Accounting financial accounting. Types of capital investments. Sources of investment financing (most important)

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Accounting financial accounting. Types of capital investments. Sources of investment financing (most important)

Lecture notes, cheat sheets

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27. TYPES OF CAPITAL INVESTMENTS. SOURCES OF FINANCING INVESTMENTS

On ways to implement capital works are subdivided into those performed on a contractual basis by a contract method (by specialized construction and installation organizations - contractors) or by the organization's own forces - by an economic method.

On degree of readiness distinguish between completed capital investments (objects put into operation and included in fixed assets) and unfinished ones (expenses for construction and installation work performed on the facility under construction, expenses for the acquisition of non-current assets in other areas, not formalized by acts of acceptance and transfer of property, other documents , for example, confirming the state registration of real estate objects).

Sources of long-term investments are own and borrowed funds, as well as special-purpose funds. To own funds organizations include authorized, additional and reserve capital, retained earnings, depreciation amounts. It should be noted that system accounting does not provide for the use of depreciation as a source of financing for long-term investments. The amounts of depreciation deductions attributable to the cost of products (works, services) in the amount of proceeds from the sale are returned to the organization. In the context of a shortage of sources of financing of current assets, depreciation deductions are often used for other purposes - to meet the needs of the organization's current rather than investment activities. To borrowed sources of financing long-term investments include bank loans and loans provided by other legal entities or individuals on a repayment basis. The conclusion by the organization of leasing agreements, lease of long-term assets with a buyout, simple partnership (joint activity) helps the tenant to solve the problems of financing long-term investments.

Purpose funds make budget allocations; funds transferred in the order of equity participation; sponsorship and other income provided on a non-refundable basis.

One of the ways to allocate budgetary funds to organizations to finance capital investments is investment tax credit, the provision of which is associated with a change in the timing of tax payments, which allows reducing tax payments of organizations with the subsequent stage-by-stage payment of the loan amount and accrued interest.

To means of target financing include not only revenues from budgets, but also property (including cash) received from other organizations and individuals in the form of grants, investments from foreign investors to finance capital investments for industrial purposes, funds of equity holders accumulated on the accounts of developer organizations.

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