Office renovation fee amortization period office decoration precautions

Nowadays, many places are busy renovating the house, and some offices are also renovated, but our employees and managers may not be very clear about the amortization period of the office renovation fee, so it is often renovated in this office. There is a dispute on the amortization period of the fee , so come down to the small series to tell you about the amortization period of the office decoration fee is what items are included.

I. Introduction of the office decoration fee amortization period

1. The new accounting standards cancel the expenses subject to be amortized, and the expenses incurred can be directly included in the current expenses.

2. If your organization does not implement the new accounting standards, you can continue to use the expense-paying account.

3. The cost of office renovation, if the amount is not large, is directly included in the management expense account. If the amount is large, it can be recorded in the "long-term deferred expenses--renovation fee" subject.

Second, the office renovation costs introduced

1. Design costs and construction costs are completely different concepts. In general, the collection of office decoration design costs depends on your design grades and requirements. For example, some are just refurbishment treatments, there is not much design, some can be properly charged according to the situation, and some even do not accept.

2, and for the general design, it is generally 50-80 one flat price. If some of the requirements are not high, look for a general designer, then 30, 40 one flat also. If it is a group company and pays more attention to design, then looking for a senior designer of the company is generally more than one hundred and one flat.

3, for the renovation construction costs, in general, if it is some residential office areas, the area is small. It is recommended to have some time and energy to find some guerrilla construction teams. Because the area is small, it is indeed more suitable and more cost-effective for the guerrillas.

4, like the four or fifty flat, the professional decoration company's manpower, material resources, management system, these inputs are very high, the benefits can not be raised. They can't raise the price either, because the area is so small that you can't afford it. For the construction is generally a range of 500-800 one flat, the specific price can be mobilized up and down. As the case may be.

Third, the office decoration fee amortization period introduction

1. If the office is rented, the renovation cost is calculated as the deferred expenses and is amortized during the lease term.

2. If the office is a self-owned property, it is recorded as “fixed assets”, and the renovation cost is less than 50% of the original value of the office, or the service life is less than 2 years, which can be directly recorded as the fixed expenses of the fixed assets directly into the current expenses. support.

3, rented to do a good job, look at the lease contract, according to the lease period of the contract.

4. According to Article 70 of the “Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China”: the other expenses mentioned in Item (4) of Article 13 of the Enterprise Income Tax Law shall be regarded as long-term deferred expenses, the month following the month in which the expenditure occurred. Starting from amortization, the amortization period shall not be less than 3 years.

Fourth, office decoration matters needing attention

1. Whether the office decoration is good or not depends on whether the relationship between people, space and nature is handled. Good office decoration is manifested in three sides: positioning, knowing that the office decoration carries the culture of the enterprise. In order to create a good office environment, it is necessary to start from the perspective of the office in order to present the best results.

2, style. It is not too exaggerated to do the decoration of the company. Try to choose simple and fashionable. Taste, good office decoration and decoration reflect the spirit of the company, and can have a positive impact on the employees of the company.

3, you can put some green plants or flowers, in the busy and busy work, you can appreciate the beautiful scenery, adjust the work atmosphere to suppress tension.

4, there is a special reception room to respond to guest reception, set up a small library, as a place for employees to study and relax daily, the conference room as a daily meeting, the office decoration should be as simple as possible, the light should be sufficient, the air should be circulated.

What is the amortization period of our office renovation expenses, now friends know it, in fact, the office decoration cost amortization period is that there are some office renovation costs included, as well as the office decoration fee amortization period according to the law It is not less than three years, and friends continue to pay attention to the decoration home network. Thank you!

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How to amortize the renovation costs? How to amortize the decoration costs