Now many places are busy decorating houses and offices, but our employees and managers may not be very clear about the amortization period of office decoration fees, so there are often disputes about the amortization period of office decoration fees. Let's tell you what items are included in the amortization period of office decoration fees in Bian Xiao.

I. Introduction to the amortization period of office decoration expenses

1. The new accounting standard cancels the prepaid expenses, and the incurred expenses can be directly included in the current expenses.

2. If your company doesn't implement the new accounting standards, you can continue to use the prepaid expense account.

3. office decoration's expenses, if small, are directly included in the management fee. If the amount is large, it can be recorded in the subject of "long-term prepaid expenses-decoration expenses".

Second, the introduction of office decoration fees.

1, design cost and construction cost are completely different concepts. Generally speaking, the collection of design fees in office decoration depends on your design grade and requirements. For example, some are just refurbished, and there are not many designs. Some can charge appropriately according to the situation, and some don't even charge.

2. The general design scheme, the price is generally 50-80 flat. If some requirements are not high, find a general designer, there are also 30, 40 flat ones. If it is a group company and pays more attention to design, then find a senior designer of the company, usually more than 100 yuan.

Generally speaking, for decoration and construction costs, if it is some residential office areas, the area is very small. It is suggested here that you can find some guerrilla construction teams when you have time and energy. Because of its small size, it is indeed more suitable for guerrillas and more cost-effective.

4. Like grade 40-50, professional decoration companies have a high investment in manpower, material resources and management system, and their income is simply not raised. They can't raise the price either, because the area is too small for you to buy. For construction, it is generally within the leveling range of 500-800, and the specific price can be adjusted up and down. It depends on the specific situation.

Three. Introduction of amortization period of office decoration fee

1. If the office is rented out, the decoration expenses will be amortized as prepaid expenses during the lease term.

2. If the office is its own property, it will be recorded as "fixed assets", and if the decoration cost is less than 50% of the original value of the office, or the service life is less than 2 years, it can be directly recorded as the major repair cost of fixed assets and directly included in the current expenses.

3. It's easy to rent. If you look at the lease contract, you will share it according to the lease term in the contract.

4. According to Article 70 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), other expenses mentioned in Item (4) of Article 13 of the Enterprise Income Tax Law shall be amortized by installments from the month following the occurrence of the expenses, and the amortization period shall not be less than 3 years.

Four. Matters needing attention in office decoration

1, whether office decoration is good or not depends on how well people, space and nature are handled. A good office decoration is manifested in three aspects: positioning, knowing that office decoration carries corporate culture, and creating a good office environment, it is necessary to set out from the perspective of the office in order to present the best effect.

2. style. Don't be too grandiose in company decoration, try to choose simple fashion as the main one. Taste and good office decoration decoration reflect the mental outlook of the enterprise and have a positive impact on the talent of employees.

3, you can put some green plants or flowers, in the busy work, you can enjoy the beautiful scenery and adjust the tense working atmosphere.

4. There is a special reception room to handle the reception of guests, and a small library is set up as a place for employees to study and relax daily, and the conference room is used for daily meetings. Office decoration is as simple as possible, with plenty of light and good ventilation.

Now friends all know the amortization period of our office decoration expenses. In fact, some office decoration expenses are included in the amortization period of office decoration expenses. According to the law, the amortization period of office decoration expenses is not less than three years. Friends continue to pay attention. Thank you!