Presentation of fixed assets of the organization and their use. Presentation "Fixed assets
Groups of basic production assets 1. Buildings (main and auxiliary workshops, plant management) 2. Structures (mines, bridges) 3. Transmission (with the help of which the transfer of energy, gas, water) 4. Work and power machines. 5. Measuring and regulating devices, devices. 6. Tools and devices (service life more than 1 year) 7. Production and household equipment 8. Computer equipment 9. Vehicles 10. On-farm roads 11. Land (owned by the enterprise)
Fixed production assets The active part is that part of the 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 estimates of fixed assets Residual value The difference between the full initial or full replacement cost and accrued depreciation The replacement cost (full) The sum of the estimated costs of acquiring or erecting new means of labor similar to the reevaluated Initial cost (full) The amount of actual costs in current prices for the acquisition or creation means of labor
The average annual value of fixed assets f Ved * m 12 \u003d Fn - F vy * (12-m) 12 + Fn - the value of fixed assets at the beginning of the year, rubles .; F Ved - the value of the introduced fixed assets, rubles .; F select - the cost of retiring fixed assets, rubles .; m - the number of months of operation of fixed assets.
Task 1 Fixed assets at the beginning of the year are thousand rubles. Starting June 1, it is planned to introduce 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 OPF.
Task 2. Determine the structure of fixed assets of the Group of fixed assets. Cost at the beginning cost (thousand rubles) Input, output (thousand rubles) Cost at the end of the year (thousand rubles) Specific weight (%) at the beginning of the year at the end of the year 1 Workers and power machines and equipment Computing machinery Vehicles Measuring and regulating instruments and devices Industrial and household equipment 20-8 Tool TOTAL:
Task 3 Planned production output of rub, the average annual cost of fixed assets rub. Calculate return on assets.
Task 4 The planned release of commodity products rub, the average annual cost of fixed assets rub. Calculate capital intensity.
Income ratio Cost of assets received in the period of fixed assets Cost of fixed assets at the end of the period \u003d Retirement rate Cost of retired in the period of fixed assets Cost of fixed assets at the beginning of the period \u003d Depreciation coefficient Depreciation amount of fixed assets Total cost of fixed assets \u003d Indicators of the state of fixed assets
Task 5 (1) Fixed assets at the beginning of the year amount to thousand rubles. Starting June 1, it is planned to introduce 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 OPF.
Homework Define the average annual cost of OPF, the cost of OPF at the end of the year, the coefficients of input and disposal according to the following data: cost of OPF per thousand rubles .; OPF in the amount of 8,200 thousand rubles; retired due to depreciation of OPF in the amount of thousand rubles .; retired due to depreciation of OPF in the amount of 1200 thousand rubles. Determine the performance indicators of the use of fixed assets (capital productivity and capital intensity), provided that: revenue from sales of products amounted to 10 million rubles.
Topic: “Fixed assets” Plan: The concept and economic essence of fixed assets. ATP fixed assets structure. Valuation of fixed assets. Depreciation of fixed assets. Ways to improve the use of fixed assets. Coefficients characterizing the technical condition of OPF. Depreciation of fixed assets.
1. The concept and economic essence of fixed assets. Fixed assets are means of labor that repeatedly participate in the production process, while maintaining their natural-material form, and their value is transferred to the finished product.
Fixed assets - this is the part of the property that is used as a means of labor in the production of goods, performance of work or the provision of services or for managing the organization for a period exceeding 12 months or the usual operating cycle if it exceeds 12 months. Fixed assets - this is the part of the property that is used as a means of labor in the production of goods, performance of work or the provision of services or for managing the organization for a period exceeding 12 months or the usual operating cycle if it exceeds 12 months.
Fixed assets of motor transport enterprises are divided into the following groups: Fixed assets of motor vehicles are divided into the following groups: 1. Vehicles. 2. Buildings and structures. 3. Power and production equipment. 4. Transmission devices. 5. Tools and equipment for durable use or expensive (over 100 minimum wages - minimum wage)
1. Vehicles
2. Buildings and constructions
3. Power and production equipment
4. Transmission devices
4. Transmission devices
5. Tools and equipment for durable use or expensive (over 100 minimum wages - minimum wage)
2. The structure of fixed assets ATP. The ratio of fixed asset groups to their total value is the production structure of fixed assets.
Structure of OPF Types of OPF: Cost of OPF (thousand rubles): I II OPF, total 20,000 30,000 Including vehicles 12,000 4,000 Buildings 4,000 15,500 Work machines and equipment 1,200 9,000 Tools and other OPF 2,800 1,500
The technological structure of fixed assets allows us to characterize their distribution by structural units of the enterprise as a percentage of their total value. The technological structure of fixed assets allows us to characterize their distribution by structural divisions of the enterprise as a percentage of their total cost (for example, the share of dump trucks in the total number of vehicles, available in the enterprise).
The age structure of fixed assets gives an idea of \u200b\u200btheir distribution by age groups. The age structure of fixed assets gives an idea of \u200b\u200btheir 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: 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 OPF is the sum of the costs of manufacturing or acquiring funds, their delivery and installation.
The replacement cost of OPF is the cost of reproduction of fixed assets in modern conditions; it is usually set during the revaluation of funds. The replacement cost of OPF is the cost of reproduction of fixed assets in modern conditions; it is usually set during the revaluation of funds.
The residual value of OPF is the difference between the initial or replacement value of fixed assets and the amount of their depreciation. The residual value of OPF is the difference between the initial or replacement value 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 their loss of initial consumer value, both during operation and in the event of inaction (destruction as a result of precipitation, corrosion, natural disasters).
The moral depreciation of fixed assets is expressed The moral depreciation of fixed assets is expressed in the depreciation of the means of labor, in the loss of their exchange value until the end of the physical life.
Depreciation of the first type is expressed in a decrease in the cost of machinery and equipment as a result of the cheapening of their reproduction in connection
The moral depreciation of the second type is the result of the creation of more economical, technically advanced machines as a result of scientific and technical progress. The moral depreciation of the second type is the result 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 effectiveness of the use of fixed assets in road transport, indicators of capital productivity, capital intensity, capital ratio and profitability of fixed assets, as well as various ratios, are used.
Return on assets "FD" - an indicator that reflects the amount of income D, per 1 RUB. fixed assets Fosn: Capital productivity "FD" - an indicator that reflects the amount of income D, per 1 RUB. fixed assets Fosn: FO \u003d D / Fosn
The capital intensity of "FE" - an indicator of the return on capital productivity. The capital intensity of "FE" - an indicator of the return on capital productivity. It characterizes the cost of OPF attributable to each ruble of income D: FE \u003d Fosn / D
Capital ratio “FV” - an indicator characterizing the security of each employee with basic production assets: Capital ratio “FV” - an indicator characterizing the security of each employee with basic production assets: PV \u003d Fosn / N
The profitability of fixed assets Rof represents the ratio of retained earnings Pbal ATP to the sum of fixed assets: The profitability of fixed assets Rof represents the ratio of retained earnings Pbal ATP to the sum of fixed assets: Ropf \u003d Pbal / Fosn * 100
In addition to the listed indicators, the following coefficients are used to assess the use of fixed assets in automobile transport: In addition to the listed indicators, the following coefficients are used to assess the use of fixed assets in automobile transport: Extensive use of Ke Intensive use of Ki Integral load Kint Change of 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 hours 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 actually worked time in hours TF per shift (day, month, year) to a possible TV: Ke \u003d TF / TV
The coefficient of intensive use of fixed assets is determined by the ratio of the actually completed volume of work per unit time Wf to the planned Wp, or to the maximum possible output Wmax for the same time: The coefficient of intensive use of fixed assets is determined by the ratio of the actual volume of work performed per unit time Wf to the planned Wp, or to the maximum possible generation of Wmax at the same time: Ki1 \u003d Wf / Wp Ki2 \u003d Wf / Wmax
Coefficient of the integrated load of fixed assets Coefficient of the integrated load of fixed assets Kint \u003d Ke * Ki
Shift coefficient of equipment operation, which shows how many shifts per day each unit of installed equipment worked on average: Shift coefficient of equipment that shows how many shifts per day, each unit of installed equipment worked on average: Kcm \u003d Ms / M
5. Coefficients characterizing the technical condition of OPF. 5. Coefficients characterizing the technical condition of OPF. Coefficient of renewal Cobn. \u003d Cn / Ck Wear rate Kizn. \u003d Aopf / Ck Shelf life coefficient Kg. \u003d 1-Kizn. The coefficient of disposal Qu. \u003d Sv / Sn.
Task. Determine the coefficients of renewal, depreciation, shelf life, retirement. Task. Determine the coefficients of renewal, depreciation, shelf life, retirement. Given: the cost of OPF at ATP at the beginning of the year - 1750 thousand rubles, OPF, disposal for the year - 110 thousand rubles, received - 140 thousand rubles, depreciation amount - 430 thousand rubles, the cost of OPF at the end of the year - 1350 thousand rubles K - t of renewal Kobn. \u003d Sp, / Sk \u003d 140t.r./ 1350t.r. \u003d 0.1 K - t of wear Kizn. \u003d Aopf / Sk \u003d 430t.r./ 1350t.r. \u003d 0.32 K - tonnes of shelf life Kg. \u003d 1 - Kizn. \u003d 1-0.32 \u003d 0.68 K - tonnes of retirement Qty. \u003d Sv / Sn. \u003d 110t.r./ 1750t.r. \u003d 0.06
Depreciation is charged using one of two methods: linear or non-linear and is calculated separately for each object of depreciable property. Amortization for tax purposes is determined monthly. 7. Depreciation of fixed assets.
The linear depreciation method assumes uniform accrual over the entire useful life of the property. The linear depreciation method assumes uniform accrual over the entire useful life of the property.
In accordance with it, the depreciation amount for the month is calculated as the product of the initial (replacement) value of the object and the depreciation rate, i.e. In accordance with it, the depreciation amount for the month is calculated as the product of the initial (replacement) value of the object and the depreciation rate, i.e. A \u003d Cn x At / 100%, where A is the depreciation amount (rubles) Cn is the initial cost of fixed assets (rubles); At is the 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 \u003d 1 / Tsl x 100%, Where Tsl is the useful life (months).
The non-linear method determines a monthly reduction in depreciation. The non-linear method determines a monthly reduction in depreciation.
In this case, the depreciation amount is defined as the product of the residual value of the depreciable property and the depreciation rate, i.e.: In this case, the depreciation amount is defined as the product of the residual value of the depreciable property and the depreciation rate, i.e.: A \u003d Co x Na / 100%,. Where Co is the residual value of fixed assets (rubles).
Theme: “Fixed assets»
- Plan:
- The concept and economic essence of fixed assets.
- ATP fixed assets structure.
- Valuation of fixed assets.
- Depreciation of fixed assets.
- Ways to improve the use of fixed assets.
- Coefficients characterizing the technical condition of OPF.
- Depreciation of fixed assets.
- Fixed assets are means of labor that repeatedly participate in the production process, while maintaining their natural-material form, and their value is transferred to the finished product.
- Fixed assets - this is the part of the property that is used as a means of labor in the production of goods, performance of work or the provision of services or for managing the organization for a period exceeding 12 months or the usual 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. Transmission devices.
- 5. Tools and equipment for durable use or expensive (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 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 assets gives an idea of \u200b\u200btheir 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 OPF cost is the sum of the costs of manufacturing or acquiring funds, their delivery and installation.
- Recovery cost of OPF - the cost of reproduction of fixed assets in modern conditions; it is usually set during the revaluation of funds.
- Residualthe cost of OPF is the difference between the initial 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 - this is the loss of their original consumer value,
- as during operation,
- so in case of inaction
- (destruction as a result of
- precipitation
- corrosion, natural
- disaster).
- Obsolescence fixed assets expressed
- in depreciation of funds
- labor, in the loss of them
- exchange value
- until graduation
- physical
- service.
- The moral depreciation of the first type is expressed in the reduction in the cost of machinery and equipment as a result of the cheapening of their reproduction in connection
- with increasing productivity
- labor enhancing technological
- level
- manufacturing plants.
- The moral depreciation of the second type is the result of the creation of more economical, technically advanced machines as a result of scientific and technical progress.
- To assess the effectiveness of the use of fixed assets in road transport, indicators of capital productivity, capital intensity, capital ratio and profitability of fixed assets, as well as various ratios, are used.
- Return on assets "FD" - an indicator that reflects the amount of income D, per 1 RUB. fixed assets Fosn:
- FD \u003d D / Fosn
- The capital intensity of "FE" - an indicator of the return on capital productivity.
- It characterizes the cost of OPF attributable to each ruble of income D:
- FE \u003d Fosn / D
- The capital ratio “FV” is an indicator characterizing the security of each employee with basic production assets:
- PV \u003d Fosn / N
- The profitability of fixed assets Rof is the ratio of the balance sheet profit Pbal ATP to the amount of fixed assets:
- Ropf \u003d Pbal / Fosn * 100
- In addition to these indicators, the following ratios are used to assess the use of fixed assets in automobile transport:
- The extensive use of ke
- Intensive use of ki
- Integral Load Kint
- Shifts in the work of fixed assets Kcm
- The coefficient of extensive use of fixed assets (or the coefficient of extensive load) is the ratio of actually worked time in hours TF per shift (day, month, year) to 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 time Wf to the planned Wp, or to the maximum possible output Wmax for the same time:
- Ki1 \u003d Wf / Wp
- Ki2 \u003d Wf / Wmax
- The coefficient of the integrated load of fixed assets
- Kint \u003d Ke * Ki
- Equipment shift factor, which shows how many shifts each unit of installed equipment worked during the day on average:
- Kcm \u003d Ms / M
- 5. Coefficients characterizing the technical condition of OPF.
- Update rate
- Cobn. \u003d C / C
- Wear factor
- Business \u003d Aopf / Sk
- Expiration rate
- Kg. \u003d 1-Kizn.
- Retirement rate
- Qu. \u003d Sv / Sn.
- Task. Determine the coefficients of renewal, depreciation, shelf life, retirement.
- Given: the cost of OPF at ATP at the beginning of the year is 1750 thousand rubles, OPF, disposal for the year is 110 thousand rubles, received - 140 thousand rubles, depreciation amount is 430 thousand rubles, the cost of OPF at the end of the year is 1350 thousand . rub.
- K - t updates Cobn. \u003d Cn, / Ck \u003d 140t.r./1350t.r. \u003d 0.1
- K - t of wear Kizn. \u003d Aopf / Sk \u003d 430t.r./ 1350t.r. \u003d 0.32
- K - t shelf life Kg. \u003d 1 - Kizn. \u003d 1-0.32 \u003d 0.68
- K - t retirement Qoq. \u003d Sv / Sn. \u003d 110t.r./1750t.r. \u003d 0.06
- Depreciation is charged using one of two methods: linear or nonlinearand is calculated separately for each object of depreciable property.
- Amortization for tax purposes is determined monthly.
- 7. Depreciation of fixed assets.
- Linear the depreciation method assumes uniform accrual over the entire useful life of the property.
- In accordance with it, the depreciation amount for the month is calculated as the product of the initial (replacement) value of the object and the depreciation rate, i.e.
- A \u003d Cn x At / 100%,
- Where A is the depreciation amount (RUB)
- Cn - the initial cost of fixed assets (RUB)
- On - depreciation rate (%).
- The depreciation rate for each object is determined by the formula:
- At \u003d 1 / Tsl x 100%,
- Where TSL - useful life (months).
- Nonlinear the method determines a monthly reduction in depreciation.
- In this case, the depreciation amount is defined as the product of the residual value of the depreciable property and depreciation rate, i.e.:
- A \u003d Co x At / 100%.
- Where Co is the residual value of fixed assets (rubles).
- In this case, the depreciation rate is determined by the formula:
- At \u003d 2 x 100% N
Fixed assets of the enterprise
Tsukanova Kristina Nikolaevna
- Classification of fixed assets of enterprises
- Types of monetary valuation of fixed assets
- Methods of revaluation of fixed assets
- Depreciation of fixed assets
- Depreciation Methods
- Sources of the initial formation of fixed assets
- findings
- Fixed assets of enterprises represent a combination of material values \u200b\u200bused as means of labor and acting in 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, reused in the production process, as a rule, not changing their original form and gradually transferring their value to the value of the finished product in the form of depreciation.
- - This is a monetary valuation of fixed assets as material assets having a long period of functioning. In the process of production activities, fixed assets of the enterprise are gradually reduced by the amount of accrued depreciation.
Classification of fixed assets of enterprises
Fixed assets of the enterprise are divided into production (participating in the 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 "Regulation on the procedure for determining depreciation and attributing depreciation to production costs (circulation)" to the fixed assets of the enterprise include tangible assets intended for use in production activities for a period that exceeds 365 calendar days from the date of commissioning, the cost of which constantly decreasing due to wear.
All fixed assets are classified by the degree of their participation in the production process and are divided into five groups:
1st group - buildings, structures, their structural components and transmitting devices;
2nd group - road transport and its components, furniture, office equipment, household and other electromechanical devices, tools,
3rd group - other fixed assets, including workers and power machines, agricultural machinery, implements, livestock and livestock, perennial plantings;
4th group - computers, machines for automatic processing of information, their software, related devices for reading, printing information, telephones, microphones, etc.
5th group - intangible assets, i.e. objects of intellectual, including industrial property. This also includes other similar rights recognized in the relevant law as the object of the right of ownership (for example, trademarks, know-how, good-fork, etc.).
Types of monetary valuation of fixed assets
Residual value
Recovery
cost
The difference between the initial (replacement) value
fixed assets and
Cost of reproduction
amount accrued
fixed assets subject to
their depreciation and revaluation at
depreciation
specific period
Valuation of fixed assets
Liquidation
cost
Cost of spare
parts, scrap metal and
returnable materials
received from liquidation
fixed assets for
minus the costs of their
liquidation
Initial
cost
Acquisition cost
new fixed assets
taking into account their cost
transportation and
Methods of revaluation of fixed assets
Revaluation of fixed assets and funds has always been quite an important financial lever in the activities of enterprises. Timely revaluation of fixed assets 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 translation method . To carry out a revaluation by direct translation, the commercial organization determines the market value of the respective objects at the revaluation date, which is the full replacement value after revaluation. Further, the amount of accrued depreciation is adjusted and the residual value of the revalued object is determined. For this purpose, a conversion factor is determined as the ratio of the market price of an object to its carrying amount.
- Indexing method . This method implies that the organization adjusts the value of fixed assets on inflation indices. However, the indexing method is not applied in practice.
- The revaluation procedure is carried out in three areas:
- The value of the main assets of the company is calculated by comparing them with similar elements and their declared value.
- 2. The revaluation of all tangible assets in the company's currency is carried out.
- 3. Indexation of all funds of the company is carried out with certain calculations at the initial price and total depreciation of assets.
Depreciation of fixed assets
Depreciation of fixed assets - partial or complete loss by fixed assets of consumer properties and value, both during operation and when they are inactive
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 depreciation are considered the following.
Linear way represents a uniform transfer of the value of a capital asset to the entire range of costs over the entire life cycle. Ar \u003d Fb / Tsl, where Ar is the annual amount of depreciation. This method is used to calculate depreciation for buildings, structures, transmission devices, non-production equipment.
Accelerated depreciation method. This depreciation method allows you to reimburse about 60 - 75% of the total cost of OPF for only half their service life, while with a linear one - only 50%. The accelerated depreciation method is also called the reduced balance method, and it is used to depreciate equipment prone to rapid physical deterioration or obsolescence.
A \u003d (Tm. - m + 1) Fb / S, where m is the serial 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. And - depreciation.
Production method. Here, the amount of depreciation deductions mainly depends on the volume of output. It is calculated monthly based on the actual output.
Today, the tax legislation of the Russian Federation excessive use of non-linear methods of depreciation is actually prohibited. Only one method is allowed - the reduced balance method, moreover, with a double depreciation rate. In this case, the depreciation rate increases accordingly 2 times.
Sources of the initial formation of fixed assets
founders in
authorized capital
fixed assets
Sources of the formation of fixed assets
state
founders in
authorized capital
capital
fixed assets
attachments
Gratuitous
Own funds
receipt from
enterprises (part
state
net profit
organs and
directed to the fund
higher
accumulation)
of organizations
Appropriations from
budget for
the formation of
share capital
findings
Basic production assets of the enterprise - these are means of labor involved in many production cycles, preserving their natural form and transferring the cost to the manufactured product in parts as they wear out.
Fixed assets of the enterprise can be classified by type, purpose or nature of participation in the production process.
Depending on the purpose of 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, general and natural.
The presentation on the topic "Fixed assets of the enterprise" (11th grade) can be downloaded absolutely free on our website. Subject of the project: Social Studies. Colorful slides and illustrations will help you interest your classmates or audience. To view the contents, use the player, or if you want to download the report, click on the appropriate text under the player. The presentation contains 10 slide (s).
Presentation Slides
Slide 1
Slide 2
The concept of production assets of the enterprise
The highest share in the structure of the property complex of the enterprise is held by fixed assets. Fixed assets are assets produced that are used repeatedly or continuously for 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
Description and accounting of fixed assets
Fixed assets include capital goods that are repeatedly involved in the production process, while retaining their natural form, transferring their value to manufactured products in parts as they wear out. These include means of production with a service life of more than 12 months. Fixed assets also include capital investments for radical land improvement (drainage, irrigation and other land reclamation works) and investments in leased fixed assets. The unit of fixed assets accounting is a separate inventory object, which is understood as a finished device, item or complex of items with all devices and accessories that perform one function together. The main tasks of accounting for fixed assets are the correct documentation and timely reflection in the accounting registers of the receipt of fixed assets of their internal movement and disposal; the correct calculation and reflection in accounting of the amount of depreciation of fixed assets; accurate determination of the 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 accounting of fixed assets that meets the objectives, the following prerequisites are important: classification of fixed assets; establishing principles for the valuation of fixed assets; the establishment of a unit of accounting for items of fixed assets; selection of forms of primary documents and accounting registers. Organizations use a single standard classification of fixed assets, in accordance with which fixed assets are grouped according to the following criteria: industry, purpose, types, affiliation, use. The grouping of fixed assets by industry characteristic (industry, agriculture, transport, etc.) allows us to obtain data on their value in each industry. By appointment, fixed assets of the organization are divided into production fixed assets of the core business; production fixed assets of other industries; non-production fixed assets. The types of fixed assets of organizations are divided into the following groups: buildings, structures, workers and power machines and equipment, measuring and regulating instruments and devices, computer equipment, vehicles, tools, production and household equipment and accessories, working, productive and pedigree cattle, perennial plantings and other fixed assets.
As part of fixed assets, land plots owned by the organization, nature management objects (water, subsoil and other natural resources) are taken into account.
Slide 5
Depending on the existing rights to objects, fixed assets are divided into: · Fixed assets owned by the organization on the basis of ownership (including leased); · Objects of fixed assets held by the organization in operational management or economic management; · Fixed assets received by the organization for rent
According to the degree of use, fixed assets are divided into those located: · In operation; · In stock (reserve); · At the stage of completion, retrofitting, reconstruction and partial liquidation; · On conservation.
Slide 6
Each inventory object is assigned a specific inventory number, which is retained by this object for the entire time it has been in operation, stock, or conservation. The inventory number is attached or indicated on the subject matter and must be indicated in documents related to the movement of fixed assets. In relation to complex inventory objects, i.e., including those or other devices, separate elements, making up 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 arrived fixed assets not earlier than five years after the retirement. Leased fixed assets may be recorded with the lessee under the inventory numbers assigned to them by the lessor.
Slide 7
Valuation of fixed assets
Distinguish between the initial, residual and replacement cost of fixed assets. In accounting, fixed assets are recorded, as a rule, at initial 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 the construction or acquisition of these objects, including expenses on delivery, installation, installation; · Made by the founders on account of their contributions to the authorized capital (fund) - as agreed by the parties; · Received from other organizations and persons free of charge, as well as unaccounted for fixed assets - at market value at the date of capitalization; · Acquired under contracts providing for the performance of obligations (payment) by non-monetary means, at the value of the values \u200b\u200btransferred or to be transferred to the organization. The value of these values \u200b\u200bis set based on the price at which, in comparable circumstances, the organization usually determines the value of similar values.
Slide 8
Actual expenses for the acquisition, construction and manufacture of fixed assets are composed of: · Amounts paid by the organization in accordance with the supply contract to their supplier, purchase and sale agreement (to the seller), as well as for work under a 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 fixed assets; · Remuneration paid to the intermediary organization through which the asset 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. In determining market value, data on prices for similar products received in writing from manufacturers may be used; information on the price level available to state statistics bodies, trade inspectorates and organizations; information on the price level, published by the media and special literature, expert opinions on the value of individual fixed assets. Actual expenses for the acquisition of fixed assets, general 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 the legislation of the Russian Federation. Changing the initial cost of fixed assets is allowed in cases of completion, retrofitting, 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 value of similar fixed assets purchased or constructed in modern conditions. To eliminate this deviation, it is necessary to periodically reassess fixed assets and determine the replacement cost. The 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 organization’s property for the reporting period (quarter, half year, 9 months, and year) is determined by dividing by 4 amounts received from adding up half of the property value as of January 1 of the reporting year and the first day of the month following the reporting period, as well as the amount of property value for each first day of all other quarters of the reporting period.