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Buhgaltersky Obl_k - Sopko VV

B.3.6.3.11. Obl_k vibuttya mainly zasobіv

Position (standard) buhgalterskogo oblіku 7 vibuttya zasobіv reglamentovano mainly as follows:

Ob'єkt mainly zasobіv viklyuchatsya s aktivіv (spisuєtsya s balance sheet) at the Yogo razі vibuttya vnaslіdok sale bezoplatnoї peredachі abo nevіdpovіdnostі kriterіyam viznannya asset.

Fіnansovy result od vibuttya ob'єktіv mainly zasobіv viznachaєtsya yak rіznitsya mіzh income od vibuttya sobіvartіstyu i (for indirect virahuvannyam podatkіv i vitrat, pov'yazanih vibuttyam s) i zalishkovoyu vartіstyu mainly zasobіv.

In razі chastkovoї lіkvіdatsії ob'єkta mainly zasobіv yogo Pervin (pereotsіnena) vartіst that instal lment zmenshuyutsya vіdpovіdno on the bag pervinnoї (pereotsіnenoї) vartostі that instal lment lіkvіdovanoї Chastain ob'єkta.

Vibuttya mainly zasobіv vіdbuvaєtsya in such vipadkah: bezkoshtovna їh transfer іnshim pіdpriєmstvam, lіkvіdatsіya vnaslіdok nepridatnostі for podalshoї ekspluatatsії through stihіyne famously (pozhezha, povіn) realіzatsіyu, zamіnu zastarіlogo obladnannya machines novimi, produktivnіshimi in razі nestachі.

Access in all vipadkah vibuttya ob'єkti viluchayut Zi warehouse dіyuchih mainly zasobіv pіdpriєmstva. Tacke viluchennya nazivaєtsya lіkvіdatsієyu mainly zasobіv.

The document on the main spisuvannya zasobіv in vsіh vipadkah vibuttya (krіm peredachі іnshim pіdpriєmstvam) Je pro lіkvіdatsіyu act mainly zasobіv. In nomu zaznachayut Reason vibuttya, tehnіchny camp Pervin vartіst, the bag instal lment (amortizatsії), the cost of lіkvіdatsіyu, naymenuvannya i vartіst mozhlivih for vikoristannya zalishkіv od lіkvіdatsії, vartіst kapіtalnih remontіv hour ekspluatatsії, lіkvіdatsії result.

Vіdobrazhennya in sistemі rahunkіv vibuttya mainly zasobіv deposits od nature vibuttya: lіkvіdatsіya, toscho sales.

On pіdpriєmstvah vibuttya mainly zasobіv (fallow od Yogo reason) have sistemі rahunkіv vіdobrazhaєtsya filed Dali records.

1) When the main lіkvіdatsії zasobіv

a) for the amount of narahovanoї amortizatsії day vibuttya:

Debit rahunka "instal lment mainly zasobіv"

Credit rahunka "Osnovnі zasobi";

b) Basic zalishkovu vartіst zasobіv:

Debit rahunka "Sobіvartіst realіzovanih aktivіv non-negotiable"

Credit rahunka "Osnovnі zasobi".

Costs pov'yazanі s vibuttyam (lіkvіdatsієyu) Basic zasobіv, vіdobrazhayut on rahunku "Sobіvartіst realіzovanih aktivіv non-negotiable", and the result lіkvіdatsії (rіznitsya mіzh income vitratami i) - fallow od їh nature (pributki abo zbitki) - "Fіnansovі results";

c) if narahuvannі, napriklad zarobіtnoї pay for rozbirannya ob'єkta, bude zrobleno records:

Debit rahunka "Sobіvartіst realіzovanih aktivіv non-negotiable"

Credit rahunka "Rozrahunki s Pay pratsі";

g) od oderzhannі materіalіv rozbirannya lіkvіdovanogo ob'єkta roblyat Taqiy records:

Debit rahunka "Materіali" (abo "INSHI revenues od zvichaynoї dіyalnostі");

μ) vіdobrazhennya sumi podatkovih zobov'yazan s MPE robitsya such records:

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

Credit rahunka "Rozrahunki on podatkah i payments."

Basis for zapisіv Je acti about lіkvіdatsіyu mainly zasobіv, іnventarnі kartka, rozshifruvannya-sheets, grupuvalnі vіdomostі (mashinogrami) toscho.

Usі podalshі operatsії pov'yazanі s vibuttyam mainly zasobіv. Napriklad, if just past about rozbirannya ob'єkta, the costs takі: zarobіtna board vіdrahuvannya on sotsіalne strahuvannya, opributkuvannya bruhtu that іnshih materіalnih tsіnnostey, splat podatku on Dodanim vartіst, i vіdobrazhayutsya of debit costs from rahunku "Sobіvartіst realіzovanih aktivіv non-negotiable," she vіdpovіdno credit rahunka "INSHI revenues od zvichaynoї dіyalnostі".

2) When the main bezoplatnіy peredachі zasobіv

a) for the amount of narahovanoї day vibuttya amortizatsії

Debit rahunka "instal lment mainly zasobіv"

Credit rahunka "Osnovnі zasobi";

b) zalishkova vartіst the transmitted mainly zasobіv

Debit rahunka "Sobіvartіst realіzovanih aktivіv non-negotiable"

Credit rahunka "Osnovnі zasobi";

c) vіdobrazhennya sumi podatkovih zobov'yazan, MPE

Debit rahunka "Sobіvartіst realіzovanih aktivіv non-negotiable"

Credit rahunka "Rozrahunki on podatkah i payments."

3) When the main peredachі zasobіv yak vnesok to statutory kapіtalu іnshogo pіdpriєmstva

a) for the amount of the transmitted mainly instal lment zasobіv

Debit rahunka "instal lment mainly zasobіv"

Credit rahunka "Osnovnі zasobi";

b) for the amount of the transmitted mainly zalishkovoї vartostі zasobіv

Debit rahunka "Dovgostrokovі fіnansovі іnvestitsії"

Credit rahunka "Osnovnі zasobi";

c) on the bag rіznitsі mіzh zalishkovoyu vartіstyu the transmitted mainly zasobіv i justice vartіstyu іnvestitsіy (in obmіn on osnovnі zasobi boule otrimanі aktsії)

Debit rahunka "Dovgostrokovі fіnansovі іnvestitsії"

Credit rahunka "INSHI revenues od zvichaynoї dіyalnostі".

4) When spisannі nestachі abo psuvannі mainly zasobіv

a) for the amount of write off of instal lment zasobіv

Debit rahunka "instal lment mainly zasobіv"

Credit rahunka "Osnovnі zasobi";

b) for the amount of write-downs mainly zalishkovoї vartostі zasobіv

Debit rahunka "instal lment mainly zasobіv"

Credit rahunka "Osnovnі zasobi";

c) on the bag, scho pіdlyagaє vіdshkoduvannyu vinnimi

Debit rahunka "Rozrahunki on vіdshkoduvannyu zavdanih zbitkіv"

Credit rahunka "INSHI revenues od zvichaynoї dіyalnostі";

g) for the amount of podatkovih zobov'yazan

Debit rahunka "INSHI revenues od zvichaynoї dіyalnostі"

Credit rahunka "Podatkovі zobov'yazannya";

μ) on the bag, obsession on vіdshkoduvannya vtrati

Debit rahunkіv: "Casa" abo "Rahunki banks"

Credit rahunka "Rozrahunki on vіdshkoduvannyu zavdanih zbitkіv";

d) on the bag, scho pіdlyagaє pererahuvannyu budget, tobto rіznitsya mіzh sumoyu vіdshkoduvannya is the write off of the carrying vartіstyu zasobіv

Debit rahunka "Podatkovі zobov'yazannya"

Credit rahunka "Rozrahunki s podatkіv".

5) When the sale (realіzatsіya) Basic zasobіv

a) for the amount of income od realіzatsії mainly zasobіv

Debit rahunka "Rahunki banks 'abo' s Rozrahunki rіznimi debіtorami"

Credit rahunka "Dohіd od realіzatsії aktivіv non-negotiable";

b) for the amount of instal lment realіzovanih mainly zasobіv

Debit rahunka "instal lment mainly zasobіv"

Credit rahunka "Osnovnі zasobi";

c) on the bag zalishkovoї vartostі realіzovanih mainly zasobіv

Debit rahunka "Sobіvartіst realіzovanih aktivіv non-negotiable"

Credit rahunka "Osnovnі zasobi";

g) for the amount of vitrat, pov'yazanih s realіzatsієyu mainly zasobіv

Debit rahunka "Sobіvartіst realіzovanih aktivіv non-negotiable"

Credit rahunka "Osnovnі zasobi";

M) for the amount of podatkovih zobov'yazan s MPE (in vipadku realіzatsії virobnichih mainly zasobіv)

Debit rahunka "Dohіd od realіzatsії aktivіv non-negotiable"

Credit rahunka "Rozrahunki on podatkah i payments."