Receipt of fixed assets in the organization can occur in several ways.Specialists have joined them in the following groups:
- Adding to the authorized capital.
- purchased from other companies and manufacturers.
- Manufacturing, construction, construction.
- Exchange for other assets.Fixed assets in this case come under a treaty providing for the fulfillment of obligations by non-monetary assets.
- received gratis.This is considered to be the main form of getting the deed of gift.In accordance with one aspect donates or takes the responsibility for the transfer of the other side of the object in the property.
In any of these cases is carried out keeping receipts of fixed assets.All subsequent costs are recognized as investments in assets (non-current) in the appropriate accounts.Thus, the account of receipt of fixed assets is reflected in the account of the investment in fixed assets.Data recorded in the context of sub-accounts on the acquisition of land, various objects of nature.Accounting for proceeds of fixed assets and carried articles on the construction of facilities and acquisition.
Charged on investments in vneobortnye assets are acquisition costs of assets, bringing them to usable condition, the market value (if received gratis), and agreed value (in terms of investment in share capital).
Accounting for fixed assets includes receipts and a reflection of VAT, is not subject to entry in the initial cost.
Under the law, shareholders have the right to make contributions to the reserve (share) capital in cash and in kind.Founders can act and legal entities and citizens.
The primary document which confirms receipt of the fixed assets and which serves as a basis for taking them to the accounting should be considered:
- general decision of the constituent assembly and the memorandum of association.These documents contain information about the money valuation of fixed assets made to the share capital.
- Act by an independent appraiser.
- invoices and expense the cost of valuation.
- documents that prove the costs that are associated with the receipt (purchase) of fixed assets, services, and bringing them into a state suitable for use.
as the initial cost is recognized monetary evaluation, which is coordinated by the founders, unless otherwise provided by law.
to the initial cost of funds received, at the expense of investment in the share capital, the actual costs of the company include the delivery and bringing them in suitable condition.In accordance with these accounting estimate made enterprise resource.
organization may take place and elimination of fixed assets.This may occur as a result of the liquidation, in connection with the moral or physical wear and tear, donation, in accordance with the terms of the gift or sale to third parties or companies.The reasons should also include exchange for other property, as well as the transfer of investments in the share capital of other companies.
Allowance for disposal of fixed assets carries a special commission.Its members include representatives of the technical and economic organizations and services, as well as the person or representative of the company, the receiving entity.The members of the Commission carried out inspection and established the possibility or impossibility of subsequent operation.In accordance with the results of the survey are compiled in the liquidation of acts of the cancellation of funds.