When renting equipment from other companies, the equipment rental fee incurred at this time should be included in the main business cost. If the main business cost is included, the depreciation and amortization of equipment in the leasing industry are included in the "main business cost". If it is an operating lease, accounting is not required. If it is a financial lease, the lower of its fair value and the present value of the minimum lease payment shall be regarded as the recorded value.
accounting treatment
At the end of the month, the enterprise should calculate the main business cost that should be carried forward according to the actual cost of selling various commodities and providing various services this month, debit the subject and credit the subjects of "goods in stock" and "labor cost". If the planned cost or selling price is used to calculate the inventory goods, the usual operating cost shall be carried forward according to the planned cost or selling price, and the product cost difference or commodity price difference sold this month shall also be carried forward at the end of the month.