tion of objects into active or passive part depends on the specific industry. Thus, for engineering machinery and equipment - the active part. In Oilfield industry active part of a building (eg, wells).
Non-productive fixed assets, set of buildings, structures, durable goods, operating in the non-production sphere of socialist society. They serve non-productive consumption society and constitute the material basis of the areas of the national economy that are directly not create material goods (science and education, training, housing and utilities services, social services health, culture and recreation, management and defense of the country).
In addition, fixed assets are classified by species (technological) structure, by appointment, degree of participation in the production process.
A necessary condition for the proper accounting and planning play fixed assets of enterprises is their classification. The most economically important species (technological) classification, according to which all fixed assets on the basis of similarity of their functional purpose and natural-material composition divided into the following types: land, buildings, transmission devices, machines and equipment (power machinery and equipment, working machines and equipment, measuring and control instruments and devices, laboratory equipment, computers), vehicles, household equipment, tools, industrial equipment and accessories working and productive livestock, perennial plantings and other fixed assets.
Value of individual species (groups) of fixed assets, expressed as a percentage of their total cost of the enterprise determines modelview (technological) structure of the means of labor.
As the degree of participation in the production process of fixed assets are divided into two parts: active and passive.
The active part of of fixed assets - a set of funds that directly affects the subject of labor (machinery, equipment, industrial tools, etc.). Passive part of fixed assets (buildings and structures) - funds with which provide normal conditions of activity.
To establish norms of amortization deductions according to the Law of Ukraine On Enterprise Profit Tax on May 22, 1997, as amended by the Law of Ukraine of 24.12.2002 № 349-IV, fixed assets are distributed according to the following groups:
- Group 1 - buildings, their structural components and gear devices, including residential buildings, and parts thereof (flats and public places), the cost of capital improvements to the land;
- Group 2 - automobile transport and components (spare parts) for him, furniture, household electronic, optical, electromechanical devices tools and other office (office) equipment, facilities and accessories;
- Group 3 - any other fixed assets not included in groups 1, 2 and 4;
Group 4 - electronic computers and other machines for automatic processing of information associated with them means reading or printing the information, and other information systems, computer software, telephones (including cellular), microphones and portable radio transmitters , which cost exceeds the value of low-value goods (items) .assets are stated at the enterprise are measured at the original (primary), restorative and residual value.
Initial (starting) value of fixed assets - historical (actual) cost of non-current assets in the amount of cash or the fair value of other assets paid (transferred) spent for the purchase (of create ) fixed assets The initial value of any production equipment, except the price includes the cost of its transportation and installation on-site use. For this value of fixed assets recorded on the balance sheet during the period of their operation (line 031 Balance Form 1).
Replacement value - is the value of reproduction of fixed assets under modern conditions of production. It takes into account the same cost as the original value, but the current applicable prices.fixed assets - the value of fixed assets, including their funds of wear equal to the initial cost with deduction of depreciation throughout its life.to these three of fixed assets assessments there are evaluation of fixed assets for salvage value, revalued amount, fair value and book value.value - is the estimated amount that an entity would receive the current time of disposal proceeds after deduction of the estimated costs of disposal, if the asset is obsolete and is in the condition expected at the end of its useful life.cost - the cost of fixed assets after revaluation.value - is the value of objects including revaluation, by which they are listed on the balance sheet.Value - The most probable sale price of fixed funds based ...
