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The economy of agricultural enterprises - Andriychuk V.G.

13.2. Вартісна assessment of non-material assets (resources)

Pіdpriєmsstva Mayuzhlіst pribdat nematerialnye activi in ​​different ways:

  • buy for a bank of power kostіv і credit to the bank (the right to vinіd, know-how, software for secure EOM, trademarks);
  • to gain the introduction of a national foreign participant to the statutory fund of private ownership (the right to brown land, natural resources, know-how, technology);
  • with a hat of good luck as a result of reproach, obdnannya, anger with the best pledges (Cood will, trademarks, know-how, the right to trademark words are skinny);
  • managers of non-cash transfers and non-material assets by legal entities and physical persons.

Pridprimstvo can independently divide the intangible asset. But there’s a better view of the balance of business than today, as long as you have the necessary resources and the technical resources to bring the already acquired non-material resource to the place, which is necessary for the second, there’s a need for more intangible asset maybutnyo economically vigodi. Mostly, a non-material asset is not required, if one of the following criteria is to be used, then you need to bring the benefit to the payroll period, and the non-material asset should not be taken for the balance of the business.

The way of gaining intangible assets is without delay pouring into the groshova valuation, for a kind of stench I can imagine on the balance sheet. So, you can take advantage of the non-material activity to take care of the first part, how to store it for the most part from the previous version of the certificate, which would be attached to a practical community (see the list for the consultation; if necessary, vitrati for the payment of Meat, indirectly attached, I don’t need to pay attention). As a matter of fact, a non-material asset of making chi arrivals is often increased often for bank loans to a bank, then you won’t be included in the payment for paying the loan to the first newsletter.

Estimation of non-material assets , which should be contributed to the statutory fund as a contribution of one of the founders, who would like to be an expert in maintaining the right to fair participation. Non-materially transferred non-material activity to assess for a fair wart with a string of functions before the moment of such transfer.

An intangible asset can be added by means of ownership and, as a result, an exchange for an opportunity. In such a case, primary wartiness is expensive and surplus wartiness is transferred to exchange an intangible asset. As far as the wartiness of the transferred object is being transferred, I am fair to the wart, then the first wisdom of the repossessed intangible asset is whether the wartime is included in the release to the financial results (vitrate) of the free period.

The first part of the non-material assets, which is removed from the result of the return, is the right. First of all, a non-material asset, fostered by investment, is formed out of direct non-material vitrates, which are connected with a deed and are given to the material asset to the camp, which is appendage to the state of vicar.

Independently, there is a way to add non-material resources and ensure that they are introduced into the operation and are fully documented in order to describe Denmark as a source of authority, as well as to identify this. For example, if one is involved in a one-time business, one of the participants, as a contribution to the Statutory Fund, transfers its right to be corroded by land, water, by which it has its own natural resource, all rights to it, but there is no doubt that it is public, This document was blamed on the Buti State Act on the right of private property on land. If you know how to do it, please take possession of a detailed description (verbal explanation, necessary formulas, lean arm), but there’s a lot of potential for buying and buying. Pridbannya rights to vikoristannya trademarks, vinokhodіv guilty buti pіdtverdzhene vіdpovіdnymi patents.

In the process of acquiring the intangible asset of the first asset, the opportunity is to pay for the sum of vitrates, due to such benefits (urgent) of the indicated asset, for which it is foreseen the first and foremost of the first of May. This can be presented through a subordinate line of cinnamon victorious non-material asset and increased capacities (vddachi). Vitrati on pidtrimannya non-material asset at the appendage for the vikoristannya stan i nd vyd of the first viznesno iznenochnogo vigodi vidody to bring to the warehouse vitraty zvitny period.

For the necessary business, you can reassess non-material assets for fair fair participation. Protea such reassurance is less useful for quiet intangible assets, for more active market. For a new character, draw this: at any time you can know the interesting sub-markets - sellers and buyers; Information about the market for such a market is made accessible, while comrades who sell themselves and bathe here are one-day.

Relocation of the intangible asset (PE) is signaled for:

Reassessment of the intangible asset

de PV on - the priority of the intangible asset; SV on - the fairness of the intangible asset is fair; ZV na - zalyshkova vart_ tstoy asset.

Viraz several index of intangible asset call the index of an intangible asset. On the basis of which the factor is set and the bearing of the given resource. Yak і according to the main problems, the sum of the additional surplus wartosti is displayed at the warehouse of the additional capital, and the sum of the worn out is displayed on the vitrates of the free period.