Investment real estate belongs to investment assets, which refers to long-term savings, insurance money, stocks, bonds, funds, futures and other investment currencies or bills for the purpose of maintaining and increasing value. It is the part of assets used for investment, including fixed assets, current assets and intangible assets.

1. Investment real estate refers to real estate held to earn rent or capital appreciation (the difference between real estate sales and purchases) or both. Investment real estate should be able to be measured and sold separately. Investment real estate mainly includes: leased land use right, land use right held and ready to be transferred after appreciation, and leased buildings. The following items are not investment real estate:

(1) Real estate for personal use, that is, real estate held for producing goods, providing services or operating management; (2) Real estate as inventory. Investment real estate belongs to normal business activities, and rental income or transfer value-added income is recognized as the main business income of enterprises, but for most enterprises, it is other business activities related to business activities.

Two. Real estate use form 1. Self-use real estate refers to real estate held for producing goods, providing services or operating management. For example, hotels owned and operated by enterprises, whose main business purpose is to earn service income by providing room service, are not recognized as investment real estate. Dormitories rented by enterprises to employees are not investment real estate even if the rent is charged at the market price. This part of the property indirectly serves the production and operation of the enterprise itself and has the nature of self-occupied housing. 2. Real estate as inventory. 1. Part of real estate is used to earn rent or capital appreciation, and part of it is used to produce goods, provide services or operate and manage, which can be measured and sold separately. The part used to earn rent or capital appreciation shall be recognized as investment real estate; The part that cannot be measured and sold separately and used to earn rent or capital appreciation is not recognized as investment real estate.

Third, the debit and credit bookkeeping method, such as the improvement or decoration of investment real estate, should be based on the book balance of investment real estate, debit the subject of "construction in progress", credit the subject (cost) according to the cost of investment real estate, and credit or debit the subject (fair value change) according to the change of investment real estate.