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4.3. Нараування та облік зносу (амортизації) creature

On all the productive tvarin, yakі oblikovutsya in the warehouse of the main zabotiv, accrual of depreciation.

Item 22 Provision (Standard) of the accounting area 7 "Basic zasobi", hardened by the order of the Ministry of Finance

Ukraine on 27.04.2000 No. 92, pobarbcheno, sho ob'ektom amortization є osnovny zasobi (krim zemli). Tse means, the productivity of the productive creatures of the main herd is now depreciated. If you can mishandle yourself, be sure that you have the right to use P (C) BP 7 "Basic zasobi" method in naryahuvannya amortization, and such norms and methods naraahuvannya amortization, pobabacheni Law of Ukraine "About obodotkatvanya pributku pidpriemstv" dated May 22, 1997 № 283/97-ВР .

The method of depreciation for all the basic occupations, for that number and for productive leanness, is to be self-imposed.

Сільськогосподарські підприємства у бухгалтерському обліку суму амортизації Productivity of the thinness відносять на собівартість одержаної від продуктивних тварин продукції. Тобто сума амортизації корів общего стада розподілятиметься між вартістю приплоду і моло; Sheep - mіzh vartіstyu to an orchard, milk and іvni; Pigs - vidnositis on vartіst to the offspring.

NARAUVANNA amortization of the main assets, in addition to the numbers and productive tvarin, up to P (C) BO 7 "Basic zasobi", zdіysnyuyutsya stretching line їx corynnogo vikoristania (ekspluatatsii), a kind of preexponence viznachaet samostiyno, one o'clock in the introduction of the basic zabotiv in ekspluotaatsiyu.

On sylskogospodarskomu pidpriemstvі nadokhozhdenie leanness to the main flock may be the result of transferring tvarin zinyshih vіkovyh group, bought in the least gospodarstva abo the population. Do you have any reason to complain about the issue, to the anchor, krim kerivnik (yo yogo intercessor) and the representative of the accountancy, obovzyazkovo enter pratsitsniki zoo veterinary service. Після деталиального огляду тварин комісія складає Act for transferring the creature from the group to the group of abo Act of priyymannya-transmissions (internal extension) of the main occupations, yakі і є підставою for зарахування creatures to the main herd, tobto to the warehouse of the main pawns.

With a vignette of a corynical vicarage, the productiveness of the slim is obovozyakovo vrachovuvaty soi factori:

• The creature of the creature with the above-mentioned;

• Productivity;

• phizic mill (alive vaga, exter'er, constitution).

У разіміни очікуваних економічних вигод від використання тварини внаслідок зміни One of these factors in the lines of the Corusional Exercise can be exchanged. Amortization in such a vipadka narahovuyutsya vyhodachi z new line korosnogo vikoristania, poichinauchi z misyatsya, nastupnogo misyatsom zmіni chyogo

Line (clause 25 П (С) БО 7 "Basic zashobi").

Pervinna vartnist tvarin zalezhatimme vid one, a kind of sham tvarini wasted up to the main herd. At the time of purchase of goods in other countries, the population is the price of the purchase price, and when transferred to other countries, the group of products is planned to collect livestock, yak in rock can be brought to the actual level.

Obyarayuchi method of depreciation, nepohіdno pam'yatati, scho productive leanness - tse zhizhi orgizmi y oderzhanie produktsii vіd neї u rіznі perіodi chasu bude neodnakavim. Productivity tvarin deposit in a number of factors: minds utriannya, ratsionu govodannya, fizichnogo stanu tvarini, її vіku, weather minds, pori rock tochno.

Vrahovoyuchi tsі osoblistostі, з п'яти метоів нарахування амортизації, пропонованих П (С) БО 7 "Основные засоби" для амортизації продуктивної хуби, доцільніше застосовува виробничий метод. The essence of this method is the way in which the sum of depreciation is defined as the additional income of the actual monthly output of the product and the depreciation rate. Virobnicha the rate of depreciation is calculated on the basis of wages, the depreciation, on the zagalnyy otsyag produktsii, a kind pidpriemstvo ochiku virobiti z vikoristannyam ob'ekta basic zasobiv (in our vypadku - productive tvarin).

For узагалнення інформації про нахоховану амортизацію The plan rahunkiv pogobacheno rakhunok 131 "Znos (depreciation) of the main zasobiv." According to the loan, you can change the depreciation of the depreciation and the debit - zmenshenny sumi znosu. Naraukhuvannya amortization of productive leanness will be formalized by: D-t 232 K-t 13.