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How to make accounting entries for compensation for enterprise demolition
Legal subjectivity:

First, select the compensation item due to one-time monetary compensation: 1. The compensation of land and housing value mainly includes two aspects: land location compensation price and housing replacement price. Land location compensation price refers to the value of land use right within the legal land use scope of the demolished person, which is mainly determined by the location and use of the land. Enterprise land is generally industrial land, although the value is lower than that of residential and commercial land, but due to the factory buildings and commercial services of enterprises, the replacement of houses with new prices mainly refers to the replacement of demolished houses with new average prices in a certain period and area. Generally speaking, it is the construction cost price of the house. This cost price is relatively fixed, generally around 1, 500-2,000. In the process of demolition, the appraisal company entrusted by the demolition party often calculates the land location compensation price and the house replacement price, that is to say, the demolished person can't see how much the land is worth and how much the house is worth from the appraisal report, so it is difficult to question its legitimacy. In many places, the demolition will even tell you that there is no land compensation project for the demolition of this project, which is to cover up the huge profits that the demolition party has gained on the land. 2. Compensation for decoration appendages Regarding the compensation for decoration appendages, all localities have detailed implementation rules for various compensation standards for decoration appendages, and the compensation content is mainly evaluated by evaluation agencies according to the standards formulated by various localities. The content of this compensation is relatively fixed, and there is not much room for flexibility. The enterprises to be demolished should mainly review whether there are any omissions in the evaluation report. 3. The compensation for the loss of production or business suspension refers to all the losses caused by the demolition that the enterprise cannot operate normally. When calculating this loss, we should not only consider the loss of profit before demolition, but also consider the loss of current business volume, customer resources and expected benefits. Articles 17 and 23 of the Regulations on Expropriation and Compensation of Houses on State-owned Land promulgated by 20 1 1 stipulate that compensation should be given if the houses are expropriated and losses are caused, and it is proposed that compensation should be determined according to the income before expropriation and the period of suspension of production and business. Due to the different calculation standards of suspension of production and business in different places, the profit and loss of each enterprise are also different. Therefore, the loss of production and business suspension is the most flexible compensation for demolition, which should be highly valued by enterprises. 4. Relocation expenses and relocation losses When an enterprise is faced with demolition, relocation expenses include not only the relocation expenses incurred by relocating all machinery and equipment, various means of production and office supplies from one place to another, but also the relocation losses, mainly referring to the loss, depreciation and loss of machinery and equipment caused by disassembling and assembling these machinery and equipment and means of production during the relocation process. If it is a large-scale enterprise demolition, this part of the relocation loss should be entrusted to a special asset evaluation agency for evaluation. 5. Demolition incentive fee In the process of demolition, in order to speed up the demolition progress, the demolition people often adopt the method of quick relocation incentive to encourage the demolition people to sign the demolition resettlement compensation agreement as soon as possible and move out of the demolished houses. The amount of each award is mainly determined by the implementation opinions of specific projects. 6. The employee resettlement fee involves collective enterprises or state-owned enterprises and employee resettlement fee, which is mainly realized by paying social insurance to laid-off workers. Second, choose resettlement: land replacement or land plus housing replacement, the compensation items you deserve: 1. If only land replacement is selected, after the replacement, the enterprise shall have the right to obtain compensation for the attachments on the ground, including compensation for replacing the houses with new prices, compensation for planting plants on the ground, compensation for hardening the ground with cement, and relocation expenses for other immovable attachments and machinery and equipment. 2. How to choose land and housing placement? As for the loss of production and business suspension, it can only be compensated for a certain period of time. Because you choose land or house replacement, you can determine the time to stop production and business, which may be one year or half a year, and you can only get the loss of production and business for a certain period of time. The above is the relevant content of how to compensate for enterprise demolition. The Regulations on Expropriation and Compensation of Houses on State-owned Land clearly stipulates the compensation standard for demolition, because demolition will definitely bring certain losses to enterprises, and the demolition department should give enterprises the compensation they deserve in strict accordance with relevant regulations. If the enterprise can't get the corresponding compensation or insufficient compensation, it can defend its rights according to law.