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Attendance machine is fixed asset or not

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(Querist)
12 January 2016 Attendance machine is fixed asset or not .what is journal entry in the book of account.

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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
12 January 2016 Bio-metric Attendance system is a Fixed assets and same should be capitalised.

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