How to transfer the projects under construction in public institutions into fixed assets (entries)?

The accounting entries of fixed assets transferred from projects under construction in public institutions are as follows:

Borrow: fixed assets

Loan: non-current assets fund-fixed assets

At the same time,

Borrow: non-current assets fund-construction in progress

Loan: Construction in progress.

The new "Accounting System of Public Institutions" has added the subject of "Construction in Progress".

"Construction in progress" subject: Accounting the actual cost of various construction and installation projects carried out by public institutions for construction, reconstruction, expansion, repair of fixed assets and installation of equipment.

Capital construction investment shall be separately established and accounted for in accordance with the relevant provisions of the state, and shall be regularly included in the accounting of this subject in accordance with the provisions of this system.

Institutions should set up detailed subjects of "infrastructure projects" under the undergraduate program, and calculate the cost of projects under construction incorporated into infrastructure projects.

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