装修费怎么写分录？

xxinyu

各位大侠，想问一下，公司房子是自己的，最近装修一下，先付了4000元，大概总共7-8千元
我借方应该做什么分录？ 是直接计入费用，还是计入固定资产。
如果计入费用，是一次性，还是分期摊销？如分期摊，一般分几个月呢？

谢！

lee2267

DR Capital Asset (计入固定资产)
CR   Bank

you only can do record in capital asset ...it is not repair and maintenance expense

vincecheng

I might be wrong. But I will suggest to portionlly recognized the cost and then capitalize it at certain point of time, say once the recognization criteria (see below) is met.

I am against the practice that capitalize the cost straight. It is too aggressive, which contravene the GAAP principal no. 10. "Conservatism".

MY THINKING:
According to AASB 116 PP&E

The cost of an item of property, plant and equipment shall be
recognised as an asset if, and only if:
(a) it is probable that future economic benefits associated with
the item will flow to the entity; and
(b) the cost of the item can be measured reliably.

Also:
Subsequent Costs
12. Under the recognition principle in paragraph 7, an entity does not
recognise in the carrying amount of an item of property, plant and
equipment the costs of the day-to-day servicing of the item. Rather,
these costs are recognised in profit or loss as incurred. Costs of day-today
servicing are primarily the costs of labour and consumables, and
may include the cost of small parts. The purpose of these expenditures
is often described as for the ‘repairs and maintenance’ of the item of
property, plant and equipment.

13. Parts of some items of property, plant and equipment may require
replacement at regular intervals. For example, a furnace may require
relining after a specified number of hours of use, or aircraft interiors
such as seats and galleys may require replacement several times during
the life of the airframe. Items of property, plant and equipment may
also be acquired to make a less frequently recurring replacement, such
as replacing the interior walls of a building, or to make a non-recurring
replacement. Under the recognition principle in paragraph 7, an entity
recognises in the carrying amount of an item of property, plant and
equipment the cost of replacing part of such an item when that cost is
incurred if the recognition criteria are met. The carrying amount of
those parts that are replaced is derecognised in accordance with the
derecognition provisions of this Standard (see paragraphs 67-72).