會計問題: 租賃物業之裝修費做depreciation

Any Leashold Improvement, apart from the new additions of Furniture and Equipments, should be capitalised and be amortised on the remaining terms of the tenancy agreement. This applies to new decoration. If this is an annual or regular repairing and maintenance to the decoration, this amount could be considered and charged to Reapirs and Maintenance account on an replacement basis.
Deposit paid on the progress of decoration should be charged to deposits paid at the first instance. On completion of the work and when the final payment be made, the total cost will then be classified and charged to each of the fixed assets or expense accounts where appropriate.

1.租賃物業之裝修費做depreciation時,一般分多少年去攤銷? 是以什麼去決定的?
裝修費做depreciation時,一般按20%，即5年去攤銷,（因為稅局是按20%攤分的，所以一般公司都會以此百分比攤分）
當然還要由公司一貫的ACCOUTING POLICY(會計政策)決定。

2.如果工程已開始 (在進行中,但仍未完成), 此時需要付deposit, 那筆款項入賬時, 即時入fixed assets還是入deposit paid?
應該先入 deposit paid，等全部完成，全部款付清，再轉入固定資產

租賃物業之裝修費做depreciation時,一般分多少年去攤銷?
According to your rental contract. e.g. three years rental contract, then the fittings' depreciation is dividend by 3 years.
如果工程已開始 (在進行中,但仍未完成), 此時需要付deposit, 那筆款項入賬時, 即時入fixed assets還是入deposit paid?
When you paid the deposit, you should record as a deposit paid. When the full balance is paid, you record the transaction as fittings.
e.g. Dr Fittings
Cr deposit paid
Cr cash at bank