Almost any company will not be able to carry out their activities without any property used in production processes.These assets - fixed assets, gradually transferring their value to the products, in the manufacture of which they are used.This transfer is carried out in the course of depreciation, which depends on the group, which includes the fixed assets, the depreciation rate, useful life.Depreciation can be carried out in various ways.
Fixed assets - assets used in production, performance of works, whose useful life is over 12 months.This cost criteria is not so important.There is a concept - "the active part of fixed assets".This is the name of the material base of the enterprise, the most heavily used in the manufacturing process.The share of the active part of the calculated two ways:
- value of the property, no facilities and buildings;
- total value of all vehicles, machinery and equipment.
Fixed assets of each company - its production capacity, efficient management which is only guaranteed when correctly constructed in the accounting records of the property.On the organization of the accounting impact of its classification.
By types distinguish such fixed assets: buildings, building;Equipment, machinery;means of transport;apparatus, instruments;tools;computer equipment;inventory;breeding and productive livestock and other objects.
Based on the intended use, they are divided on the means of production and non-production purposes.Non-productive service in most cases the social sphere of the enterprise, and industrial purposes is a all property used in the production of marketable products and management.On the grounds of use distinguish the basic tools are:
- in operation;
- on modernization or reconstruction;
- on conservation;
- left.
Fixed assets are leased and private.
All data on the movement of property companies are reflected in the account 01, which has the name of "Fixed Assets".It analytical accounting is carried out on specific inventory objects.All data are recorded in inventory cards that get turned on each object at the time of his admission to the enterprise.
Account 01 "Fixed assets" has a clear structure of sub-accounts, which are recorded data for different groups of objects:
- 1 "industrial purposes";
- 2 "non-production";
- 3 "leased".
in the timing of use come from:
- the estimated life of the use of this facility expected from a performance or capacity;
- wear and tear, which depends on natural conditions, frequency of use, the impact of the external environment, system repair;
- legal constraints associated with the term of use of the object.
When purchasing property, not intended for resale and is able to bring economic benefits in the future, the data on it is displayed in the accounting for the cost of the (original), which depends on the way it is received.It may be purchased, received from the founders, received gratuitously, made their own, built by contractors or own resources.
Often businesses are forced to carry out a procedure such as preservation of fixed assets.This is a necessary measure in the long downtime of the enterprise.It allows you to ensure the safety of the property and implement savings tax expenditures.By decision of the enterprise to create an order and the commission for inventory objects.The inventory card put a mark on the conservation and make the appropriate act.For a transfer to the preservation period longer than 3 months in the accounting depreciation is suspended.These objects are recorded on MF.01 apart.They are transferred to the debit of sub-account "funds for conservation."Depreservation decorate feedback wiring.
