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Buhgaltersky Obl_k - Sopko VV

B.3.6.3.8. Obl_k amortizatsії mainly zasobіv

Ob'єktom amortizatsії Je okremі osnovnі zasobi, krіm zemlі, produktivnoї thinness, zhilih budinkіv, sporud be landscaped, avtomobіlnih dorіg zagalnogo koristuvannya, vidavnichoї produktsії (book, magazine, brochure toscho) stsenіchno-postanovchogo іnventaryu, eksponatіv muzeїv, zooparkіv, ob'єktіv mobіlіzatsіynogo priznachennya.

Depreciation narahovuєtsya protyagom line korisnogo vikoristannya (ekspluatatsії) ob'єkta mainly zasobіv, yaky vstanovlyuєtsya pіdpriєmstvom at viznannі tsogo ob'єkta asset (zarahuvannі on the balance).

Narahuvannya amortizatsії prizupinyaєtsya on perіod rekonstruktsії, modernіzatsії, dobudovi, doobladnannya that konservatsії ob'єkta mainly zasobіv.

When viznachennі line korisnogo vikoristannya (ekspluatatsії) ob'єkta slіd vrahovuvati:

ochіkuvane vikoristannya ob'єkta pіdpriєmstvom s urahuvannyam yogo abo potuzhnostі produktivnostі;

fіzichny that moral instal lment scho peredbachaєtsya;

pravovі abo podіbnі obmezhennya schodo strokіv vikoristannya ob'єkta that INSHI factors.

Rows korisnogo vikoristannya (ekspluatatsії) ob'єkta mainly zasobіv pereglyadaєtsya in razі zmіni ochіkuvanih ekonomіchnih Vigoda od yogo vikoristannya.

Depreciation ob'єkta mainly zasobіv narahovuєtsya, vihodyachi s new line korisnogo vikoristannya, pochinayuchi s mіsyatsya, the following line for mіsyatsem zmіni korisnogo vikoristannya.

Up to 1 sіchnya 2000 r. on pіdpriєmstvah dіyali serednorіchnі normalized amortizatsіynih vіdrahuvan, rozroblenі diferentsіyovano for okremimi species i GROUP mainly zasobіv in percentage to їh balansovoї vartostі. Pong boule єdinі for vsіh of companies i organіzatsіy Square od the Branch.

Zgіdno h n (c) BO 7 "Osnovnі zasobi 's 1 sіchnya 2000 r. method amortizatsії Got vrahovuvati form in yakіy Ekonomichna Vigoda od asset otrimuєtsya pіdpriєmstvom. Tom vibіr metodіv amortizatsії mainly zasobіv pіdpriєmstvo zdіysnyuє samostіyno, zastosovuyuchi to skin ob'єkta mainly zasobіv vіdpovіdny method narahuvannya amortizatsії.

Obranі methodological amortizatsії mainly zasobіv Je Some of the elements oblіkovoї polіtiki pіdpriєmstva.

In P (s) BO 7 "Osnovnі zasobi" peredbacheno scho depreciation mainly zasobіv narahovuєtsya іz zastosuvannyam such metodіv:

• pryamolіnіyno for Yakima rіchna scrip amortizatsії viznachaєtsya dіlennyam vartostі, yak amortizuєtsya on ochіkuvany perіod hour vikoristannya ob'єkta mainly zasobіv;
• zmenshennya zalishkovoї vartostі for Yakima rіchna scrip amortizatsії viznachaєtsya yak dobutok zalishkovoї vartostі ob'єkta on the cob rock zvіtnogo that rate amortizatsії, obchislenoї vihodyachi Zi line korisnogo vikoristannya ob'єkta;
• priskorenogo zmenshennya zalishkovoї vartostі for Yakima rіzna scrip amortizatsії viznachaєtsya yak dobutok zalishkovoї vartostі ob'єkta on the cob rock zvіtnogo that rate amortizatsії, obchislenoї vihodyachi Zi line korisnogo ob'єkta, yak podvoyuєtsya;
• cumulative for Yakima rіchna scrip amortizatsії viznachaєtsya dobutok vartostі yak, yak amortizuєtsya, that cumulative koefіtsієnta. Cumulative koefіtsієnt rozrahovuєtsya dіlennyam kіlkostі rokіv scho zalishayutsya to kіntsya ochіkuvanogo perіodu hour vikoristannya ob'єkta zasobіv mainly, for the amount of numbers rokіv yogo korisnogo vikoristannya;
• virobnichogo for Yakima rіchna scrip amortizatsії viznachaєtsya yak dobutok factuality rіchnogo obsyagu produktsії (robіt, poslug) that virobnichoї amortizatsії rates. Virobnicha rate amortizatsії obchislyuєtsya dіlennyam vartostі, yak amortizuєtsya on zagalny obsyag produktsії (robіt, poslug) yaky pіdpriєmstvo ochіkuє virobiti (vikonati) CIM ob'єktom.

Oskіlki method amortizatsії ob'єkta mainly zasobіv obiraєtsya pіdpriєmstvom samostіyno s urahuvannyam ochіkuvanogo method of otrimannya ekonomіchnih Vigoda od yogo vikoristannya, to pіdpriєmstvo method amortizatsії ob'єkta mainly zasobіv pereglyadaє in razі zmіni ochіkuvanogo method of otrimannya ekonomіchnih Vigoda od yogo vikoristannya. Narahuvannya amortizatsії for novim method pochinaєtsya s mіsyatsya, the following method for mіsyatsem zmіni amortizatsії.

Methods rozrahunku okremih vidіv amortizatsії:

1. Method pryamolіnіynogo write-downs:

2. Method priskorenogo zmenshennya zalishkovoї vartostі

3. Method zmenshennya zalishkovoї vartostі

Primіtka to n. 2 i 3. Norma amortizatsії viznachaєtsya pryamolіnіynim way. Pervin vartіst - nakopichena depreciation - tse carrying vartіst.

4. The method of cumulative

5. The method Virobnichy

Narahuvannya amortizatsії pripinyaєtsya s mіsyatsya, for the following mіsyatsem Where Money Does ob'єkt mainly zasobіv becoming pridatnim for korisnogo vikoristannya.

Narahuvannya amortizatsії pochinaєtsya s mіsyatsya, for the following mіsyatsem vibuttya ob'єkta mainly zasobіv.

For oblіku narahovanoї sumi amortizatsії in Ukraїnі vikoristovuyut rahunki "instal lment aktivіv non-negotiable" (instal lment mainly zasobіv).

Depreciation narahovuєtsya for vsіma ob'єktami scho perebuvayut in ekspluatatsії for pitched on Pershe number danogo mіsyatsya (quarter, season, rock). For ob'єktami scho nadіyshli i vibuli s ekspluatatsії in seredinі mіsyatsya, depreciation narahovuєtsya abo narahuvannya pripinyaєtsya s Persha of the following mіsyatsya. Napriklad, Yakscho ob'єkt buildings ekspluatatsіyu abo vibuv 20 sіchnya, narahuvannya i pripinennya narahuvannya amortizatsії pochinaєtsya of 1 Dire.

Amortizatsіynі vіdrahuvannya conductive protyagom factual life of the main line zasobіv, ale not bіlshogo for standard.

Narahovuєtsya depreciation for property, plant zasobami scho perebuvayut in remontі an hour їh downtime for timey i scho Yea zapasі in (on skladі).

On pіdpriєmstvah іz seasonal nature virobnitstva rіchna scrip amortizatsії narahovuєtsya hour pіdpriєmstva robots.

In season virobnitstvah scrip amortizatsіynih vіdrahuvan be made to the cost of virobnitstva perіod robots protyagom rock.

For polegshennya tehnіki rozrahunki amortizatsіynih vіdrahuvan for OAO All nastupnі mіsyatsі rock schomіsyatsya rozrahovuєtsya depreciation deprivation for the introduction i vibulimi mainly zasobami protyagom tsogo mіsyatsya. Napriklad, the bag amortizatsіynih vіdrahuvan for lyuty potrіbno oblіkovuvati s Tsikh nayavnostі zasobіv 1 Dire. Tom amortizatsіynih vіdrahuvan to Sumi, yak oblіkovuvalasya for sіchen, potrіbno Add your scrip amortizatsіynih vіdrahuvan for pribulimi i vіdnyati scrip amortizatsіynih vіdrahuvan for vibulimi in sіchnі mainly zasobami. At this very order obchislyuyut scrip amortizatsіynih vіdrahuvan for the following cutaneous mіsyats.

For obchislennya sumi amortizatsіynih vіdrahuvan vikoristovuyut rozroblyuvalnu table.

Schomіsyachnu scrip amortizatsії, narahovanu for vstanovlenimi standards vіdobrazhayut on rahunkah such records:

Debit rahunka "costs of amortizatsіyu" and Dali s tsogo loan rahunka debited vіdpovіdnih rahunkіv for character dіyalnostі that cost elements:

Debit rahunka "Virobnitstvo"

Debit rahunka "Vitrati Zi zbutu"

Debit rahunka "Zagalnovirobnichі vitrati"

Debit rahunka "Admіnіstrativnі vitrati"

Debit rahunka "Obslugovuyuchі virobnitstva i Gospodarstwa"

Credit rahunka "instal lment aktivіv non-negotiable" (mainly zasobіv)