According to different departments, they are included in different subjects and are generally used by management departments and sales departments. The accounting entries are as follows:

Debit: management expenses/sales expenses, etc.

Loans: bank deposits

Low-value consumables whose unit value 10 yuan is less than 2,000 yuan, or whose service life is less than one year, cannot be used as manual data of fixed assets. It is similar to fixed assets. It can be used many times in the production process without changing its physical form. It also needs maintenance when it is used, and there may be residual value when it is scrapped. Because of its low value and short service life, its value is spread into the product cost by simple methods.

Extended data

The amortization distribution of low-value consumables expenses is usually carried out by compiling the "amortization distribution table of low-value consumables". Amortization distribution, according to different departments and uses, should be recorded in the production cost, manufacturing cost, management cost and other subjects and related cost items in their detailed subjects. When an enterprise is put into production and operation, a large number of low-value consumables can be amortized as prepaid expenses.

If an enterprise adopts one-time amortization method or amortization method, its low-value consumables shall be accounted according to the planned cost, and the planned cost shall be adjusted to the actual cost according to the category difference rate of low-value consumables at the end of the month.

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