The installation fee paid by the company can be accounted for through the long-term prepaid expense account. If the property right has been obtained, it can be included in the accounting of intangible assets. How should the corresponding accounting treatment be done?

How to calculate the company's transfer fees?

I. Company transfer fees

1. When obtaining the transferred assets, the accounting entries are:

Debit: bank deposit

Loan: paid-in capital

2. Payment of transfer fees and accounting entries (land transfer and fixed assets transfer only need long-term expected amortization).

Borrow: Long-term deferred expenses-transfer fees

Loans: bank deposits

3. Other related expenses incurred in the process of transfer.

Borrow: management fee-communication fee, etc.

Credit: Cash on hand

4. If the accounting entries of prepaid rent are transferred,

Borrow: Long-term deferred expenses-rent

Credit: Cash on hand

Two, pay the transfer fee of the acquired property rights, and make the following entries:

Borrow: intangible assets

Loans: bank deposits

What are the long-term prepaid expenses?

Long-term deferred expenses refer to the expenses that the account is used to account for the expenses that the enterprise has spent, but the amortization period exceeds 65,438+0 years (excluding 65,438+0 years). According to the relevant tax laws, if the following expenses incurred by the enterprise are included in the long-term deferred expenses and amortized according to the regulations, they are allowed to be deducted when calculating the taxable income:

(1) Expenditure on the reconstruction of fully depreciated fixed assets;

(2) expenditure on renovation of rented fixed assets;

(3) Expenditure on major repairs of fixed assets;

(4) Other expenses that should be regarded as long-term deferred expenses.