The recorded value of fixed assets includes:

1. The actual payment amount for purchasing fixed assets;

2. When adding fixed assets, intangible assets (such as patent rights, trademark rights) actual amount paid;

3. When splitting fixed assets, the cash exchange between fixed assets is recorded;

4. Provision for depreciation, amortization or scrapping The original value of fixed assets;

5. Adjust the initial accounting value and the adjustment amount of various financial statements, etc.

The factors that affect the depreciation of fixed assets mainly include the following aspects:

1. Original price of fixed assets;

2. Service life of fixed assets;

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3. Estimated net residual value;

4. Fixed asset impairment provision.

To sum up, the recorded value of fixed assets means that the initial measurement of fixed assets should be recorded at their cost, that is, all reasonable and necessary changes that occur before the enterprise purchases and constructs a fixed asset and reaches a usable state. It includes not only the direct price, transportation and miscellaneous charges, packaging fees and installation costs, but also other indirect costs, such as the loan interest that should be borne, the foreign currency loan conversion difference and other indirect costs that should be allocated.

Legal basis:

Article 21 of the Accounting Standards

The non-current assets of public institutions include long-term investments, projects under construction, fixed assets, Intangible assets, etc.

Long-term investments refer to various equity and debt investments obtained by public institutions in accordance with the law and held for more than one year (excluding one year).

Constructions in progress refer to various buildings (including new construction, reconstruction, expansion, repair, etc.) and equipment installation projects that have incurred necessary expenditures but have not yet been completed and delivered for use.

Fixed assets refer to assets held by public institutions with a useful life of more than one year (excluding one year), a unit value above the prescribed standard, and which basically maintain their original physical form during use, including Houses and structures, special equipment, general equipment, etc. Although the unit value does not meet the prescribed standards, a large number of similar materials with a durability of more than one year (excluding one year) should be accounted for as fixed assets.

Intangible assets refer to identifiable non-monetary assets without physical form held by public institutions, including patent rights, trademark rights, copyrights, land use rights, non-patented technologies, etc.