Fixed assets

Almost any enterprise can not perform its activities without the property used in production processes. This property is a fixed asset that gradually transfers its value to the products in which they are used. This transfer is carried out in the course of depreciation charges, which depend on the group, which includes fixed assets, depreciation rates, service life. Depreciation can be calculated in various ways.

Fixed assets - property used in production, performance of work, the period of use of which is more than 12 months. At the same time, the cost criterion is not so important. There is such a thing - "active part of fixed assets". This is the name of the part of the material base of the enterprise that is most actively used in the production process. The specific weight of this active part is calculated in two ways:

• The value of the property, without facilities and buildings;
• The total value of all vehicles, machinery, equipment.

The basic means of each enterprise is its production potential, effective management of which is provided only when the accounting of property is correctly constructed in the accounting department. The organization of such accounting is influenced by its classification.

By types, there are such basic means: buildings, buildings; Equipment, machines; Means of transport; Devices, devices; tool; Computer technology; inventory; Breeding and productive livestock and other objects.

Based on the purpose of use, they are divided into non-production and production facilities. Non-productive services in most cases serve the social sphere of the enterprise, and production purposes are all property used in the process of production of commodity products and in management. On the grounds of use, the following fixed assets are distinguished:

• In operation;
• On modernization or reconstruction;
• On conservation;
• in reserve.

The fixed assets are leased and own.

All data on the movement of the property of the enterprise are reflected in the account 01, called "Fixed assets". On it, analytical accounting is maintained for specific inventory objects. All data about them are reflected in the inventory cards, which are entered into each object at the time of its arrival at the enterprise.

Account 01 "Fixed Assets" has a clear structure of sub-accounts, which reflect data on different groups of objects:

• 1 "production purpose";
• 2 "non-production";
• 3 "leased".

When determining the period of use proceed from:

• The expected period of application of this object according to the expected capacity or capacity;
• Physical and moral deterioration, depending on natural conditions, frequency of operation, the influence of the external environment, repair systems;
• Legal restrictions related to the period of use of the facility.

When acquiring property that is not intended for subsequent resale and which can bring economic benefits in the future, the data on it are displayed in accounting at the cost (original), which depends on the way it is received. It can be purchased, received from the founders, received free of charge, manufactured independently, built in a contractual or economic way.

Often enterprises are forced to implement such a procedure as the conservation of fixed assets. This is a compulsory measure with long downtime of the enterprise. It allows you to ensure the safety of property and to save tax costs. According to the decision of the company's management, an order and a commission are created to carry out inventory of objects. In the inventory card put a note on conservation and make up an appropriate act. When the object is transferred to conservation for a period of more than 3 months, accrual of depreciation is suspended in accounting. Such objects are accounted for on the sc. 01 apart. They are transferred to the debit of the subaccount "funds for conservation". Raskonservatsiyu arrange reverse posting.