alue of the object at the beginning of the year or the original cost on the date of commencement of depreciation and annual depreciation. Annual depreciation rate (percentage) is calculated as the difference between one and the result of the root level of years of useful life of the object from the result of dividing the liquidation value of the object to its original value:
A=RVb * (1 - (RV: OP) ^ (1/T)
RVb - residual value of fixed assets at the beginning of amortization; - residual value of fixed assets; - original price of fixed assets; - useful life.
) rapid decrease in residual value, on which annual depreciation is calculated by multiplying the residual value of the property at the beginning of the year or the original cost on the date of commencement of depreciation and annual depreciation rate , calculated based on the useful life of the asset and the doubles;
) cumulative, so the annual amount of depreciation is calculated by multiplying the cost that is amortized, and the cumulative rate. The latter is calculated by dividing the number of years remaining until the end of the useful life of the facility and equipment, amounting to the number of years of its useful life;
A=(Vp - Vl) * (Pk: Cr)
Pk - number of years until the end of Term useful; - Number of years of useful life (at 4 years=1 +2 +3 +4=10, and the cumulative coefficient in the first year =4/10).
) production, followed by monthly depreciation is calculated by multiplying the actual monthly volume of goods (works, services) and production rates of depreciation. The production rate of depreciation is calculated by dividing the value of the depreciable, the total volume of goods (works, services), which the company expects to produce (perform) using assetspany may apply the rules and methods of calculating depreciation under tax laws. Depreciation method selected by the company based on the expected manner of obtaining economic benefits from its use.method of depreciation of fixed assets object browsing if the expected method of obtaining economic benefits from its use. Depreciation for the new method beginning with the month following the month of the decision to change the method of depreciation.OJSC Turboatom pursuant to the Law of Ukraine On accounting and financial reporting of in Ukraine dated 16.07.99 p. № 996-XI, regulations (standards) approved orders Minfinu Ukraine and other regulations, with a choice of accounting policy to comply with the now unified methodology reflected in the accounting i reporting business transactions and order of evaluation of accounting and guided Regulations on the procedure for accounting of certain assets and operations of enterprises state, municipal sectors of economy i commercial organizations that own and/or use of state, municipal, approved by order MOF Ukraine of 19.12.2006, № 1213, Order of the enterprise № 61 of 25.04.2007 OJ was amended by Decree № 73 of 08.04.2008 OJ was approved the following accounting policy on depreciation: amortization of fixed assets accrue with the use of rectilinear accrual depreciation based on depreciation cost object and expected its useful use (operation). Attribute to the part low of material fixed assets (MNMA) - MATERIAL assets of in useful life (operation) more than one year (or the operating cycle, if it more than year), the value of which does not exceed USD 1000. Charges depreciation (depreciation) on such assets (other than special purpose equipment and expended from Librarians), in charge of 50% of their cost in the first months of the object, and the remaining 50% - in the months of phasing out their assets. amortization (depreciation) to equip special purpose accrue with the use of rectilinear accrual depreciation based on the value of equipment and expected term of its useful life (operation). amortization objects in group library funds" charge in the first months of their use in the amount of 100% of their cost. amortization intangible assets accrue with the use of rectilinear accrual depreciation based on the value of the object and depreciation expected its useful use (exploitation).
2.4 Methods for effective use of fixed asset enterprise in consideration
Improve the use of assets and capacities in enterprises can be due to: increased capacity utilization and fixed assets in intensity and increase their load in extensiveness, respect proportionality and variability in the fixed assets (equipment), actively performed process control.way using of fixed assets functional business - is retooling and improving recovery of fixed assets. Extensive use of assets - is to increase working hours of existing equipment (for change, day, month, quarter) and incre...
