There is a balance of a point, which is called "Non-current assets".It includes various economic composition means relating to less liquid assets whose utility is manifested in a few years.In this section, there are several groups of balance, ie intangible assets (intellectual property rights, and various patents, trademarks, various licenses and even goodwill organizations).Thus, there has been listed non-current assets, as such, have no physical basis, but at the same time, is of great value.
next articles in this section are "Fixed assets".These include land, buildings, vehicles, equipment and other fixed assets of the enterprise or organization.Here it is reflected the material part that has become an integral part of people's labor.These non-current assets transfer their value to manufactured goods gradually, over time, to the extent of wear.
Finally, the third article - "Construction in progress".These include all the data on the cost of construction, that is, spare equipment, the cost of the formation of fixed assets and a host of other capital construction costs.
Investments in non-current assets, which bring profits
This residual value of property, which was purchased to provide it for a fee to various organizations for temporary use and possession of the property for a profit.Long-term investments are doing, mainly in subsidiaries and in associates and several other organizations.
In addition, long-term investments are also loans that are available to organizations.In 2003, we introduced the article "Deferred tax assets".It provides information in accordance with AR-18/02.The "deferred tax asset" indicator is a derivative of the differences.In accordance with AR-18/02 claim 8, temporary differences are expenses and income that create accounting profit or loss for a reporting period, as in other periods forming the tax base for income tax.Upon receipt of the difference can be understood that the profit from operations in the reporting period, which was formed on the basis of accounting rules, less profit, which is recognized in the tax accounting.
Other non-current assets
This article can show investments and funds that do not appear in the articles of the 1st section of the balance sheet.According to the bank 08 can be reflected costs "Investments into fixed assets", which shows the acquired intangible assets that are not put into operation at the end of the year.
In the second section of the article describes the current assets - investments in facilities and their use within a single production cycle, or for a short calendar time, in particular, not more than one year.Current assets in the majority of enterprises are crucial, because they create the final result of the activities of these enterprises.
One of these groups is the group balance sheet items "Inventories".The book contains material circulating assets, which are recognized in the balance sheet of the relevant articles (and raw materials, and other similar values).
Here fixed reserves of raw materials for the main and auxiliary materials.For example, spare parts, purchased semi-finished products, components and other tangible assets, which are registered on the account 10 "Materials".Management would look like non-current assets.
