The order of assignment of the inventory numbers found in the Methodological instructions on accounting of fixed assets. They say that the inventory number given to the object OS, is retained by him throughout the period of application of this object in the institution.
If the inventory object has two or more parts which have different terms in their beneficial properties, these parts will be considered as separate inventory object, and don't forget to assign separate inventory numbers.
If the object and its parts have a common period of use, they will be listed under one accession number, etc.
Note when you assign inventory numbersthat when you move facilities operating within a single legal entity, they must be maintained of the inventory numbersassigned during the adoption of their accounting, and also if the items of fixed assets profit organization under the lease, these objects are accounted on the inventory number, which gave them the lessor.
Unlike the procedure for assignment of part numbers, procedure for their preparation are not described in any document on account of the OS. Therefore, organizations must create your own inventory numbers of fixed assets. It would be better if this will reflect in the accounting policy of the company or in a local act, which will regulate the procedure for the formation of fixed asset numbers.
Each organization develops its own version of the compilation of inventory of rooms. You can create a number of accounting, which takes into account this property of the OS, or if there are branches, you can add branch code. In the case of small number of OS objects to assign numbers in order, when it is desirable to keep a log of serial numbers.