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ORDER OF THE STATE COMMITTEE ON AIRCRAFT OF THE REPUBLIC OF BELARUS

of January 27, 2005 No. 35

About approval of the instruction about procedure for write-off by the organizations subordinated to the state committee on aircraft of the Republic of Belarus, the property relating to fixed assets

According to the Regulations on the State committee on aircraft of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of June 12, 2001 No. 872, for the purpose of ensuring effective use of the state-owned property assigned to the organizations subordinated to the State committee on aircraft of the Republic of Belarus, PRIKAZYVAYU:

1. Approve the enclosed Instruction about procedure for write-off by the organizations subordinated to the State committee on aircraft of the Republic of Belarus, the property relating to fixed assets.

2. Establish the following procedure for registration of permissions to write-off of fixed assets:

2.1. heads of the organizations subordinated to the State committee on aircraft of the Republic of Belarus (further - Goskomaviation), address in Goskomaviation in writing with reasons for need of write-off of fixed assets and appendix of the acts approved by the head in the forms approved by the Ministry of Finance of the Republic of Belarus;

2.2. structural divisions of Goskomaviation proceeding from specifics of the activities in 10-day time consider the provided materials and in coordination with management of economy and Goskomaviation's finance prepare the conclusion:

2.2.1. department of air navigation - on land means of radio engineering ensuring flights and aviation telecommunication;

2.2.2. department of maintenance of the flight validity of civil aircrafts - on aircrafts and aviation engines, the equipment of aerotechnical bases and aircraft repair plants; to check of reliability and completeness of data on availability of precious metals and stones in charged-off fixed assets;

2.2.3. department of the airports and land means - on buildings, constructions, special motor transport, airfield mechanization and the equipment of the airports.

3. To impose control of execution of the order on Goskomaviation vice-chairmen on activities.

4. No. 7 "About procedure for consideration of offers on write-off of property, plant and equipment (funds)" to declare the order of the State committee on aircraft of the Republic of Belarus of February 3, 1998 invalid.

 

Acting as

Chairman V. G. Melnik

Approved by the Order of the State committee on aircraft of the Republic of Belarus on January 27, 2005 No. 35

The instruction about procedure for write-off by the organizations subordinated to the State committee on aircraft of the Republic of Belarus, the property relating to fixed assets

2. From balances of the organizations subordinated to the State committee on aircraft of the Republic of Belarus (further - Goskomaviation), buildings, constructions, machines, the equipment, transfer devices, aircrafts, aviation engines, other products of the aircraft equipment, vehicles and other property relating to fixed assets according to the Temporary republican qualifier of depreciable fixed assets and normative terms of their service approved by the resolution of the Ministry of Economics of the Republic of Belarus of November 21, 2001 No. 186 (The national register of legal acts of the Republic of Belarus, 2001, No. 114, 8/7489) can be written off (further - the Temporary qualifier):

2.1. become useless owing to physical wear or developed the established technical resource, violations of service conditions, accidents, natural disasters and other emergency situations;

2.2. obsolete;

2.3. in connection with reconstruction, expansion and modernization of the companies, shops or other objects.

3. Do not treat fixed assets and objects of depreciation are not:

3.1. raw materials, materials and other goods which cost is one-timely transferred to products cost (works, services), developed with their use, and also work in progress, finished goods and goods for resale, money, securities and other financial investments;

3.2. the fast-wearing-out objects serving less than one year irrespective of their cost;

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