At a way of write-off of cost in proportion to the volume of production (works) charge of depreciation is made, proceeding from a natural indicator of an of production (works) in the reporting period and ratios of an initial project cost of fixed assets and volume of production (works) for all term of use of object of fixed assets.
In case of existence at one object of several parts having different useful service, replacement of such part at restoration is considered as and acquisition of independent inventory object.
At registration of internal displacement of fixed assets the act (consignment note) is written out in duplicate by the employee of structural division of the organization-sdatyochika. The first copy with the receipt of the recipient and deliverer is transferred to accounts department, the second — to a structural of the organization deliverer.
Why, apparently, having on hands all necessary for development of the program (technical means, literature, etc., etc.), the vast majority of her users not only do not apply receptions and opportunities of the program, but quite often even know nothing about them?
Also cars and the equipment, and other subjects which are registered as finished products in warehouses of the organizations manufacturers as goods - in warehouses of the which are engaged in trade do not belong to fixed assets for the account; the subjects which are handed over in installation or subject to installation, being en route; and financial investments, other long-term investments.
The fixed assets intended for service of cultural and community needs of employees of the organization (housing and communal services, clubs, kindergartens, etc.), carry to fixed assets of a non-productive.
At registration of acceptance of fixed assets the statement () is drawn up in one copy on each separate object of fixed assets by members of an inspection, the order (order) of the head of an. For the same objects having an identical and accepted to the account in one calendar month drawing up the general act is allowed. The act (consignment note) after its registration with enclosed technical, belonging to this object, is transferred to a of the organization, is signed by the chief accountant and by the head of the organization or the person, on it the representative.
Fixed assets of the organization are various on structure and appointment. To keep their account, their by types, appointment and nature of participation in a of production, performance of work and an of services, extents of use and on accessory is expedient.
The accounting regulation of fixed assets allows change of initial cost of means in cases of completion, an additional equipment, and partial elimination of the corresponding with reference of increase (reduction) of cost of fixed assets by the additional capital of the organization.
The concept of useful service of object of fixed assets is closely connected with charge of depreciation. Understand the period during which use of an of fixed assets is urged to bring in the income to the organization as it or to serve for performance of its authorized purposes. The term of use is defined by the organization at an object to accounting.
Costs of restoration of objects of fixed assets in accounting of the reporting period which they treat. Thus costs of modernization and a of objects of fixed assets after their termination can increase the initial cost of such objects and on the additional capital of the organization if these expenses improve (raise) earlier accepted standard of functioning (useful service, a, quality of application, etc.) of objects of fixed assets.
During useful service of object of means charge of depreciation charges does not stop, except cases of their stay on a and modernization according to the decision of the head of an and fixed assets transferred according to the decision of the head of the organization to preservation for the term of more than three months.
Fixed assets - the part of property used as means of labor at production, a of works or rendering services or for management of an during the period exceeding 12 months or for a usual operational cycle if it exceeds 12.