Plan rahunkіv buhgalterskogo oblіku

Rakhunok 83 "depreciation"

Rakhunok 83 "depreciation" for priznacheno uzagalnennya information The scrip narahovanoї amortizatsії zasobіv basic, non-negotiable іnshih materіalnih aktivіv that nematerіalnih aktivіv.

For debit rahunku 83 "depreciation" vіdobrazhaєtsya scrip narisovanna amortizatsіynih vіdrahuvan for credit - write-downs on rakhunok 23 "Virobnitstvo" sumi amortizatsіynih vіdrahuvan, SSMSC directly vklyuchayutsya to virobnichoї sobіvartostі produktsії (robіt, poslug) to dopomіzhnih costs (pіdsobnih) virobnitstv on rahunki class 9 - sumi amortizatsіynih vіdrahuvan scho vіdnosyatsya to virobnichih overhead vitrat, admіnіstrativnih i zbutovih vitrat, abo on rakhunok 79 "Fіnansovі results," Yakscho pіdpriєmstvo not zastosovuє rahunki class 9).

Rakhunok 83 "depreciation" Got takі subrahunki:

831 "depreciation mainly zasobіv"
832 "non-negotiable depreciation іnshih materіalnih aktivіv"
833 "depreciation nematerіalnih aktivіv"

On subrahunku 831 "depreciation mainly zasobіv" uzagalnyuєtsya іnformatsіya about narahuvannya amortizatsії mainly zasobіv.

On subrahunku 832 "non-negotiable depreciation іnshih materіalnih aktivіv" uzagalnyuєtsya іnformatsіya about narahuvannya amortizatsії іnshih materіalnih aktivіv non-negotiable.

On subrahunku 833 "depreciation nematerіalnih aktivіv" uzagalnyuєtsya іnformatsіya about narahuvannya amortizatsії nematerіalnih aktivіv.

Rakhunok 83 "depreciation" koresponduє

s for debit credit rahunkіv:

s for a loan debit rahunkіv:

13

"Instal lment aktivіv non-negotiable"

23

"Virobnitstvo"

79

"Fіnansovі result"

91

"Zagalnovirobnichі vitrati"

92

"Admіnіstrativnі vitrati"

93

"Vitrati on zbut"

94

"INSHI vitrati operatsіynoї dіyalnostі"