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Accounting region - Sopko V.V.

B.3.7.4. Amortization of non-material assets and that region

Vіdpovіdno until P (s) Bo 8 on the other hand, amortization of non-material assets in the form of a stretch of the term of cinnamon victoria, not more than 20 rises, more often than not, take it to the region.

Investment in the terminology of cinnamon vikoristannya intangible asset mak vrahovuvati:

Lines of cinnamon;

science and technology progress and food for products, comrades, robots, servants, asks for a new asset (moral znos);

legal chi іnshі obmezhennya on yogo vikoristannya;

інші officers.

The method of determining the amortization of an intangible asset is to be taken independently, at all times, due to the peculiarities of the i-form, the recognition of the most economical benefits.

Sum of depreciation, insured by a stretch of a certain period, I’m imagining at the warehouse of the whole period, but I’ll turn on until I have my own assets.

The term of cinnamon is a non-material asset and the method of depreciation is considered in the end of the period, and in the period of time, the term is fixed and the term is fixed.

Zmіna method of accumulating depreciation of an intangible asset as an image as before of the regional policy in the same way as the national standard of accounting area No. 6 “Vremenlennaya pardon and repayment of financial statements”.

Narakhuvannya depreciation is shown in the debit of the unit, the debit of the unit, and the commercial loan and the loan of the sub-unit “Depreciation (amortization) of non-material assets”.

B.3.7.5. Obl_k vibuttya non-material assets

Vibutty non-material asset may be related to:

  1. immolation is removed from the above economic vigod vid yogo vikoristannya;
  2. free transfers;
  3. sale.

At the time of vibration of non-material assets, at the same time with the immunity of the third largest country, to rob such records:

  1. For the sum of the insured depreciation for the day of vibration:

     Debit of a rakhunka "Demolition of non-material actives"

Credit rahunka "Nematerіalny activi".

  1. For surplus wartiness of non-material assets:

Debit of a rakhunka "Writing off non-current assets"

Credit rahunka "Nematerіalny activi".

Spend that income, associated with vibrations, to be visualized in a similar way to the process of vibrations of the main problems in case of liquidation (div. Part B.3.6).

When selling (realizing) intangible assets, trying to make a statement about the debit of the sub-chart “ Amortization of non-material assets ” (for the sum of the insured amortization), on credit of the “Non-financial assets” (for the amount of the unrecognized cost) .

Dalі records hi zdіdno zlіdno o oblіkom process sale, realizatsії that vnaznachaetsya result vid sale, scho to be credited to rakhunok.