The employee training fees for self-built fixed assets are included in the current profits and losses, not in the fixed assets. Because employees may not be in the company next month, capitalization is unreasonable. Applicable to one-time expenses, included in the current profit and loss management expenses.

Article 8 of the Accounting Standards for Enterprises No.4-Fixed Assets clearly stipulates that the cost of outsourcing fixed assets includes purchase price, import duties and other related taxes and fees, which can be attributed to transportation, loading and unloading, installation and professional service fees before the fixed assets reach the scheduled usable state.

Extended data:

Disposal of fixed assets, including sale, transfer, scrapping and damage of fixed assets, foreign investment, exchange of non-monetary assets, debt restructuring, etc.

I. Conditions for derecognition of fixed assets

Fixed assets that meet one of the following conditions shall be derecognized:

(1) This fixed asset is in the disposal state;

(2) The fixed assets are not expected to generate economic benefits due to their use or disposal.

Second, the disposal of fixed assets

(1) If an enterprise holds fixed assets for sale, it shall adjust its estimated net salvage value.

(2) The amount of fixed assets sold, transferred, scrapped or damaged by an enterprise after deducting the book value and relevant taxes and fees from the disposal income shall be included in the current profits and losses. The book value of fixed assets is the amount after deducting accumulated depreciation and accumulated impairment reserve from the cost of fixed assets.

(3) If an enterprise includes the subsequent expenditure of fixed assets in the cost of fixed assets, it shall stop recognizing the book value of the replaced part.

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