Traditional Culture Encyclopedia - Photography major - Is it a fixed asset for a photography company to buy some shooting equipment such as led spotlights? How to make an account?
Is it a fixed asset for a photography company to buy some shooting equipment such as led spotlights? How to make an account?
Belong to fixed assets.
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
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