Is it a fixed asset for a photography company to buy some shooting equipment such as led spotlights? How to make an account?

Confirmed as fixed assets refers to tangible assets with the following characteristics:

(1) To produce goods, provide services, lease or operate;

(2) Its service life exceeds one fiscal year.

Photography companies buy LED lamps to provide services and can be used for a long time. Therefore, if the above two conditions are met at the same time, it should be recognized as a fixed asset.

At the time of purchase:

Borrow: fixed assets

Taxes payable-VAT payable (input tax)

Loans: bank deposits

Depreciation will be accrued next month:

Borrow: management fee

Credit: accumulated depreciation