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租赁费可以计入在建工程吗
释义
法律分析:
租赁费可以计入在建工程。企业土地租赁费可以通过长期待摊费用科目核算,土地租赁费用计入"长期待摊费用——租赁费"科目,按合同期限摊销转入相关的成本费用。如果利用租赁的土地,在上面该厂房,在固定资产尚未达到预计使用状态前,其租赁费可以计入到在建工程成本。《中华人民共和国建筑法》第二条
在中华人民共和国境内从事建筑活动,实施对建筑活动的监督管理,应当遵守本法。
本法所称建筑活动,是指各类房屋建筑及其附属设施的建造和与其配套的线路、管道、设备的安装活动。
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更新时间:2025/4/11 5:56:13