of November 29, 2013 No. No. 68, 38, 4
About approval of the Regulations on procedure for determination and reflection in financial accounting of depreciation of fixed assets of state-financed organizations
According to the Law of the Republic of Uzbekistan "About financial accounting" (1996, No. 9, the Art. 142) the Ministry of Finance, the Ministry of Economics and the State committee of the Republic of Uzbekistan on architecture and construction decide sheets of Oliy Majlis of the Republic of Uzbekistan:
1. Approve Regulations on procedure for determination and reflection in financial accounting of depreciation of fixed assets of state-financed organizations according to appendix.
3. This resolution becomes effective from the date of its official publication.
Minister of Finance November 29, 2013 |
R. Azimov |
Minister of Economic Affairs November 29, 2013 |
G. Saidov |
Chairman of the State committee on architecture and construction November 29, 2013 |
B. Zakirov |
to the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the Ministry of Economics of the Republic of Uzbekistan and the State committee of the Republic of Uzbekistan on architecture and construction of November 29, 2013 No. No. 68, 38, 4
This Provision according to the Law of the Republic of Uzbekistan "About financial accounting" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1996, No. 9, the Art. 142) determines procedure for determination and reflection in financial accounting of depreciation of fixed assets of state-financed organizations.
1. Depreciation of fixed assets of state-financed organizations is determined based on Annual regulations of depreciation of fixed assets of state-financed organizations according to appendix to this Provision.
2. Depreciation of fixed assets is reflected in financial accounting of state-financed organizations according to Items 112-124 of the Instruction for financial accounting in state-financed organizations (reg. No. 2169 of December 22, 2010) (Collection of the legislation of the Republic of Uzbekistan, 2010, No. 51, Art. 502.).
3. Regulations of depreciation are established as a percentage to the original (recovery) cost of these fixed assets.
4. On the fixed assets used in state-financed organizations with seasonal nature, the monthly amount of depreciation is determined in general procedure, that is by division into the 12th of the annual amount of depreciation of this fixed asset.
5. On the unfinished constructions which are not drawn up by acceptance acts to capital construction projects or their parts, depreciation is not determined.
6. Persons guilty of violation of requirements of this provision bear responsibility according to the procedure, established by the legislation.
7. This Provision is approved with the State committee of the Republic of Uzbekistan according to the statistics.
Chairman of the State committee according to the statistics November 20, 2013 |
B. Turayev |
to Regulations on procedure for determination and reflection in financial accounting of depreciation of fixed assets of state-financed organizations annual regulations of depreciation of fixed assets of state-financed organizations
group No. |
No. of subgroup |
Name of fixed assets |
Annual regulation depreciation, as a percentage |
I |
|
Buildings, structures and constructions |
|
|
1. |
Buildings, structures |
5 |
|
2. |
Oil and gas wells | |
|
3. |
Oil and gas storages | |
|
4. |
Channels are navigable, water | |
|
5. |
Bridges | |
|
6. |
Dams, dikes | |
|
7. |
River and sea berthing facilities | |
|
8. |
Railway tracks of the companies | |
|
9. |
Shore protection bank protection constructions | |
|
10. |
Reservoirs, tanks, tanks and other reservoirs |
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The document ceased to be valid since March 18, 2018 according to Item 1 of the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the Ministry of Economics of the Republic of Uzbekistan, State committee of the Republic of Uzbekistan on architecture and construction of the Republic of Uzbekistan of March 1, 2018 No. 44, No. 8, No. 2018-2