Asset Fixed assets

Fixed assets comprise tangible assets held for use in production, provision of services, or rental a third parties ou administration, com usage expected por more de um period. The purpose do bem imports: um vehicle to uso da company can ser fixed assets, while a vehicle purchased for resale is inventory.

Recognition e Measurement Home

The entity recognizes the asset when future economic benefits are probable and the cost can be measured reliably. Cost includes the net price, non-recoverable taxes, and expenses directly necessary to place the asset in the location and in the working conditions intended.

Expense                                                                                                      Treatment no example

Purchase, Freight e Installation required                                        Integram o cost do active

Tax recoverable                                                                               Account own, outside do cost

Training e maintenance everyday                                         Expense do period

Replacement de component relevant                                        Rate recognition e write-off do component

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