Бухгалтерський облік - Sopko V.V.

B.3.6.3.5. System of synthetic fertilizers

For the region of the main sites, the so-called Synthetic Rahunks are:

№ 10 "The basic zasobi" - the recognition for the region of the reality of the main types of assets, but it is not enough to overexploit in the exploitation, but in the reserve, at the conservation of chi in orendi. The basic zasobi oblikovkuetsya for the initial chi vidnovulyvalnoy vartіstyu.

On rakhunku number 10, the oblast is divided into two main categories:

  • Landed lots;
  • Каітальні витрати на поліпшення земли;
  • Budinka and sporodi;
  • The machine is very attractive;
  • Transport felling;
  • Інструменти, прилади та івенвентар;
  • Robocha is productive leanness;
  • Bagatorichnі nasadzhennya;
  • Інші основні засоби.

Okrema group of basic zasobliv oblіkovuyutsya pіd nazvoyu "Іnshі neoborotnі materіalnyі activії", rakhunok № 11. On tsіomu rahunkі oblіkovot takіі napіchnі zasobi:

1. Bibliotechny funds.

2. Small-scale non-revolutary material activists.

3. Timchasov netitulnі sporudi.

4. Natural resources.

5. Inventory containers.

6. Offering a rental.

7. Інші необоротні матеріальні активи.

№ 13 "Acquisition of non-rebel active assets", "Acquisition of the main assets" - of the recognition for the depreciation of the basic occupational processes in the process of transferring the product to new products. Three subharunks are chiseled at the plow:

  • The carrying out of the main pawns;
  • The destruction of the non-current active assets;
  • The impact of non-active activities.

Облік усередині subrahunka conducted in the veins of the group's main groups of grave robberies in the galusian confession, the main possessions of the state of the most uninhibited main occupations, and also for their classificativeness.

Repair of the main pawns, in the solitude of the nature of the weather, on the rahuns.

For the region of actual costs of capital repairs of the main assets, the need to cover property, zokrema and reconstruction, modernizatsiyu obladnanja is recognized as a raunch of "Kapitalnі інвестиції". In the accounting region (notwithstanding the norms of the tax law), the primary vartity of the basic loans is reduced to the sum of the costs incurred in the payments of goods (modernization, pre-taxation, pre-taxation, reconstruction of goods), yak to bring to the level of the Maybutnye ekonomichnyh vigid, vikoristannya.

Costs of in-line repair, utrimannya ustatkuvannya toscho scho zdіysnenі for zabezpechennya maybutnіh ekonomіchnih vigіd, Pervin ochіkuvanih od vikoristannya ob'єkta mainly zasobіv, vіdobrazheny on vіdpovіdnih rahunkah costs ( "Zagalnovirobnichі vitrati", "Admіnіstrativnі vitrati", "Vitrati on zbut" toscho) .