Fixed assets are means of labor that repeatedly participate in the production process, while maintaining their natural form, gradually wearing out, transferring their value in parts to newly created products. These include funds with a service life of more than one year and a cost of more than 100 minimum monthly wages.
Fixed assets are distinguished in many ways, but, first of all, depending on the nature of the participation of fixed assets in the sphere of material production, fixed assets are divided into production and non-production.
Production fixed assets They function in the production process, constantly participate in it, wear out gradually, transferring their value to the finished product, they are replenished at the expense of capital investments.
Non-productive fixed assets are intended to serve the production process, and therefore do not directly participate in it, and do not transfer their value to the product, because it is not produced; they are reproduced at the expense of the national income.
The following groups and subgroups of fixed production assets are distinguished:
1. Buildings
2. Structures (tunnels, overpasses, highways, chimneys).
3. Transmission devices (devices for the transmission of electricity, liquid and gaseous substances: electrical networks, heating networks, gas networks, transmissions, etc.).
4. Machinery and equipment
5. Vehicles
6. Tool
7. Production equipment and accessories (items to facilitate the performance of production operations: work tables, workbenches, fences, fans, containers, racks, etc.).
8. Household inventory (office and household items: tables, cabinets, hangers, typewriters, safes, duplicators, etc.).
9. Perennial plantings (vineyards, plantations, orchards, etc.).
10. Working reproductive cattle and animals for fattening.
11. Earth.
12. Other fixed assets. This group includes library collections, museum valuables, etc.
The composition and structure of fixed assets depend on such factors as the characteristics of manufactured products, the level of technology development in the country, the level of automation of production and management, the perfection of the applied forms of organization of production, natural and climatic conditions (the more severe the conditions, the more passive fixed assets prevail) and etc.
Accounting for fixed assets is determined not only by the need to know what fixed assets and to what extent the enterprise has, but also by the requirements of the economics of production. This is due to the fact that the share of fixed assets in the total amount of funds at the disposal of the enterprise reaches 70% or more. Consequently, the development (state) of its economy depends on how they are used.
Fixed assets are accounted for in kind and in cash. With the help of natural indicators, it is carried out separately for each group of the above classification. For example, for buildings natural indicators are: their number, total and usable area in m2; for working machines - the number of units, type and age, etc.
Cash accounting is carried out to determine the total value of fixed assets, their dynamics, structure, calculation of depreciation charges, economic efficiency of capital investments, i.e. without which it is impossible to judge the state of the enterprise's economy.
In modern conditions, with a high level of inflation, as never before, there is a need for periodic revaluation of fixed assets and determination of their replacement cost, corresponding to real economic circumstances.
Essence, classification and structure of fixed assets of the enterprise
Types of valuation of fixed assets
Depreciation and reproduction of fixed assets
Depreciation methods
Indicators of the use of fixed assets
Essence, classification and structure of fixed assets of the enterprise
The totality of all elements involved in the process of manufacturing products is defined by the concept of "means of production", which can be divided into means of labor (machines, machine tools) and objects of labor (raw materials, materials).
Fixed assets (PF) - these are the means of labor owned by the enterprise and use them in the process of production and supply of products, provision of services, implementation of socio-cultural and administrative functions.
Fixed assets are characterized by a long period of use (more than a year). At the same time, they do not change their natural-material shape and size, and also gradually transfer their value to the cost of finished products (depreciated).
To account for and evaluate the effectiveness of OFs, they are classified according to a number of criteria:
1. By function distinguish between production (OPF) and non-production fixed assets.
Production fixed assets function in the sphere of material production, repeatedly participate in the production process, wear out gradually, and their value is transferred to the manufactured product in parts as it is used. They are replenished through capital investments. They are divided into the following groups: buildings, structures, transmission devices, machinery and equipment, vehicles, tools, production equipment.
Non-productive fixed assets - residential buildings, children's and sports institutions, other objects of cultural and community services that are on the balance sheet of the enterprise. Unlike production assets, non-production assets do not participate in the production process and do not transfer their value to the product, since it is not created.
2. By industry one can single out the fixed assets of industry, construction, and other branches.
3. By use allocate fixed assets that are in operation (operating), in reserve (conservation) and inactive.
4. By ownership Distinguish between own and leased fixed assets.
6. By degree of participation in the production process allocate:
a) active part- fixed assets directly take part in the production process;
b) passive part - fixed assets create the conditions for the implementation of the production process.
The ratio of various types (groups) of fixed assets to their total value in an enterprise, industry, region or country's economy as a whole determines the structure of the means of labor used. There are the following types of structures:
A) production - is determined by the share of each group of OPF in their total value at the enterprise;
B) sectoral - characterized by the share of the cost of fixed assets by industry;
C) technological - is calculated by the specific gravity of various types of OF.
Types of valuation of fixed assets
Accounting and evaluation of means of labor are carried out in natural and value (cash) forms.
In-kind valuation of fixed assets is necessary for: accounting and planning of individual groups of fixed assets; calculation of production capacities; developing equipment balances and determining the degree of its use.
Monetary (value) valuation of fixed assets is necessary to solve the following problems: determine their total volume, dynamics and structure; depreciation and calculation of the cost of production.
There are the following types of valuation of fixed production assets.
initial cost - the actual cost of fixed assets at the time of their acquisition and taking on the balance sheet of the enterprise. This valuation type is used to calculate depreciation charges. It consists of the following costs:
Sn \u003d C + T + M + C
Where Sn is the initial cost of fixed assets, C is the purchase price of fixed assets, T is the cost of transporting fixed assets, M is the cost of installation and installation, C are indirect taxes, fees,.
2. replacement cost - assessment of the cost of reproduction of fixed production assets in modern conditions. The need for valuation at replacement cost is due to the fact that due to scientific and technological progress or inflationary factors, the same types of labor instruments (machines, furnaces, etc.) produced in different years are valued differently. This requires periodic revaluation of fixed assets.
where BC is the replacement cost of fixed assets, PS - initial cost of fixed assets, OS - residual value
residual value - initial cost including depreciation, those. at the actual cost, which has not yet been transferred to the finished product.
Sun = PS - Wear
4. liquidation value - the cost of selling the object after the end of its useful life (operation). It is determined by the formula:
LS = sun– D
where sun - replacement cost of fixed assets, UAH; D - costs associated with the liquidation of the object.
5. average annual cost OF is calculated by the formula:
=
Depreciation and reproduction of fixed assets
The main production assets are subject to physical and moral deterioration.
Under wear and tear understand the loss of their use value by fixed assets. For example, performance degradation, loss of some functions, etc.
Physical deterioration occurs both during the functioning of fixed assets and when they are inactive (for example, the effect of corrosion). The degree of physical deterioration of the equipment depends on many factors: the design and quality of materials, the type of production, the specifics of technological processes, the qualifications of workers, the time of actual use and the productivity of the equipment.
The coefficient of physical wear can be determined by the following formulas:
Kf = KR /Sn
Where Kf-Physical depreciation, KR- the cost of the next major overhaul, Sn - the initial cost of the OF.
2) Kf \u003d A /Sn
Where A is the amount of depreciation deductions from the beginning of the OF service, UAH.
3) Kf \u003d (Tf / Tn) x 100%
Where Tf, Tn - respectively, the actual and standard service life of the equipment, years.
Obsolescence fixed assets is expressed in a decrease in their value, regardless of physical wear and tear.
Distinguish obsolescence of the first (I) and second (II) kind.
ObsolescenceIkind occurs when fixed assets with similar properties (productivity, operating characteristics) appear on the market at a lower price. Obsolescence of the first kind is caused by an increase in labor productivity in industries that produce fixed assets.
ObsolescenceIIkind occurs when fixed assets with higher consumer properties appear on the market at the same price. It is due to the fact that the production of already more efficient machines and equipment (higher productivity, more functions, less energy consumption, etc.) is starting at the same price.
The total wear coefficient is equal to: Koi \u003d 1 - (1-Kf) (1-Km)
Depreciation of fixed assets
Depreciation- this is a gradual transfer of the value of fixed assets to manufactured products in order to accumulate funds for their full recovery over their useful life.
There are the following cushioning functions: economic; tax.
The economic role of depreciation is the actual reimbursement of existing fixed assets. The tax role of depreciation consists in the financial recovery of fixed capital by reducing taxable profit by the amount of depreciation and receiving a tax rebate.
Depreciation is carried out on the basis of annual depreciation rates.
Under depreciation rate refers to the share of the value of fixed assets that can be transferred to finished products during the year.
In accordance with the Law of Ukraine "On taxation of enterprise profits", depreciation rates are established for four groups of fixed assets:
- group 1 - buildings, structures, their structural components and transmission devices, the cost of major land improvement;
- group 2- vehicles, including trucks and cars, furniture, office equipment;
- group 3 - other fixed assets not included in groups 1, 2, 4 (agricultural machinery, livestock, plantations);
- group 4- computers, software, telephones, microphones, walkie-talkies, the cost of which exceeds the cost of the MBP;
In accounting, depreciation is calculated for all funds, incl. non-productive and can be carried out by the following methods
1. Rectilinear (depreciation in equal amounts per year): the cost of acquiring or producing an item is written off on a straight-line basis, based on the expected life of the item of property, plant and equipment. At the same time, the rate and amount of depreciation deductions remain unchanged during the depreciation period. To shortcomings uniform depreciation should be attributed to: a deliberately fixed constant value of the depreciation period; insufficient stimulating effect on improving the efficiency of the use of fixed capital;
The annual depreciation amount is determined by dividing the depreciable cost by the useful life of the item:
A = (PS- LS) / T
2. At depreciation method depreciation is calculated by applying a fixed percentage depreciation rate to the last residual value of the item. In this case, depreciation deductions gradually decrease, and there is never a complete write-off of the value of fixed assets. The deductions are always less than the residual value.
The amount of depreciation is equal to: A = Na * So
Where Na- depreciation rate (in shares), So - residual value of fixed assets.
Depreciation rate 
Where n is the useful life of fixed assets, years.
3. According to cumulative method (sum of numbers method), the annual depreciation amount is determined as the product of the depreciable cost and the cumulative factor. The cumulative ratio is the ratio of the number of years that remain until the end of the expected life of an item of property, plant and equipment, to the sum of the number of years of its useful life. It is typical for this method that the amount of annual deductions decreases and by the end of the period of use there is a complete write-off of the cost.
Amount of depreciation: A = (Sn -Sl) * C/Cs
Where K is the number of years remaining until the end of the expected life of the OF, Ks is the sum of the numbers of years of useful life of the OF.
According to accelerated depreciation method (double rate method) the annual depreciation rate is calculated based on the useful life of the object and doubled. The annual depreciation amount is determined as the product of the residual value of the object at the beginning of the reporting year and the annual depreciation rate.
A = Na * So
Na
=
X
2
5. Manufacturing depreciation(depreciation depending on the production and degree of operation of the facility): in contrast to the considered depreciation methods associated with the time factor, when applying this method, a depreciation quota is calculated for the initial value, depending on productivity.
A= Qfx CaCa \u003d PS-LS /Qpl
Where Q is the volume of production, Ca is the production depreciation rate.
Example: The company has acquired an object of fixed assets worth 10,000 hryvnia. At the same time, its liquidation value is 2000 UAH. In accordance with the technical passport, the equipment is designed for the production of 400,000 parts. In the reporting period, 800 pieces of parts were produced.
Solution: The production depreciation rate is equal to: (10000-2000): 400000 = 0.2 UAH/unit. Amortization amount: 800*0.2=160 UAH.
tax method. It is determined by multiplying the book value by the legally established depreciation rate (per tax quarter):
Depreciation charges are set as a percentage of the book value of each of the groups of fixed assets at the beginning of the reporting period in the following amount (per tax quarter):
1st group - 2% 2nd group - 10%
3rd group - 6% 4th group - 15%.
Not subject to depreciation: acquisition and fattening of productive livestock; cultivation of perennial fruit plantations; Earth; received free of charge OF.
Indicators of the use of fixed assets
One of the main general indicators of the use of OF is the indicator return on assets , which shows how much UAH of the enterprise's products falls on 1 UAH of the cost of fixed assets:
Fo =Q / Ssg
Where Q is the volume of commodity (gross, net) production of the enterprise, UAH; Sсг – average annual cost of fixed assets, UAH.
capital intensity is the reciprocal of capital productivity.
F emk = 1/Fotd
capital-labor ratio: fv =Ssg / CR(average headcount)
To characterize the movement of fixed assets at the enterprise, indicators of updating and disposal of fixed assets are used.
Refresh rate represents the ratio of the cost of commissioned fixed assets to the cost of fixed assets at the end of the year:
K update =Scc /Skg
Retirement rate OF is the ratio of the value of withdrawn fixed assets to the value of OF at the beginning of the year:
K in =Sin /Sng
All indicators of the use of fixed production assets can be combined into three groups
1. Extensive use ratio equipment characterizes the level of its use in time and is determined for each group of the same type of equipment as the ratio of the time actually worked by the equipment to the time of possible use of the equipment
2. The level of use of machinery and equipment in terms of productivity or power is characterized by intensive use factor and is determined by the ratio of the actual output per unit of time to the technically justified output per unit of time.
3. Integral factor of use of OF is defined as the product of the two coefficients discussed above.
4. Shift ratio characterizes the degree of intensification of production. The actual shift ratio of equipment operation is determined by the ratio of the number of machine shifts worked out by the equipment of the enterprise, workshop per day, to the number of installed equipment
5. Equipment load factor is calculated as the ratio of the labor intensity of manufacturing all products on this type of equipment to the fund of the time of its operation. Thus, the equipment load factor, in contrast to the shift factor, takes into account data on the labor intensity of products. In practice, the load factor is usually taken equal to the value of the shift factor, reduced by two times (for two-shift operation) or three times (for three-shift operation).
Fixed assets - these are means of labor that repeatedly participate in the production process, while maintaining their natural form, gradually wearing out, transferring their value in parts to newly created products. These include funds with a service life of more than one year and a cost of more than 100 minimum monthly wages.
Capital funds do not include:
Machinery, equipment and other similar items listed as finished products in the warehouses of the manufacturer engaged in their sale;
Items handed over for installation or to be installed, which are in transit;
Capital and financial investments and other long-term investments.
Depending on the nature of the participation of fixed assets in the sphere of material production, fixed assets are divided into production and non-production assets.
Production funds they function in the production process, constantly participate in it, wear out gradually, transferring their value to the finished product, they are replenished at the expense of capital investments (machines, machines, devices, transmission devices, etc.). They constitute the material and technical base of the enterprise and the basis of its authorized capital.
Non-productive fixed assets are intended to serve the production process, and therefore do not directly participate in it, and do not transfer their value to the product, because it is not produced; they are reproduced at the expense of the national income. These include healthcare facilities on the balance sheet of the enterprise (hospitals, medical units, health centers, sanatoriums, etc.); physical culture and sports (sports palaces, swimming pools, skating rinks, sports facilities, sports schools, etc.); housing and communal and socio-cultural spheres (dormitories, residential buildings, baths, clubs, kindergartens and nurseries, theaters, etc.).
Despite the fact that non-production fixed assets do not have any direct impact on the volume of production, the growth of labor productivity, a constant increase in these funds is associated with an improvement in the well-being of the employees of the enterprise, an increase in the material and cultural standard of their life, which ultimately affects the result. enterprise activities.
Industrial fixed assets, depending on which sector of the economy the enterprise belongs to, for example, fixed assets in an industrial enterprise are divided into industrial and non-industrial. In turn, non-industrial fixed assets can be production (agriculture, construction, etc.) and non-production (housing, healthcare, etc.).
Classification
The production process consists of a large number of different stages, requires some effort, so the classification of fixed assets for production purposes is based on their functions in production. In accordance with the All-Russian classifier, fixed assets are divided into the following types according to their purpose:
1. Building(architectural and construction objects for industrial purposes: workshop buildings, warehouses, production laboratories, etc.).
2. Structures(engineering and construction facilities that create conditions for the implementation of the production process: tunnels, flyovers, roads, chimneys on a separate foundation, etc.).
3. Transfer devices(devices for the transmission of electricity, liquid and gaseous substances: electrical networks, heating networks, gas networks, transmissions, etc.).
4. Machinery and equipment. This includes all types of process equipment, as well as primary and secondary engines. This group is divided into subgroups:
power machines and equipment (steam and hydraulic turbines, transformers, wind turbines, electric motors, internal combustion engines and others, primary and secondary engines);
working machines and equipment (machine tools, presses, hammers, chemical equipment, blast and open-hearth furnaces, rolling mills and other machines and equipment);
measuring and regulating objects;
Computer Engineering;
5. Vehicles(locomotives, wagons, cars, motorcycles, carts, carts, etc., except for conveyors and conveyors included in the production equipment).
6. Tool(cutting, impact, pressing, sealing, as well as various devices for fastening, mounting, etc.), except for special tools and special equipment.
7. Production equipment, household equipment and accessories(items to facilitate the performance of production operations: work tables, workbenches, fences, fans, containers, racks, etc., office and household items: tables, cabinets, hangers, typewriters, safes, duplicators, etc. ).
8. Perennial plantations.
9. Working reproductive cattle.
10. Capital expenditures for land improvement and other fixed assets. Other fixed assets include library funds, museum valuables, etc.
For ease of accounting, fixed assets included in groups 6 and 7 include only tools, production and household equipment with a service life of more than one year and a cost of more than 15 non-taxable minimums per unit. The rest of the tool, inventory, as well as other accessories (despite the fact that theoretically, according to all economic criteria, they should be classified as fixed assets) in economic practice, it is customary to consider working capital.
Structure.
The share (in percent) of various groups of fixed assets in their total value at the enterprise is structure of fixed assets.
Depending on the degree of direct impact on the objects of labor and the production capacity of the enterprise, the main production assets are divided into active and passive.
To active part fixed assets include working machines and equipment, tools, measuring and control instruments and devices, technical structures (mines and cuts, oil and gas wells) are directly involved in the production process, contribute to an increase in output.
To passive part fixed assets include all other groups of fixed assets (industrial buildings, inventory), which have only an indirect impact on production. They create conditions for the normal operation of the enterprise.
The structure of fixed assets depends on the specialization of the industry, technology and organization of production, technical equipment. The structure of fixed assets may vary by industry and within a particular industry for the same reasons. For example, at engineering enterprises in the structure of fixed assets, the largest share is occupied by: machinery and equipment - an average of about 50%; buildings about 37%. In the electric power industry in the mid-1990s, the share of the active part of fixed assets was 70%, and the share of the passive part was 30%. In the clothing industry, the opposite is true: the share of the active part is 38%, and the passive part is 62%.
In addition, the structure of fixed assets is affected by the serial production of products. At enterprises in an industry with a predominance of individual and small-scale products, the share of machinery and equipment in the value of fixed assets decreases, while at enterprises of the same industry that produce predominantly medium- and large-scale products, this share increases. Along with this, practice shows that an increase in the share of the active part of fixed assets by only 1%, under appropriate conditions, will contribute to an increase in capital productivity by 0.3-0.35%, and this will increase output and reduce its cost.
But it should be borne in mind that the desire to achieve some optimal ratio between the active and passive parts of fixed assets can lead to social problems. The desire to ensure a high proportion of their active part without taking into account specific production conditions can cause a violation of production working conditions. Sometimes an increase in the active part of fixed assets without a technical and economic analysis leads to an unreasonable quantitative increase in the equipment fleet due to the share of old equipment. In this regard, when analyzing the structure of fixed assets, the age composition of their active part is taken into account. If the share of old equipment increases, then the number of physically worn-out elements of fixed assets increases, and this leads to an increase in repair costs, an increase in operating costs, and a deterioration in product quality.
Other factors also influence the structure of fixed assets, including:
· Production volume, since the larger the volume of production, the more specialized and high-performance and, therefore, expensive equipment should be.
· Climatic and geographical conditions location of the enterprise. This primarily affects the ratio of the passive and active parts of fixed assets. For example, in the northern part of the country, capital industrial buildings should be heated, and in the southern part there may be unheated, lighter buildings.
· The nature of the products, which primarily determines the specialization of the equipment.
Prior to the entry into force of the first part of the Civil Code of the Russian Federation, instead of the concept "real estate" used the concept "main funds".Fixed assets include items for production and non-production purposes(buildings, structures, residential premises, machinery, equipment, adult working and productive livestock, perennial plantations, etc.), which in their natural form function and are used in the national economy for a number of years and do not lose its consumer form. Fixed assets (excluding machinery and equipment) are an integral part of real estate, but this concept is narrower, since land is not included in fixed assets.
In accordance with the state program for the transition of the Russian Federation to the system of accounting and statistics adopted in international practice, from January 1, 1996, the All-Russian Classifier of Fixed Assets (OKOF) -OK 013-94 was put into effect in Russia. The scope of its application are organizations, enterprises and institutions of all forms of ownership. The objects of classification in OKOF are fixed assets used repeatedly or constantly over a long period, but not less than one year and worth more than 100 minimum wages for the production of goods or the provision of services.
Fixed assets are divided into tangible and intangible.
Material fixed assets include buildings, structures, machinery and equipment, dwellings, vehicles, perennial plantations, productive livestock, etc. Fixed assets do not include temporary structures, fixtures and devices, the construction costs of which are included in the cost of construction and installation work included in overhead costs. This classification describes almost all typical objects of fixed assets.
Buildings (except residential). Buildings include construction and architectural objects, the purpose of which is to create conditions for the production process, social and cultural services, and storage of material values. As the main structural parts of the building, they have walls and a roof.
If the buildings are adjacent to each other and have a common wall, but each of them is an independent constructive whole, they are considered separate objects. External extensions to the building that have independent economic significance, stand-alone boiler house buildings, as well as outbuildings (warehouses, garages, fences, sheds, fences, wells, etc.) are independent objects. Built-in premises, the purpose of which is different from the purpose of the building, are part of this building.
Built-in premises may be intended for shops, canteens, hairdressers, ateliers, rental shops, kindergartens, nurseries, post offices, banks or other organizations.
The buildings include communications inside the buildings necessary for their operation: a heating system with equipment, including a boiler plant (if the latter is located inside the building); internal network of water supply, gas pipeline, sewerage with all devices; internal network of power and lighting wiring with all lighting fittings; internal telephone and signaling networks; ventilation devices for general sanitary purposes; lifts and elevators. Water-, gas-, heat-conducting devices, as well as sewage devices, are included in the structure of buildings, starting from the inlet valve or tee or from the nearest manhole, depending on the place of connection of the supply pipeline. Electric lighting wiring and internal telephone and signaling networks are included in the building, starting from the inlet box, or cable terminations, or from bushings.
Foundations under boilers, generators, machine tools, machines, devices, etc., located inside buildings, are not included in their composition (except for the foundations of large equipment), but are included in the facilities in which they are used. The foundations of large equipment, constructed simultaneously with the building, are part of the building. For this type of facility, the term "specialized buildings" is used.
Housing. It includes buildings intended for permanent residence, as well as mobile panel houses, floating houses, other buildings (premises) used for housing, as well as historical monuments, identified mainly as residential buildings.
Mobile houses for production (workshops, boiler rooms, kitchens, automatic telephone exchanges, etc.) and non-production (residential, household, administrative, etc.) purposes are classified as buildings. Cars, automobile and tractor trailers, railway specialized and converted wagons, the main purpose of which is the performance of production functions (laboratories, clubs, offices, etc.), are considered mobile objects of the corresponding purpose and are accounted for as buildings.
Structures. These include engineering and construction facilities designed to create and perform technical functions(mines, tunnels, oil wells, roads, dams, overpasses, etc.) or to serve the public(stadiums, swimming pools, urban amenities, etc.).
The composition of the structures includes all the devices that make up a single whole with it. For example, when determining the replacement cost of treatment facilities, the facility includes, in addition to the building itself, pumping equipment, settling bins, mud settlers, filters, non-standard and electrical equipment, etc.
Structures, as real estate objects, can be classified into urban planning(ground and underground structures), energy-providing(oil bases, thermal power plants), infrastructural(transport and terminal facilities), industrial(blast and open-hearth furnaces, slipways, slipways), environmental(waste disposal plants and treatment plants) and special facilities of the military-industrial complex. Transfer devices(oil and gas pipelines, power lines) are widely used as technological facilities of civil and industrial fuel and energy complexes.
Public and industrial buildings, urban planning and technological facilities differ significantly in types, types and design solutions. Many of them are unique.
According to some data, by 1970 there were more than 5,000 types and types of buildings in the country in terms of capacity, which, depending on the purpose, made up 17 main groups.
Industrial complexes are characterized by the highest degree of organizational and technical complexity, in which the use of real estate objects is strictly subordinated to the requirements of the production cycle and technological process. These objects are characterized by high energy intensity and significant material consumption. capital intensity underground and surface town-planning structures, industrial buildings, shops of the fuel and energy and machine-building complexes differ. Energy intensity typical for technological facilities, production of non-ferrous and ferrous metals; urban structures providing water supply, heat and electricity (CHP).
Perennial plantations. These include all types of artificial perennial plantations, regardless of age: fruit and berry, technical, protective, decorative and landscaping plantations of all kinds; artificial plantations of botanical gardens, other research institutions and educational institutions for research purposes. The object of classification of this subsection is the green spaces of each park, square, garden, street, boulevard, yard, enterprise territory, etc.
In conclusion, we note that one of the main tasks of the development and formation of the real estate market in our country at the moment is the development of a Unified real estate classifier.
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Fixed assets ( , fixed capital) is a part of . They are created in the process, reused in production (economy) and gradually (in parts, by way) transfer their value to the created products and services without changing their natural-material form.
Fixed assets are the most important element of national wealth.
Fixed assets are production assets, as they are created and used in the production process.
Fixed assets include items that serve at least a year and cost above a certain value, established depending on the dynamics of prices for products of capital-creating industries (Fixed assets include objects whose value is determined in the amount of fifty times the minimum monthly wage established by law as of the date of their acquisition).
The essence of fixed assets:By affiliation fixed assets are divided into own and rented. Basic production assets depending on the degree of their impact on the subject of work divided into active and passive.
According to the all-Russian classifier, fixed assets are divided into tangible and intangible.
Building- buildings and structures in which the processes of the main, auxiliary and ancillary industries take place; administrative buildings; economic buildings. The cost of these facilities, in addition to the construction part, includes the cost of heating systems, plumbing, electrical fittings, ventilation devices, etc. The cost of buildings in the composition of the main industrial and production assets of Russia is 28%.
Structures. The group of structures, respectively, 21% includes engineering and construction facilities that are necessary for the implementation of the production process: roads, flyovers, tunnels, bridges, etc.
cars and equipment— power machines and equipment, including all types of power units and engines; working machines and equipment that directly affect the object of labor or its movement in the process of creating products; measuring or control instruments and devices and laboratory equipment intended for measurements, regulation of production processes, testing and research; Since 1972, computer technology has been singled out as a separate subgroup: electronic computers, analog control machines, as well as machines and devices used to control production and technological processes; other machines and equipment that are not included in the listed subgroups.
The share of the "machinery and equipment" group in 2002 was 43% in the total value of industrial fixed assets.
Vehicles(rolling stock of railways belonging to enterprises, water and road transport, as well as intra-factory vehicles: autocars, trolleys, carts, etc.). The share of vehicles increased to 18%.
Tools and fixtures. Fixed assets include instruments of all types with a service life of more than 1 year. Tools and inventory that have been used for less than 1 year are classified as working capital.
Transfer devices(6%) - plumbing and electrical network; heating network, gas networks, steam pipelines, i.e., objects that transfer various types of energy from engine machines to working machines (oil pipelines, gas pipelines, etc.)
Production and household equipment and accessories, designed for storing materials, tools and facilitating the performance of production operations - workbenches, racks, tables, containers, office and household items (furniture, fireproof cabinets, duplicators, fire-fighting items, etc.).
Working and productive livestock. Working cattle (horses, bulls, oxen, camels, etc.) have been separated into a separate group since 1996. The composition of fixed assets also includes productive livestock - adult animals that produce products and offspring (cows, ewes, sows, etc.). The cost of young animals, livestock and fattening animals is included in the working capital of agricultural enterprises.
perennial plantations. The main funds include perennial plantations: fruit-bearing orchards, berry fields, windbreaks.
On-farm roads.
Land owned by the enterprise.
Other fixed assets.
Under the influence of scientific and technical progress, directions of economic and depreciation policy of the state, the classification of fixed assets is periodically reviewed.
The above classification of material fixed assets is specified for each sector of the economy. That is, the classification of fixed assets in industry differs from the classification of fixed assets in agriculture, and the classification of fixed assets in agriculture differs from the classification of fixed assets in construction.
In-kind classification of fixed assets allows you to analyze the change in their structure, to determine the share of the active and passive parts of fixed assets. The assignment of one or another type of fixed assets to the active or passive part depends on the specifics of the industry activity. Usually, buildings and structures are included in the passive part of fixed assets. But in a number of industries, for example, in the oil and gas industry, wells (included in the group of structures) are part of the active part of fixed assets.
Fixed assets include not only operating fixed assets, but also the cost of unfinished objects that pass in such a state from the manufacturer to the user's property or, when they are paid in stages, are actually financed by the customer. Consequently, assets are accounted for as part of fixed assets from the moment they become the property of the owner. As a result, fixed assets increase by the value of the value of unfinished produced tangible assets, i.e., by the value of the value of equipment in progress (with a long production cycle) in the part paid by the customer, uninstalled equipment paid by the customer. This group also includes livestock, young animals, plantations of perennial plantations that have not reached fruiting age, grown for repeated production of the corresponding products, as well as bee colonies, poultry and fish, grown for the production of livestock products and breeding purposes.
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