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Buhgaltersky Obl_k - Sopko VV

B.3.6.3.3. Otsіnyuvannya mainly zasobіv

In ekonomіchnih rozrahunkah vikoristovuyut three Vidi otsіnyuvannya mainly zasobіv: Pervin, vіdnovlyuvalnu i zalishkovu.

Pervin vartіst dorіvnyuє faktichnіy sumі costs pіdpriєmstva on pridbannya for virahuvannyam nadanih torgovelnih znizhok; Mito INSHI podatki, scho not vіdshkodovuyutsya pіdpriєmstvu; transportuvannya, installation, that INSHI vitrati scho bezposeredno pov'yazanі їh pridbannyam s; Costs for pobudovu i sporudzhennya mainly zasobіv (іnventarna vartіst);

vіdnovlyuvalna - vitratam on stvorennya, buduvannya, pridbannya, transportuvannya th installation danogo subject mainly from zasobіv Suchasnyj minds behind dіyuchimi tsіnami pereotsіnki at the time; zalishkova vartіst mainly zasobіv - at pervinnіy (vіdnovlyuvalnіy) vartostі for vіdkidannya instal lment.

Pridbanі (stvorenі) osnovnі zasobi zarahovuyutsya pіdpriєmstva on the balance sheet for Pervin vartіstyu.

Pervin vartіst ob'єkta mainly zasobіv skladaєtsya s such costs:

• Sumi, scho splachuyut postachalniku;
• Sumi, scho splachuyut pіdryadchikam for vikonannya budіvelno robіt and assembly;
• Sumi, scho splachuyut for іnformatsіynі, konsultatsіynі, poserednitskі that INSHI podіbnі Hotel in zv'yazku s Poshuk i pridbannyam (stvorennyam) Basic zasobіv;
• reєstratsіynі Zborov, Reigning mitogen that analogіchnі platezhі, zdіysnenі in zv'yazku s pridbannyam (otrimannyam) rights ob'єkt mainly zasobіv;
• sumi Mita; sumi indirect podatkіv in zv'yazku s pridbannyam (stvorennyam) Basic zasobіv, SSMSC not vіdshkodovuyutsya pіdpriєmstvu;
• vitrati Zi strahuvannya rizikіv, pov'yazanih s delivery of essential zasobіv;
• vitrati installation, installation, basic nalagodzhennya zasobіv;
• INSHI vitrati, bezposeredno pov'yazanі s pridbannyam (stvorennyam) Basic zasobіv i їh bringing up camp in the stench Money Does pridatnі for vikoristannya in zaplanovanih tsіlyah.

Vitrati on SPLAT vіdsotkіv for credit not to vklyuchayutsya pervinnoї vartostі mainly zasobіv, pridbanih (stvorenih) povnіstyu abo chastkovo for rakhunok bank loan.

Pervin vartіst bezoplatnoy otrimanih mainly zasobіv dorіvnyuє їh spravedlivіy vartostі otrimannya to date.

Pervin vartіstyu mainly zasobіv scho vnesenі to statutory kapіtalu pіdpriєmstva, viznaєtsya pogodzhena zasnovnikami (uchasnikami) pіdpriєmstva їh vartіst, Lots Other Yakscho not peredbacheno zakonodavstvom.

Pervin vartіst ob'єktіv translated to major zasobіv s vlasnoї gotovoї produktsії, dorіvnyuє її sobіvartostі, yak viznachaєtsya zgіdno s position (standard) buhgalterskogo oblіku 16 "Vitrati".

Pervin vartіst ob'єkta mainly zasobіv, pridbanogo in rezultatі obmіnu on podіbny ob'єkt, dorіvnyuє zalishkovіy vartostі sent messages ob'єkta mainly zasobіv. Yakscho zalishkova vartіst sent messages ob'єkta perevischuє yogo fair vartіst, the Pervin vartіstyu ob'єkta mainly zasobіv, otrimanogo in obmіn on podіbny ob'єkt, Je yogo valid vartіst s Included rіznitsі to fіnansovih rezultatіv (vitrat) zvіtnogo Pe- rіodu.

Pervin vartіst ob'єkta mainly zasobіv, pridbanogo in obmіn (abo chastkovy obmіn) on nepodіbny ob'єkt, dorіvnyuє spravedlivіy vartostі sent messages ob'єkta mainly zasobіv, zbіlshenoї abo zmenshenoї penny for the amount of chi koshtіv їh ekvіvalentіv, scho bula transferred (otrimana) pid obmіnu hour.

Pervin vartіst ob'єktіv mainly zasobіv paid zagalnoyu sumoyu, viznachaєtsya Shlyakhov rozpodіlu splachenoї sumi proportsіyno to spravedlivoї vartostі skin s Tsikh ob'єktіv.

Pervin vartіst mainly zasobіv zbіlshuєtsya on the bag vitrat, pov'yazanih s polіpshennyam ob'єkta (modernіzatsіya, modifіkatsіya, dobudova, doobladnannya, rekonstruktsіya toscho), yak generally produces up zbіlshennya maybutnіh ekonomіchnih Vigoda, pervіsno ochіkuvanih od vikoristannya ob'єkta.

Vitrati scho zdіysnyuyutsya for pіdtrimannya ob'єkta in robochem stanі that obsession pervіsno viznachenogo rozmіru maybutnіh ekonomіchnih Vigoda od yogo vikoristannya, vklyuchayutsya to warehouse vitrat zvіtnogo perіodu.

In buhgalterskomu oblіku osnovnі zasobi otsіnyuyut takozh i for carrying vartіstyu. In її skladі shaping can Buti:

a) Pervin vartіst pobudovi (sporudzhennya) abo pridbannya (іnventarna vartіst);

b) Basic vіdnovlyuvalna vartіst zasobіv, SSMSC pereotsіnenі ranіsh on rіznі dati;

c) oblіkova vartіst mainly zasobіv scho nadіyshli bezkoshtovno for danimi oblіku peredayuchoї PARTIES time іz oderzhuvacha costs on installed.