The greening trees owned by a landscaping enterprise are consumable biological assets, and depreciation is not allowed, but "provision for depreciation of expendable forest assets" is required.

The main accounting treatment of expendable forest assets is as follows:

(1) When the expendable forest assets are closed into forests, according to their book balance, debit this account and credit the account of "agricultural production cost".

(2) The management and protection expenses incurred by the expendable forest assets after closing the forest shall be debited to the subject of "operating expenses" and credited to the subjects of "bank deposit", "cash" and "raw materials".

(3) The productive characteristics of the expendable forest assets after forest closure are defined, and when they are converted into mature productive biological assets, the account of "productive biological assets" shall be debited according to their book value, and the account of "provision for depreciation of expendable forest assets" shall be debited according to the accrued provision for depreciation of expendable forest assets; According to the book balance, credited to the subject.

(4) When the closed public welfare forest is converted into expendable forest assets, the account shall be debited and credited to the account of "Public Welfare Forest" according to the book balance of the public welfare forest. At the same time, debit the "public welfare forest fund" subject and credit the "capital reserve" subject.

(5) when harvesting expendable forest assets, the account of "agricultural production cost" shall be debited according to its book value, and the account of "provision for depreciation of expendable forest assets" shall be debited according to its book balance, and credited to this account.

(6) at the end of the period, if the net realizable value of expendable forest assets calculated by the enterprise according to the actual situation is lower than its cost, the account of "non-operating expenses-provision for depreciation of expendable forest assets" shall be debited and credited to the account of "provision for depreciation of expendable forest assets" according to the difference between the net realizable value and the cost.

third, enterprises should set up detailed accounts according to the needs of management, such as forest species, small classes, afforestation tending costs and expenses during afforestation, and make detailed classified accounting.

4. The debit balance at the end of this course reflects the actual cost of forest assets that have been closed and the actual cost of forest assets whose productive or consumptive characteristics are difficult to be clearly defined for the time being.

1822 Depreciation reserve for expendable forest assets

1. This account accounts for depreciation reserve for expendable forest assets that have been closed by enterprises.

second, the expendable forest assets are not subject to depreciation reserve before closing down to form a forest. For the expendable forest assets after closed forest, the enterprise should check them at least at the end of each year. If the net realizable value is lower than the cost due to natural disasters, pests and diseases, animal diseases and other reasons, the depreciation reserve of expendable forest assets should be accrued according to the difference between the net realizable value and the cost.

3. Once the provision for depreciation of expendable forest assets is withdrawn, it may not be reversed.

iv. when an enterprise makes provision for the depreciation of expendable forest assets, it debits the subject of "non-operating expenses-provision for the depreciation of expendable forest assets" and credits this subject.

5. The ending credit balance of this course reflects the depreciation reserves of expendable forest assets that have been withdrawn by the enterprise.

(1) and (5) there is no contradiction in treatment, and they offset each other, indicating that the expendable forest assets do not exist due to logging.

The accounting treatment when purchasing seedlings and small trees is as follows:

The actual expenditure of expendable forest assets before closing to forest is accounted for in the subject of "agricultural production cost", but not in this subject (borrowing: agricultural production cost, lending: cash); The actual cost of closed forest is accounted for in this account; The management and protection expenses incurred after closing the forest are accounted for in the "operating expenses" account, not in this account.