Buhgaltersky Obl_k - Sopko VV

B.3.6.3.10. Obl_k cost s doglyadu, utrimannya, repair, modernіzatsії, rekonstruktsії mainly zasobіv

1.Zagalnі position. Obl_k cost s doglyadu, utrimannya, repair, modernіzatsії, rekonstruktsії Provadia okremo for vsіma kinds of repairs (more precisely, kapіtalny) modernіzatsії, rekonstruktsії, dobudovi, doobladnannya toscho.

Vіdokremleno toil Buti oblіchenі tsі costs of means (i gospodarsky pіdryadny) їh vikonannya.

Character i Vidi robіt kapіtalnim for i Flow repair rіznі for okremimi species i GROUP mainly zasobіv. W looking around at tse perelіk robіt scho stosuyutsya of chi іnshogo mean repair vstanovlyuєtsya position of about repairs. Robot repair skladaєtsya s plan for Year s rozpodіlom on blocks.

Modernіzatsіya, rekonstruktsіya, dobudova, doobladnannya zdіysnyuyutsya on osnovі spetsіalnoї tehnіchnoї dokumentatsії.

Oskіlki navedenі vische robots (rekonstruktsіya, precisely i kapіtalny repair of fixed zasobіv) mozhut zdіysnyuvatisya pіdryadnim abo, abo gospodarskim way to fallow the method od vikonannya robіt Obl_k organіzuєtsya in rіznomu.

2. Obl_k cost s doglyadu, utrimannya, repair of fixed-line zasobіv. Faktichnі vitrati s-line repair (gospodarsky sposіb) Basic zasobіv vіdnosyat on costs rahunki dіyal- nostі - virobnitstva, nadannya poslug, komertsіynoї toscho.

Tehnіchno oblіkova robot bude od zalezhati varіanta nakopichennya Some of the elements of the cost.

Yakscho not pіdpriєmstvo vikoristovuє rahunki elementіv costs, it will be recording these:

Napriklad "Zagalnovirobnichі costs"

abo "Admіnіstrativnі costs"

abo "costs of zbut" toscho

Credit subrahunkіv "Virobnichі Inventories"

"Sirovina that materіali"

"Fuel type"

"Zapasnі Chastain"

"Rozrahunki s Pay pratsі"

"Rozrahunki Zi strahuvannya"

"Rozrahunkovy rakhunok" is the іn.

Yakscho pіdpriєmstvo vikoristovuє rahunki "Elements of cost", the oblіkovy processes skladaєtsya s dvoh etapіv.

In Persha etapі zdіysnyuєtsya processes formuvannya costs for vіdpovіdnimi Some of the elements of costs (materіalnih, to pay pratsі toscho) in korespondentsії s rahunkami vitrat. Taqiy records:

Debit rahunkіv elementіv costs:

"Materіalnі costs"

"Costs of pratsі" toscho

Credit rahunkіv vikoristanih resursіv (yak Tse vische shown).

On the other etapі zdіysnyuyut vіdobrazhennya s loan rahunkіv Elements of costs in the cost of debit rahunkіv dіyalnostі views.

Yakscho on pіdpriєmstvі precisely repair the main zasobіv vikonuє mehanіchny repair shop, the OAO All faktichnі costs vіdobrazhayutsya poperedno on debetі rahunka costs "Dopomіzhnі virobnitstva" and potіm vіdnosyatsya s tsogo loan rahunka dіyalnostі costs.

Obl_k repair costs is played with skin schodo ob'єkta, yaky remontuєtsya, okremo for mіstsem yogo perebuvannya (for shops, services toscho).

Yakscho in-line repair of fixed zasobіv vikonuє repair Budivelna organіzatsіya (pіdryadny sposіb), the OAO All faktichnі costs vіdobrazhayutsya on rahunku dіyalnostі costs.

Blog bude so:

Debit rahunkіv "Zagalnovirobnichі costs"

"Admіnіstrativnі costs"

"The costs of zbut"

Credit rahunka "Rozrahunki s postachalnikami i pіdryadchikami".

In razі, if at pіdpriєmstvі stvoryuєtsya maintenance fund (reserve koshtіv) for rіvnomіrnogo Adding to sobіvartostі produktsії (robіt, poslug) on ​​їh repair costs that vitrati obіgu, narahovana scrip zgіdno Zi vstanovlenim norm vіdobrazhaєtsya records for debit rahunkіv oblіku vitrat i vitrati obіgu ( in skladі Elements "INSHI vitrati").

Debit rahunka "Zagalnovirobnichі vitrati"

Debit rahunka "Admіnіstrativnі vitrati"

Debit rahunka "Vitrati on zbut" toscho

Credit rahunkіv: "Reserve the following vitrat i platezhіv"

"Repair fund".

In tsomu vipadku OAO All costs for repairs zakіnchenim, oblіkovanim on rіznih rahunkah, oformlyuyut such records:

Debit rahunka "Reserve the following vitrat i platezhіv" subrahunok "repair fund"

Credit rahunka "Repair of the main zasobіv".

Rіznitsya mіzh factuality vitratami to repair the one planned in vіdrahuvannyami vіdobrazhaєtsya balansі for pitched 1 sіchnya yak reserve the following vitrat i platezhіv abo vitrati maybutnіh perіodіv.

3. Obl_k costs pov'yazanih s polіpshennyam (rekonstruktsієyu, modernіzatsієyu, dobudovoyu, kapіtalnim repair toscho) Basic zasobіv. Costs pov'yazanі s polіpshennyam mainly zasobіv - on rekonstruktsіyu, modernіzatsіyu, dobudovu, kapіtalny repair pereobladnannya toscho peredbacheno oblіkovuvati on rahunku "Kapіtalnі іnvestitsії" (technique oblіku kapіtalnih іnvestitsіy roz- look okremo).

Nakopichena scrip costs pov'yazana s polіpshennyam zasobіv Main, yak generally produces up zbіlshennya maybutnіh ekonomіchnih Vigoda, ochіkuvanih od yogo vikoristannya, zapisuyut as follows:

Debit rahunka "Osnovnі zasobi" (vіdpovіdny ob'єkt)

Credit rahunka "Kapіtalnі іnvestitsії".

Pіslya such records scrip narahovanoї amortizatsії on ob'єktu spisuєtsya s rahunka "instal lment aktivіv non-negotiable" for rakhunok "Osnovnі zasobi". Viznachaєtsya new book (Pochatkova) vartіst ob'єkta rozrahovuєtsya is the new norm amortizatsії.