单位大楼翻修的费用算固定资产吗？

Wobat

给物业单位年底调帐，发现他们的帐上把大楼翻新，换地毯，灯具，空调等的安装费，材料费等等，这些算固定资产了。我想知道， 这算是固定资产还是直接走费用？

资产负债表里面大楼 （Building at cost）本身是固定资产，然后他们又建了另外一个固定资产 account: capital work, 以上的翻建费用都列在了capital work 这里。

911110000

if company has accounting policy, check the policy

otherwise, https://www.ato.gov.au/Business/Deductions-for-business/Repairs,-maintenance-and-replacement-expenses/

wwlovewn

不能算费用， 这是资产

Wobat

911110000 发表于 2014-7-18 08:29
if company has accounting policy, check the policy

otherwise, https://www.ato.gov.au/Business/Deduc ...

谢谢哦

Wobat

wwlovewn 发表于 2014-7-18 15:44
不能算费用， 这是资产

有些是资产，有些是维修费，我还得好好复习下ATO 网站

rayx

accounting policy could different with tax policy.

some repair and maintenance can booked as fixed assets, but when you lodged income tax, those have to be adjusted according to tax law. ATO might audit sometime.

cpc_1115

翻修算leasehold improvement,什么灯那些价格很少的,expense