1. Used for the renovation of fixed assets: special maintenance funds can be used for the renovation of fixed assets to improve the use efficiency and service life of assets and improve the economic benefits of enterprises.
2. Maintenance of fixed assets: The special maintenance fund can be used for the maintenance of fixed assets to maintain the normal use of assets and prevent the loss of assets.
3. Used to improve fixed assets: Special maintenance funds can be used to improve fixed assets, so as to improve the use efficiency and service life of assets and improve the economic benefits of enterprises.
4. Replacement of fixed assets: Special maintenance funds can be used to replace fixed assets, so as to update the equipment and facilities of enterprises and improve the economic benefits of enterprises.
Second, the provision standard of special maintenance funds
The provision standard of special maintenance funds refers to the principles and standards that enterprises should follow when providing special maintenance funds. According to the provisions of accounting standards, enterprises should follow the following principles and standards when extracting special maintenance funds:
1. Accrual according to the service life of fixed assets: enterprises should accrue special maintenance funds on schedule according to the service life of fixed assets to ensure the normal use of fixed assets.
2. Accrual according to the depreciation rate of fixed assets: Enterprises should accrue special maintenance funds on schedule according to the depreciation rate of fixed assets to ensure the normal use of fixed assets.
3. Accrual according to the depreciation of fixed assets: Enterprises should accrue special maintenance funds according to the depreciation of fixed assets on schedule to ensure the normal use of fixed assets.
4. Accrual according to the depreciation period of fixed assets: enterprises should accrue special maintenance funds on schedule according to the depreciation period of fixed assets to ensure the normal use of fixed assets.
Third, how to formulate special maintenance funds?
The establishment of special maintenance funds is a series of regulations and procedures that enterprises should follow when extracting special maintenance funds. The following is the production method of special maintenance fund:
1. Determine the use of special maintenance funds: Enterprises should determine the use of special maintenance funds according to their own actual conditions and use them reasonably.
2. Determine the accrual standard of special maintenance funds: The enterprise shall determine the accrual standard of special maintenance funds according to the provisions of accounting standards, and rationally use the special maintenance funds.
3. Determine the withdrawal amount of special maintenance funds: enterprises should determine the withdrawal amount of special maintenance funds according to their actual conditions and use them reasonably.
4. Determine the scope of use of special maintenance funds: Enterprises should determine the scope of use of special maintenance funds according to their own actual conditions, and rationally use special maintenance funds.
5. Determine the use of special maintenance funds: Enterprises should determine the use of special maintenance funds according to their own actual conditions, and make rational use of special maintenance funds.
6. Determine the management system of special maintenance funds: Enterprises should determine the management system of special maintenance funds according to their own actual conditions, and rationally use special maintenance funds.
Special maintenance funds are a series of regulations and procedures that enterprises must follow when extracting special maintenance funds. When making special maintenance funds, enterprises should determine the use, extraction standard, extraction amount, scope, use mode and management system of special maintenance funds according to their actual conditions, rationally use special maintenance funds, and improve the economic benefits of enterprises.