装修费当月摊销还是次月摊销-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	装修费当月摊销还是次月摊销
释义	法律分析：装修费是次月开始摊销，在会计上计入“长期待摊费用”科目。装修费用一般按5年摊销，如果其间发生新的装修工程，应将上次未摊销完费用一次性计入费用。如果是租赁的房屋，应按实际租赁年限平均分摊。装修费用计入固定资产需要达到以下条件之一:1、达到固定资产原价20%以上2、以后使固定资产使用年限延长年以上3、改变新增了固定资产用途和功能。法律依据：《中华人民共和国企业所得税法实施条例》第七十条企业所得税法第十三条第（四）项所称其他应当作为长期待摊费用的支出，自支出发生月份的次月起，分期摊销，摊销年限不得低于3年。
随便看	居住证过期了还能续签吗 2023年居住证还没到期可以提前续期吗? 如何续期人才居住证？居住证已过期,怎么续办居住证过期了如何续期居住证到期了怎么办理续期居住证过期可以续期吗居住证到期了要续办理流程居住证到期如何续签居住证过期了续期需要什么居住证到期怎么办理延期居住证到期了应该怎么续期居住证过期了怎么续期多久可以拿到居住证过期了需要怎么续期办理居住证过期很多年了还可以续期吗居住证快到期了网上怎么续期居住证到期了怎么续办居住证过期了怎么续期吗？居住证到期了可以网上续期杭州人才居住证到期怎么续？居住证一年到期了怎么续期？深圳居住证中止怎么恢复？深圳居住证中止应该怎么恢复？深圳居住证中止怎么恢复? 深圳居住证被注销怎么恢复 chief officer at the battalion-level post chief officer in the army-level position chief officer in the brigade-level position chief officer in the command-level position chief officer in the division-level position chief officer in the platoon-level position chief officer in the regiment-level position chief of government chief of police bureau chief of staff chief of the general staff chief petty officer chief petty officer of the navy chief plotter chief police officer chief position at the county level chief position at the departmental level in a provincial government chief position at the provincial level chief position at the section level chief position at the township level chief position of the departmental level chief power engineer chief procurator chief prosecutor chief prosecutor of the people's procuratorate

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