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未裝修投入使用的辦公樓,能否計(jì)提折舊,并稅前扣除,有沒(méi)有政策依據(jù),條文
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你好,竣工結(jié)算后就可以轉(zhuǎn)入固定資產(chǎn),計(jì)提折舊
2024 08/07 07:14
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2024 08/07 07:19
法律條文有嗎
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2024 08/07 07:37
沒(méi)有竣工結(jié)算也可以暫估入賬。以下是具體規(guī)定:當(dāng)主體工程基本完成到預(yù)定可使用狀態(tài)時(shí)將在建工程轉(zhuǎn)入固定資產(chǎn)并提取折舊。如果其成本無(wú)法準(zhǔn)確計(jì)量,可暫估入賬,并據(jù)以提取折舊,工程結(jié)算時(shí)根據(jù)實(shí)際結(jié)算成本調(diào)整暫估成本,并據(jù)以從新計(jì)提折舊,但是以前已經(jīng)提取的折舊不再進(jìn)行調(diào)整
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