Accounting financial accounting. Investments and investment (most important)

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Accounting financial accounting. Investments and investment (most important)

Lecture notes, cheat sheets

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26. INVESTMENT AND INVESTMENT

ACTIVITIES Investments - these are cash, securities, other property, including property and other rights having a monetary value, invested in objects of entrepreneurial and non-commercial activity in order to make a profit and achieve another beneficial effect. According to the terms of investment, investments are divided into long-term (for more than a year) and short term (up to one year).

Under investment activity refers to making investments and taking practical actions in order to obtain financial and other types of beneficial results. Investment activity is connected with capital and financial investments.

Capital investment - investments in non-current assets, including the costs of new construction, restoration of existing enterprises (modernization, reconstruction, expansion and technical re-equipment), the implementation of research, development, technological and other works, the acquisition of land and nature management facilities, the main funds, intangible and other non-current assets.

Under new construction refers to the construction of a complex of facilities for the main, ancillary and service purposes of newly created enterprises, buildings and structures, individual industries, carried out at new sites in order to create a new production capacity.

Modernization associated with a change in the technological or service purpose of equipment, buildings, structures, other fixed assets due to the need for increased loads or providing other new qualities.

Reconstruction operating enterprises, it is planned to reconstruct the existing workshops and facilities of the main, ancillary and service purposes, as a rule, without expanding the existing buildings and structures of the main purpose.

Expansion of existing organizations the construction of additional and increase in existing production facilities, workshops and facilities of the main, ancillary and service purposes is provided. During technical re-equipment of operating organizations work is being carried out to improve the technical and economic level of individual industries, workshops and sections through the introduction of advanced equipment and technology, automated control and monitoring systems, the replacement of obsolete and worn-out equipment with new, more productive ones. New construction and restoration of existing enterprises and fixed assets with the implementation construction and installation works (SMR).

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