RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of November 8, 2007 No. 1314

About approval of the Procedure for write-off of objects of state-owned property

According to article 5 of the Law of Ukraine "About management of objects of state-owned property" the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for write-off of objects of state-owned property which is applied.

2. For warlike situation action of paragraphs of the sixth - the eighth item 4 of the Procedure for the write-off of objects of state-owned property approved by this resolution stops in case information which is subject to promulgation concerns objects of critical infrastructure, except the objects of critical infrastructure determined in Item 9 of the list of sectors of critical infrastructure approved by the resolution of the Cabinet of Ministers of Ukraine of October 9, 2020 No. 1109 "Some questions of objects of critical infrastructure" (The Official Bulletin of Ukraine, 2020, No. 93, of Art. 2994; 2024, No. 15, Art. 962).

Approved by the Resolution of the Cabinet of Ministers of Ukraine of November 8, 2007 No. 1314

Procedure for write-off of objects of state-owned property

General part

1. This Procedure determines the mechanism of write-off of objects of state-owned property which objects of construction in progress (incomplete capital investments into irreversible tangible assets), tangible assets which according to the legislation are recognized fixed assets (means), other non-current tangible assets (further - property) are.

Write-off of property is performed in the method provided by this Procedure.

In this Procedure subjects of managing are the state companies, the state commercial enterprises (their associations), organizations, organizations and the organizations, and also the companies, organizations and the organizations which are under authority of National academy of Sciences and industry academies of Sciences.

Terms which are used in this Procedure are used in the value given in legal acts which regulate questions of legal regime of property of the corresponding property and questions of property administration, its assessment and financial accounting.

2. Action of this Procedure extends to the property transferred to the state companies, the state commercial enterprises (their associations), organizations, organizations and the organizations; the property assigned to the companies, organizations and the organizations which are under authority of National academy of Sciences and industry academies of Sciences; the property which is on balance of the economic organizations and did not enter their authorized capital; the property leased as a part of single (complete) property complexes of the state companies, the organizations (their structural divisions) (further - leased property).

3. Action of this Procedure does not extend to property which procedure for write-off is determined by the separate laws (objects of dwelling stock, military property, the state material reserve, complete property complexes of the companies and so forth).

4. The property which cannot be in accordance with the established procedure aloof, free of charge transferred to the state companies, organizations or the organizations and concerning which other methods of management (or their application can be economically inexpedient) cannot be applied is subject to write-off in case such property:

1) morally became outdated or it is physically worn-out, unsuitable for further use by the subject of managing and which recovery is economically inexpedient (including in connection with construction, reconstruction and technical retrofitting);

2) it is damaged owing to accident or natural disaster (provided that its recovery is economically inexpedient);

3) it is revealed as a result of inventory count as shortage.

At the same time the property revealed as a result of inventory count as shortage is written off with subsequent its reflection in the financial accounting according to the procedure established by the Ministry of Finance.

Subjects of managing on which balance there is property which original (overpriced) cost constitutes more than 50 thousand hryvnias and which is not used, including obsolete and physically worn-out submit monthly to the 10th information on such property to subjects of management.

The subject of management for the purpose of effective use and voluntary conveyance of such property to other subjects of managing which belong to the sphere of its management or to other subjects of management will promulgate the acquired information on own official website.

Absence within 30 working days from the date of promulgation of information of rather obsolete and physically worn-out property of offers on its transfer can be used during implementation of write-off of such property as confirmation of impossibility of its voluntary conveyance in accordance with the established procedure.

Decision making about write-off of property

5. Write-off of property is performed by subject of managing on which balance it is, based on the charge of the decision on provision of consent to its write-off taken of the subject.

Write-off of property is performed on condition of accounting of features of legal regime of property, availability of the encumbrances set by legal acts or restrictions concerning the order by property (except cases when the order prohibition is established by property).

The decision on provision of consent to write-off of real estate, objects of construction in progress (incomplete capital investments into non-current tangible assets) is accepted by the subject of management only in coordination with state body of privatization on the location of the subject of managing.

The paragraph the fourth is excluded;

Write-off of completely amortized fixed assets (means), except real estate, objects of construction in progress (incomplete capital investments into non-current tangible assets), other non-current tangible assets of the subject of managing which original (overpriced) cost constitutes less than 50 thousand hryvnias is performed according to the decision of the head of such subject according to this Procedure (except for the companies concerning which the decision on privatization is made).

Write-off of vineyards is performed in connection therewith Rather with observance of requirements, the stipulated in Clause 2 Laws of Ukraine "About grapes and grape wine".

Write-off of property which is on balance of the subject of management, or its territorial authority with the status of the legal entity is performed by such subject in connection therewith Rather.

The decision on provision of consent to write-off of property by subjects of managing concerning whom the Cabinet of Ministers of Ukraine performs functions on management accepts the Cabinet of Ministers of Ukraine according to offers of Fund of state-owned property and other interested executive bodies determined by the Cabinet of Ministers of Ukraine.

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