Fixed assets decreased Document Processing
Causes of fixed assets decreased mainly in the following two aspects:
First, the fixed assets are sold, scrapped, destroyed, foreign investment, non-monetary asset exchange, debt restructuring and other causes entity to reduce the number of fixed assets;
Second, depreciation of fixed assets minus value, causing reduction in the book value of fixed assets.
There are devices 120,000 yuan, 3000 yuan monthly depreciation, after several years of extraction, leaving net 90,000 yuan, in June this equipment do not.
1, the carry-over book value of fixed assets
by: Disposal of fixed assets 90,000
Accumulated depreciation 30,000
loans: fixed assets 120 000
2, the carry-over of fixed assets
by: operating expenses 90,000
Credit: Disposal of fixed assets 9000
By: operating expenses 90,000
Accumulated depreciation 30,000
loans: fixed assets 120 000
3, the occurrence of clean-up costs 2000 yuan
by: fixed assets 2000
Credit: bank deposit 2000
4, received cash income remnant of 3000
by: bank deposit 3000
Credit: Disposal of fixed assets 3000
