甲单位固定资产因多余闲置,经批准调拨到乙单位,所发生的包装费、运杂费(谓之“二次运费”)如何处理?按现行制度规定,当固定资产有偿调拨时,“二次运费”由专用基金列支,同时构成固定资产价值,要计入调拨的该项固定资产;当固定资产无偿调拨时,“二次运费”由专用基金列支,不构成固定资产价值,这部分“二次运费”就被核销了。 “二次运费”计入固定资产价值,由专用基金转化为 A unit of fixed assets due to excess idle, approved the allocation of B unit B, the occurrence of the packaging fees, transport fees (so-called “second freight ”) how to deal with? According to the current system, when fixed assets paid redemption, “Second freight ” is listed by the special fund, and at the same time constitutes the value of fixed assets, to be included in the transfer of the fixed assets; when the fixed assets of free allocation, “second freight ” by the special fund, does not constitute The value of fixed assets, this part of the “second freight” was written off. “Second freight ” included in the value of fixed assets, converted from a dedicated fund