1. According to the standards, tangible assets with a service life of more than one fiscal year are called fixed assets.

2. Generally speaking, fitness equipment such as treadmills in staff gyms, of course, have a service life of more than one fiscal year and should belong to fixed assets. The general taxpayer of value-added tax, when purchasing fitness equipment, immediately obtains the special invoice of value-added tax, and cannot deduct the input tax of value-added tax with the ticket, because it is purchased for employee welfare, and the input tax should be included in the purchase cost:

Borrow: fixed assets-fitness equipment

Loans: bank deposits, etc.

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