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合伙房子装修有折旧费怎么算？

合伙房子装修有折旧费怎么算？

浏览：43次 | 提问时间： 06-19 04:20

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用笑掩过 06-19 04:21

合伙房子装修有折旧费的算法：1.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。2.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。3.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。

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