MS OFFICE 的OEM版, 應記固定資產, 還是費用

From Accounting aspect, whether this software should be capitalised as fixed asset depend on your company's accounting practise and policies.
Normally, my client will not capitalise it, if the amount is not material and treat it as normal office expenses.

From Taxation aspect, as the software is belongs to one of the Prescribed Fixed Asset, which can be fully deductible, under S.16 (1)g of Inland Revenue Ordinance, please refer to below links for details

http://www.legislation.gov.hk/blis_ind.nsf/da97f6a8ed400207482564820006b580/3bfc5808b468bf35482565f700122781?OpenDocument

Fixed Assets-Computer Software

Annual depreciation : 50% or 100% per year.

要分辨是入固定資產,還是費用,關鍵在於此物件耐用程度、價格,是否有遞延的功能等作為考慮的因素,一般公司的accounting policy 會規定超過某某價格作為固定資產,否則作為低值易耗品.
不知購買的MS OFFICE 的OEM版的價格有否達到貴司規定的固定資產的限額,如達到,則記入固定資產,否則入費用.

1.貴價且耐用的作為固定資產,分幾年提折舊,折舊費亦分幾年入落profit and loss account,這樣做的目的是不致對當年的損益影響太大,

2.廉價且不耐用的作為費用, 入落當年的profit and loss account,