sofa 6800 yuan, 4200 yuan desk, should be included in the & ldquo; fixed assets & rdquo; subjects.

based on the original "enterprise accounting system" provides: Fixed assets are used for more than one year corporate houses, buildings, machines, machinery, transport equipment and other production and business-related equipment, appliances and tools. Does not belong to the production and operation of major equipment items, the unit value of more than 2,000 yuan, and the useful life of more than two years, it should also be as fixed assets. Fixed assets is the means of labor, but also the enterprise's main production asset management.

new accounting standards as defined in fixed assets is: & ldquo; fixed assets are defined as tangible assets with the following characteristics:

1. for the production of goods or services. Rental or administrative purposes;

2. useful life of more than one year;

3. high unit value. & Rdquo;

"guidelines" but stressed that & ldquo; & rdquo ;, high unit value did not give a specific value criteria, and the purpose and the physical form of the prominent characteristics of fixed assets held. Therefore, it can refer to the provisions of the original enterprise accounting system for the fixed assets value.