Agrarian law. Fixed assets (most important)

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Agrarian law. Fixed assets (most important)

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19. Fixed assets

Fixed assets represent a set of material values used as means of labor and acting in kind for a long time both in the sphere of material production and in the non-material sphere.

Buildings are fixed assets. structures, transmission devices, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment, working and productive livestock, perennial plantations, on-farm roads and other means.

Fixed assets also include capital investments for land improvement (reclamation, drainage, irrigation and other works) and leased buildings, structures, equipment and other facilities. As part of fixed assets, land plots owned by the organization, objects of nature management (water, subsoil and other natural resources) are taken into account.

Not included in the main means of production and are taken into account in organizations (and therefore in cooperatives) as part of funds in circulation:

1) items that last less than 1 year, regardless of their cost; items valued at the date of acquisition no more than 1 million rubles. per unit (based on their value stipulated in the contract) regardless of their service life, with the exception of agricultural machinery and tools, construction mechanized tools, as well as working and productive livestock, which are classified as fixed assets regardless of their value, and other property;

2) attracted funds, i.e., funds that do not belong to the organization (in our case, the cooperative), but temporarily involved in its turnover. It is customary to refer to working capital also work in progress - these are products (works) that have not passed all the stages (phases, limits) provided for by the technological process, as well as products that are incomplete, have not passed tests and technological acceptance.

Essential in the economic use of the property of the cooperative are capital investments, which, by economic definition, are expenses for the creation, expansion, reconstruction and technical re-equipment of fixed capital, as well as related changes in working capital.

In addition to capital investments, the Regulation on Accounting and Accounting in the Russian Federation defines the concept of financial investments. These include investments by the organization in government securities (bonds and other debt obligations), securities and in the authorized capital of other organizations, as well as loans granted to other organizations in Russia and abroad.

Author: Zavrazhnykh M.L.

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