What non-financial assets?In this article, I'll describe it.We offer a closer look at the structure and sub-species of the object.
concept and structure of non-financial assets
Non-financial assets - are objects that are in use entities, and they bring them to potential or actual economic benefits resulting from their use.What subspecies they share?
Depending on the method of creating non-financial assets are divided into non-production and production.Let us consider in more detail what they themselves are.
production nonfinancial assets
production assets - are the main assets (RP), which are used repeatedly or continuously for a long time (not less than one year) for the production of goods and services.But there are exceptions.The main funds do not carry goods, Single-use coal, plants, animals and so on.
to fixed assets (material) include (or non-financial assets include): buildings (non-residential) buildings, equipment and machinery.Also included are: vehicles, various types of equipment (hardware and production), perennial plantations, working cattle (except calves for slaughter and intended) tangible fixed assets, which are not in the other groups (libraries, animals in zoos).
There is the concept of intangible fixed assets.What it is?They are intangible productive assets.They are represented by the information that is on the enclosed material carrier.What does it mean?The cost of intangible production cost carriers determined this information, rather than the media itself.Intangible assets (basic) include: computer software, prospecting works, works of entertainment, literature and art.This includes high-end technologies (industrial) and others.
Intangible assets (accounting) are recognized without separation for production and non-production group.This has a negative impact on the statistics.In assessing the role of PF in the production of important their division into active and passive.
In accounting, used a similar concept of "fixed assets", which refers to non-financial assets.This concept can be viewed from the other side.Assets can be classified as fixed assets if the following conditions:
1. The organization is not going to resell these assets.
2. The institution expects a profit in the future.
3. Operation Organization of assets over 12 months or more.
4. Use in the production, implementation of works, services or management needs.
into "fixed assets" should be included the same objects as in "fixed assets", plus capital investment to improve the land, rental objects, sites, units of natural areas.
In accounting, there is no concept of "intangible fixed assets".How does it look?The net book value of fixed assets included in the balance sheet.
next step.Fixed assets are reflected in the accounting of primary value.
to productive non-financial assets include inventories and operating values.They consist of the items created at this stage in earlier periods.However, they are stored for sale, use in production or for other purposes.What is it?These raw materials, finished goods, materials, production on the stage of completion, goods for resale.
Non-financial assets - are also values.They are expensive items, which are not intended for production and consumption.These values retain their value over time.These include: precious stones and metals (not used in the enterprise as a resource base for the production);works of art and antiques;values that are not attributed to other categories (jewelery high value collection).
Nonproduction intangible assets
What is it?Unproductive intangible non-financial assets - a legal form, which are formed during the manufacturing process and are able to move from one set of units (institutional) to the other.These include documents that allow the holder to engage in a particular activity.However, they are excluded from the operation of the other units (institutional), except by permission of the owner.
The structure of these assets includes:
1. Leases and various agreements with the right to transfer (acquired gud villas - conditional estimated value of reputation).
2. Patented entities - the latest invention, which are characterized by their innovative technology, which is available through judicial protection of the law.
Tangible non-productive assets
consider this concept.Tangible non-productive non-financial assets - is the economic (natural origin) means.They may be: renewable or not by natural means (land, water bodies on its surface to extend to them the right of ownership).What else is included in this group?It's underground resources (water), minerals (mineral resources), natural biological reserves (uncultivated) - flora and fauna.
Non-financial assets in the budgetary accounts (BU)
The budget registered state (municipal) property is accounted for as non-financial assets.The main document regulating the procedure for keeping these objects BU - BU Instructions (order of the Ministry of Finance from 26.08.2004 №70n).
Non-financial assets BU can be divided into groups: fixed assets (machinery and equipment, buildings, residential and non-residential premises, vehicles, equipment manufacturing, hardware and soft).Also included are: the library fund, jewelry, jewelry and other fixed assets.The list goes on non-produced assets (subsoil assets, land, electromagnetic spectrum, etc.).Intangible assets, inventories (bandages and medicines, food, construction, oil and lubricants, etc.), suspension - all included in the group.
For more information on non-financial assets in the budget account can be found in the order of the Ministry of Finance from 26.08.2004 №70n.
Accounting for investments in non-financial assets
What is it?To account for investments in non-financial assets used by 010600000 (investments).This method is not the only one.Also useful grouping accounts: 010610000 - "contribute to the establishment of immovable property", 010630000 - "Investments in other property of the organization", 010640000 - "contribution to the leasing objects."There are many other accounts.For example, 0106 11000 - "investment in fixed assets, immovable property of the organization", 010613000 - "investment in non-productive assets, immovable property of the organization" and others.
From all accounts can be found in the specialized literature.
