Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

Approved by the Order of the Ministry of Finance of the Azerbaijan Republic of October 20, 1995, No. I-94

Chart of accounts of financial accounting of the companies and instruction for its application

This Instruction establishes single approaches to application of the Chart of accounts of financial accounting of financial and economic activities of the companies and reflection of the uniform facts of economic activity (financial, economic activities, etc.) on accounts of financial accounting according to the Law of the Azerbaijan Republic "About financial accounting".

All business entities in the territory of the Azerbaijan Republic who are engaged in business or other activity with the purpose or without the profit earning purpose, being or not being legal entities (the companies, organizations, the organizations, etc.), irrespective of subordination and pattern of ownership, shall keep financial accounting.

Financial accounting represents the ordered and regulated system of collection by method of double record, registration and generalization of information on property, obligations, capital, current assets and financial results of activities of the company, organization, organization and other business entities on the basis of natural indicators in terms of money, by the continuous, continuous, documentary and interconnected reflection, and streamlining of economic activities.

The account of financial accounting is main unit of group and data storage about economic activities and other information of financial accounting. Synthetic accounts of financial accounting are grouped in certain signs and serve for generalization of information on certain types of property, the capital, financial results, etc. Analytical accounts are grouped in more detailed section in personal, material and other accounts in one synthetic account. The sub-account reflecting the grouped data of analytics constitutes part of the synthetic account.

The chart of accounts of financial accounting is the set of synthetic accounts and sub-accounts of financial accounting established on certain signs.

Creation in the Azerbaijan Republic of single system of financial accounting and the reporting, its constant development and enhancement, supervision over these works is exercised by the Ministry of Finance of the Azerbaijan Republic with participation of relevant organs.

The National Bank, the State committee according to the statistics, the State insurance supervision under the Cabinet of Ministers, the Main state tax authorities of the Azerbaijan Republic and, according to the legislation, other bodies of the Azerbaijan Republic in coordination with the Ministry of Finance of the Azerbaijan Republic regulate financial accounting and the reporting of the banks, insurance companies and other economic subjects performing specific functions.

The sub-accounts provided in the Chart of accounts are used proceeding from requirements of the analysis, control and the reporting. The companies can specify content separate of them, exclude and unite them, and also enter additional sub-accounts.

The procedure for conducting analytics is established by the company proceeding from provisions of this Instruction and regulations for separate Sections of accounting (fixed asset accounting, production supplies, etc.).

This Instruction regulates the questions concerning the basic methodical principles of financial accounting (except financial accounting of banks and state-financed organizations). The short characteristic of synthetic accounts and the sub-accounts opened to them is provided in it; their structure and appointment, economic content of the facts generalized in them, accounting treatment for the most widespread transactions are revealed.

The description of accounts of financial accounting on Sections is provided in the sequence provided by the Chart of accounts.

In the Instruction after the characteristic of each synthetic account the standard scheme of its correspondence with other synthetic accounts is this. In case of the facts of economic activity, correspondence on which is not provided in the standard scheme, the companies can supplement it, observing the basic methodical principles of financial accounting established by this Instruction.

Recognize voided since January 01, 1996. "The chart of accounts of financial accounting of financial and economic activities of the companies and the instruction for its application", the Ministries approved by the order of February 26, 1993 No. A-21, in view of replacement new (this Instruction).

 

Chart of accounts of financial accounting of the companies

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¦ Наименование синтетических¦Номер и¦ Субсчет, номер и наименование  ¦
¦             счетов        ¦место в¦                                ¦
¦                           ¦балансе¦                                ¦
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¦Раздел I. Основные средства и другие долгосрочные вложения          ¦
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¦Основные средства          ¦ 01  А ¦По видам основных средств       ¦
¦Износ (амортизация)  основ-¦ 02  П ¦1. Износ (амортизация) собствен-¦
¦ных средств                ¦       ¦ных основных средств            ¦
¦                           ¦       ¦2. Износ  (амортизация) имущест-¦
¦                           ¦       ¦ва,  принятого  в   долгосрочную¦
¦                           ¦       ¦аренду                          ¦
¦Долгосрочно арендуемые  ос-¦ 03  А ¦                                ¦
¦новные средства            ¦       ¦                                ¦
¦Нематериальные активы      ¦ 04  А ¦По видам нематериальных активов ¦
¦Амортизация  нематериальных¦ 05  П ¦                                ¦
¦активов                    ¦       ¦                                ¦
¦Долгосрочные     финансовые¦ 06  А ¦1. Паи и акции                  ¦
¦вложения                   ¦       ¦2. Облигации                    ¦
¦                           ¦       ¦3. Предоставленные займы        ¦
¦Оборудование к установке   ¦ 07  А ¦1. Оборудование к установке оте-¦
¦                           ¦       ¦чественное                      ¦
¦                           ¦       ¦2. Оборудование к установке  им-¦
¦                           ¦       ¦портное                         ¦
¦Капитальные вложения       ¦ 08  А ¦1. Приобретение земельных участ-¦
¦                           ¦       ¦ков                             ¦
¦                           ¦       ¦2. Приобретение объектов  приро-¦
¦                           ¦       ¦допользования                   ¦
¦                           ¦       ¦3. Строительство объектов основ-¦
¦                           ¦       ¦ных средств                     ¦
¦                           ¦       ¦4. Приобретение отдельных объек-¦
¦                           ¦       ¦тов основных средств            ¦
¦                           ¦       ¦5. Затраты,   не   увеличивающие¦
¦                           ¦       ¦стоимость основных средств      ¦
¦                           ¦       ¦6. Приобретение   нематериальных¦
¦                           ¦       ¦активов                         ¦
¦                           ¦       ¦7. Перевод  молодняка животных в¦
¦                           ¦       ¦основное стадо                  ¦
¦                           ¦       ¦8. Приобретение  взрослых живот-¦
¦                           ¦       ¦ных                             ¦
¦                           ¦       ¦9. Доставка животных, полученных¦
¦                           ¦       ¦безвозмездно                    ¦
¦Арендные обязательства    к¦ 09  А ¦                                ¦
¦поступлению                ¦       ¦                                ¦
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¦Раздел II. Производственные запасы                                  ¦
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¦Материалы                  ¦ 10  А ¦1. Сырье и материалы            ¦
¦                           ¦       ¦2. Покупные   полуфабрикаты    и¦
¦                           ¦       ¦комплектующие изделия, конструк-¦
¦                           ¦       ¦ции и детали                    ¦
¦                           ¦       ¦3. Топливо                      ¦
¦                           ¦       ¦4. Тара и тарные материалы      ¦
¦                           ¦       ¦5. Запасные части               ¦
¦                           ¦       ¦6. Прочие материалы             ¦
¦                           ¦       ¦7. Материалы, переданные в пере-¦
¦                           ¦       ¦работку на сторону              ¦
¦                           ¦       ¦8. Строительные материалы       ¦
¦Животные на  выращивании  и¦ 11  А ¦                                ¦
¦откорме                    ¦       ¦                                ¦
¦Малоценные и  быстроизнаши-¦ 12  А ¦1. Малоценные и быстроизнашиваю-¦
¦вающиеся предметы          ¦       ¦щиеся предметы в запасе         ¦
¦                           ¦       ¦2. Малоценные и быстроизнашиваю-¦
¦                           ¦       ¦щиеся предметы в эксплуатации   ¦
¦                           ¦       ¦3. Временные  (нетитульные) соо-¦
¦                           ¦       ¦ружения                         ¦
¦Износ малоценных  и быстро-¦ 13  П ¦                                ¦
¦изнашивающихся предметов   ¦       ¦                                ¦
¦Переоценка     материальных¦ 14  АП¦                                ¦
¦ценностей                  ¦       ¦                                ¦
¦Заготовление и приобретение¦ 15  А ¦                                ¦
¦материалов                 ¦       ¦                                ¦
¦Отклонение в стоимости  ма-¦ 16 АП ¦                                ¦
¦териалов                   ¦       ¦                                ¦
¦______________________     ¦ 17    ¦                                ¦
¦______________________     ¦ 18    ¦                                ¦
¦Налог на  добавленную стои-¦ 19  А ¦1. Налог  на  добавленную  стои-¦
¦мость по приобретенным цен-¦       ¦мость  при  осуществлении  капи-¦
¦ностям                     ¦       ¦тальных вложений                ¦
¦                           ¦       ¦2. Налог  на  добавленную  стои-¦
¦                           ¦       ¦мость по приобретенным нематери-¦
¦                           ¦       ¦альным активам                  ¦
¦                           ¦       ¦3. Налог  на  добавленную  стои-¦
¦                           ¦       ¦мость  по  приобретенным матери-¦
¦                           ¦       ¦альным ресурсам                 ¦
¦                           ¦       ¦4. Налог  на  добавленную  стои-¦
¦                           ¦       ¦мость  по приобретенным малоцен-¦
¦                           ¦       ¦ным и быстроизнашивающимся пред-¦
¦                           ¦       ¦метам                           ¦
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¦ Раздел III. Затраты на производство                                ¦
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¦Основное производство      ¦ 20  А ¦                                ¦
¦Полуфабрикаты  собственного¦ 21  А ¦                                ¦
¦производства               ¦       ¦                                ¦
¦___________________________¦ 22    ¦                                ¦
¦Вспомогательные  производс-¦ 23  А ¦                                ¦
¦тва                        ¦       ¦                                ¦
¦___________________________¦ 24    ¦                                ¦
¦Общепроизводственные расхо-¦ 25  А ¦                                ¦
¦ды                         ¦       ¦                                ¦
¦Общехозяйственные расходы  ¦ 26  А ¦                                ¦
¦___________________________¦ 27    ¦                                ¦
¦Брак в производстве        ¦ 28  А ¦                                ¦
¦Обслуживающие  производства¦ 29  А ¦                                ¦
¦и хозяйства                ¦       ¦                                ¦
¦Некапитальные работы       ¦ 30  А ¦1. Возведение временных (титуль-¦
¦                           ¦       ¦ных) сооружений                 ¦
¦                           ¦       ¦2. Возведение  временных  (нети-¦
¦                           ¦       ¦тульных) сооружений             ¦
¦                           ¦       ¦3. Прочие некапитальные работы  ¦
¦Расходы будущих периодов   ¦ 31  А ¦                                ¦
¦Расходы будущих периодов   ¦ 31  А ¦                                ¦
¦___________________________¦ 33    ¦                                ¦
¦___________________________¦ 34    ¦                                ¦
¦___________________________¦ 35    ¦                                ¦
¦Выполненные этапы  по неза-¦ 36    ¦По видам работ                  ¦
¦вершенным работам          ¦       ¦                                ¦
¦Выпуск продукции(работ, ус-¦ 37  А ¦                                ¦
¦луг)                       ¦       ¦                                ¦
¦___________________________¦ 38    ¦                                ¦
¦___________________________¦ 39    ¦                                ¦
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¦Раздел IV. Готовая продукция, товары и реализация                   ¦
+--------------------------------------------------------------------¦
¦Готовая продукция          ¦ 40  А ¦                                ¦
¦Товары                     ¦ 41  А ¦1. Товары на складах            ¦
¦                           ¦       ¦2. Товары в розничной торговле  ¦
¦                           ¦       ¦3. Тара под товаром и порожняя  ¦
¦                           ¦       ¦4. Покупные изделия             ¦
¦                           ¦       ¦5. Предметы проката             ¦
¦Торговая наценка           ¦ 42 А  ¦1. Торговая наценка (скидка, на-¦
¦                           ¦       ¦кидка)                          ¦
¦                           ¦       ¦2. Скидка поставщиков на  возме-¦
¦                           ¦       ¦щение транспортных расходов     ¦
¦Коммерческие расходы       ¦ 43  А ¦                                ¦
¦Издержки обращения         ¦ 44  А ¦                                ¦
¦Товары отгруженные         ¦ 45  А ¦                                ¦
¦Реализация продукции   (ра-¦ 46 АП ¦                                ¦
¦бот, услуг)                ¦       ¦                                ¦
¦Реализация и прочее выбытие¦ 47 АП ¦                                ¦
¦основных средств           ¦       ¦                                ¦
¦Реализация прочих активов  ¦ 48 АП ¦                                ¦
¦___________________________¦ 49    ¦                                ¦
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¦Раздел V. Денежные средства                                         ¦
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¦Касса                      ¦ 50  А ¦                                ¦
¦Расчетный счет             ¦ 51  А ¦                                ¦
¦Валютный счет              ¦ 52  А ¦1. Валютные счета внутри страны ¦
¦                           ¦       ¦2. Валютные счета за рубежом    ¦
¦                           ¦       ¦3. Курсовая разница             ¦
¦___________________________¦ 53    ¦                                ¦
¦___________________________¦ 54    ¦                                ¦
¦Специальные счета в банках ¦ 55  А ¦1. Аккредитивы                  ¦
¦                           ¦       ¦2. Чековые книжки               ¦
¦Денежные документы         ¦ 56  А ¦                                ¦
¦Переводы в пути            ¦ 57  А ¦                                ¦
¦Краткосрочные    финансовые¦ 58  А ¦1. Облигации и другие ценные бу-¦
¦вложения                   ¦       ¦маги                            ¦
¦                           ¦       ¦2. Депозиты                     ¦
¦                           ¦       ¦3. Предоставленные займы        ¦
¦___________________________¦ 59    ¦                                ¦
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¦Раздел VI. Расчеты                                                  ¦
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¦Расчеты   с  поставщиками и¦ 60  П ¦                                ¦
¦подрядчиками               ¦       ¦                                ¦
¦Расчеты по авансам выданным¦ 61  А ¦                                ¦
¦Расчеты с   покупателями  и¦ 62 АП ¦1. Расчеты в порядке инкассо    ¦
¦заказчиками                ¦       ¦2. Расчеты плановыми платежами  ¦
¦                           ¦       ¦3. Векселя полученные           ¦
¦Расчеты по претензиям      ¦ 63  А ¦                                ¦
¦Расчеты по авансам получен-¦ 64  П ¦                                ¦
¦ным                        ¦       ¦                                ¦
¦Расчеты по имущественному и¦ 65 АП ¦                                ¦
¦личному страхованию        ¦       ¦                                ¦
¦___________________________¦ 66    ¦                                ¦
¦Расчеты по     внебюджетным¦ 67  П ¦По видам платежей               ¦
¦платежам                   ¦       ¦                                ¦
¦Расчеты с бюджетом         ¦ 68  П ¦По видам платежей               ¦
¦Расчеты по      социальному¦ 69  П ¦1. Расчеты по социальному  стра-¦
¦страхованию и обеспечению  ¦       ¦хованию                         ¦
¦                           ¦       ¦2. Расходы по пенсионному  обес-¦
¦                           ¦       ¦печению и др.                   ¦
¦Расчеты с персоналом по оп-¦ 70  П ¦                                ¦
¦лате труда                 ¦       ¦                                ¦
¦Расчеты с  подотчетными ли-¦ 71 АП ¦                                ¦
¦цами                       ¦       ¦                                ¦
¦___________________________¦ 72    ¦                                ¦
¦Расчеты с   персоналом   по¦ 73 АП ¦1. Расчеты за товары,  проданные¦
¦прочим операциям           ¦       ¦в кредит                        ¦
¦                           ¦       ¦2. Расчеты   по  предоставленным¦
¦                           ¦       ¦займам                          ¦
¦                           ¦       ¦3. Расчеты по возмещению матери-¦
¦                           ¦       ¦ального ущерба                  ¦
¦___________________________¦ 74    ¦                                ¦
¦Расчеты с учредителями     ¦ 75 АП ¦1. Расчеты по вкладам в уставный¦
¦                           ¦       ¦(складочный) капитал            ¦
¦                           ¦       ¦2. Расчеты по выплате доходов   ¦
¦Расчеты с разными дебитора-¦ 76 АП ¦                                ¦
¦ми и кредиторами           ¦       ¦                                ¦
¦___________________________¦ 77    ¦                                ¦
¦Расчеты с дочерними  (зави-¦ 78 АП ¦                                ¦
¦симыми) предприятиями      ¦       ¦                                ¦
¦Внутрихозяйственные расчеты¦ 79 АП ¦1. По выделенному имуществу     ¦
¦                           ¦       ¦2. По текущим операциям         ¦
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¦ Раздел VII. Финансовые результаты и использование прибыли          ¦
+--------------------------------------------------------------------¦
¦Прибыли и убытки           ¦ 80 АП ¦                                ¦
¦Использование прибыли      ¦ 81  А ¦1. Платежи в бюджет из прибыли  ¦
¦                           ¦       ¦2. Использование прибыли на дру-¦
¦                           ¦       ¦гие цели                        ¦
¦Оценочные резервы          ¦ 82  П ¦1. Резервы по сомнительным  дол-¦
¦                           ¦       ¦гам                             ¦
¦                           ¦       ¦2. Резервы под обесценение      ¦
¦Доходы будущих периодов    ¦ 83  П ¦1. Доходы, полученные в счет бу-¦
¦                           ¦       ¦дущих периодов                  ¦
¦                           ¦       ¦2. Предстоящие  поступления  за-¦
¦                           ¦       ¦долженности по недостачам, выяв-¦
¦                           ¦       ¦ленным за прошлые годы          ¦
¦                           ¦       ¦3. Разница между суммой,  подле-¦
¦                           ¦       ¦жащей взысканию с виновных  лиц,¦
¦                           ¦       ¦и  балансовой  стоимостью по не-¦
¦                           ¦       ¦достачам ценностей              ¦
¦                           ¦       ¦4. Курсовые разницы             ¦
¦Недостачи и потери от порчи¦ 84  А ¦                                ¦
¦ценностей                  ¦       ¦                                ¦
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¦Раздел VIII. Капитал и резервы                                      ¦
+--------------------------------------------------------------------¦
¦Уставный капитал           ¦ 85  П ¦                                ¦
¦Резервный капитал          ¦ 86  П ¦                                ¦
¦Добавочный капитал         ¦ 87  П ¦1. Прирост  стоимости  имущества¦
¦                           ¦       ¦по переоценке                   ¦
¦                           ¦       ¦2. Эмиссионный доход            ¦
¦                           ¦       ¦3. Безвозмездно  полученные цен-¦
¦                           ¦       ¦ности                           ¦
¦Нераспределенная    прибыль¦ 88 АП ¦1. Нераспределенная      прибыль¦
¦(непокрытый убыток)        ¦       ¦(убыток) отчетного года         ¦
¦                           ¦       ¦2. Нераспределенная прибыль (не-¦
¦                           ¦       ¦покрытый убыток) прошлых лет    ¦
¦                           ¦       ¦3. Фонды накопления             ¦
¦                           ¦       ¦4. Фонд социальной сферы        ¦
¦                           ¦       ¦5. Фонды потребления            ¦
¦Резервы предстоящих  расхо-¦ 89  П ¦По видам резервов               ¦
¦дов и платежей             ¦       ¦                                ¦
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¦Раздел IX. Кредиты и финансирование                                 ¦
+--------------------------------------------------------------------¦
¦Краткосрочные кредиты банк-¦ 90  П ¦По видам кредитов               ¦
¦ов                         ¦       ¦                                ¦
¦___________________________¦ 91    ¦                                ¦
¦Долгосрочные кредиты банков¦ 92  П ¦По видам кредитов               ¦
¦Кредиты банков для работни-¦ 93  П ¦По видам кредитов               ¦
¦ков                        ¦       ¦                                ¦
¦Краткосрочные займы        ¦ 94  П ¦                                ¦
¦Долгосрочные займы         ¦ 95  П ¦                                ¦
¦Целевые финансирование    и¦ 96  П ¦                                ¦
¦поступления                ¦       ¦                                ¦
¦Арендные обязательства     ¦ 97  П ¦                                ¦
¦___________________________¦ 98    ¦                                ¦
¦___________________________¦ 99    ¦                                ¦
+--------------------------------------------------------------------+

Off-balance accounts

001 Leased fixed assets

002 The inventory items accepted on safe custody

003 The materials accepted in conversion

004 The goods accepted on the commission

005 The equipment accepted for installation

006 Forms of the strict accounting

007 The debt of insolvent debtors which is written off at a loss

008 Providing obligations and payments received

009 Providing obligations and payments issued

014 Depreciation of housing stock

015 Depreciation of subjects to external improvement and other similar objects

 

Instruction for application of the chart of accounts of financial accounting of the companies

Section I. Fixed assets and other long-term investments

Accounts of this Section are intended for generalization of information on availability and movement of the labor instruments belonging to the company which according to established procedure belong to fixed assets, intangible assets, investments of the company in other assets of long-term nature, the hereinafter referred to as long-term investments.

Account 01. "Fixed assets"

Account 01 "Fixed assets" is intended for generalization of information on availability and movement belonging to the company on the property rights of the fixed assets which are in operation, inventory, on preservation or leased (except dolgosrochno leased). Procedure for reference of objects to fixed assets and their structure are regulated by legal and other regulations.

And in process of the depreciation passes the labor instruments involved in the sphere of production (services) of the company over a year which cost is regulated by regulating documents on the regulations established by the legislation into the cost of products (services) with preserving their natural form in production process (services), are called fixed assets.

Buildings, constructions, sending devices, working power machines (equipment), instrumentations (devices), computer facilities, vehicles, tools, production and economic stock (equipment), the working and productive cattle, long-term plantings, intraeconomic roads, own parcels of land, capital investment in improvement of lands (melioration, drainage, irrigation, etc.), and also in other works (purposes) and other means (labor instruments) belong to fixed assets.

Since January 1 the minimal cost of unit or set of fixed assets is established in the amount of 500000 manat.

The means considered on balance of the company in account 01 "Fixed assets" are fixed assets of the company. Change of the place of accounting of means in balance in case of each adjustment of limit (minimal cost) of fixed assets in connection with inflation is not allowed.

If in account 01 "Fixed assets" because of various reasons are considered the means which are actually not them (which actually have no opportunity to participate in the sphere of production (services) as fixed asset) and there was need of their exception of structure of fixed assets, then the director according to the legislation makes the decision on it. The reflection in the order on accounting policy of the company shall find this solution.

Complete capital costs on the leased buildings, constructions, the equipment and other fixed assets are included the lessee in the amount of actual costs of own fixed assets (if other is provided in lease agreements).

The parcels of land which are in property of the company are reflected in financial accounting and the reporting under actually made expenses on their acquisition.

Fixed assets of the company are reflected in financial accounting and the reporting under their original cost, i.e. in the amount of actually made expenses on their acquisition, installation and preparation. The original cost of fixed assets, except the parcels of land which are in property of the company, can change in case of their revaluation, reorganization, production of new construction works, installation of the new equipment on them and partial liquidation of their corresponding objects.

In case of sale and in other cases of exception of fixed assets the income or loss on these transactions belong on results of economic activity of the company.

Without treating fixed assets, are considered at the companies as a part of current assets, and in organizations - as a part of invaluable objects and other values:

a) objects with service life less than a year, irrespective of their cost;

b) the values with one-time participation in production process (services) which are transferring the cost completely to the cost of products (services) and not keeping the natural form in this process;

c) objects of the labor, cost of unit and which set irrespective of service life below the minimum limit of the fixed asset cost established by the relevant regulating documents, except agricultural machines, devices, the mechanized construction tools, the working and productive cattle which are considered as fixed assets irrespective of their cost and service life. The director has the right to set lower limit of cost of objects for the correct conducting their accounting as a part of current assets in reporting year. The specified limit depending on inflation can be changed in necessary cases;

d) fishing objects (trawls, networks of all types, etc.) irrespective of the cost and service life;

e) chiansaws, machines for cutting of branches, cables for river rafting, seasonal roads, trail suspended roads for lesoperevozok, temporary forest lodges for two years' use, figurative houses heaters, boiler Items and other means (labor instruments) of temporary (seasonal) use;

e) specially manufactured mechanisms and devices for serial and mass production of individual orders or products irrespective of cost;

g) overalls, footwear, and also bedding, irrespective of the cost of unit or set and service life;

h) overalls issued at the companies to workers, the clothes and footwear issued in healthcare institutions, educations, social protection of the population and in other state-financed organizations irrespective of the cost of unit or set and service life;

i) temporarily created (beztitulny) special mechanisms, constructions and other (extra title) structures which cost in overhead type joins in cost of complex installation and construction works;

j) the container participating in preserving inventory items in warehouses or in engineering procedure which cost of unit is lower than the minimum limit of the fixed asset cost established by the relevant regulating documents;

k) objects for hire, irrespective of their cost;

l) young growth and the animals who are on sagination, birds, rabbits, fur animals, pchelosem and experimental animals;

m) the perennial plants planted in nursery for change.

The labor instruments considered in account 01 "Fixed assets" for the purpose of carrying out the economic analysis are grouped in the following procedure:

* Buildings;

* Constructions (structure);

* Transfer devices;

* Machine and equipment;

* Vehicles;

* Production tools (devices) and economic stock;

* Working and productive cattle;

* Library stock;

* Other fixed assets.

Buildings treat: all types of buildings, production and economic appointment, including, the building in which boards, welfare objects, buildings of hospitals, polyclinics, houses boarding schools, retirement home and disabled people, child care facilities, libraries, clubs, buildings of the museums, research institutions, laboratories, shops and all types of buildings in which other productions and farms are located are located.

Treat constructions (structures): pumping stations, stadiums, pools, roads, bridges, monuments (sculptures, bas-reliefs), barriers of parks, giving and public gardens, and other similar constructions.

Treat transfer devices: the electrotransmitters and lines, transmissions and pipelines and all intermediate equipment and constructions relating to them, in a word, all types of the equipment and constructions which participate in process of transfer to the energy consumer and products in liquid and gaseous state (except buildings in which these transfer devices and the equipment are located).

Treat machines and the equipment: the power machines and the equipment, working machines and the equipment, measuring devices regulating devices and devices, the laboratory equipment, computer facilities, the medical equipment and other machines and the equipment. The specified types of machines and the equipment are grouped in the following procedure:

1. Treat power machines and the equipment: the machines generators developing electrical, heat and other energy, and other similar power machines and the equipment.

2. Treat working machines and the equipment: the machines, devices and the equipment intended for movement of objects of the labor by means of mechanical motors, human force or force of the working cattle, rendering mechanical, thermal and chemical impact on objects of the labor in the course of production of products or performance of works (services) of production nature.

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