Cars and equipment (including power machines and equipment; working cars and equipment; the measuring and regulating devices, devices and laboratory equipment; computer facilities; other cars and equipment.
First way. On small business enterprises with insignificant amount of inventory objects the accounts department makes the monthly sheet of charge of wear on the objects of fixed assets which are registered for the beginning of month which standard service life did not expire yet. The sum of wear is determined, multiplying the initial cost of objects by monthly norms of depreciation.
Charge of wear on objects of the fixed assets which are not ended by construction (are not issued by acts of acceptance), but actually operated. On such objects wear is charged in the general order: from the first date following after a month of commissioning. The basis for charge of wear is the certificate of the cost of these objects (their parts) according to the accounting of capital investments (on the account
petrolmotor saws, suchkorezk, floatable cable, seasonal roads, moustaches and temporary branches of forest roads, temporary buildings in the wood for operation till two years (mobile heating lodges, kotlopunkta, pilotochny workshops, gasoline stations, etc.);
The money compensating costs of acquisition and creation of fixed assets and directed on replacement of their worn-out copies new, can be received only from revenue for the realized goods and services. The cost of the goods coming to the address joins also partial repayment of cost of the operating fixed assets. The economic mechanism of gradual transfer of cost of fixed assets on a ready-made product and accumulation of monetary fund for replacement of worn-out ekzemeplyar is called as depreciation. Process of accumulation of a sinking fund is reflected in accounts of accounting.
Fixed assets are various on structure and are grouped in certain classification signs. According to Standard classification fixed assets by types as follows:
Classification of fixed assets. Account of fixed assets in accounts department is kept on classification groups in a section of inventory objects. Thus, the inventory object is a unit of account of fixed assets. Accession number on serial and serial system of coding which remains behind it for the entire period of its stay at the enterprise, in association, the organization is assigned to each object. Accession numbers are given in acts of acceptance transfer, acts of elimination and in other primary documents forming the basis for the accounting of the movement of fixed assets. Accession number is designated on each object.
On completely amortized fixed assets charge of wear stops from the first date following after the last month in which the cost of these means was completely postponed for production cost (works, to an usl.
Write-off of expenses at internal displacement of fixed assets. If the object of fixed assets is dismantled, and then mounted on a new place, its initial cost remains invariable. Expenses will be carried on reduction of fund of accumulation or at the expense of net profit of the enterprise. On costs of production such expenses do not carry.
At registration by acts of acceptance of commissioning of these objects and transfer they in structure of fixed assets earlier added sum are specified. It is represented justified in this case in addition to account 02 to open the sub-account "Wear on objects of the fixed assets which are not ended by construction".
On nature of participation in production distinguish acting and idle (being in a stock or on preservation) fixed assets, to destination – production and non-productive (fixed assets of objects of the housing-and-municipal and welfare sphere).
Charge of wear on the arrived (left) fixed assets. Charge of wear on the fixed assets which are again put into operation begins with the first date following after a month of their introduction and operation, and on the left stops from the first date following after a month of leaving.
Depreciation of fixed assets is charged during the standard term of their service (operation) or term for which the balance cost of fixed assets is completely included in costs of production then charges stop.