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谁了解房屋购置后装修完进原值吗

谁了解房屋购置后装修完进原值吗

浏览：33次 | 提问时间： 06-18 09:29

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以琛心灵小巷 06-18 09:30

如果装修费是购入时发生的，应计入固定资产的成本。因为购入时发生装修，表明这个房屋还没达到预定可使用状态，只有经过装修后才能够使用。而固定资产达到预定可使用状态之前所发生的一切合理、必要的支出都应计入成本之中，以折旧的方式在税前扣除。　　如果装修费是固定资产投入使用后发生的后续支出，根据《》及《》规定，只有符合“修理支出达到取得固定资产时的计税基础50%以上或修理后固定资产的使用年限延长2年以上”的后续支出，才作为长期待摊费用。按规定在固定资产尚可使用年限内，分期摊销并税前扣除，而不是按5年摊销。不符合上述条件的后续支出则须一次性计入当期损益。

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谁了解房屋购置后装修完进原值吗

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谁了解房屋购置后装修完进原值吗