1. What are the most important fixed asset investments for enterprises?
1. Fixed asset investments include the following:
(1) Equipment Tool purchase fee: Equipment purchase fee, tool and production furniture purchase fee;
(2) Construction and installation project costs direct costs, indirect costs, profits, taxes;
(3) Other expenses for project construction include land use fees, expenses related to project construction, and expenses related to future enterprise production and operation;
(4) Basic reserve funds and price increase reserve funds;
< p> (5) Loan interest during the construction period and fixed asset investment direction adjustment tax.2. Legal basis: Article 21 of the "Accounting Standards for Public Institutions"
The non-current assets of public institutions include long-term investments, projects under construction, fixed assets, intangible assets, etc. .
Long-term investment refers to various equity and debt investments obtained by public institutions in accordance with the law and held for more than one year (excluding one year).
Constructions in progress refer to various buildings (including new construction, reconstruction, expansion, repair, etc.) and equipment installation projects that have incurred necessary expenditures but have not yet been completed and delivered for use.
Fixed assets refer to assets held by public institutions with a useful life of more than 1 year (excluding 1 year), a unit value above the prescribed standard, and which basically maintain their original physical form during use, including Houses and structures, special equipment, general equipment, etc. Although the unit value does not meet the prescribed standards, a large number of similar materials with a durability of more than one year (excluding one year) should be accounted for as fixed assets.
Intangible assets refer to identifiable non-monetary assets without physical form held by public institutions, including patent rights, trademark rights, copyrights, land use rights, non-patented technologies, etc.
2. Is long-term equity investment a fixed asset?
Long-term equity investment is not a fixed asset. Company equity, bank deposits, stocks, funds, etc. are all financial assets. Long-term equity investment accounts are classified by secondary accounts, namely the invested units, or by accounting methods.