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Bookkeeping region at the economy galuses - Zakhozhay VB

3.4. Облік витрат, пов'язанам з технічним обслуговуванням і Repairs to motor transport

Zgіdno s instructions to Mіnіsterstva od 30.3.98 Transport of Ukraine number 102 Pro zatverdzhennya position of about tehnіchne obslugovuvannya i repair dorozhnіh the agriculture zasobіv avtomobіlnogo transport system tehnіchnogo obslugovuvannya i repair vehicles on pіdpriєmstvah, SSMSC vikoristovuyut vehicles in

Fig. 3.1. System of technical maintenance and repair

Vibronichnyh tsіlyah, then the number for nadannya transport services to third-party spozhivacham, zakazdaetsya z pevnyh elektimentov (Figure 3.1).

Економічний зміст терміна "ремонт" та облік витрат на ремонт визначають відповідно to P (S) БО-7. Pіd hour здійснення технічного обслуговування і repair підприємство can carry пінні витрати, по'яціна з підприємство праці, використанням запасних частин, оплатою послуг сторонніх организаізацій тощо. In the accounting area, the claim is for item 15 P (C) BO-7 vitraty, repaired with the repair of the main vehicles (for that number of road vehicles), included before the vitality of the equipment in the pivotal situation. Vitraty, povzjazanny zі zіlіlshennyam majbutnih ekonomichnyh vigod, obchatkovo-ochikuvanykh vіd vіkoristannaya transport, included to the warehouse of the first car of a specific car. Neobhіdno vrahuvati, if scho pid hour kapіtalnogo repair zamіnyuєtsya whether yaky base unit avtomobіlya when i tsomu polіpshuyutsya yogo tehnіchnі pokazniki porіvnyano s tsimi Well parameters to zamіni (napriklad, avtomobіl bude less then vikoristovuvati gasoline), the buhgalterskomu oblіku vitrati, pov'yazanі h Takoyu zamenoju, повинні збільшити первісну вартість автомобіля. Vodnochase slіd pam'yatati about vimogi podatkovih oblіku: to warehouse gross vitrat mozhut include vitrati zvіtnogo perіodu, pov'yazanі s repair is the іnshimi views udoskonalennya avtomobіlya have sumі, scho not perevischuє 5% balansovoї vartostі vsіh mainly zasobіv pіdpriєmstva, viznachenіy pitched in the ear Zvitnogo rock. Suma vitrate, incurred at the designated tsіlyakh, yaka, 5%, zbіlshu balansovuyu vartimosti drugy grupi basic zasobіv, okklіlki avtotransportnyi zalabi nalezhat sama to tsієї grіpi basic zаobіv.

If the repair is not interchanged, then 5%, then by the method of the uniqueness of the wings, the spare parts to the warehouse are added to the stock of the spare parts to take the fate of the rozraunka increase (zmenshennі) balancing and maintenance stocks. If the sum of the repair is 5%, repair of the vicarities in the repair of the spare parts is to be violated by the filling of the spare parts on the ear of the wheeled passage (sheet DPAU dated November 17, 1998 No. 13445/10/15117).

Ale Taqiy Obl_k spare Chastain Je dosit trudomіstkim i Mauger cause seryoznih pomilok, oskіlki at provedennі concrete repair, napriklad on the cob rock, practical nemozhlivo peredbachiti zagalnu the bag repair, yaky bude zdіysneno in zvіtnomu rotsі. In tsomu vipadku bіlsh dotsіlnim Je does not include replacement vartіst Chastain to warehouse gross vitrat at їh pridbannі i, vіdpovіdno not vrahovuvati vartіst such zapchastin zgіdno n s. 5.9 Law of Ukraine "About Prybutok" to factuality їh vikoristannya for repair robіt.

The work of the vicarities in the repair of the spare parts is carried out at the warehouse of the vitolite, the abrasive shock, the depreciation of the repair, more than 5%, the right-of-way is included in the repair when the 5% wart repair is completed before the vitrification of the bridging period. When tsomu scrip MPE, splachena postachalnikovі in zv'yazku s pridbannyam spare Chastain, guilty Buti vіdnesena to warehouse podatkovih loan from vіdpovіdnomu zvіtnomu perіodі (tobto in zvіtnomu perіodі pridbannya such spare Chastain).

Butt. In the 1st quarter of 2004, Підприємство виконло a point-by-stage repair of a waggon car (Table 3.7). At the time, the services of the technic technical service were vikoristivuvannya, vartizhest of some become 1500 UAH, in addition, MPE 20% - 300 UAH. Takozh at the process of repairing the robots of buli vikoristani for-

Table 3.7. Correspondence of the population of agricultural lands

Пані частини, що meant on balance підприємства - обліковою вартістю в сумі 300 грн.

Крім легкового, в господарській діяльності підприємства використовується також і вантажний автомобіль.

Balansov vartіst usіh basic zasobіv підприємства (for giving not accounting, but for the sub-region) on the ear of zvitnogo rock became 211 UAH (5% vіd vkazano balansovoi vartostі become 10.55 UAH).