If we turn to any source of economic literature, it becomes clear that such an option as the basic tools and features of their movement is the key to accounting and taxation.
Fixed assets represent funds that operated this or that company or organization.This is nothing like their monetary value.There is another definition: plant and equipment in 2011 - a means of labor that have participated in the production process, while they retain the natural form.Property and equipment are needed to meet the needs of an organization.As a rule, they should have a period exceeding one year.As soon as these means are subject to wear, the cost is significantly reduced and, as a consequence, part of the cost of depreciation.
plant and equipment in 2011 are items of material resources that are contained now for the production process, or for the supply of goods and the provision of certain services.Here it is possible to enable and use the change in the rental of premises, the implementation of different social or cultural functions.The cost of fixed assets if deducted from its amortization, will be known as net fixed assets.There is another name - the residual value.
If we talk about accounting, the fixed assets in 2011 were made according to original cost, but then in the process of balance sheet they have been included in the residual value, ie as the difference between the reduced, ie, the initial value and the deductions in favor of the depreciation.
Movement of fixed assets leads the current to such contemporary issues as improving the efficiency of their use.The effectiveness will depend on the capacity of the production process, especially during the rebuilding of the Russian economy in the direction of market relations.If the problem will be solved, many companies in our country will occupy a significant position in the process of industrial production, financing, and maintaining competitiveness.The movement of enterprises' assets can be characterized by two criteria.Firstly, it is the rate of renewal, which is the ratio of the value of new fixed assets to the total cost, which stated at the end of the year.Secondly, this drop-out rate.It is the ratio of costs of retired assets to the total cost, which stated at the beginning of the year.
transmission assets helps in some cases to identify those methods, the factors that will influence their use.On this basis, it will be possible to choose the line of work that will lead to inevitable success.That is the basic means to be used in industrial processes of an enterprise, and will lead to lower costs.Thus, we can say that productivity will be significantly increased.
plant and equipment in 2011 changed its size and structure, as they are either included in the process of the company, or the conclusions drawn from it.This is possible because in operation constantly introducing new objects are purchased and worn out after any period of time.As a rule, the transfer of funds is bezmozmezdnoy.
In this case, the fixed assets of one company are transferred to another, with no extra charge for this process to make it is not necessary.The act of transfer of funds on a mandatory basis in the relevant registers.The only exceptions are cases of transfer of assets in a special manner, which is described in the legislation.
