Is the installation of elevator control system in hotels a cost or a fixed asset?

Enterprises with a unit amount of more than 2000 yuan can be used as fixed assets, and telephones can only be low-value consumables.

From the point of view of purchasing fixed assets with input tax deducted from value-added tax, fixed assets refer to:

1. Machines, machinery, means of transport and other production-related equipment, tools and appliances with a service life of more than one year;

2. Non-production and operation major equipment with a unit value of more than 2,000 yuan and a service life of more than 2 years. (In 2007, the new accounting standards removed the restriction on the confirmed value of fixed assets. As long as the company thinks it can and its service life exceeds one fiscal year, it can be recognized as fixed assets and depreciated according to a certain depreciation method. )

Hotel elevator installation ladder control system is a virtual asset. It is more appropriate to calculate a fee.