Instruction
1
Fixed assets are recorded in physical form. It is necessary to calculate the production capacity, planning of the production program. Core funds also have a valuation, which is necessary to determine their structure and dynamics, magnitude, attenuation, and efficiency.
2
All fixed assets taken on the balance sheet at cost. It includes the cost of purchase, transportation and installation of production assets. In the process of using fixed assets are revalued. Its meaning is to in the market to determine the value of the property at the moment. The difference between the initial or replacement cost and accrued depreciation – residual value of fixed assets.
3
In the process of activity of the enterprise is a continuous process of reproduction of fixed assets. Some of them newly commissioned, others are eliminated. Thus the receipt of fixed assets can be carried out by purchasing for a fee, new construction, lease agreement, gratuitous receipt, etc. are Liquidated fixed assets due to physical or mental deterioration.
4
In the evaluation of fixed assets is determined as their average annual value, which is calculated as follows:

OF CP = OF ng + OF type*n1/12 OF assh*n2/12, where

OF ng - the value of fixed assets at beginning of year

Type of OF cost of fixed assets introduced during the year,

OF SEL - value of the retired during the year fixed assets

n1 - the number of months of use imposed fixed assets,

n2 - the number of months during which the retired fixed assets was not functioning.
5
There is another method of calculating the average value of fixed assets.
OF SR = ((GF ng + OF kg)/2 + OF months)/12, where

OF ng - the value of fixed assets at beginning of year

OF kg to the cost of fixed assets at the end of the year

OF the Messiah – the value of fixed assets at the beginning of each month.