Which detailed account of fixed assets does the elevator belong to, and what is the depreciation period?

Elevators are a separate detailed account of "elevator" as fixed assets, and the depreciation period is not less than 10 years.

Elevators belong to the lifting equipment under the general equipment in the "Fixed Asset Classification and Code" (GB/T14885-1994)

08 5 Elevators, escalators and moving walkways

08 5 1 Elevators: passenger elevators, hospital bed elevators, freight elevators, utility elevators, other elevators

08 5 2 escalators

Finance and Taxation [2009] 113 No. 1 stipulates: Ancillary equipment and supporting facilities based on buildings or structures, regardless of whether they are separately accounted for and accounted for in accounting treatment, shall be regarded as an integral part of the building or structure, and their input tax shall not be deducted from the output tax. buckle. Ancillary equipment and supporting facilities refer to: water supply and drainage, heating, sanitation, ventilation, lighting, communications, gas, fire protection, central air conditioning, elevators, electrical, intelligent building equipment and supporting facilities.

Article 60 of the "Regulations on the Implementation of the Enterprise Income Tax Law" stipulates: Unless otherwise provided by the financial and tax authorities of the State Council, the minimum number of years for calculating depreciation of fixed assets is as follows:

( 1) For houses and buildings, 20 years;

(2) For airplanes, trains, ships, machines, machinery and other production equipment, 10 years;

(3) With Appliances, tools, furniture, etc. related to production and business activities, the period is 5 years;

(4) Transportation tools other than airplanes, trains, and ships, the period is 4 years; (5) Electronic equipment, the period is 3 years.