Prepaid expensesPrepaid expenses include the costs actually incurred but is related to the results of business activities more accounting period. The company's prepaid expenses includes the following costs:Tools, toolsThe tool, the tool has f'd on use in distributed costs according to the straight line method with distributed time not exceeding 3 years.Tangible fixed assetsTangible fixed assets are shown as raw price excluding accumulated depreciation. Original tangible fixed assets include all of the costs that the company must spend to acquire fixed assets up to putting your status to the floor is ready for use. The costs incurred after the noted initial details are recorded an increase in fixed assets original stated these costs certainly increases the future economic benefits by using that deck. The charges do not satisfy the above conditions are recorded as production costs, business in the States.When tangible fixed assets sold or liquidated, the price and the value accumulated depreciation to be wiped and profit and loss incurred due to liquidation are recorded to income or expense of the year.Tangible fixed assets are depreciated according to the straight line method based on the estimated useful time, number of years of depreciation of tangible fixed assets are as follows:Fixed assets type Of year five years agoHomes, architectural objects 5-50 5-50Machinery and equipment 3-20 03-20Your vehicles transmission, 06-30-06-30The equipment, management tools 3-10 3-108. investment propertyInvestment property is land use, housing, part of the House or the infrastructure of the company-owned or financially hire used aim to profit from the lease or wait for rising prices.Real estate investment in flooring, original except wear and tear accumulatively.Raw price of real estate investing is the whole of the costs that the company must spend or reasonable value of the account given to grant Hill to have been thinking about investment property as of the time the omen to buy or build complete.The costs relating to investment property arose after recorded originally noted on the cost, excluding khỉi costs are likely sure make the floor real estate investments create economic benefits in the future more than work assessment initially thl was recorded an increase in resources.When real estate investor decks are sold, the price and depreciation estimated was wiped out and profit and loss would arise was on accounting income or expense of the year.The move from the property owner or using the inventory investment property only if the owner to terminate the use of your floor and start for other party activities or the end of hire construction phases. The transfer from investment property to the property owner or used inventory only when the owners started using this property or started for the purpose of sale. The transfer from investment property to the property owner to use the floor or inventory do not alter the original or worth the rest of the floor at the estate on the switch.
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