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Buhgaltersky Obl_k - Sopko VV

B.3.7.4. Depreciation nematerіalnih aktivіv that їh Obl_k

Vіdpovіdno to P (s) Bo 8 narahuvannya amortizatsії nematerіalnih aktivіv zdіysnyuєtsya protyagom termіnu їh korisnogo vikoristannya, ale not bіlshe 20 rokіv, pochinayuchi s dati of acceptance on Obl_k.

Pіdpriєmstvo at viznachennі termіnu korisnogo vikoristannya nematerіalnogo asset Got vrahovuvati:

Lines korisnogo vikoristannya tsogo pіdpriєmstvom asset;

NAUKOVO-tehnіchny progressive i zmіnu popitu on produktsіyu, goods, robots, Hotel, SSMSC viroblyayutsya s Relief tsogo asset (moral instal lment);

yuridichnі INSHI obmezhennya chi on yogo vikoristannya;

INSHI chinniki.

Method narahuvannya amortizatsії nematerіalnogo asset obiraєtsya pіdpriєmstvom samostіyno, vihodyachi s yogo Especially FORMS otrimannya ochіkuvanih ekonomіchnih Vigoda.

Sumi amortizatsії, narahovanoї protyagom zvіtnogo perіodu, vіdobrazhayutsya in skladі vitrat tsogo perіodu abo vklyuchayutsya to sobіvartostі іnshogo asset.

Termіn korisnogo vikoristannya nematerіalnogo asset is the method amortizatsії pіdlyagaє pereglyadu in kіntsі zvіtnogo perіodu, Yakscho in the following perіodі ochіkuyutsya suttєvі zmіni tsogo termіnu porіvnyano іz yogo Pochatkova otsіnkoyu.

Zmіna method narahuvannya amortizatsії nematerіalnogo asset vіdobrazhaєtsya yak zmіna oblіkovoї polіtiki vіdpovіdno to natsіonalnogo standard buhgalterskogo oblіku number 6 "Vipravlennya pomilok i have zmіni fіnansovih zvіtah".

Narahuvannya amortizatsії vіdobrazhaєtsya in debetі rahunkіv vitrat virobnichoї abo komertsіynoї dіyalnostі that loan rahunka subrahunka "instal lment (depreciation) nematerіalnih aktivіv".

B.3.7.5. Obl_k vibuttya nematerіalnih aktivіv

Vibuttya nematerіalnogo asset Mauger Buti pov'yazano s:

1. nemozhlivіstyu otrimannya nadalі ekonomіchnih Vigoda od yogo vikoristannya;
2. bezoplatnoї peredachі;
3. sale.

In razі vibuttya nematerіalnih aktivіv in zv'yazku s nemozhlivіstyu їh vigіdnogo vikoristannya roblyat takі record:

1. On the bag narahovanoї amortizatsії day vibuttya:

     Debit rahunka "instal lment nematerіalnih aktivіv"

Credit rahunka "Nematerіalnі assets."

1. On zalishkovu vartіst nematerіalnih aktivіv:

Debit rahunka "Write-off of non-current aktivіv"

Credit rahunka "Nematerіalnі assets."

Cost is the income pov'yazanі s vibuttyam, vіdobrazhayutsya analogіchno processes vibuttya mainly zasobіv at lіkvіdatsії (div. H. B.3.6).

When the sale (realіzatsії) nematerіalnih aktivіv robitsya spochatku records in the debit subrahunka "depreciation nematerіalnih aktivіv" (for the amount of narahovanoї amortizatsії) potіm credit rahunka "Nematerіalnі assets" (for the amount of vartostі ob'єkta) that the debit rahunka "Write-off of non-current aktivіv" .

Dali recording zdіysnyuyutsya zgіdno s oblіkom sale processes, realіzatsії viznachaєtsya is the result od sale, scho rakhunok spisuєtsya on.