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.
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
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;
2.3. 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;
3.3. invaluable objects - objects of the labor, tools and devices, production and economic stock (including container for storage of inventory items in warehouses or for implementation of engineering procedures), the remedies working from harmful effects of the production circle, reused in economic activity of the organization, keeping the natural and material form which unit cost at the time of acquisition does not exceed the size determined by the Ministry of Finance of the Republic of Belarus in accordance with the established procedure.
Invaluable objects do not belong to fixed assets irrespective of the term of their service, except for farm vehicles and tools, the construction mechanized tool, and also the working cattle which are considered as fixed assets irrespective of their cost;
3.4. separate objects irrespective of their cost and useful life;
3.5. fishing tools (trawls, seines, networks, merezh and other tools);
3.6. bedding, special clothes and special footwear;
3.7. the uniform and footwear intended for issue in the organizations of health care, education, social security and other organizations;
3.8. shoddy (not title) constructions, exhibition stands, devices and devices which costs on construction belong to costs for implementation of installation and construction works as a part of overheads;
3.9. young growth of animals and animals on sagination, bird, rabbits, fur animals, families of bees, and also the dogs used for the office purposes;
3.10. the long-term plantings which are grown up in nurseries as landing material;
3.11. special tools, special devices (tools and devices of purpose intended for serial and mass production of certain products or for production of the individual order) and the replaceable equipment (the devices reused in production to fixed assets and others, the devices caused by specific conditions of production of products) which are not switched on in the operating classification;
3.12. multireusable returnable tare, including containers, pallets metal and wooden;
3.13. the equipment and machines which are registered as finished products (goods) in warehouses of the organizations;
3.14. the machines and the equipment requiring installation, and also finished with installation, but which are not put into operation;
3.15. the capital construction projects which are not ended by construction or not drawn up by acts of commissioning.
4. The procedure for write-off of fixed assets is as follows:
4.2. the state organizations subordinated to Goskomaviation make write-off:
4.2.1. aircrafts and aviation engines with the permission of Goskomaviation according to the Instruction about procedure for write-off of aircrafts and aviation engines, cutting and uses of the aerotechnical property removed from them, the approved Chairman of the State committee on aircraft of the Republic of Belarus on November 30, 1995 (it is registered in the Register of state registration of regulations of the ministries and departments of the Republic of Belarus on December 13, 1995 No. 1185/12);
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