Property maintenance tools bought in public places are recorded in which subject?

Tools purchased by the property maintenance company.

1, with low tool value, can be included in the course of reusable materials.

2. If the tool is of high value and meets the requirements of fixed assets, it will be included in the fixed assets account.

Turnover materials account for the planned cost or actual cost of enterprise turnover materials, including packaging materials, low-value consumables and steel templates, wooden templates and scaffolding of enterprises (construction contractors).

Fixed assets refer to houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation with the service life of an enterprise exceeding 65,438+0 years. Articles that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than 2 years, should also be regarded as fixed assets.