Instruction
1
Determine the original cost of fixed assets at the beginning of the year. This value reflects the actual expenses for the creation or acquisition of the asset. When calculating this value takes into account the cost of acquisition of equipment or other fixed asset object, the cost of the installation work, the cost of shipping and other costs associated with the introduction of object in operation. Next, you adjusted the original cost by the amount of depreciation for the asset to get the figure at the beginning of the current year.
2
Calculate the value of fixed assets, which were introduced and withdrawn during the year at the company. When the facility is taken into account in the initial cost, and at the conclusion take into account the value adopted in the current month on the balance. Editing the initial value of the asset at the beginning of the year on the value of the input and output OS during the year, receive an initial value at the end of the year.
3
Use the simplified formula for calculating the average value of the OS. You need to add the initial cost at the beginning and end of the year and divide the sum by 2. This calculation gives an approximate result, so often use more complex formula.
4
Consider the month of the input and output of fixed assets when calculating the average value. To do so, adjust the value entered and left the OS on the number of full months that have elapsed since the insertion and introduction of the object, divided by 12.
5
Then fold the initial value at the beginning of the year revised cost of these new OS and subtract from the amount, the new value of the retired asset. However, the most accurate average value can be obtained if to take into account in the calculation of an average value, which is defined as the arithmetic mean value at the beginning and at the end of the month.