Is the hotel bedstead a low-value consumable or a fixed asset?

Fixed assets refer to houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation, and are not the main equipment for production and operation. Fixed assets with a unit value of more than 2,000 yuan and a service life of more than 2 years are also counted!

According to its value standard, low-value consumables refer to artificial materials whose unit value is more than 10 yuan and less than 2,000 yuan, or whose service life is less than one year, and cannot be used as fixed assets. Generally, it can be divided into the following categories: (1) Commercial electrical appliances, which refer to various electrical appliances used in business, such as cleaning appliances, fire-fighting appliances and greening appliances. (2) Management appliances refer to all kinds of furniture appliances in enterprise management, such as safes, sofas, chairs, tables, bicycles, etc. (3) Packaging containers refer to turnover boxes and packaging bags used by property management enterprises in the course of operation. (4) Other appliances refer to low-value consumables that do not belong to the above classification.

But sometimes it depends! Like school desks and chairs, the unit value is definitely not up to the standard of fixed assets, but it is a necessary item of the school and should be accounted for according to fixed assets! Hotel bedsteads belong to low-value consumables.