1. According to the relevant regulations of the State, the value of the equipment is more than 800 yuan, or the equipment with a period of more than one year constitutes the fixed assets of the equipment. After the installation and acceptance, it should be recorded in time before putting into production, and the production technology department should issue the equipment production notice. The production department was officially put into use and included in the fixed assets account of the equipment in this workshop. The financial supervisor extracts depreciation and overhaul fees and adds value to the fixed assets account.
2. The equipment will form fixed assets from the date of production and begin to create value, which should be included in the scope of fixed assets management.
3. According to the unified requirements of the superior business department, number and registration, respectively establish equipment account. Depreciation account and equipment technical file. Do the same in the workshop, finance and equipment.
4. Depreciation of equipment shall be carried out in a single calculation, strictly in accordance with the unified requirements of the relevant state ministries and commissions and the Ministry of Finance.
5. The equipment shall be deactivated, rebuilt, overhauled, updated, sealed, and mobilized by the workshop, reported to the higher-level business department for approval procedures, and notified to the financial and related personnel.
6. Each workshop shall report the equipment of the workshop to the Finance Department and the Mobility Department on a quarterly basis.
7. For deactivated devices, they must be put into storage.
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