Subject of maintenance of office equipment
The cost of maintenance of office equipment is recommended to be accounted for under amortization, which refers to expenses that have been incurred but should be borne separately in the current and future periods, such as amortization of low-value, ready-to-consumable items, insurance of property at a higher level of one-time expenditure, sewage charges, transfer of technology, advertising, recurrent repair of fixed assets, rental of leased fixed assets, etc. Start-up costs incurred by an enterprise during preparation, as well as amortization periods of more than one year during production operations, shall be treated as “long-term expenses to be amortized”. One of the current assets items that has been paid but cannot be expensed as current costs. Under our accounting system, low-value consumables may also be included as amortized expenses. The concept of cost-to-amortization is based on accrual and is also required by the matching principle。
Computer maintenance charge to office or maintenance
Computer maintenance should be accounted for: maintenance. The maintenance fee is also referred to as the repair fee, which is called the maintenance fee for a service provider providing maintenance services. There are a number of subjects for maintenance, such as computer maintenance, air conditioning maintenance, and any costs incurred in need of maintenance at the time of damage can be described as maintenance。
Rationale:
The accounting for office expenses includes: stationery for production and management, paper printing (including printing and purchase of protocols, systems, statements, papers, books, etc.), newspaper and magazine fees, library materials, post and telecommunications charges (including stamps, postage, telegrams, telephone charges, start-up charges for city telephones, rental of roads outside dispatch communication lines, etc.) and bank settlement documents。
Repair costs are primarily expenses incurred by the enterprise in maintaining and repairing fixed assets. Expenditure incurred for vehicles, printers, computers, air conditioning etc。
Computers are fixed assets and therefore should be included in maintenance costs。
The above analysis and summary of the subject under which maintenance costs for office equipment are included can be drawn upon. Accountancy is the category in which the specific content of the accounting element is classified and, in order to account for and monitor the economic operations in a comprehensive, systematic and disaggregated manner, as well as the resulting increases and decreases in assets, liabilities, ownership interests and profits and losses, it is necessary to have separate accounts according to the accounting object. The setting of accounts is a scientific classification of the specific content of the subject matter and a method of classification and oversight。
