of any enterprise is somehow connected to accounting, which aims to fixing and representation in the form convenient for analysis of all business operations of the enterprise and the formation on the basis of data to be processed financial statements.Since the lion's share of the economic life of the enterprise make transactions related to the acquisition, amortization and write-off of fixed assets, it is necessary is to explain the most important points about such a complicated and responsible process, such as records of fixed assets in the enterprise.
First and foremost, you need to know the beginner (and not only) Accountant: Fixed assets must be properly and adequately assessed.To do this, you must fully understand such a complex process as the evaluation of fixed assets of the enterprise, because without a proper evaluation of fixed assets is impossible to follow the normal conduct of business.In order to properly assess the value of the operating system, you must consider not only their price, but all the costs of their delivery, installation, training costs and commissioning.
Accounting for fixed assets in the enterprise also requires that the initial cost of the OS was evaluated depending on their method of preparation: for donated OS - it's a fair (expert or market) value for manufactured its own OS - production costs for purchased -purchase price.Therefore, in order to properly assess the value of the operating system, you must clearly understand the manner in which they were purchased, and whether the company ownership of the assets.
analysis of fixed assets of the enterprise also requires a careful approach to calculation and amortization on objects of the operating system company.
There are some basic approaches to the calculation of depreciation:
straightforward way - is a simple division of the amortized cost by the number of years of use, the operating system and computing, so the size of the annual allocation.Accounting for fixed assets in the enterprise rarely involves the use of straight-line method, as it is the simplest and it is impossible to use the method of accelerated depreciation.
declining balance method - involves the calculation of the depreciation rate is similar to the straight-line method, however, multiplying it by a factor of acceleration, which can not be more than three (such are the demands of our homeland accounting standards).This method applies in the case of the year hardware utilization and reduced operating points.
method sums years - according to the cumulative depreciation coefficient is calculated by dividing the number of remaining years of use of the machine, building or other object OS on the sum of all the numbers denoting the year of use of the object.Thus, we achieve accelerated depreciation of the value of the operating system, making the cost of running fights back as soon as possible.Accounting for fixed assets in the company, especially if it is a large company that uses a set of objects operating system often involves the use of this particular method of depreciation.
latter method of depreciation - production.For the calculation of the amounts necessary to implement Depreciations in this manner, it is necessary to calculate the percentage of the production with the help of the object OS for each of the periods, and that its use as the depreciation rate for the period.
This method of depreciation allows depreciation of equipment according to its actual use, however, is quite difficult to use, so the accounting of fixed assets in the enterprise are rarely carried out using this method of amortization.
