实在是很小,也可直接于当月计入期间费用。

舍她弃我少年你真棒 07-10 10:06

门面装修，如果是自有产权，就计入固定资产，汇总入原有价值，按原有折旧年限余额进行折旧。如果是租来的，就计入长期待摊费用，按5年摊销。

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