The fixed assets of the enterprise should be recorded at their replacement cost.

Fixed asset inventory surplus refers to the fixed assets that have not been recorded in the accounts or exceed the book amount during the inventory inspection process.

The reasons for surplus fixed assets must be identified, reported to the competent department for approval according to regulations, and book records adjusted.

Generally, the full replacement value and estimated depreciation amount are recorded in the fixed assets account and depreciation account, and corresponding increase records are made on the fixed asset card.

Before approval, its net value is first recorded into the property account to be disposed of. After approval, the net value is transferred from the property surplus account to be disposed of to the fixed fund account to increase the company's fixed fund.

If there is an active market for the same or similar fixed assets, the market price of the same or similar fixed assets shall be recorded as the original price.

Methods of fixing profit and loss of fixed assets 1. The original price of fixed assets is important information that information users pay attention to and should be reflected separately.

2. For fixed assets that are in surplus, if they are in-use equipment, seasonal out-of-service fixed assets, etc. that should be depreciated according to regulations, their accumulated depreciation amount will be reflected separately, which can reflect their tangible losses and intangible losses, which is conducive to strengthening utilization and management.

(For example, as stipulated in the Standards, depreciation should be accrued for unused and unused fixed assets).

3. Reflecting fixed assets according to original price, accumulated depreciation, and impairment provision respectively is a requirement for accounting and filling out balance sheets, and is also in line with users' habits of understanding and utilizing information.

4. If there is an active market for the same or similar fixed assets, the book value shall be the balance of the market price minus the estimated value loss based on its newness, which may be lower than the fixed asset value judgment standard determined by the enterprise and is not easy to be traded with low value.

The distinction between consumables can also easily cause misunderstandings among information users.