Settlement of expenses above 100000 yen | basic explanation of acquired value and depreciation that you want to confirm before settlement. HR NOTE editorial department related report.

There are several key points about the reimbursement method for expenses in excess of 100000 yen. Therefore, it is important to keep a firm grip on the key points. In this article, we will explain how to deal with fees above 100000 yen. The matters needing attention when dealing with as funds are also explained, please confirm and play a role before settlement.

Catalog (catalog)

Thoughts on the expenditure of more than 11000 yen

According to the purchase and the amount, it is not included as a fund in the year of purchase, but can be considered as a fund during the period of use. In order to understand the idea of spending more than 100000 yen, it is necessary to grasp "acquired value" and "depreciation".

For those who want to fully read the funds, what is the funds here? The basis of the expenses that can be included in the funds, the expenses that can not be included, etc., can be explained simply and easily.

two。 What is the acquisition value?

The so-called acquisition price is simply the cost of the purchase. When purchasing a product, not only the price of the product itself, but also the cost of purchase and the cost of starting use are also included in the purchase price.

For example, suppose you bought a computer for use in the office. In this case, transportation costs and software costs are also included in the acquisition price. In addition, because what is used as a whole with ontology is also included in the acquisition price, "ontology + monitor + software + transportation fee" is the acquisition price when the monitor is purchased at the same time.

2-1. The treatment of consumption tax in the treatment of purchase Price

Some people may not know whether the purchase price should include consumption tax. Whether the purchase price includes consumption tax or does not include tax depends on the accounting method of the enterprise. After-tax accounting, including consumption tax, extra-tax accounting, in addition to consumption tax.

3. What is depreciation?

Depreciation refers to the idea that the value of an asset decreases over time. For example, with the deterioration of the use of computers, vehicles, buildings, etc., the value of assets will decrease. When purchasing such items, the purchase price is not included in the purchase year as a fund, but in batches.

If depreciation is not carried out, the high purchase costs of machinery and vehicles will become expenses, and the operation of the surplus so far may be in deficit. In order to prevent this from happening, depreciation in which acquisition costs are included as a provision will be carried out in instalments.

With regard to the inclusion of funds, what is the timing for people who want to read fully to include funds here? | explain generative cashism that you want to know in corporate accounting.

speak frankly and sincerely What is depreciation charge?

Depreciation expense is one of the accounting subjects. All the expenses spent on obtaining computers, vehicles, land and other fixed assets shall not be regarded as funds for the year of purchase, but shall be treated as depreciation expenses when they are divided into funds according to their useful life.

In addition to depreciation charges, there are all account accounts. In addition, the method of classification varies according to different subjects. In the "account accounts and itemized rules BOOK" distributed free of charge on this website, there is a comprehensive explanation from the basic account to the corresponding itemized examples.

For people who are not clear about account subjects and itemized knowledge, this is a reference book and other materials that can be referenced at any time when you want to check it. It is of great reference value, please be sure to download it from here for free.

3-2. The calculation method of depreciation expense

The calculation method of depreciation expense can be divided into "pricing method" and "fixed rate method". Which calculation method is used varies from purchase to purchase. For buildings or intangible fixed assets, it is limited to the quota method, and other fixed assets can be calculated according to the situation.

3-2-1.定額法

The quota method refers to the method in which a certain amount is recorded as the annual expenditure in the literal sense. The characteristic of the cost burden is that it is the same amount every year. The calculation method of quota method is as follows:

Depreciation rate of acquired value × quota method = depreciation fee

The depreciation rate is determined according to the useful life, so confirm it in advance.

3-2-2.定率法

The fixed rate method is a calculation method that takes into account that the value of assets decreases with the passage of years. This is a method of depreciating the residual value in a certain proportion, and the depreciation fee is the highest in the year of purchase. The calculation method of the fixed rate method is as follows.

Unamortized balance (acquired value in the year of purchase) x fixed rate depreciation rate = depreciation fee

Like the quota method, the depreciation rate varies according to the useful life.

Accounting method for expenses over 41000 yen

In the case of a fee of more than 100000 yen, the account is treated as "depreciation expense". Each depreciated asset determines its useful life, which refers to the use of several years as funds. According to the different service life, the depreciation rate is also different, so the pricing method or fixed rate method is used to calculate the amount that can be used as funds within one year.

5. Three ways to deal with depreciation expense

When treated as depreciation expense, there are three ways to deal with it. Below, each processing method is described in detail.

speak frankly and sincerely Depreciation according to service life

In principle, it will be depreciated according to its useful life. For example, the useful life of a computer is 4 years, and the depreciation rate of the quota method is 0.250. When depreciating a computer with 300000 yen for 4 years, the calculation formula is shown below.

300000 yen x 0.250 million 75000 yen

In addition, the depreciation rate, depreciation rate and guarantee rate of the fixed rate method are 0.500, 1.000 and 0.12499 respectively. In the case of the fixed rate method, when the amount of depreciation is less than the amount of depreciation guarantee, the revised depreciation rate shall be used. For computers with 300000 yen, the depreciation warranty is 37497 yen.

First year: 300000 yen x 0.500 = 150000 yen second year: 150000 yen × 0.500 million yen third year: 75000 yen × 0.500 million yen 37500 yen fourth year: 37500 yen × 1.000 million yen 37,500 yen

5-1-1.青色申告決算書の書き方

In the case of four-year depreciation of 300000 yen, the first year is recorded with a value of 300000 yen, a useful life of 4 years, a depreciation rate of 0.250 under the quota method, a normal depreciation rate of 75000 yen for the current year, and an unamortized balance of 225,000 yen. By the second to third year, the price, useful life, depreciation rate and general depreciation fee will be the same as those in the first year. The unamortized balance is 150000 yen in the second year and 75000 yen in the third year.

As it is stipulated that the unamortized balance is retained at 1 yen, the ordinary depreciation charge for the fourth year is recorded at 74999 yen and the unamortized balance at 1 yen.

5-2. Disposal of assets with small depreciation

The special case of small depreciation assets is the special case of small and medium-sized enterprises. The so-called special case of small depreciation assets applies to the acquisition of fixed assets with a value of less than 300000 yen. Usually, in the case of more than 100000 yen, it is depreciated according to the depreciation rate of its useful life, but in the case of the special case of small depreciation assets, it is not divided as an one-time fund.

If it is not divided and wants to be used as an one-time fund, the loss accounting must be carried out for the amount equivalent to the acquired value of the small depreciation asset, and a detailed list of the acquired value of the small depreciation asset must be appended to the final declaration form.

5-2-1.青色申告決算書の書き方

If you want to make use of the special case of small depreciation assets, fill in "measure 28 bis" in the "summary" column of the blue declaration statement. In addition, the "acquisition year" column can only fill in the acquisition year.

5-3. Treatment in the treatment of one-time depreciation assets

The so-called one-time depreciation asset treatment refers to the amortization of things with a value of more than 100000 yen and less than 200000 yen within three years. For example, when you buy a 150000 yen computer, you use one-time amortized assets, and if you depreciate for 3 years, you each spend 50, 000 yen a year. However, in the case of one-time amortization of assets, please note this, as it is not bound by the amortization tax.

Depreciation assets tax is a kind of fixed assets tax, which is the local tax levied by urban towns and villages. On January 1st, the depreciation asset tax was 1.4% when the tax was estimated at more than 1.5 million yen, but not when it was less than 1.5 million yen. In addition, the assets of the object are more than 100000 yen, and things under 200000 yen are not outside the object when depreciated within 3 years.

5-3-1.青色申告決算書の書き方

In the case of disposable amortized assets, it is recorded as "disposable amortized assets" in the column of "name, etc." at the left end. Since the depreciation rate is divided equally within 3 years, it is recorded as "1x3". In the case of one-time depreciated assets, it can be calculated on an one-year basis rather than on a monthly basis, so only the date and time of acquisition need to be described. The unamortized balance will decrease in the second and third years.

6. Obtain accounting notes worth more than 100000 yen

There are some key points that should be paid attention to in obtaining accountants worth more than 100000 yen. Next, we will explain two considerations.

6-1. Judged by the unit price rather than the total amount

The price obtained is not judged by the total amount but by the unit price. For example, when you buy two computers with 200000 yen, the purchase amount is 400000 yen. If you want to apply the special case of small depreciation assets, the total amount will exceed 300000 yen, becoming a unit of 200000 yen, in order to determine the unit price, you can apply special cases.

However, since it is stipulated that the total amount is less than 3 million yen per year, we should pay attention to the total amount not exceeding 3 million yen. In addition, we should also pay attention to only the total amount of invoices.

6-2. Things that are used in combination are treated as a group

For the combination of things, I think this is a set. For example, sofas and tables and other reception groups, computers and monitors, memory and other packages originally used in the purchase price is the acquisition price.

For less than 100000 yen, even if you buy the sofa and the table separately, you can't afford the price. One-time amortization of assets of more than 100000 yen and less than 200000 yen, and special cases of small depreciation assets of less than 300000 yen are applicable, so do not force division.

7. Summary (summary)

In the case of an expense of more than 100000 yen, it is necessary to depreciate. According to the price obtained, the method of depreciation is also different, so it is necessary to confirm the obtained price and the special cases that can be used.

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