Value added and impairment operations for fixed assets

Source: Internet
Author: User

There are several ways to prepare for impairment of fixed assets:

1, partial scrap to reduce the original value of fixed assets

Generally will reduce the original value of fixed assets and fixed assets accumulated depreciation, and losses into the business outside the loss.

DR: Extra-business expenses

CR: Fixed Assets

CR: Accumulated depreciation


2, unplanned depreciation, by increasing depreciation to achieve the purpose of reducing the net book value.

This method determines that the increased unplanned depreciation will enter the current or production costs, will not enter the operating expenses account, of course, can be manually transferred by the way to achieve the purpose of entering the business expenditure account. , such as depreciation to enter the administrative expenses, then you can use manual vouchers to transfer to the business expenses account.

DR: Cost/production cost

CR: Accumulated depreciation


3, through the fixed assets revaluation function to achieve value-added or impairment of fixed assets.

DR: Off-business expenses-fixed asset impairment

CR: Fixed asset impairment preparation


Summary: The above three kinds of methods are can achieve the purpose of impairment of fixed assets, only the way of accounting treatment, so before processing and the financial department to confirm whether the accounting standards.

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