You will need
- - the formula for calculation of the average annual value of fixed assets - FSR = Op(b) + (FW*FM)/12 – [FL (12 – M)]/12 , where RUB:
- SDF – average annual value of fixed assets;
- FP(b) – initial (book) value of fixed assets at the beginning of the year;
- FW – the cost of these new funds;
- World Cup the number of months of functioning introduced fixed assets;
- FL – liquidation value;
- M – number of months of operation of the disposed fixed assets.
- data trial balance account 01"fixed assets" for the year and for each month of the year.
Instruction
1
Determine the initial carrying value of fixed assets at the beginning of the year, taking the balance at the beginning of the period trial balance account 01.
2
Analyze whether introduced for counting the period of any fixed assets and in what month. To do this, review the turnover on the debit of account 01 and determine the value of introduced assets. Count the number of months of operation of these assets in the billable period.
3
Multiply the value entered in the action of a fixed capital on the number of months of service in the billing period. Divide this number by 12, you get an average annual value of fixed assets, put into operation.
4
Examine whether the balance sheet for the year assets and in what month. To do this, review the turnover on the credit of account 01, and then determine the value of the retired fixed assets. If during the year there was a disposal of fixed assets, count the number of months of operation of these assets in the billable period.
5
Multiply the value of the retired fixed assets on the difference between the number of months in the year and the number of months of operation of the retired fixed assets. Divide this number by 12, you get an average annual value of the retired fixed assets.
6
Calculate the average annual value of fixed assets. To do this, fold the initial carrying amount of fixed assets at the beginning of the year and the average annual value of fixed assets, put into operation, and subtract from the resulting amount the average cost of the retired assets.
Note
The correct assessment value of fixed assets determines the validity of the analysis of the level of efficiency of their use and allows you to make more accurate management decisions.
Useful advice
If during the year it was commissioned, or retired some fixed assets in different periods, the average annual cost of enacted or disposed of fixed assets calculate separately for each asset, depending on the duration of its use during the year, and then total the results.
