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    租厂房装修后产生的费用问题  
     
 

租厂房装修后产生的费用问题
   公司租来的生产厂房要进行整修,重新布电线,铺地坪,做隔断等等,这些基本上都是承包给不同的人做的,在施工期间应怎样做账?做什么科目合适?施工完成后要怎样做账?能算作是固定资产吗?


参考答案:公司租来的生产厂房要进行整修,重新布电线,铺地坪,做隔断等等,这些基本上都是承包给不同的人做的,在施工期间应怎样做账?做什么科目合适?施工完成后要怎样做账?能算作是固定资产吗?
1.不能做固定资产,这不属于融资租入固定资产,而是属于经营租入固定资产,从问题中可知,生产厂房每月付租金时,进入制造费用
2.厂房租进时,要进行装修,并不是立即投入使用,所以目前所付租金和期间发生的装修费用全部在长期待摊费用中进行归集.
3.厂房装修好后,投入使用时,再摊销长期待摊费用,进入制造费用.
注:
上面的长期待摊费用,合理的做法是厂房租赁期间,进行平均分摊,如厂房租赁期为5年,那上面的长期待摊费用就要分五年进行摊销;但在实际工作中,往往不会按租赁期间来摊销,一般摊2-3年(指比较大的金额时).

 
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