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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

RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN, MINISTRY OF ECONOMICS OF THE REPUBLIC OF UZBEKISTAN, STATE COMMITTEE OF THE REPUBLIC OF UZBEKISTAN ON ARCHITECTURE AND CONSTRUCTION

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

 

Appendix

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

Regulations on procedure for determination and reflection in financial accounting of depreciation of fixed assets of state-financed organizations

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.

Chapter I. Determination and reflection in financial accounting of depreciation of fixed assets

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.

Chapter II. Final provisions

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

 

Appendix

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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