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 Wysłany: Wto 12:12, 18 Sty 2011 Temat postu: belstaff milano _10740 Accounting of land use righ |
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Accounting of land use rights
Operation, for which special provisions the Ministry of Finance building in the residual value estimated should be considered when land use rights on the ground than the estimated useful life of the estimated useful life of the building elements, as the net salvage reserved. But then in 2002, \Ground for the building and its land occupied by the different rate of depreciation should be recognized as a single fixed assets, respectively, each in accordance with the depreciation of its useful life. Therefore,[link widoczny dla zalogowanych], the implementation of \Second, the new guidelines for accounting of land use rights (a) of the new standard basic norms of land use right under the \will be allocated land as a fixed asset accounting, will sell the land as a sweet set of invisible through K · comprehensive 20o8 ~ lg'4lttl asset accounting requirements. Intangible assets not directly mentioned criteria accounts of land use rights, but the criteria for application guide their specifications are as follows: (1) enterprises to obtain land use rights should normally be recognized as intangible assets,[link widoczny dla zalogowanych], but the change of use for rental purposes or value-added should be converted to investment real estate. (2) the construction of land development on their own factories and other buildings on the ground, land use rights and amortization of land and buildings should be depreciated separately, but the land for real estate development, its value should be included in the construction of housing built costs. The housing company purchased the price paid for the building and land use should be apportioned between the right; difficult to allocate, it should be accounted for as fixed assets. We can see from the above provisions: (1) Enterprise paid to obtain land use rights (transfer of land), the normal situation should be recognized as intangible assets, only for rent or their value is not used for the purpose of use only when they should be \subjects into \(2) the construction of land development on their own factories and other buildings on the ground, the value of the land use right to the ground without sharing the cost of construction materials in the project should remain as an intangible asset, and buildings with ground provision for amortization and depreciation, respectively. (3) business-related real estate development value of land use rights shall be included in the cost of the construction of buildings. (4) Enterprise purchased houses and buildings, the building will be on the ground combined with the price of land use rights, it shall be the total price of the ground between the buildings and land use rights are allocated; only in the case of difficult distribution to all as fixed asset. Real estate price will be purchased on the ground between the buildings and land use rights are allocated, I believe that should be used \That is in accordance with the normal cost of similar buildings with related taxes, together with the appropriate sales profits, as the ground buildings recorded value, then the total purchase price minus the land value of the balance of the building, identified as the accounting for land use rights value. The total purchase price will be recognized as a Fixed Assets unified approach, easily lead to unreasonable tax burden on property taxes, I believe that should be avoided. (B) under the new guidelines for land use rights value of the land use right into the building practices, in practice there are many companies to increase property taxes for fear of the tax burden but not used; but if the land use rights will as an intangible asset, which will result in increased administrative costs to reduce product cost, resulting in product cost measurement untrue. Because the new guidelines before the various accounting systems,[link widoczny dla zalogowanych], provides almost the same amount of amortization of intangible assets included in administrative expenses. In view of this, on the basis of the original system, persist in the land use right as an intangible asset accounting, there are still large deficiencies. New guidelines on land use rights provisions,[link widoczny dla zalogowanych], including the amortization of intangible assets, could eliminate the above deficiencies. Application Guide provides guidelines for amortization of intangible assets should generally be included in management fees, but the economic benefits of an intangible asset that contains the products produced by or other assets to achieve, the amount of amortization of intangible assets may be included in the cost of the product or other assets . The plant will be used for direct production of the land occupied by the provision for amortization included in cost of products directly,[link widoczny dla zalogowanych], on the one hand to ensure the integrity of the product cost, and the other ~ has also avoided the original plant included the possibility of increased property taxes .
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