1. Are tables and chairs, sofas, fans, air conditioners, beds, cabinets, computers, cookers, etc. all fixed assets? Do I charge the new account directly according to the cost? I mainly want to know how to depreciate these fixed assets. How to amortize? Re: Computers and air conditioners are included in fixed assets, and the accumulated depreciation is included in "operating expenses-depreciation expenses" or "management expenses-depreciation expenses" according to the user department. Others are included in "low-value consumables" first, and then the expenses are transferred according to the one-time amortization method, and desks, chairs, sofas, beds, cabinets and electric fans are included in "operating expenses-others". Bookkeeping receipts need to be included in the inventory goods first, all of which are accounted for at the cost price, and the input tax on fixed assets can be deducted. Second, how to depreciate low-value consumables, such as plates and chopsticks? Are lamps and lanterns low-value consumables? The value is based on the fixed assets and the low-value consumables. Re: Generally, low-value consumables are not depreciated, and tableware and kitchenware are reported to be damaged at 1.4 ‰ of monthly operating income; Lamps and lanterns are low-value consumables, which can be directly included in "operating expenses-house and building maintenance". The conditions for the entry of fixed assets are searched in Baidu. If there is more space, it will not be copied; Low-value consumables are generally included in low-value consumables except fixed assets, and kit items with a value of more than 11 yuan are included in low-value consumables; Third, can the labor cost of materials used for decoration be directly included in the management cost? Can the rent of the leased house be included in the management expenses? Urgent, master, help me. I mainly don't know how to accrue depreciation of fixed assets, and how to amortize fixed assets. Re: Whether the materials and labor costs for decoration can be included in the management expenses depends on the internal management regulations of your enterprise. Generally speaking, according to the corresponding decoration department, it can be included in the "operating expenses-house and building maintenance", and the house rent can be included in the management expenses. The account corresponding to fixed assets is "accumulated depreciation", and amortization generally refers to intangible assets, such as hotel management system software borrowing: operating expenses-depreciation expense management expenses-depreciation expense loan: accumulated depreciation loan: accumulated amortization loan: intangible assets. Thank you!