Fixed assets can be included in the cost at one time. In fact, there are two accounting methods for recording fixed assets into cost expenses at one time: one is to directly record the related expenses of purchased fixed assets into related cost expenses, without accounting for "fixed assets" subjects; The other is to calculate the cost of purchased fixed assets according to the subject of "fixed assets" and manage them according to unified fixed assets, and then take the original value of fixed assets as the current depreciation of fixed assets and include it in the subject of "accumulated depreciation" and related cost items. In addition, fixed assets with a unit value of less than 5,000 yuan held by enterprises in various industries are allowed to deduct the costs and expenses included in the current period when calculating taxable income, and depreciation is no longer calculated on an annual basis.

What are fixed assets?

Fixed assets are:

1. Houses and buildings refer to all houses and buildings whose property rights belong to this enterprise.

2. General office equipment refers to the office and business equipment commonly used by enterprises.

3, special equipment, refers to all equipment belonging to the enterprise dedicated to a job.

4. Cultural relics and exhibits refer to various cultural relics and exhibits of cultural institutions such as museums and exhibition halls.

5. Books refer to books of professional libraries and cultural centers and business books of units.

6. Transportation equipment refers to various means of transportation used by the logistics department.

7 machinery and equipment, mainly machine tools, power machines, tools and standby generators used by the logistics department of the enterprise, as well as hospital instruments, testing instruments and medical equipment.

8. Other fixed assets refer to fixed assets that are not included in the above categories. The competent department may appropriately divide the above categories according to the specific circumstances, and may also appropriately divide the above categories to increase the types.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 209 of the Civil Code of People's Republic of China (PRC) establishes, changes, transfers and extinguishes the real right of immovable property, which will take effect after being registered according to law; Without registration, it will not take effect, except as otherwise provided by law. Natural resources owned by the state according to law may not be registered. Article 210 The registration of immovable property shall be handled by the registration institution where the immovable property is located. The state implements a unified registration system for real estate. The scope, organization and method of unified registration shall be stipulated by laws and administrative regulations. Article 214 The establishment, alteration, transfer and extinction of the real right of real estate that should be registered according to law shall take effect when it is recorded in the real estate register.