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{"id":798,"date":"2014-11-17T09:58:25","date_gmt":"2014-11-17T09:58:25","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/thailand_blog\/%e5%9b%ba%e5%ae%9a%e8%b3%87%e7%94%a3%e3%81%ae%e5%a3%b2%e5%8d%b4%e3%80%81%e4%b8%ad%e5%8f%a4%e8%b3%87%e7%94%a3%e3%81%ae%e8%b3%bc%e5%85%a5%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-09-29T23:08:00","modified_gmt":"2021-09-29T23:08:00","slug":"thailand-selling-non-current-assets-buying-used-assets","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/thailand-selling-non-current-assets-buying-used-assets\/","title":{"rendered":"\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u3001\u4e2d\u53e4\u8cc7\u7523\u306e\u8cfc\u5165\u306b\u3064\u3044\u3066"},"content":{"rendered":"

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30bf\u30a4\u4e8b\u52d9\u6240\u306e\u9577\u6fa4\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u30bf\u30a4\u306b\u304a\u3051\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u3068\u4e2d\u53e4\u8cc7\u7523\u306e\u8cfc\u5165\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n

<\/p>\n

Q.<\/p>\n

\u56fa\u5b9a\u8cc7\u7523\u8a08\u4e0a\u3057\u3066\u3044\u308b\u8cc7\u7523\u306e\u58f2\u5374\u3092\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u8cc7\u7523\u58f2\u5374\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3069\u306e\u3088\u3046\u306b\u3059\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u4e2d\u53e4\u8cc7\u7523\u306e\u8cfc\u5165\u3082\u884c\u3046\u4e88\u5b9a\u3067\u3059\u304c\u3001\u4e2d\u53e4\u8cc7\u7523\u306f\u901a\u5e38\u306e\u8cc7\u7523\u3068\u53d6\u308a\u6271\u3044\u306f\u540c\u3058\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

<\/p>\n

We’re considering for sales on fixed asset. How do we have to record on sales on fixed asset? And we have a plan to purchase used fixed asset at the same time, how to record used item, same as new item?<\/p>\n

<\/p>\n

A.<\/p>\n

\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u58f2\u5374\u4fa1\u683c\u306b\u3088\u3063\u3066\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u76ca\u306e\u8a08\u4e0a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u7c3f\u4fa1\u3067\u58f2\u5374\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u640d\u76ca\u306e\u8a08\u4e0a\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

<\/p>\n

When the company sell fixed asset, we need to record gain\/loss on sales of fixed asset depends on the selling price. In case the company sell fixed assed with book value, there is no gain\/loss on it.<\/p>\n

<\/p>\n

\u4f8b\u3048\u3070\u3001<\/p>\n

\u8cfc\u5165\u4fa1\u683c\uff1a200\u30d0\u30fc\u30c4<\/p>\n

\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\uff1a100\u30d0\u30fc\u30c4<\/p>\n

\u7c3f\u4fa1\uff1a100\u30d0\u30fc\u30c4<\/p>\n

\u306e\u5834\u5408\u306b\u3001\u7c3f\u4fa1\u3067\u3042\u308b100\u30d0\u30fc\u30c4\u3067\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u640d\u76ca\u306e\u8a08\u4e0a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n

<\/p>\n

For instance;<\/p>\n

Purchase price:200THB<\/p>\n

Accumulated depreciation:100THB<\/p>\n

Book Value: 100THB<\/p>\n

In that case, if company sell that item with 100THB(book value), no need to record on gain\/loss.<\/p>\n

<\/p>\n

\u307e\u305f\u3001\u7c3f\u4fa1\u3088\u308a\u9ad8\u3044\u3042\u308b\u3044\u306f\u4f4e\u3044\u4fa1\u683c\u3067\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

And in case company sell it with higher\/lower book value, need to manage like below;<\/p>\n

<\/p>\n

a.150\u30d0\u30fc\u30c4\u3067\u58f2\u5374\u306e\u5834\u5408<\/p>\n

a. Selling price is 150THB<\/p>\n

\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n

Need to record gain on sales of fixed asset like below;<\/p>\n

<\/p>\n

(Dr.)\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d \/Accumulated appreciation100\u30d0\u30fc\u30c4\/100THB<\/p>\n

\u73fe\u9810\u91d1\/Cash(Deposit) 150\u30d0\u30fc\u30c4\/150THB<\/p>\n

\/<\/p>\n

(Cr.)\u56fa\u5b9a\u8cc7\u7523\/Fixed asset 200\u30d0\u30fc\u30c4\/200THB<\/p>\n

\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\/Gain on fixed asset 50\u30d0\u30fc\u30c4\/50THB<\/p>\n

<\/p>\n

b. 50\u30d0\u30fc\u30c4\u3067\u58f2\u5374\u306e\u5834\u5408<\/p>\n

b. Selling price is 50THB<\/p>\n

\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u76ca\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n

Need to record loss on sales of fixed asset;<\/p>\n

<\/p>\n

(Dr.) \u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\/Accumulated Depreciation100\u30d0\u30fc\u30c4\/100THB<\/p>\n

\u73fe\u9810\u91d1\/Cash(Deposit) 50\u30d0\u30fc\u30c4\/50THB<\/p>\n

\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\/Loss on sales of fixed asset 50\u30d0\u30fc\u30c4\/50THB<\/p>\n

\/<\/p>\n

(Cr.)\u56fa\u5b9a\u8cc7\u7523\/Fixed asset 200\u30d0\u30fc\u30c4\/200THB<\/p>\n

\u203b\u4e0a\u8a18\u306f\u305d\u308c\u305e\u308c\u58f2\u5374\u6642\u306e\u8ab2\u7a0e\u306e\u53d6\u308a\u6271\u3044\u306f\u7701\u7565\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

Tax calculation on sales is omitted here.<\/p>\n

<\/p>\n

\u4e00\u65b9\u3067\u3001\u4e2d\u53e4\u8cc7\u7523\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u53d6\u308a\u6271\u3044\u306b\u7559\u610f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u901a\u5e38\u306f\u4e2d\u53e4\u8cc7\u7523\u3067\u3042\u3063\u3066\u3082\u3001\u8cfc\u5165\u6642\u306e\u53d6\u5f97\u4fa1\u683c\u3092\u57fa\u6e96\u3068\u3057\u3066\u3001\u8010\u7528\u5e74\u6570\u306b\u57fa\u3065\u304d\u6e1b\u4fa1\u511f\u5374\u3092\u3057\u307e\u3059\u3002\u95a2\u9023\u4f1a\u793e\u306a\u3069\u3067\u8cfc\u5165\u524d\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u8a18\u9332\u304c\u5165\u624b\u53ef\u80fd\u306a\u5834\u5408\u306b\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u3092\u5f15\u304d\u7d99\u3044\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u65b0\u305f\u306b\u8010\u7528\u5e74\u6570\u306b\u57fa\u3065\u304d\u521d\u5e74\u5ea6\u304b\u3089\u306e\u8a08\u7b97\u3092\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n

<\/p>\n

Meanwhile, when company purchase used fixed asset, we need to take care about depreciation. The company normally calculate depreciation with economic life based on historical cost. In case that the company available on depreciation record of previous company (affiliated company or so), company could calculate it with previous company’s formula. But it is general to calculate from 1st year rather than that.<\/p>\n

<\/p>\n

\u4ee5\u4e0a<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u9577\u6fa4\u3000\u76f4\u6bc5<\/p>\n

<\/p>\n

\uff1c\u65b0\u30b5\u30fc\u30d3\u30b9\u767b\u5834\uff1e<\/strong><\/p>\n

<\/span><\/p>\n

$\"\u6d77\u5916\u9032\u51fa\u8cea\u554f\u30b5\u30fc\u30d3\u30b9\"$ <\/a><\/p>\n