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Intermediate Accounting: What is the combined load test run?

The load joint commissioning fee, also known as the joint commissioning fee, refers to the difference between the commissioning fee and the commissioning income of a single project (workshop) before the handover and acceptance.

combined load test fee: calculate the loss of combined load test for a single project (workshop) before handover and acceptance (that is, the difference between the total test fee minus the sales income and other income of test products). The cost of single-machine trial run or system linkage no-load trial run should be accounted for in the subject of "investment in construction and installation projects", not in this subject.

Extended information:

There are two ways of combined load test run, which are carried out by the construction unit itself and commissioned by the production unit. No matter which method is adopted, under the "investment to be amortized" account of the construction unit accounting, a detailed account of "load joint commissioning fee" is set up to account for the load joint commissioning loss of a single project.

when the project is completed and delivered for use, the fixed asset cost of all power equipment and production equipment delivered for use in the workshop shall be allocated according to a certain proportion.

Baidu Encyclopedia-Load Joint Commissioning Fee