First, furniture with a unit value of more than 2,000 yuan and a service life of more than 1 year is included in fixed assets and debited to fixed assets; Furniture with a unit value of less than 2000 yuan and a service life of less than one year is counted as low-value consumables and amortized according to the company's regulations.

Three, other values below two thousand yuan included in the low-value consumables.