房屋的修缮能计入固定资产吗-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	房屋的修缮能计入固定资产吗
释义	法律分析：如果属于改建扩建支出，可以按规定计入固定资产，如果是纯粹的维修，就不可以。法律依据：《行政事业单位固定资产管理办法》第十条固定资产的计价：(一)购入、调入的固定资产，按实际支付的买价、调拨价以及运杂费、保险费、安装费、车辆购置附加费等记账;(二)自行建造的固定资产，按建造过程中实际发生的全部支出记账;(三)在原有固定资产基础上改建、扩建的固定资产，按改建、扩建发生的支出，减去改建、扩建过程中发生的变价收入后的净增加值，增记固定资产账。
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