According to the financial accounting system and accounting standards for business enterprises, the cost of an asset includes "all expenses incurred for acquiring or building the asset", including ancillary facilities directly related to the asset. Therefore, elevators, as ancillary facilities of real estate, should be included in the original value of real estate. In practical application, elevator is a kind of expensive and difficult-to-replace fixed equipment, which not only affects the use value of real estate, but also may have an important impact on the safety of real estate. Therefore, it is reasonable and necessary to take the elevator into account when determining the original value of the property. It should be noted that in some special circumstances, such as the transfer of second-hand houses, some houses with property rights, the pricing method of elevators may be different, and specific accounting should be carried out.
Elevator/KLOC-needs to be replaced after 0/5 years. How to calculate the replacement cost? According to the Regulations on Quality Management of Building Engineering and Municipal Infrastructure Engineering, public building elevators should be completely rebuilt or replaced every 15 years since they are put into use. If it is necessary to replace the elevator, the difference between the old elevator and the new elevator should be counted as asset change, and tax accounting should be carried out according to relevant regulations. The specific calculation method shall be subject to the relevant provisions of the local finance and taxation department.
As an auxiliary facility of real estate, elevators should generally be included in the original value of real estate. In practical application, it is necessary to carry out accounting according to specific conditions, follow the requirements of relevant laws and regulations and accounting standards, and ensure compliance with accounting standards and tax supervision norms.
Legal basis:
Interpretation and Provisions on Some Business Problems of Property Tax and Vehicle and Vessel Use Tax (CaishuiNo. [1987] No.3) Article 2 The original value of the property includes all kinds of ancillary facilities that are inseparable from the house or supporting facilities that are generally not separately valued. Mainly include: heating, sanitation, ventilation, lighting, gas and other equipment; All kinds of pipelines, such as steam, compressed air, oil, water supply and drainage pipelines, as well as electricity, telecommunications and cable lines, are not accompanied by potatoes; Elevator, elevator, aisle, balcony, etc. Water pipes, sewers, heating pipes, gas pipes, etc. Belonging to the auxiliary equipment of the house, it is counted from the nearest visiting well or tee. The electric light network and lighting line are counted from the connecting pipe of the incoming box.