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The accounting region of the budgetary institutions - Joga R.T.

5.3. Облік зносу та ремонтів необоротнихactiveів

Yak has already been designated, the minimum term for the exploitation of non-negotiable active animals is one ric. Termin ochikuvanoї ekspluatatsiї such ob'ektiv viznachaetsya in the order of order, I will look at the demonstrators of practice and the characteristics of the objects. One of the terms (scheduling) of terminality is to be cleared, the waxes are to be safely stored in all the factors, but the actual: the actual business, the intensity of the yogic service, the anchor service of the servants, the staffing up to the staff, the river is technologically advanced.

In the process of exploitation of non-obsolete active products, the post-operation of the test is carried out (zonos), but it is the post-ordination of the initial designations of the regions. Знос поділяється на фізичний - матеріальне спрацювання об'єктів - that's morality, a kind of vіdbіvії іnеrіnnya neoborotnykh activeіv on the background of the development of viribnitsvа novіh, the effective analogues. In the accounting region, the processes are identified for the additional nerahuvannya znosu on ob'ekt. Znoos nahahovuyutsya vsei neoborotnіi activa, scho perebuvayut na balancea seti. Виняток becoming soі групи об'эктів:

• Landslide dilyanki ta kapitalnyi vitrati for land plots;
• Budinki sporudi, yakі є unikalnymi pam'yatnikami arhitekturi ta mystetstva;
• Eksponi, eksponati, zrazki, dyuchi ta nedіyuchi model, maketi ta іnshі naочні посібники, що містяться в кабінетах та laboratoryіях i використовуться з навчальною та науковою метому;
• Productive, that is, the leanness, the service of the dog, the decorating of the piddoslidny creatures;
• Bagatel'ichnі nasadzhennya, shоo not досягли експлуатаційного віку;
• Stsenіchno-statement zasobi;
• Documentation of a typical project;
• Фільмофонди;
• Eksponati tsvarennogo svitu (in the zoos of this and other analogues);
• Бібліотечні funds;
• Museum of Artistic Culture;
• Малоцінні необоротні матеріальні activating;
• Білизна, постільні речі, одяг і взуття;
• Natural resources;
• Timchasov netitulnі sporudi;
• The material of the pre-natal valorization for the scientific needs;
• Non-revolutary material of special recognition.

Znos not vysnachaetsya takozh for neoborotnymi assets set, yaki roztashovano behind the cordon.

Naraukhuvannya znosu zdіysnyuetsya schorichno in the rest of the day. Розмір зносу виражається у відсотков до первісної (відновлювальної) вартості необоротних активів і називається нормою зносу. For naraukhuvannya znosu neoborotnіi activist rozpodilyayutsya on three groups, kozhna z yakih ob'єdnue vidpovіdnі ob'ekti for subrahunkami:

• Group 1 to talk about non-revolutary activists, and to organize themselves on subrakhuns No. 103, 106 (pidrogrupa 4). Tse budinka, їхні Structural components of that transmitting annex, zokrema zhitlіі будинки та їхні частини (floris mičcia zagal'nogo koristuvannya);
• Group 2, stocking up basic bottlenecks, registering on subrakhunk No. 104 (krіm підгруп 1, 2), auto transport and spare parts to nyogo, sho oblokovyvatsya to subrakhunku № 105, instructions of that inventory on subrakhunka No. 106 (krim pidgruppi 4), non-revolut activa on Subrakhunku No. 117. The purpose of the automobile transport is that of higher education (spare parts, the number of some for the odyssey is 500 USD), and the elec- tronic, optical, electrical and electronic devices, including electronic-calculating machines, automatic machines for information aggregation, information systems , Telephones, mikrofoni ta ratsії, інше конторське (офісне) обладнання, udatkuvannya ta prilad'da up to nyogo, Іnventarnaya tare;
• Up to the group of 3 non-revolut activists, to register on subrakhuns No. 104 (pidgrupi 1, 2), No. 105 (car transport of a spare part to a new one), No. 107 (pidgrupa 1), No. 108 (Stocks of bagatrices, Експлуатаційного віку), № 121, 122. The goal of non-negotiable activites is not included in groups 1 and 2.

Norms of a visa are to be visually recognized before the certification of the group of citizens, and to become:

• For the group of 1-5%;
• For the group 2-25%;
• For the group 3-15%.

Rozmіr znosu v sumarnomu vіraі viznachaetsya mnozhenyam pervіsnoї (vіdnovlyuvalnі) vаrtostі neoborotnіh activі on kіniec rock on vstanovlenu norm znosu.

Zauvazhimo, scho naraahuvannya znosu in rozmіrі 100% not і підставою for decommissioning the image of neoborotnyh active, ale for such minds naraukhuvannya znosu on ob'ekt pripinyatsya.

Для розрахунку зносу в бухгалтерії на підставі даних івенвентарних карток відкривається Відомість нарахування зноссу ф. № OZ-12 (budget) (Table 5.8). On zagalnu sumu znosu in hryvnia without kopiyok in ostannіy robochy day of the breast is stored memorial order No. 16.

The system of accounting for the accounting area is designated for the operation of mapping out rahun No. 13, "The zoning of non-rebel active" for subrakhunks:

• No. 131 "Waste of the main property";
• No. 132 "Acquisition of other non-current active assets";
• No. 133 "The Impact of Nonmaterial Activities".

The process of debridement of non-invasive active substances is impaired in a nerve-racking manner. Tse means, but the okremi of the part of the entity is to be tied up with its own primary power, and it is not so often. For pidtrymannya neoborotnyh active in the robochomu sti up to the moment of ix decommissioning, and takozh for zabibnyannya pre-hour vibuttyu neoborotnikh activev through nerobotozdatnist periodicnoy zdіysnyuetsya obeshgovuvannya ob'ektiv, and for the consumer to be carried out repair roboti roboti modernizatsii ob'ekta neoborotnykh activeiv. Repair of the interior of the warehouse and the nature of the nature of the service shall be supplemented on a regular basis, capitally and in a state.

In the case of on-line repair, the repair of parts, parts, and the use of a bootstrap is not performed. Капітальний ремонт передбачає заміну конструкцій споруд і будівель, а також заміну чи поновлення поношених вузлів. Kapitalnaya repair can be carried out in a pidrjadnim way, tobto z zaluchchennyam spetsializovanyh pіdryadnyh organizatsіy, i gospodarkim - by forces of self.

In the case of the gospodarskogo method, the repair of repair work is carried out by the authorities. With the back of the repairing robot, the overseas sight is viewed, the warehouse is defective in the warehouse, and the warehouse is repaired. Pіdstavoyu for the robot of the repair brigade set up an outfit for the robot, in which the complex of waggons should be identified, pay that warehouse for the repair works.

Table 5.8

F. No. OZ-12 (budget)

VIDOMІST NARAHUVANNYA ZNOSU ON THE BASIC BITCHES

For _____________________ 2002 p.

In the accounting department, the region of actual stocks is collected for the commodity object for the vitrates. In various ways, the repair of the robots of vitrati is carried out by the repair of the nurse, and a letter is sent to the viceny of the complex of robots. Budgetary install zdіysnyuєy rozraunkki s pіdryadchikom u mіr vikonannya vestanovlikh etapіv, іz we will write to the confirmation of this fact, to the sums of the sums on the actual saddle stitches. Priinyattya vikonalnogo repair ob'ekta okozlyuyutsya Act priinyatya-zdachi vidremontovanyh, rekonstrujovani those modernizovanyh ob'ektiv f. No. OZ-2 (budget).

The basic accounting is carried out in the field of knowledge and repairs. 5.9.

Table 5.9

BASIC ACCOUNTANTS CONDUCTED TO THE BACKGROUND OF THE SIGNIFICANT TONE REPAIRS OF INCUBATIVE ACTIVITIES