during the year. p align="justify"> .9. Accounting statements signed by the manager and the chief accountant of "Mashtorf" seal of "Mashtorf." p align="justify"> .10. Approve the schedule of the inventory, in accordance with Annex № 1 to this position.of accounting in an organization1. Accounting for fixed assetsinto account the availability and flow of the organization in terms of their species in the National Classification of assets approved by the Decree of the Russian State Committee on Standardization, Metrology and Certification of 26.12.1994 № 359.organizing accounting guided AR 6 /01, "Accounting for Fixed Assets", approved by the Order of the RF Ministry of Finance 30.03.2001 № 26n (as amended by Order of the Russian Federation Ministry of Finance of 18.09.2006, № 116n) Guidelines for accounting of fixed assets, approved by Order of the RF Ministry of 13.10.2003 № 91n. (As amended by the Order of the Ministry of Finance of the Russian Federation of 27.11.2006, № 156n). Of fixed assets
.1. Value of fixed assets to repay by monthly depreciation on them. During the life of the fixed asset depreciation charge is not suspended, unless transferring it to address the head of the organization for the conservation of at least three months, as well as in the recovery of the object, the duration of which exceeds 12 months.
.2. Charging depreciation of property, plant and equipment is made regardless of the economic performance of the organization in the period a linear way. p align="justify"> .3. Assets (including books, pamphlets and other publications), in respect of which the conditions applicable to fixed assets, but the cost of not more than 20,000 rubles. deferred in inventory.order to ensure the safety of these facilities in the production or in service to arrange an appropriate control over their movement in analytical accounting registers.in value of fixed assets
.4. In the case of the originally assessed standard of performance of the fixed assets produced by the reconstruction or modernization of the revised useful life for this property. p align="justify"> .5. If upon completion, retrofit, renovation and modernization of the fixed assets is decided to increase its initial value, the initial cost of such increase of the fixed assets and debited to the debit account of fixed assets. p align="justify"> .6. Revaluation of fixed assets is not producing.of fixed assets
.7. Repairs assets are recorded at actual costs incurred.2. Intangible assets
.1. Provide synthetic and analytical accounting intangible assets. Accounting for Certain types of intangible assets lead to specific sub-accounts in accordance with the Work Plan accounts.assets are based on the integration of proper documents confirming existence of the organization and the exclusive right to intellectual property.organizing accounting guide...
