Can I take fixed assets in the renovation of parking lot?

Fixed assets can be used for the renovation of parking lots. The renovation of the parking lot belongs to the project under construction.

Construction in progress refers to the construction and installation projects that the enterprise is preparing in the early stage of construction, under construction and completed but not yet delivered. According to the different construction methods, it can be divided into self-operated projects and outsourcing projects.

However, fixed assets can be transferred, and the following conditions are required:

(1) The construction (including installation) or production of assets eligible for capitalization has been completely or substantially completed.

(2) The assets purchased, constructed or produced that meet the capitalization conditions basically meet the design requirements, contract provisions or production requirements, even if there are a few cases that are inconsistent with the design, contract or production requirements, it will not affect their normal use or sales.