1. Start-up expenses: the expenses incurred by the enterprise during the preparation period, including staff salaries, office expenses, training fees, travel expenses, printing fees, registration fees and borrowing costs that are not included in the value of fixed assets. These expenses are usually amortized over a period of time after opening.
2. Repair expenses of fixed assets: When the fixed assets need to be overhauled or updated, the related repair expenses can be included in the long-term deferred expenses. These expenses will be amortized over the service life of the fixed assets.
3. Expenditure on improvement of rented fixed assets: After the enterprise rents fixed assets, it may improve the rented fixed assets to meet the needs of the enterprise. The cost of improvement expenditure can be included in the long-term deferred expenses.
4. Other prepaid expenses with amortization period exceeding 65,438+0 years: In addition to the above, there are other expenses, such as royalties and technical consulting fees. If the amortization period exceeds 65,438+0 years, it can also be included in the long-term deferred expenses.
Application fields of long-term deferred expenses:
1. Asset management and investment decision: Long-term deferred expenses are an important tool for enterprises to invest and manage long-term assets. Through the rational planning and management of long-term prepaid expenses, enterprises can use funds more effectively and realize the preservation and appreciation of assets. At the same time, in investment decision-making, the consideration of long-term prepaid expenses is helpful for enterprises to evaluate the economic benefits and sustainability of investment projects.
2. Cost control and expense management: Long-term prepaid expenses involve various expenses in the process of enterprise operation, such as start-up expenses and fixed assets repair expenses. Through the reasonable classification and amortization of these expenses, enterprises can calculate and control costs more accurately and improve economic benefits.
3. Financial reporting and information disclosure: Long-term prepaid expenses play an important role in corporate financial reporting. Reasonable and accurate calculation and disclosure of long-term prepaid expenses is helpful to provide investors, creditors and other stakeholders with comprehensive and true information on the financial situation, operating results and cash flow of enterprises.
4. Tax planning and compliance management: The treatment of long-term deferred expenses also involves tax considerations. Reasonable long-term prepaid expenses planning can reduce the tax burden of enterprises and improve their after-tax profits. At the same time, it is also an important content of enterprise tax management to abide by the relevant tax laws and ensure the compliance treatment of long-term deferred expenses.