main means referred to tangible assets which are used in the manufacture of products for various works and services, the management company for a period exceeding 12 months, irrespective of their value.And those things that at the time of the acquisition cost exceeding one hundred times the minimum monthly wage, and which do not depend on the duration of their useful life.
Fixed assets accounting is structures, buildings, machinery and equipment which is used for practicing the basic operations, instrumentation, computers, perennial planting, livestock, roads, vehicles and other fixed assets.Also, mineral resources, forests, rivers, land, both its own and leased.All capital investments and work to improve, too, are recorded annually in fixed assets.
machinery and equipment and those items that are in transit, stored in the warehouse as finished products purchased for sale as a commodity put in the installation are not considered fixed assets and they are not depreciated.
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By utilization fixed assets accounting divided into its own, leased, located in the reserve on conservation, reconstruction, or at the stage of completion.On account of the fixed assets are put, are purchased from a supplier, received free gift made to founder in the authorized capital and other income.
When a fixed assets accounting come at a cost.This may be a value specified supplier under the contract or invoice, but taking into account all costs of shipping, assembly and installation of the equipment.If fixed assets entered in the authorized capital of the founder of the original contract price and the cost is reflected in the act of reception and transmission.In the case of giving the initial value is considered to be the market price of the object.
keep records of replacement, resale and residual value of the asset.By reducing the cost to understand the value that will be required to pay the market price when replacing the main means of a new, similar in case it unusable.
Residual value is the difference between the original cost and the amount of wear and tear. Depreciation accounting a uniform distribution of the asset throughout the useful life expires.Thus, there is a cancellation of wear and tear.On the production transferred to the amortization of the cost of production.Upon delivery of the tax return the amount of depreciation taken on the full deduction.
When calculating the depreciation charge to account for the difference between the original and the liquidation value of the funds.Under the liquidation value means the value that the company expects to receive after its full depreciation in the sale or liquidation of fixed assets.The residual value is more convenient to be zero in order to avoid confusion with tax audits.This is sure to be reflected in accounting policies.
conducted monthly accounting depreciation all the basic tools that are used to operate the enterprise.Begin depreciation from the 1st of the month following the month of commissioning of the asset.Complete depreciation from the 1st of the month following his retirement or full cancellation of its value from the balance.Depreciation is charged for the entire period of the useful life during which the company receives income.No depreciation is calculated on land, mineral resources, monuments and works of art, library funds.
The tax records are at fixed rates of depreciation for each group of assets.But every company has the right to independently establish the useful life of fixed assets and reschedule based on their reconstruction and modernization, but with the indication that in the accounting policy.
disposal of fixed assets write-off takes place at in the case of unfitness for the cancellation of the act (OS-4), and damage report.The main tool you can sell, donate, having issued the contract and the relevant invoices - invoices and waybills.You can make as a contribution to the authorized capital of another organization under the act Acceptance transmission (OC-1).Or draw the leasing agreement, rent.
