? According to article 17 of No.6 standard, the amortization amount of intangible assets should be generally included in the current profit and loss, unless otherwise stipulated by other accounting standards. Since the legal acquisition of land use rights is the basic premise of construction activities, the amortization of land use rights during this period is also a necessary and reasonable expenditure necessary for the relevant buildings to reach the predetermined usable state. Therefore, the amortization of land use rights during the construction of related buildings can be included in the construction cost of buildings. The amortization amount after the building reaches the predetermined usable state is included in the current profit and loss.
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Personally, in the case of self-construction, the amortization of land use rights during the construction period should not be included in the "reconstruction project"
1, from the practical point of view, the general situation is: land use rights first, and then the construction of buildings on the ground. At this time, the land use right will enter the "intangible assets" accounting.
2. The guiding principle of the standard is: the land use right enters "intangible assets", from initial accounting, subsequent measurement and disposal. This strict distinction solves the problem of subsequent measurement of ground buildings.
Now, if the buildings and other real estate on the construction site are used for their own use, it is against the original intention of the guidelines to include amortization in the "construction in progress".
3. Amortization of land use rights is included in "construction in progress", and the expenses payable in the current period are capitalized. Contrary to the definition of capitalization.
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However, it is recommended to follow the provisions of the textbook when doing the problem.
Does the management fee during the construction period include the project under construction or the management fee? Can you list the management expenses first, and then turn them into projects under construction? Go directly to the project under construction. . . You can't get into management and then change jobs. If you have entered, I suggest you destroy that voucher and do it again. Otherwise, the tax authorities will think that you are suspected of inflating assets in the future.
Whether the land use tax is included in the construction in progress or the management fee is included in the construction in progress, and then it will be calculated together after completion. Self-built fixed assets: it consists of the necessary expenses incurred before the construction of the assets reaches the predetermined usable state. Including the cost of engineering materials, labor costs, related taxes and fees paid, borrowing costs that should be capitalized and indirect costs that should be shared. Therefore, the fixed assets in the preparation period should be recorded in the construction in progress. After the completion of the land use tax included in the management fee.
Land use tax refers to a tax levied by the tax authorities where the land is located according to the actual land area occupied by the units and individuals who use the land in cities, counties, towns and industrial and mining areas. Because land use tax is only levied in cities above the county level, it is also called urban land use tax.
Should amortization of intangible assets in preparation period be included in construction in progress? It should be included in the long-term deferred expenses and transferred to the current expenses in one lump sum on the start date of production and operation.
During the construction period, whether the supporting fee for urban construction should be included in the construction in progress or the management fee should be included in the construction in progress, so that it can be directly included in the project cost, and if it is included in the management fee, it will be a profit and loss expense.
Q: Does the project under construction during the construction period include amortization of land use rights? Except for real estate development enterprises, the land use rights purchased by other enterprises are accounted for separately, recorded in the "intangible assets" subject, and amortized linearly according to the number of years stipulated in the contract.
In the early stage of construction, real estate enterprises should allocate the land value to the development cost in accordance with the prescribed methods and proportions.
Should the land transfer of projects under construction be included in intangible assets? Should be transferred to fixed assets, depreciation shall be accrued according to the years of land use rights.
Borrow: fixed assets
Loan: Construction in progress.
Is the land in construction directly included in intangible assets at the time of purchase, or is it included in the construction in progress first, and then entered into fixed assets and intangible assets respectively after completion? Industrial enterprises purchase and construct land use rights for their own use, record them in the accounts and borrow them: intangible assets-land use rights are amortized by the straight-line method according to the service life. Amortization of land use right, according to the time of obtaining the land certificate after paying the transfer fee, starts to be amortized in 1 month, and the amortization is included, which is from: management fee-amortization of land use right. The land purchased by investment real estate should be included in the development cost-compensation for land acquisition and demolition.
The problem is shown in the figure. Is the loss of engineering materials included in the construction process of the project under construction? After the completion of the project, the remaining engineering materials are generally converted into inventory, which is the same as inventory.
During the construction period, the net loss of engineering materials due to shortage, scrap and damage shall be debited to the projects under construction and credited to "engineering materials".
Subject; Make opposite accounting entries for surplus engineering materials or net income from disposal.
Is the management fee transferred to the construction in progress? perhaps