Accounting financial accounting. Concept and classification of fixed assets (the most important)

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Accounting financial accounting. Concept and classification of fixed assets (the most important)

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29. CONCEPT AND CLASSIFICATION OF FIXED ASSETS

The main regulatory document for accounting for fixed assets is the Accounting Regulation "Accounting for Fixed Assets" (PBU 6/01). An asset is accepted by the organization for accounting as fixed assets if run simultaneously The following terms of the action:

a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for the provision by the organization for a fee for temporary possession and use or for temporary use;

b) the object is intended for use for a long time, i.e. a period lasting more than 12 months or a normal operating cycle if it exceeds 12 months:

at) the organization does not assume the subsequent resale of this object;

d) the object is capable of bringing economic benefits (income) to the organization in the future. Assets worth no more than 20 rubles. per unit may be reflected in the composition of inventories.

К fixed assets include: buildings, structures, working and power machines and equipment;

▪ measuring and control instruments and devices, computer technology;

▪ tools, production and household equipment;

▪ working, productive and breeding livestock;

▪ vehicles, on-farm roads;

▪ capital investments for radical improvement of land, in leased fixed assets;

▪ perennial plantings, land plots, environmental management facilities and other objects.

Fixed assets are classified not only by type, but also by purpose, by industry, the degree of use, the presence of ownership rights to them.

On industry feature fixed assets are divided into groups related to construction, trade and public catering, logistics, agriculture and forestry, transport, communications, supply and marketing, information and computing services, housing and communal services, health care, physical culture and social security , public education, culture, and other sectors of the economy. This division allows you to obtain information about the value of fixed assets in each industry.

On purpose of fixed assets are divided into:

1) for production facilities directly involved in the production process (industrial buildings, structures, working machines, transport, etc.);

2) non-production, not directly involved in production, but actively influencing the production process (buildings, palaces and houses of culture, hostels, baths, canteens, laundries, etc.).

On rights to objects: for organizations owned by the right of ownership (including those leased out);

▪ those that are under the operational management or economic control of the organization;

▪ received by the organization for rent.

On degree of use: - being: in operation;

▪ in stock (reserve);

▪ at the stage of completion, additional equipment, reconstruction, modernization and partial liquidation;

▪ for conservation.

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>> Forward: Purposes of fixed assets accounting. primary documents

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