Usually unit price of more than 2,000 yuan, the expected useful life of more than 1 year of the items should be entered into fixed assets. This but in practice, like tables and chairs and benches such things, many units are still directly through the management of the expenses done. The main reason is that through the low-value consumables or fixed assets, one is very troublesome, to amortize depreciation and amortization of anything, the second is out of money but can not be fully charged to the cost of the current period, can not be offset against the current period of income. If your things are not particularly high unit price directly into the expense accounts on the good, the amount is large if the low value consumables or fixed assets, it is recommended that directly into the cost, amortization of the end of the time