For each main means which is subject to revaluation the revaluation coefficient has to be set previously - the coefficient of recalculation of cost of the main means in recovery cost For the fixed assets which are not subject to revaluation does not need to be specified coefficient. Such fixed assets will not participate in calculation.
The statement is drawn up in duplicate and is signed by members of the commission, is approved as the head or, on it the representative. The first copy with the confirming removal from the account in GAI in accounts department, the second — remains at the person, for safety of vehicles, and is the basis for delivery on a warehouse and realization of the values and scrap metal which remained as a result of write-off.
The project cost of fixed assets who leaves or constantly is not used for production, a of works and rendering services or for administrative needs of the organization, is subject to write-off from the balance sheet in the following cases:
When carrying out the document conductings on a of the fixed assets which are selected in the specification will be created: Dt250, Kr of the account of OS - the residual cost of OS; Dt020, Kr of the account of OS - the added wear and on receipt of MBP: accounts of MBP, Kr26
The statement is drawn up in duplicate and is signed by the commission. The first copy together with accompanying perelatsya in accounts department for reflection in the account, remains at the warehouse manager.
The act signed by the worker structural a of the organization authorized on acceptance of fixed assets, and the representative of the organization making , reconstruction and modernization is handed over in a of the organization.
At revaluation of fixed assets by indexation the sum of depreciation of fixed assets which is registered in accounting as of date of revaluation (including objects on which wear is added) is subject to multiplication by the corresponding of change of cost of fixed assets at their recalculation in cost.
The coefficient of revaluation is a periodic requisite of means and, therefore, registers in a certain. When carrying out the document the revaluation coefficients set in it is mute, will be written down in requisites of a card of the main funds for date of the document. At cancellation of carrying out the document or its removal of value, written down in a card by the document, will be removed.
Date of the document. As date the current date is highlighted. In need of it it is possible to change. Date of the document will be a in sub-account requisites as date of receipt of the main means in the organization.
If repair, reconstruction and modernization are by the third-party organization, the statement is drawn up in two. The first copy remains at the organization, the second transfer to the organization which was carrying out repair, a, modernization.
Receipt in operation of fixed assets is made out by the act of acceptance transfer in which are provided the characteristic of object, its balance cost and the sum of wear. The act with technical documentation is transferred to accounts department.
Fixed assets are considered at initial cost, and subjects which were overestimated – at recovery cost. The initial (recovery) cost of objects of fixed assets considered on business accounts can change only at work on completion, an additional equipment or reconstruction, increasing their cost.
It speaks about desire of to receive the most modern technologies and programs (though to be and are more expensive, and also about efficiency and correctness of ongoing efforts and of firm.
When carrying out documents on revaluation for the sum of a difference of recovery and balance cost (a of balance cost) and a difference of recovery and wear (revaluation wear are formed. Besides, in a card of each main means date of revaluation, coefficient of a, the sum of revaluation of balance cost and wear registers.
The first copy of the act is transferred to accounts department, — remains at the person responsible for safety of means, and is the basis for delivery on a warehouse and realization of the spare parts which remained as a result of write-off,, scrap metal.