Presentation of the main means of organization and their use. Presentation "Fixed assets
Groups of fixed production assets 1. Buildings (main and auxiliary workshops, plant management) 2. Structures (mines, bridges) 3. Transmission (through which energy, gas, water is transferred) 4. Working and power machines. 5. Measuring and regulating devices, devices. 6. Tools and fixtures (service life more than 1 year) 7. Production and household equipment 8. Computer equipment 9. Vehicles 10. On-farm roads 11. Land plots (owned by the enterprise)
Basic production assets active part this is the part of fixed assets that is directly involved in the creation of products Passive part Ensures the normal functioning of the active elements of fixed assets (buildings, structures, inventory)
Basic valuations of fixed assets residual value The difference between the full original or full replacement cost and the accrued depreciation Replacement cost (full) The amount of estimated costs for the acquisition or construction of new tools of labor similar to those being revalued Initial cost (full) The amount of actual costs in current prices for the acquisition or creation of means of work
Average annual cost fixed assets F ved *m 12 \u003d Fn - F vyb * (12-m) 12 + Fn - the cost of fixed assets at the beginning of the year, rubles; Ф ved - the cost of input fixed assets, rub.; Ф vyb - the cost of retiring fixed assets, rub.; m - the number of months of operation of fixed assets.
Task 1 Fixed assets at the beginning of the year amount to thousand rubles. Starting from June 1, it is planned to introduce the OPF in the amount of 700 thousand rubles, and in September the disposal in the amount of 400 thousand rubles. Determine the average annual cost of the OPF.
Task 2. Determine the structure of fixed assets of the Group of fixed production assets Cost at the beginning cost (thousand rubles) Input, output (thousand rubles) Cost at the end of the year (thousand rubles) Share (%) at the beginning of the year at the end of the year 1Buildings Structures Working and power machines and equipment Computer technology Vehicles Measuring and control instruments and devices Production and household inventory 20- 8Tool TOTAL:
Task 3 Planned output of marketable products rub, average annual cost of fixed assets rub. Calculate return on assets.
Task 4 Planned output of marketable products rub, average annual cost of fixed assets rub. Calculate capital intensity.
Receipt coefficient Value of fixed assets received in the period Value of fixed assets at the end of the period = Retirement rate Value of fixed assets retired in the period Value of fixed assets at the beginning of the period = Depreciation rate Amount of depreciation of fixed assets Total value of fixed assets = Indicators of the state of fixed assets
Task 5(1) Fixed assets at the beginning of the year amount to thousand rubles. Starting from June 1, it is planned to introduce the OPF in the amount of 700 thousand rubles, and in September the disposal in the amount of 400 thousand rubles. Determine the average annual cost of the OPF.
Homework Determine the average annual cost of the OPF, the cost of the OPF at the end of the year, the entry and exit rates according to the following data: the cost of the OPF per thousand rubles; OPF received in the amount of 8200 thousand rubles; retired due to depreciation of the OPF in the amount of thousand rubles; retired due to depreciation of the OPF in the amount of 1200 thousand rubles. Determine the performance indicators for the use of fixed assets (capital productivity and capital intensity) provided: the proceeds from the sale of products amounted to 10 million rubles.
Topic: "Fixed assets" Plan: Concept and economic entity fixed assets. The structure of fixed assets ATP. Valuation of fixed assets. Depreciation of fixed assets. Ways to improve the use of fixed assets. Coefficients characterizing the technical condition of the BPF. Depreciation of fixed assets.
1. The concept and economic essence of fixed assets. Fixed assets are the means of labor that are repeatedly involved in the production process, while maintaining their natural-material form, and their value is transferred to the finished product.
Fixed production assets are a part of property that is used as means of labor in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months or a normal operating cycle, if it exceeds 12 months. Fixed production assets are a part of property that is used as means of labor in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months or a normal operating cycle, if it exceeds 12 months.
The main production assets of motor transport enterprises are divided into the following groups: The main production assets of motor transport enterprises are divided into the following groups: 1. Vehicles. 2. Buildings and structures. 3. Power and production equipment. 4. Transfer devices. 5. Tools and inventory of long-term use or expensive (over 100 minimum dimensions salary - minimum wage)
1. Vehicles
2. Buildings and structures
3. Power and production equipment
4. Transfer devices
4. Transfer devices
5. Durable or expensive tools and inventory (over 100 minimum wages - minimum wage)
2.Struktura fixed assets ATP. The ratio of the main groups of fixed assets in their total value is the production structure of fixed assets.
OPF structure Types of OPF: Cost of OPF (thousand rubles): I II OPF, total 20,000 30,000 Incl.
The technological structure of fixed production assets makes it possible to characterize their distribution according to structural divisions enterprises as a percentage of their total value total vehicles available in the enterprise).
The age structure of fixed production assets gives an idea of their distribution by age groups The age structure of fixed production assets gives an idea of their distribution by age groups (under 5, 5-10, 10-15, 15-20, over 20).
By the nature of participation in the production process: By the nature of participation in the production process: active part passive part
Fixed assets: Fixed assets: production non-production
3. Evaluation of fixed assets. The initial cost of the OPF is the sum of the costs for the manufacture or purchase of funds, their delivery and installation.
The replacement cost of the OPF is the cost of reproducing fixed assets in modern conditions; it is usually established during the revaluation of funds. The replacement cost of the OPF is the cost of reproducing fixed assets in modern conditions; it is usually established during the revaluation of funds.
The residual value of the OPF is the difference between the original or replacement cost of fixed assets and the amount of their depreciation. The residual value of the OPF is the difference between the original or replacement cost of fixed assets and the amount of their depreciation.
4. Depreciation of fixed assets There are two types of depreciation: physical (material) moral.
Physical depreciation of fixed assets is the loss of their original consumer value Physical depreciation of fixed assets is the loss of their original consumer value, both during operation and in the event of inactivity (destruction as a result of precipitation, corrosion, natural disasters).
Obsolescence of fixed assets of production is expressed Moral obsolescence of fixed assets of production is expressed in the depreciation of the means of labor, in the loss of their exchange value until the end of their physical service life.
Obsolescence of the first type is expressed in a decrease in the cost of machinery and equipment as a result of the reduction in the cost of their reproduction in connection.
Obsolescence of the second type is a consequence of the creation of more economical, technically advanced machines as a result of scientific and technical progress. Obsolescence of the second type is a consequence of the creation of more economical, technically advanced machines as a result of scientific and technical progress.
5. Ways to improve the use of fixed assets. To assess the efficiency of the use of fixed assets in road transport, indicators of capital productivity, capital intensity, capital-labor ratio and profitability of fixed assets, as well as various coefficients, are used.
Return on assets "FO" - an indicator that reflects the amount of income D per 1 rub. fixed production assets Fosn: Return on assets "FO" - an indicator that reflects the amount of income D, attributable to 1 rub. fixed production assets Fosn: FD = D / Fosn
The capital intensity "FE" is an indicator that is inverse to the return on assets. The capital intensity "FE" is an indicator that is inverse to the return on assets. It characterizes the cost of OPF attributable to each ruble of income D: FE = Fosn / D
Capital-labor ratio "FV" - an indicator characterizing the provision of each employee with fixed production assets: Capital-labor ratio "FV" - an indicator characterizing the provision of each employee with fixed production assets: FV = Fosn / N
The profitability of fixed assets Rof is the ratio of the balance sheet profit Pbal ATP to the sum of fixed production assets: The profitability of fixed assets Rof is the ratio of the balance sheet profit Pbal ATP to the sum of fixed production assets:
In addition to the above indicators, the following coefficients are used to assess the use of fixed production assets in road transport: In addition to the listed indicators, the following coefficients are used to assess the use of fixed production assets in road transport: Extensive use Ke Intensive use Ki Integral load Kint Shift work of fixed assets Kcm
The coefficient of extensive use of fixed assets (or the coefficient of extensive load) is the ratio of the actual time worked in hours Tf per shift (day, month, year) to the possible TV: The coefficient of extensive use of fixed assets (or the coefficient of extensive load) is the ratio of the actual hours worked in hours Tf per shift (day, month, year) to the possible Tv: Ke = Tf / Tv
The coefficient of intensive use of fixed assets is determined by the ratio of the actual amount of work performed per unit of time Wf to the planned Wp, or to the maximum possible output Wmax for the same time: to the maximum possible output Wmax for the same time: Ki1 = Wf/Wp Ki2 = Wf/Wmax
Integral load factor of fixed assets Integral load factor of fixed assets Kint = Ke*Ki
Shift ratio of equipment operation, which shows how many shifts per day each unit of installed equipment worked on average: Shift ratio of equipment operation, which shows how many shifts per day each unit of installed equipment worked on average: Kcm = Ms / M
5. Coefficients characterizing the technical condition of the BPF. 5. Coefficients characterizing the technical condition of the BPF. Renewal coefficient Kobn.= Cp/Sk Wear coefficient Life.= Aopf/Sk Shelf life coefficient Kgod.= 1-Kizn. Retirement rate Кvyb.= Sv/Sn.
A task. Determine the coefficients of renewal, wear, shelf life, retirement. A task. Determine the coefficients of renewal, wear, shelf life, retirement. Given: the cost of fixed assets at ATP at the beginning of the year is 1,750 thousand rubles; 1350 thousand rubles K - renewal t Kobn.= Sp,/Sk=140t.r./1350t.r.=0.1 K - t wear Kizn.= Aopf/Sk=430t.r./1350t.r.=0.32 K - shelf life Kyear.= 1 - Klife.=1-0.32=0.68 K - disposal ton Kout.= St/Sn.=110t.r./1750t.r.=0.06
Depreciation is calculated using one of two methods: linear or non-linear and is calculated separately for each item of depreciable property. The amount of depreciation for tax purposes is determined monthly. 7. Depreciation of fixed assets.
The straight-line method of depreciation assumes its uniform accrual throughout the entire period beneficial use property. The straight-line method of depreciation assumes its uniform accrual during the entire useful life of the property.
In accordance with it, the amount of depreciation per month is calculated as the product of the initial (replacement) cost of the object and the depreciation rate, i.e. In accordance with it, the amount of depreciation per month is calculated as the product of the initial (replacement) cost of the object and the depreciation rate, i.e. A \u003d Sp x Na / 100%, Where A is the amount of depreciation (rub.) Sp - initial cost fixed assets (rub.) On - depreciation rate (%).
The depreciation rate for each object is determined by the formula: The depreciation rate for each object is determined by the formula: Na=1/Тsl x 100%, Where Тsl is the useful life (months).
The non-linear method causes a monthly decrease depreciation charges. The non-linear method causes a monthly decrease in depreciation charges.
In this case, the depreciation amount is determined as the product of the residual value of the depreciable property object and the depreciation rate, i.e.: In this case, the depreciation amount is determined as the product of the residual value of the depreciable property object and the depreciation rate, i.e.: one hundred%,. Where Co is the residual value of fixed assets (rubles).
Topic: "Fixed assets»
- Plan:
- The concept and economic essence of fixed assets.
- The structure of fixed assets ATP.
- Valuation of fixed assets.
- Depreciation of fixed assets.
- Ways to improve the use of fixed assets.
- Coefficients characterizing the technical condition of the BPF.
- Depreciation of fixed assets.
- Fixed assets are the means of labor that are repeatedly involved in the production process, while maintaining their natural-material form, and their value is transferred to the finished product.
- Fixed production assets are a part of property that is used as means of labor in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months or a normal operating cycle, if it exceeds 12 months.
- The main production assets of motor transport enterprises are divided into the following groups:
- 1. Vehicles.
- 2. Buildings and structures.
- 3. Power and production equipment.
- 4. Transfer devices.
- 5. Durable or expensive tools and inventory (over 100 minimum wages - minimum wage)
- The ratio of the main groups of fixed assets in their total value is production structure fixed assets.
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- Technological structure fixed production assets allows you to characterize their distribution by structural divisions of the enterprise as a percentage of their total value
- (for example, the share of dump trucks in the total number of vehicles available in the enterprise).
- Age structure fixed production assets gives an idea of their distribution by age groups
- (up to 5 years, 5 -10 , 10-15 ,
- 15-20 , over 20).
- By the nature of participation in the production process :
- active part
- passive part
- Fixed assets:
- production
- non-productive
- Initial the cost of the OPF is the sum of the costs for the manufacture or purchase of funds, their delivery and installation.
- Restorative the cost of OPF - the cost of the reproduction of fixed assets in modern conditions; it is usually established during the revaluation of funds.
- Residual the cost of the OPF is the difference between the original or replacement cost of fixed assets and the amount of their depreciation.
- There are two types of wear:
- physical (material)
- moral.
- Physical deterioration fixed assets is the loss of their original consumer value,
- as in operation,
- as well as in case of inactivity
- (destruction caused by
- precipitation,
- corrosion, natural
- disasters).
- Obsolescence fixed assets of production is expressed
- in the devaluation of funds
- labor, in the loss of their
- exchange value
- until the end
- physical
- services.
- Obsolescence of the first type is expressed in a decrease in the cost of machinery and equipment as a result of cheaper reproduction due to
- with productivity growth
- labor, improving technological
- level
- manufacturers.
- Obsolescence of the second type is a consequence of the creation of more economical, technically advanced machines as a result of scientific and technical progress.
- To assess the efficiency of the use of fixed assets in road transport, indicators of capital productivity, capital intensity, capital-labor ratio and profitability of fixed assets, as well as various coefficients, are used.
- Return on assets "FO" - an indicator that reflects the amount of income D per 1 rub. fixed production assets Fosn:
- FO \u003d D / Fosn
- The capital intensity "FE" is an indicator that is inverse to the return on assets.
- It characterizes the cost of OPF attributable to each ruble of income D:
- FE = Fosn / D
- Capital-labor ratio "PV" is an indicator characterizing the provision of each employee with basic production assets:
- FV = Fosn / N
- The profitability of fixed assets Rof is the ratio of the balance sheet profit Pbal ATP to the sum of fixed production assets:
- Ropf \u003d Pbal / Phosn * 100
- In addition to the above indicators, the following coefficients are used to assess the use of fixed production assets in road transport:
- Extensive use of Ke
- Intensive use of Ki
- Integral Load Kint
- Shift work of fixed assets KSM
- The coefficient of extensive use of fixed assets (or the coefficient of extensive load) is the ratio of the actual hours worked Tf per shift (day, month, year) to the possible TV:
- Ke \u003d Tf / Tv
- The coefficient of intensive use of fixed assets is determined by the ratio of the actual amount of work performed per unit of time Wf to the planned Wp, or to the maximum possible output Wmax for the same time:
- Ki1 = Wf/Wp
- Ki2 = Wf/Wmax
- Integral load factor of fixed assets
- Kint \u003d Ke * Ki
- The shift coefficient of equipment operation, which shows how many shifts per day each unit of installed equipment worked on average:
- Ksm = Ms/M
- 5. Coefficients characterizing the technical condition of the BPF.
- Refresh rate
- Cobn.= Sp/Sk
- Wear factor
- Kizn.= Aopf/Sk
- Acceptance ratio
- Kgod.= 1-Kizn.
- Retirement rate
- Qs.= St/Sn.
- A task. Determine the coefficients of renewal, wear, shelf life, retirement.
- Given: the cost of fixed assets at ATP at the beginning of the year is 1,750 thousand rubles; . rub.
- K - t of renewal Cobn. = Sp, / Sk = 140t.r. / 1350t.r. = 0.1
- K - wear t Kizn. = Aopf / Sk \u003d 430t.r. / 1350t.r. \u003d 0.32
- K - shelf life Kyear. \u003d 1 - Kizn. \u003d 1-0.32 \u003d 0.68
- K - t of disposal Kvyb. = Sv / Sn. = 110t.r. / 1750t.r. = 0.06
- Depreciation is calculated using one of two methods: linear or non-linear and is calculated separately for each item of depreciable property.
- The amount of depreciation for tax purposes is determined monthly.
- 7. Depreciation of fixed assets.
- Linear The depreciation method assumes that it is charged evenly over the entire useful life of the property.
- In accordance with it, the amount of depreciation per month is calculated as the product of the initial (replacement) cost of the object and the depreciation rate, i.e.
- A \u003d Sp x Na / 100%,
- Where A is the amount of depreciation (rub.)
- Sp - the initial cost of fixed assets (rubles)
- Na - depreciation rate (%).
- The depreciation rate for each object is determined by the formula:
- Na \u003d 1 / Tsl x 100%,
- Where Tsl is the useful life (months).
- non-linear method causes a monthly reduction in depreciation.
- In this case, the depreciation amount is determined as the product of the residual value of the depreciable property object and the depreciation rate, i.e.:
- A \u003d Co x Na / 100%,.
- Where Co is the residual value of fixed assets (rubles).
- In this case, the depreciation rate is determined by the formula:
- On = 2 x 100% N
Fixed assets of the enterprise
Tsukanova Kristina Nikolaevna
- Classifications of fixed assets of enterprises
- Types of monetary value of fixed assets
- Methods of revaluation of fixed assets
- Depreciation of fixed assets
- Depreciation methods
- Sources of initial formation of fixed assets
- conclusions
- Fixed assets of enterprises represent a set of material values used as means of labor and acting in a natural-material form for a long time both in the sphere of material production and in the non-production sphere.
- The main economic feature of fixed assets - these are assets with a service life of more than 1 year, regardless of their value, reusable in the production process, as a rule, do not change their original form and gradually transfer their value to the cost finished products in the form of depreciation.
- - this is a monetary value of fixed assets, as material assets with a long period of operation. In the process of production activities, the fixed assets of the enterprise are gradually reduced by the amount of accrued depreciation.
Classifications of fixed assets of enterprises
Fixed assets of the enterprise are divided into production (participating in production or providing it) and non-production (not participating in the production process, but providing housing and communal or social needs of the enterprise).
According to the “Regulations on the procedure for determining depreciation and attributing depreciation charges to production (circulation) costs”, fixed assets of an enterprise include material values intended for use in production activities for a period exceeding 365 calendar days from the date of commissioning, the value of which is constantly decreasing due to wear and tear.
All fixed assets are classified according to the degree of their participation in the production process and are divided into five groups:
1st group - buildings, structures, their structural components and transmission devices;
2nd group - road transport and components for it, furniture, office and office equipment, household and other electromechanical appliances, tools,
3rd group - other fixed assets, including working and power machines, agricultural machinery, tools, working and productive livestock, perennial plantations;
4th group - computers, machines for automatic information processing, their software, related devices for reading, printing information, telephones, microphones, etc.
5th group - intangible assets, i.e. objects of intellectual property, including industrial property. This also includes other similar rights recognized in the relevant law as the object of property rights (for example, trademarks, know-how, goodwill, etc.).
Types of monetary value of fixed assets
residual value
Restorative
price
The difference between the original (replacement) cost
fixed assets and
cost of reproduction
the amount accrued
fixed assets, taking into account
their depreciation and revaluation for
depreciation
specific period
Valuation of fixed assets
liquidation
price
spare cost
parts, scrap metal and
return materials,
received from liquidation
fixed assets for
minus the cost of their
liquidation
Initial
price
Acquisition cost
new fixed assets
considering their cost
transportation and
Methods of revaluation of fixed assets
Revaluation of fixed assets and funds has always been a fairly important financial leverage in the activities of enterprises. Timely revaluation of fixed assets of the enterprise is an extremely important procedure.
The purpose of the revaluation is to bring the accounting (book) value of fixed assets in accordance with their actual prices.
Methods of revaluation of fixed assets.
- Direct conversion method . For revaluation by direct translation commercial organization determines the market value of the relevant items at the revaluation date, which is the full replacement cost after the revaluation. Further, the amount of accrued depreciation is adjusted and the residual value of the revalued object is determined. For this purpose, the conversion factor is determined as the ratio of the market price of an object to its book value.
- Indexing Method . This method implies that the entity adjusts the cost of property, plant and equipment for inflation indices. However, the indexing method is not used in practice.
- The revaluation procedure is carried out on three points:
- The value of the company's fixed assets is calculated by comparing them with similar items and their declared value.
- 2. All tangible assets are revalued in the company's currency.
- 3. Indexation of all funds of the company is carried out with certain calculations for the original price and the total depreciation of assets.
Depreciation of fixed assets
Depreciation of fixed assets - partial or complete loss of consumer properties and value by fixed assets, both during operation and during their inactivity
Wear
Physical
Moral
(loss of technical
(depreciation of existing fixed assets due to the emergence of new, cheaper and more productive types)
properties and characteristics)
Depreciation methods
The main methods of calculating depreciation are considered to be the following.
Linear way represents a uniform transfer of the cost of a capital asset to the entire complex of costs throughout the entire period of operation. Ag \u003d Fb / Tsl, where Ag - annual amount depreciation. This method is used to calculate depreciation for buildings, structures, transmission devices, non-production equipment.
Method accelerated depreciation. This method of depreciation allows you to recover about 60 - 75% of the total cost of the fixed assets for only half of their service life, while with a linear method - only 50%. The accelerated depreciation method is also called the diminishing balance method, and it is used to depreciate equipment that is prone to rapid physical deterioration or obsolescence.
A \u003d (Tsl. - m + 1) Fb / S, where m is the ordinal number of the year for which the calculation is being made; S is the sum of years of service life; S \u003d Tsl (T + 1) / 2. A - depreciation.
production method. Here, the amount of depreciation deductions depends mainly on the volume of output. It is calculated monthly based on actual output
Today tax legislation In the Russian Federation, the excessive use of non-linear depreciation methods is actually prohibited. Only one method is allowed - the reducing balance method, and with a double depreciation rate. In this case, the depreciation rate increases respectively by 2 times.
Sources of initial formation of fixed assets
founders in
fixed assets
Sources of formation of fixed assets
state
founders in
authorized capital
capital
fixed assets
investments
Free
Own funds
receipt from
enterprises (part
state
net profit,
bodies and
directed to the fund
superior
savings)
organizations
Appropriations from
budget for
formation
authorized capital
conclusions
The main production assets of the enterprise - these are means of labor participating in many production cycles, retaining their natural form and transferring value to the manufactured product in parts as they wear out.
The fixed assets of an enterprise can be classified by type, purpose or nature of participation in the production process.
Depending on the purpose in the production and economic activities, fixed assets are divided into passive and active.
To assess the effectiveness of the use of fixed assets, several groups of indicators are used: relative, cost, generalizing and natural.
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Presentation slides
slide 1
slide 2
The concept of the production assets of an enterprise
The highest share in the structure of the property complex of the enterprise is occupied by fixed assets. Fixed assets are produced assets used repeatedly or permanently over a long period, but not less than one year, for the production of goods, the provision of market and non-market services. Fixed assets are divided into tangible and intangible
slide 3
Characteristics and accounting of fixed assets of the enterprise
Fixed assets include the means of production that are repeatedly involved in the production process, while retaining their natural form, transferring their value to the manufactured products in parts as they wear out. These include capital goods with a service life of more than 12 months. Fixed assets also include capital investments for radical land improvement (drainage, irrigation and other reclamation works) and investments in leased fixed assets. The accounting unit of fixed assets is a separate inventory item, which is understood as a complete device, item or set of items with all fixtures and accessories that together perform one function. The main tasks of accounting for fixed assets are the correct documenting and timely reflection in the accounting registers of the receipt of fixed assets of their internal movement and disposal; correct calculation and reflection in accounting of the amount of depreciation of fixed assets; accurate determination of results in the liquidation of fixed assets; control over the costs of repairing fixed assets, their safety and efficiency of use.
slide 4
For the organization of fixed assets accounting that meets the tasks set, the following prerequisites are important: classification of fixed assets; establishment of principles for valuation of fixed assets; establishment of a unit of accounting for fixed assets; choice of forms primary documents and accounting registers. Organizations use a single type classification fixed assets, in accordance with which fixed assets are grouped according to the following criteria: industry, purpose, types, ownership, use. Grouping fixed assets by industry (industry, Agriculture, transport, etc.) allows you to obtain data on their cost in each industry. According to the purpose, the fixed assets of the organization are divided into production fixed assets of the main activity; production fixed assets of other industries; non-manufacturing fixed assets. By types of fixed assets of organizations are divided into the following groups: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer equipment, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantations and other fixed assets.
Fixed assets include those owned by the organization land, objects of nature management (water, subsoil and other natural resources).
slide 5
Depending on the existing rights to objects, fixed assets are divided into · Fixed assets belonging to the organization on the basis of ownership (including those leased out); Objects of fixed assets that are in the organization's operational management or economic management; Objects of fixed assets received by the organization on lease
According to the degree of use, fixed assets are divided into those that are: · In operation; In stock (reserve); · At the stage of completion, additional equipment, reconstruction and partial liquidation; · On conservation.
slide 6
Each inventory object is assigned a specific inventory number, which is stored for this object for the entire time it is in operation, stock or conservation. The inventory number is attached or indicated on the item being taken into account and must be indicated in the documents related to the movement of fixed assets. With regard to complex inventory objects, i.e., those that include certain devices, separate elements that make up one whole with it, as a rule, the same number is indicated on each element as on the main object that unites them. Inventory numbers of retired objects may be assigned to other newly received fixed assets not earlier than five years after disposal. Leased fixed assets may be accounted for by the lessee under inventory numbers assigned to them by the landlord.
Slide 7
Valuation of fixed assets
Distinguish between the initial, residual and replacement cost of fixed assets. In accounting, fixed assets are reflected, as a rule, at their original cost, which is determined for objects: manufactured at the enterprise itself, as well as purchased for a fee from other organizations and persons - based on the actual costs of building or acquiring these objects, including expenses delivery, installation, installation; · made by the founders on account of their contributions to the authorized capital (fund) - by agreement of the parties; received from other organizations and persons free of charge, as well as unrecorded fixed assets - at market value on the date of posting; · Acquired under agreements providing for the fulfillment of obligations (payment) in non-monetary means, at the cost of valuables transferred or to be transferred to the organization. These assets are valued at the price at which, in comparable circumstances, the entity would normally charge similar assets.
Slide 8
The actual costs for the acquisition, construction and manufacture of fixed assets are made up of: Amounts paid by the organization in accordance with the contract for their supply to the supplier, the contract of sale (seller), as well as for the performance of work under the construction contract and other contracts and for informed and consulting services related to the acquisition of fixed assets; registration fees, state fees and other similar payments made in connection with the acquisition (receipt) of rights to an item of fixed assets; · Customs duties and other payments; · Non-refundable taxes paid in connection with the acquisition of an item of fixed assets; · Remuneration paid to the intermediary organization through which the object of fixed assets was acquired; · Other costs directly related to the acquisition, construction and manufacture of fixed assets, and the costs of bringing them to a state in which they are suitable for use. When determining market value data on prices for similar products obtained in writing from manufacturing organizations; information on the level of prices available from state statistics bodies, trade inspections and organizations; information about the price level published in the mass media and special literature expert opinions on the cost of individual fixed assets. The actual costs of acquiring fixed assets, general business and other similar expenses, are not included, except when they are directly related to the acquisition of fixed assets.
Slide 9
The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except in cases established by law Russian Federation. A change in the initial cost of fixed assets is allowed in cases of completion, additional equipment, reconstruction and partial liquidation of the relevant facilities. The residual value of fixed assets is determined by subtracting the depreciation of fixed assets from the initial cost. Over time, the initial cost of fixed assets deviates from the cost of similar fixed assets acquired or built in modern conditions. To eliminate this deviation, it is necessary to periodically re-evaluate fixed assets and determine the replacement cost. Replacement cost is the cost of reproduction of fixed assets in modern conditions (at modern prices, modern technology, etc.). The average annual value of the property of the organization for reporting period(quarter, six months, 9 months and a year) is determined by dividing by 4 the amount obtained by adding half of the property value on January 1 of the reporting year and on the first day of the month following the reporting period, as well as the sum of the property value for each first day of all other quarters reporting period.