fixed assets added by public institutions in the current month need to be depreciated. According to Article 2 of Government Accounting Standards No.3-Fixed Assets (Cai Shui [217] No.4), fixed assets should be depreciated monthly. Fixed assets added in the current month should be depreciated in the current month, and fixed assets reduced in the current month should not be depreciated in the current month.

The enterprise shall accrue depreciation of fixed assets on a monthly basis, and the fixed assets added in the current month shall be accrued from next month instead of the current month; Fixed assets reduced in the current month will still be depreciated in the current month, and depreciation will stop from next month. After full depreciation, no depreciation will be withdrawn regardless of whether it can continue to be used; Fixed assets scrapped in advance will not be depreciated again.

fixed assets for non-profit organizations refer to assets held by public institutions with a service life of more than one year (excluding one year) and a unit value of more than 1 yuan (of which the unit value of special equipment is more than 1,5 yuan), and basically keep the original material form during use. The fixed assets leased from the financing of fixed assets of public institutions shall be accounted for according to the management of their own fixed assets; Foreign investment in fixed assets should be submitted for approval according to the prescribed procedures.

The characteristics of the fixed assets of public institutions:

1. They can be used for a long time and keep the original physical form, and belong to non-current assets;

2. The cost will be included in the current expenditure at one time, and depreciation will not be accrued in installments.

the fixed assets of public institutions refer to the assets with a service life of more than one year and a unit value of more than 5 yuan (including the unit value of special equipment of more than 1,5 yuan), and basically keep the original material form during the use. Although the unit value does not meet the prescribed standards, a large number of similar materials with a durable time of more than one year are managed as fixed assets.

Management requirements for fixed assets of public institutions:

1. Public institutions should make a catalogue of fixed assets according to the prescribed standards and classifications and in combination with their own conditions. As a basis for accounting;

2. Foreign investment in fixed assets shall be submitted for approval according to the prescribed procedures;

3. Scrapping and transfer are generally written off after the approval of the person in charge of the unit (the scrapping and transfer of large, precise and expensive equipment and instruments shall be appraised by relevant departments and reported to the competent department

4, the department or the state-owned assets management department and the financial department for approval), and the income from price change (unless otherwise stipulated by the state) shall be transferred to the repair and purchase fund;

5. Fixed assets leased by financing shall be managed and accounted according to their own fixed assets;

6. When the inventory of fixed assets is conducted regularly or irregularly, a comprehensive inventory should be conducted before the end of the fiscal year.