Accounting entries of public institutions How to make entries when buying a 2000-yuan light bulb? Are they fixed assets?

Borrow: Inventory materials (materials)-low-value consumables.

Loans: bank deposits

Amortization (lump sum)

Borrow: basic expenditure

Loan: inventory materials (materials)-low-value consumables

Can't be managed according to fixed assets: Fixed assets refer to assets with a service life of more than one year and a unit value above the specified standard, and keep the original material form during use, including buildings, machinery and equipment, transportation equipment, tools and appliances, etc. Articles that are not the main equipment for production and operation, with a unit value of more than 2,000 yuan and a service life of more than two years. Artificial materials that do not meet the standards and conditions of fixed assets are not treated as fixed assets management and accounting, but as low-value consumables.