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哪个能解答装修算固定资产吗？有什么要注意的？

哪个能解答装修算固定资产吗？有什么要注意的？

浏览：40次 | 提问时间： 07-27 08:33

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4个答案

容嬷嬷当年一枝花 07-27 08:33

1、固定资产改良支出，应当计入固定资产账面价值，其增计后的金额不应超过该固定资产的可收回金额。
2、假如不能区分是固定资产修理还是固定资产改良，或固定资产修理和固定资产改良结合在一起，则企业应按上述原则进行判断，其发生的后续支出，分别计入固定资产价值或计入当期费用。
3、固定资产装修费用，符合上述原则可予资本化的，应当在“固定资产”科目下单设“固定资产装修”明细科目核算，并在两次装修期间与固定资产尚可使用年限两者中较短的期间内，采用合理的方法单独计提折旧。
4、假如在下次装修时，该项固定资产相关的“固定资产装修”明细科目仍有余额，应将该余额一次全部计入当期营业外支出。期望我的回答能帮到您

初遇 07-27 08:42

1、设备单独计入固定资产，如空调等
2、装修费每次发生额小于固定资产原值的20%

惢 07-27 08:50

房屋装修属于固定资产后续计量的范畴。固定资产后续计量是指企业为了维护或提高固定资产的使用效能，而对资产进行维护、改建、扩建或者改良所发生的开支，如生产设备的日常维修、定期大修，房屋进行装修等。期望我的回答对你有用。

遗忘你 07-27 08:59

固定资产装修费用有：
（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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哪个能解答装修算固定资产吗？有什么要注意的？