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固定资产装修费用贵吗

浏览：42次 | 提问时间： 07-13 05:07
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3个答案
梦晓ヶ微光倾城 07-13 05:08

是这样，由于是新的房屋装修费用，可以一次性并入该房屋固定资产原值；以后再发生类似费用，就要与该固定资产的原值进行比较，是否超过固定资产原值的1/2或2/3？超过了，应该属于大修或项修内容的范畴，经过正式验收后，可以为该房屋固定资产进行增值处理，低于这个标准，就只能走费用，有两个途径处理，一个是预提，一个是摊销。

橘笙南木途归谜 07-13 05:17

看你了，待摊费用分摊要看你单位是怎么想的，分摊期限短会提高产品成本，如果你们想把帐做成亏损就分摊一年或两年，否则就多分摊几年。如果计入固定资产，摊销的年限要和房屋建筑物相同，一般20年左右，如果计入长期待摊费用，一般摊销年份5年左右，比房屋建筑物年限短些。 具体计入那个科目，一般根据公司总体经营状况，看折旧摊入成本费用是尽快摊入还是延后摊入。

莪媽當年也是一枝花 07-13 05:25

(一)已足额提取折旧的固定资产的改建支出；
(二)租入固定资产的改建支出；
(三)固定资产的大修理支出；
(四)其他应当作为长期待摊费用的支出。
(五)通过捐赠、投资、非货币性资产交换、债务重组等方式取得的固定资产，以该资产的公允价值和支付的相关税费为计税基础

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