Evgeniy Malyar

# Business Dictionary

Definition of the term, characteristics and examples

Fixed assets – main value any enterprise. They are the sources of his profit. Unlike current assets, fixed assets last for many production cycles.

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• Signs of fixed assets
• Examples of basic and working capital
• Place of fixed assets in the balance sheet
• Intangible means of production
• Types of intangible assets
• Composition and structure of fixed assets
• Return on fixed assets
• New classifier 2019

Production means are the main material value owned by each commercial structure. The owner of a company may have different property, sometimes very expensive, but if it does not bring profit, it will remain a set of luxury items that only please vanity.

Fixed and working capital of the enterprise is used to generate income. Moreover, unlike assets that are consumed within one cycle, equipment, buildings, transport and infrastructure last a long time. These are the main production assets of the organization. What is this from the point of view of economics and accounting? The article will discuss the types of fixed assets of an enterprise and their classification as of 2019.

Signs of fixed assets

Definition of fixed assets:

Fixed assets are non-current assets that have tangible (expressed in money) value and meet the criteria below.

• Used for the purposes of commodity reproduction, provision of services or for management needs (non-production units, such as furniture, a computer, an office building and other objects not directly involved in the labor process, can also be classified as OS).
• Service life is over a year.
• Not intended for resale.
• Capable of generating income.
• They have a significant cost (from 40,000 rubles).

In addition to this formulation, which has an exclusively accounting meaning, there are others that allow you to look at fixed assets from the point of view of:

• Legal. For this property, designated employees of the organization are legally liable.
• Economic. Fixed assets are part of the fixed capital invested in the enterprise, and their value dynamically transforms into cost as they are used. At the same time, the accrued depreciation will be spent on the resumption of depreciating production capacities in a targeted manner.

It should be noted that economic characteristics fixed assets has a twofold interpretation: static (as objects that are constantly on the balance sheet for a long time) and dynamic (due to constantly changing value).

Examples of fixed and working assets

Fixed assets are called non-current assets because they give part of their value to the goods indirectly and gradually, through depreciation charges. The machines themselves and other equipment, workshop buildings or pipelines formally remain in their places.

Materials, products that are used for assembly, energy costs, and everything else that is part of the cost of a product (Henry Ford called it a fabricated product) is a current asset. It participates in only one production cycle, and is acquired for this purpose.

Using the example of a car factory, it is probably easiest to explain the difference between current and non-current assets (fixed assets of production):

• The assembly line refers to the OS.
• Purchased from third party suppliers Assembly units(tires, engines, bumpers, sheet metal, etc.) represent current assets.

Place of fixed assets in the balance sheet

All current accounts of the enterprise fall into the asset or liability of the balance sheet - there are simply no other options.

Since the essence of every means of production lies in its ability to generate profit, this means that it belongs to the active part.

Intangible means of production

Despite their name, intangible assets (IMA) have nothing to do with the philosophy of idealism. They are a means of generating profit, like any property related to fixed assets. Their main features:

1. Lack of material form. This position is controversial: in many cases some manifestation of materiality is present. A computer program can be recorded on a disk, and the copyright is issued in the form of a paper document. On the other hand, it is not the form that matters, but the content.
2. Possibility of use for production, sales and management purposes. There is no question here: even such an intangible concept as business reputation(good name, goodwill), promotes business and increases trade turnover, all other things being equal.
3. Operation for a year or more. Typically, the value of an intangible asset for commercial success is large, which determines its high price and long service life.
4. Profitability. If an investment is unprofitable, there is no practical point in it.
5. Legality of registration. The absence of documentary evidence of the rights to own an intangible asset in most cases deprives the owner of the opportunity to use it.
6. Possibility of resale. The attribute is also controversial, since the main asset (regardless of whether it is material or not) by definition is not intended for speculation - otherwise it is already a commodity. However, any OS is sometimes sold by its owners - they have the right to do so.

Types of intangible assets

Until relatively recently, just a few decades ago, the composition of intangible assets was limited to copyrights, brands and several other types of property enshrined on paper. Now their list has expanded significantly. In total, it includes the rights to:

• use of property owned by other owners;
• exploitation of natural wealth and resources;
• use of registered trade and commercial marks (brands);
• economic application of inventions, results of scientific research, technological achievements;
• publication and reproduction of works of culture and art;

It should be especially noted that intangible assets do not include the types of property themselves (works of art, computer programs or scientific research), but the rights to their commercial exploitation.

Also, intangible assets include some types of costs incurred in the course of documentary registration (legal entity, patent, etc.), but only if the money was paid during the preparation of the title package. Then the funds can be offset by part of the authorized capital. Subsequent costs are included in general business expenses.

Composition and structure of fixed assets

Fixed assets of an enterprise need, like other property of the enterprise, systematization. The following signs can serve as criteria for this “alignment on the shelves”.

Naturally substance. It involves dividing all objects into the following categories:

1. Real estate. This includes various structures, workshops and buildings listed on the balance sheet.
2. Complex technological equipment and power plants.
3. Instrumentation and automation devices (measuring equipment, automation control devices, etc.)
4. Computers and expensive printing and copying devices. It’s easy to find out at what amount the inclusion of accounting objects in fixed assets begins: currently the lower limit is 40 thousand rubles.
5. Means of transport (automobile and any other).
6. Expensive tools, equipment and inventory. Anything that costs less than forty thousand is taken into account as low-value property.
7. Perennial crop plantings.
8. Livestock intended for maintaining and increasing livestock (breeding).
9. Road facilities (on-farm) and other infrastructure.

Comprehensive indicators of the condition of fixed assets depend on the following factors:

• Providing production with modern technical means.
• The structure of management and the degree of its branching (diversification), the degree of concentration.
• Capital-labor ratio and its inverse capital intensity of production.
• Indicators of movement (renewal) of fixed assets.
• Additional conditions depending on the geographical location, the method of reproduction of fixed assets, industry specifics, including the structure of capital investments.

Criteria for participation in production. PF can also be non-production, that is, they are not directly involved in the manufacturing process of the product. However, they are needed to provide social infrastructure. Without a first-aid post, and sometimes their own clinic, canteen, sports complex, swimming pool or kindergarten a large enterprise often does not get by.

Production assets, on the other hand, perform direct functions, and the result of their operation is a commercial product released to the market. In turn, they are divided into active ones, that is, those that, conditionally speaking, create goods from raw materials, and passive ones, which play an auxiliary role.

The passive part of fixed assets serves the active one. It is the infrastructure that provides successful work the entire enterprise.

For example, a fleet of heavy-duty trucks owned by cement plant, needed for the delivery of flask (chalk mineral raw materials) from quarries. Without them, production cannot function, as well as without a plant management building, a boiler room or a cooling tower.

Such objects are considered passive. The higher the proportion of the active part in general structure fixed assets, the more efficient the business is considered.

Age. The general rule by which objects are classified as fixed assets is their service life - at least a year. It is clear that there are also more long-term investments. Age groups differ at approximately five-year intervals. They are indicated in the OF Classifier, which will be discussed a little later.

Return on fixed assets

The purpose of the main means of production is to generate profit. Enterprise management needs to evaluate in numerical terms the degree to which the acquired assets are capable of performing this task. For successful management It is not enough to simply assert that some equipment is good and that it is profitable to use it.

The performance indicators of fixed assets are compiled into a generally accepted system. It includes the coefficients described below.

Return on assets ratio. Economic essence The indicator consists in determining the ratio of revenue for manufactured products to the total cost of non-current assets:

Where:

B – annual revenue (volume of domestic product in monetary terms);

Capital productivity (also known as turnover or resource productivity) shows how much goods each ruble invested in non-current assets produces. Thus, for evaluation purposes, the extensive factor (amount of investment in the PF) is converted into an intensive factor (financial result in share or percentage form).

Capital ratio. The value of this coefficient is the inverse of the capital productivity indicator. The formula is almost the same, but the numerator and denominator are swapped:

Where:
FE – capital intensity ratio;
FO – capital productivity ratio;
OF – average annual cost of fixed assets;
B – annual revenue (volume of domestic product in monetary terms).

Based on this indicator, one can judge how much money was spent to generate revenue equal to one ruble.

PF profitability ratio. In this formula, which is very similar in appearance to the one by which capital productivity is determined, annual profit takes the place of annual revenue.

Where:
ROF – return on fixed assets ratio;
P – annual profit of the enterprise in monetary terms;
OF – average annual cost of fixed assets.

As is clear from this simple mathematical expression, the profitability ratio of fixed assets gives an unambiguous idea of ​​their ability to generate profit for every ruble invested.

Ideally, the more expensive non-current assets are, the more profitable they are. Practice shows that this is not always the case, so the profitability of fixed assets must be constantly monitored. If it falls, compensatory economic measures should be taken.

New classifier 2019

The classifier should be mentioned in connection with such necessary measure as depreciation of fixed assets. Contributions to the fund intended for updating fixed assets as they wear out (to account 02) determine the amount of cost. The monthly amount at an equal price of the asset depends on the time of full depreciation, that is, the useful life of the object. It cannot be assigned arbitrarily.

The All-Russian Classifier, in force since 2017 (OK 013-2014), is a reference book in which possible options assets are divided into categories with names deciphered. Of course, the management of the enterprise still has a certain degree of freedom, since the time frame for each of the ten groups provides a “fork”: for the first and second – a year, for subsequent ones – more.

To make it more convenient to search, each name of a fixed asset object has its own class, and the positions are assigned an alphanumeric code (Classifier code).

Classifier 2019

Brief summary. Fixed assets are the main value of any enterprise. They are the sources of his profit.

Fixed assets are often called fixed assets, meaning the amount of the book value of objects on the balance sheet in monetary terms. At their core, these concepts are identical.

Fixed assets have always been an important component of property. Their economic nature and role in the production and non-production spheres have always been the subject of debate among scientists and specialists in

region accounting and economy. Correct definition the essence of fixed assets plays an important role in their accounting. Main

devoted to funds a large number of scientific works. However, in understanding their economic nature among accountants and economists up to

There is still no unity of views.

There are many approaches to determining fixed assets, the most common of which are:

According to I.V. Antsiferova: Fixed assets represent part of the assets used in the production of products, when performing work or providing services, or for the needs of managing an organization for a long time.

So, S.N. Shchadilova, L. Kurakov believe that fixed assets are means of labor (buildings, structures, machines and mechanisms, equipment, vehicles, etc.) for production and non-production purposes.

M. Meskon complements this definition, pointing out that fixed assets are means of labor that participate in the production process for a long time and gradually transfer their value to the products of the enterprise.

Another group of economists, such as A. Azriliyan, B. Roizberg, L. Lozovsky, E. Starodubtseva, interpret the concept of fixed assets as a set of material assets used as means of labor and operating in kind for a long time (more than one year) both in the sphere of material production and in the non-production sphere.

Thus, the characteristics of fixed assets are determined by the purpose and use of the corresponding types of tangible property.

According to PBU 6/01 “Accounting for Fixed Assets,” property is recognized by an organization as an object of fixed assets if the following conditions are met: objects are used for a long time (more than 12 months) in the production of products, when performing work, providing services, or in managing the organization; the objects are capable of generating economic benefits in the future and are not intended for resale during the foreseeable period of their operation.

Failure to fulfill at least one of the above conditions does not give grounds to recognize material objects as fixed assets.

Thus, in tax accounting there are the following concepts of fixed assets:

Fixed assets are understood as part of the property used as means of labor for the production and sale of goods (performing work, providing services) or for managing an organization with an initial cost of more than 40,000 rubles. (Clause 1 of Article 257 of the Tax Code of the Russian Federation). Both in accounting and tax accounting, the definition assumes that fixed assets are not acquired in order to immediately sell them. The purpose of purchasing fixed assets is to obtain economic benefits. The difference in definition lies in the period of use. Accounting clearly states that fixed assets cannot have a useful life of less than 12 months. Tax accounting makes it possible to classify property with a shorter period as fixed assets, however, such fixed assets, in accordance with clause 1 of Art. 256 of the Tax Code of the Russian Federation are excluded from depreciable property and for tax purposes profits are not recognized.

The accounting unit of fixed assets is an inventory object, which is the primary unit of analytical accounting of fixed assets in account 01 “Fixed Assets”, and also account 02 “Depreciation” is the unit for calculating depreciation and accounting for accumulated depreciation charges. In this regard, in accounting for fixed assets, the concept of an inventory item as an accounting unit is very important in its significance.

The classification of fixed assets is important for organizing their accounting, since inventory items of fixed assets are subject to accounting primarily in the places of their use and operation - in workshops, production, departments, etc., and management also requires reliable information that summarizes and comprehensively characterizes the main capital of the organization.

The determining principle for the classification of fixed assets is the principle of unity, which makes it possible to ensure uniformity in the grouping of fixed assets in accounting and reporting by all organizations, regardless of their industry affiliation and legal form.

In accounting practice in our country, such a classifier is the All-Russian Classifier of Fixed Assets (hereinafter referred to as OKOF), approved by Resolution of the State Standard of Russia dated December 26, 1994 No. 359, (as amended on April 14, 1998).

In accordance with this classifier, fixed assets are divided into tangible and intangible. According to OKOF, material fixed assets (fixed assets) include: buildings, structures, machinery and equipment, measuring and control instruments and devices, housing, computer and office equipment, vehicles, tools, production and household equipment, workers, productive and breeding livestock, perennial plantings and other types of material fixed assets. Intangible fixed assets (intangible assets) include: computer software, databases, original works of entertainment, literature or art, science-intensive industrial technology, other intangible fixed assets that are objects of intellectual property, the use of which is limited by the ownership rights established on them.

The following classification of fixed assets is also distinguished, which is presented in Diagram 1.1

Scheme 1.1 Classification of fixed assets

According to the Decree of the Government of the Russian Federation dated December 26, 1994 N359 (as amended on April 14, 1998) “On the classification of fixed assets included in depreciation groups,” a classification of fixed assets is established by age composition. In accordance with this document, all fixed assets are classified into 10 depreciation groups, each of which has its own useful life. This grouping of fixed assets made it possible to combine dissimilar objects into depreciation groups with uniform useful lives.

A special role in the composition of fixed assets is played by the stock of wells, which, as is known, are the main part of the means of production in oil and gas production. The following technological structure of the well stock is distinguished:

− Discharge;

− Operational;

− Search engines;

− Preserved;

−Liquidated and awaiting liquidation;

−Liquidated.

In addition, fixed assets are divided into movable and immovable. Movable fixed assets – machinery and equipment, instruments, tools, inventory, vehicles, working and productive livestock. Immovable fixed assets – land and natural objects, buildings and structures, perennial plantings. According to civil law, vehicles such as sea and river vessels, airplanes and other aircraft, and space objects are classified as real estate, although according to their technical characteristics they are movable objects.

From the above, we can conclude that the classification of fixed assets is very diverse and the same fixed asset can fall under different classification groups.

1.2. Comparative characteristics Russian and international standards for accounting of fixed assets

PBU 6/01, in comparison with its predecessor, although it has brought the domestic practice of accounting for these assets closer to the international one in a number of parameters, still has many flaws and unjustified deviations from the approaches laid down in IFRS, and in particular in IFRS 16 “Basic facilities". Let's consider and analyze the most significant differences and similarities between the requirements of IFRS 16 “Fixed Assets” (hereinafter referred to as IFRS 16) and PBU 6/01 “Accounting for Fixed Assets” (hereinafter referred to as PBU 6/01).

In PBU 6/01, like many others, unlike IFRS, there is, in particular, no “Definitions” section containing a disclosure of basic terms. Its absence is highly undesirable, since in the produced Lately various publishers economic literature different authors can often find unequal interpretation of the content of even the basic terms (book value of fixed assets, their liquidation value, loss from depreciation of the latter, etc.). The introduction of the recommended section in PBU would contribute not only to an unambiguous understanding of the norms laid down in them by accountants, but also to streamline the conceptual apparatus used in accounting. At the same time, the approach is very doubtful when in our PBU the term, which is also used in international financial reporting standards (IFRS), refers to phenomena that are far from being equivalent to them. This applies, for example, even to the concept of “fixed assets”. IAS 16 states that: “Property, plant and equipment are tangible assets with a useful life of more than one period, held for the production and supply of goods and services, for renting or for management purposes.”

In contrast, PBU 6/01 does not define fixed assets as an economic category, but contains an indication that when assets are accepted for accounting as fixed assets, the following conditions must be met at a time:

a) use in the manufacture of products, in the performance of work or the provision of services, or for the management needs of the organization;

b) use for a long time, that is, a useful life of more than 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not expect the subsequent resale of these assets;

d) the ability to bring economic benefits (income) to the organization in the future.

Significant difference Russian standard What is different from the international one is that IFRS 16 does not define the unit of measurement that should be used when recognizing fixed assets, i.e. what exactly refers to fixed assets, while in PBU 6/01 there are the following cost criteria for the recognition of fixed assets:

Assets in respect of which the conditions are met with a value within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories.

The difference between IFRS 16 and PBU 6/01 is that fixed assets related to agricultural activities are accounted for by PBU 6/01, while according to IFRS, biological assets associated with agricultural activities are reported according to the principles set out in IFRS 41 "Agriculture".

IFRS 16 also does not apply to mineral rights, exploration and production of minerals, petroleum, natural gas and similar non-renewable resources.

The classification of fixed assets in IFRS 16 is somewhat different from the usual Russian one and includes the following groups: land; building; production equipment; ships; aircraft; vehicles; furniture and other accessories; equipment of administrative institutions.

Recognition of fixed assets:

IFRS 16 introduces two criteria for recognizing an item of property, plant and equipment as an asset:

1) with a high degree of probability it can be stated that economic benefits associated with this asset will be received;

2) the initial cost of an asset accepted for accounting can be reliably estimated.

The given recognition criteria are not included in PBU 6/01. According to IFRS 16, to recognize an asset as a fixed asset, it is not enough that the object meets the characteristics of a fixed asset; it is also necessary that both criteria for its recognition be met.

Valuation of fixed assets:

The requirements of PBU 6/01 in relation to the initial assessment and recognition of fixed assets are similar to the requirements of IFRS 16, with the exception of the following:

1) Costs associated with the acquisition, construction or production of fixed assets, general business and other similar expenses are not included in actual costs;

2) In contrast to accounting under IFRS, external improvement objects and similar objects (for example, objects housing stock And road facilities), according to RAS, are usually taken into account as part of the organization's fixed assets, even if they do not bring benefits to the organization itself.

3) The initial cost of fixed assets received under contracts providing for the fulfillment of obligations (payment) not in cash is recognized as the cost of assets transferred or to be transferred by the organization, which is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar assets. And under IFRS, an item of property, plant and equipment acquired in an exchange transaction must be measured at fair value unless the exchange transaction is not, in substance, an arm's length transaction and neither the fair value of the asset given or received can be measured reliably.

PBU 6/01 establishes that depreciation on a fixed asset must be calculated based on its original (replacement) cost. In IFRS, there is the concept of amortizable amount (cost). It is defined as the difference between the original price of an asset and its salvage value. The latter represents the residual price of the asset at the end of its useful life.

PBU 6/01 has a clause according to which “accrual of depreciation charges on an item of fixed assets is made from the first day of the month following the month of acceptance of this item for accounting, and is carried out until the cost of this item is fully repaid or this item is written off from the accounting accounting". And the accrual of depreciation stops “from the first day of the month following the month in which the cost of this object is fully repaid, or this object is written off from accounting.” IFRS 16 does not have these requirements, but there are general installation– it should be accrued “over the period useful service» object.

There are four depreciation charges according to PBU 6/01: linear, reducing balance, write-off of cost based on the sum of the numbers of years of useful life and in proportion to the volume of products or work (production).

IFRS 16 does not limit enterprises in choosing a depreciation method. The standard only gives examples of common methods of calculating depreciation: linear, reducing balance and production. In practice, they also use the write-off method based on the sum of the numbers of years of the useful life and combined ones - they combine two or more simple methods.

Thus, we can conclude that the adoption of PBU 6/01 significantly brought the accounting of fixed assets in Russia closer to the requirements of IFRS 16, but also retained a number of significant differences from international standards. Thus, today it is still impossible to assert full compliance of Russian and international standards with regard to accounting for fixed assets. Many of the listed differences are natural, as they are caused by the objective features of the Russian economy and the impossibility of simultaneously adapting domestic accounting to foreign standards.

As you know, any relationship means a connection between at least two subjects. That is why the legal literature discusses the question of who is the other subject of the inheritance legal relationship, opposing the heirs. Often such a subject is called the testator. This seems to be a very obvious mistake. Indeed, the heirs receive the rights and obligations of the testator. His death gives rise to an inheritance relationship. But the subject of law is a person who has legal capacity. The legal capacity of a citizen is terminated by death (Clause 2, Article 17 of the Civil Code). Consequently, it cannot be a participant in any legal relations. That is why the hereditary legal relationship arises, because with the disappearance of the subject, legal uncertainty arises and it is necessary to resolve the issue of ownership of the property of the deceased.

The inheritance legal relationship is absolute; only the person - the heir - is determined in it. He can accept the inheritance, refuse it, or not accept the inheritance. All third parties (“anyone and everyone”) are obligated. Their duty boils down to not interfering with the heir in the exercise of his rights.

The composition of the inheritance (the object of the inheritance legal relationship) is determined according to the rules established by Art. 1112 of the Civil Code of the Russian Federation.

The rights and obligations included in the inheritance mass are not included in the content of the inheritance legal relationship. When the heir accepts the inheritance, the inheritance legal relationship ends; the heir becomes a participant in the legal ties in which the testator was a member.

The right of inheritance, consisting of three specified powers (accept an inheritance, refuse it, not accept it), belongs to each of the heirs. This right is inalienable. Obviously, this right can be considered inextricably linked with the individual. There is only one exception, provided for in Art. 1156 of the Civil Code of the Russian Federation, - transfer of the right of inheritance by inheritance (hereditary transmission).

The inheritance relationship is characterized by all common features civil legal relations: 1) legal equality of subjects; 2) dispositivity; 3) initiative of subjects.

The equality of subjects is manifested in the fact that no one can influence the will of the heir so that he accepts the inheritance or refuses it. Acceptance of an inheritance by one heir does not oblige the other heirs to anything.

Dispositivity is the assumption of freedom to choose a behavior option. The heir can choose whether to accept the inheritance or not. However, there are also restrictions established by law. Yes, Art. 1158 of the Civil Code of the Russian Federation provides for cases when refusal of inheritance in favor of a specific person is impossible.

Typically, the initiative of subjects of civil law is manifested in the fact that the first step in the development of civil legal relations is taken by the subjects themselves. In this regard, it is worth noting the uniqueness of the inheritance legal relationship: the subjects of this relationship can take the initiative after the occurrence of a certain event - the death of the testator.

Like any other legal relationship, an inheritance legal relationship in its development goes through two mandatory stages - emergence and termination; in addition, sometimes there is an intermediate stage - change.

The inheritance legal relationship is generated by the death of a citizen or the declaration of his death.

The prerequisites for an inheritance legal relationship are facts - conditions: kinship, marriage relations, dependent status, relations between the adoptive parent and the adopted child.

A change in the inheritance legal relationship can occur along the lines of subjects and content.

However, although a will is now quite common, more often after the death of a citizen there is no will. The explanation for this is that the person intended to live and live (why then make a will?), and the fact that often there is nothing special to bequeath. The notorious mentality also takes its toll. In such cases, the law (Civil Code of the Russian Federation) prescribes to whom the property of the deceased is transferred. First of all - to the children, spouse and parents of the testator. If they are not there, then to the full and half-blood brothers and sisters of the testator, grandparents, etc. (Article 1 of the Civil Code of the Russian Federation). In such situations, the lack of disposal of a citizen’s property in the event of death is compensated by the instructions of the law.

In addition, sometimes even if there is a will, the law “corrects” it (the will).

When a citizen dies, his property (things, rights, obligations) remains, but there is no subject, there is no one who owns these things and rights, no one who bears responsibility to third parties. This property awaits heirs. That is why they say that with the death of a citizen, an inheritance opens.

Declaring a citizen dead is required in cases where he is absent for a long time and it is not known where he is. But there is property (things) that belongs to him, he owes it to someone, and he has the right to demand something from someone. Thus, there is legal uncertainty. In order to eliminate it, the citizen is declared dead in order for the inheritance to open and, ultimately, the said property, relatively speaking abandoned (or “fallen”), finds a subject (heir).

The rules for declaring a citizen dead are contained in Art. 45 of the Civil Code of the Russian Federation.

Declaring a citizen dead does not mean that he really died. This is just a presumption. If he is missing for a long time and there is no information, then he may have died. But the citizen may still be alive. By general rule the remaining property is returned to him, which was transferred free of charge to anyone after the citizen was declared dead (Article 46 of the Civil Code).

The time of death of a citizen is confirmed by a death certificate issued by the body authorized to carry out state registration acts of civil status.

A death certificate on the territory of the Russian Federation is issued by the civil registry office (hereinafter referred to as the registry office) or the local government body of a municipality in whose territory there is no registry office. In the event of the death of a citizen of the Russian Federation outside the Russian Federation - by a consular office.

Studying the issue of the formation and development of inheritance law in Russia is necessary for further development science of civil law on the issues under consideration.

According to the court, in concluding that the testator bequeathed only half of the apartment to his daughter, and not the entire apartment, the lower court rightfully proceeded from the literal interpretation of the will, according to which the testator bequeathed specific property in the form of a share in the apartment that belonged to him at the time making a will. Consequently, since the testator began to have ownership rights to the entire apartment much later, there was no reason to believe that he bequeathed the entire apartment, since the will did not contain any indication that the testator bequeathed to his daughter property that could be acquired by him in the future , with which Art. 1120 of the Civil Code of the Russian Federation was not subject to application.

Thus, in one of the cases, the court found that Ch.S. filed a lawsuit against Ch.Z., S.Z., S.E. to invalidate the closed will of Ch.M., drawn up in the year ***, accepted *** year by the notary of the Vladikavkaz notarial district of Alania ***, drawn up in favor of S.E., S.Z. and Ch.Z.

*** year Ch. M., *** year of birth, drew up and signed a closed will, which was accepted *** year by the notary of the Vladikavkaz notarial district - Alania ***. In accordance with the contents of the will, Ch. M. bequeathed all his property (an apartment at the address: *** and cash deposits) to his sister, Ch. Z., and the daughters of his nephew S. E., S. Z.

Due to M.A.’s illness, at his personal request and in the presence of a notary, the will was signed by M. Yu. filed a lawsuit to invalidate the will, arguing that at the time of its preparation the testator was in a sick condition and was not aware of his actions. By decision of the Tagansky District Court of Moscow dated January 1, 2001, which entered into legal force, the claim was rejected. In the present case, M.Yu. challenged the will, arguing that the procedure for its preparation was violated: an outsider was present at the signing, the will was not read to the testator. The court concluded that the norms of the law in the preparation of the will were not violated. However, the panel of judges, disagreeing with the conclusions of the court, considered that the circumstances of the case, which the court recognized as established, do not follow from the evidence examined by the court. In its decision, the court referred to the notary's message. Meanwhile, this document entered the court after the decision was made, which follows from the stamp of the court on the date of its receipt, the case materials do not contain other information about the receipt of the document before the decision was made. The trial record of this evidence is not reflected.

However, in violation of the requirements of Art. 12 of the Civil Procedure Code of the Russian Federation, the court did not create conditions and did not give the plaintiff the opportunity to prove his allegations, since he refused to interrogate A.A., the testator's assailant. The conclusion about the impossibility of interrogation or the absence of the need for this by the court is not properly motivated, the court did not take sufficient measures to call the witness.

From the case under consideration it follows that the court, according to the rules established by Art. 12, 57, 67 of the Civil Code of the Russian Federation, did not investigate the circumstances that the plaintiff indicated as grounds for invalidity.

It seems to us that the court should have clarified the grounds for invalidity. The plaintiff referred to the presence of an outsider during the preparation of the will and to the fact that the will had not been read to the testator. It was necessary to find out how the presence of an outsider affected the validity of the will. If the presence entailed a violation of the principle of secrecy, then in such cases another method of protection applies - compensation for moral damage at the claim of the testator. Violation of the principle of secrecy is possible only during the life of the testator. In our case, the dispute arose after the death of the testator. If the presence entailed a violation of the good will of the testator, then this circumstance had to be proven.

By the ruling of the judicial panel dated 01/01/01, the decision of the Meshchansky District Court of Moscow dated 01/01/01, decided on the claim of D.L. to K.A. for declaring the will invalid on the grounds of Art. 177 Civil Code of the Russian Federation. In overturning the court's decision, the judicial panel stated the following. The court conducted a post-mortem forensic psychiatric examination, according to the conclusion of which D. A. suffered from an organic disorder in the form of toxic (alcoholic) encephalopathy during the period of execution of the will. Having come to the conclusion that D.A.

The court did not examine this issue, did not find out whether the plaintiff is an interested party and whether he has the right to challenge this transaction.

In this case, the court did not take into account that the current legislation does not give everyone the right to challenge judicial procedure will.

As follows from the case, the will was contested on the grounds provided for in Art. 177 Civil Code of the Russian Federation.

The defendant filed a petition to order a re-examination in the case, but the court rejected this petition without indicating the reasons why it considered it not subject to satisfaction.

The will was contested due to the inability of the testator at the time of its preparation to understand the meaning of his actions. However, the court did not examine this issue.

By a ruling of the judicial panel dated September 21, 2010, the decision was overturned. In overturning the court's decision, the judicial panel stated the following. In support of the claim it is stated that the will was signed not by T. E., but by an unknown person. A forensic handwriting examination was carried out in the case. According to the expert's conclusion, the identification note on the will "T.E." probably carried out not by T.E. himself, but by another person. Resolving the dispute, the court came to the conclusion that the testator did not sign the will, since the authenticity of his signature was not confirmed by the expert commission, the notary's archive was not deposited, and the defendants did not provide reliable evidence that the will was signed by the testator. The panel of judges did not agree with this conclusion of the court. Considering that the presented will has the signature and seal of a notary, a signature on behalf of T.E., the burden of proving the fact of execution by another person and the invalidity of the will lay on the plaintiff. Therefore, the lack of evidence of this argument on the part of the defendants could not be a basis for satisfying the claim. By virtue of Art. 67, 86 of the Civil Procedure Code of the Russian Federation, none of the evidence has superior force for the court, the expert’s conclusion was subject to evaluation according to the rules of Art. 67 GPC RF. The conclusion provided by the court does not contain answers to the questions posed by the court; the expert’s conclusion is presumptive in nature and cannot be used as the basis for the decision. According to Art. 67 of the Civil Procedure Code of the Russian Federation, the court evaluates the evidence in its entirety, objectively, comprehensively. In violation of this requirement of the law, the court did not indicate on the basis of what body of evidence the conclusion was made that T. E. did not sign the contested will. The court also committed violations of procedural law when ordering and conducting an examination. Comparative samples for the study were obtained by the expert in a non-procedural manner. There is no information in the case materials that the court allowed the expert’s request to provide additional documents, that the documents used by the expert as comparative samples were sent to the expert institution by the court, and before that they were presented to the parties and examined by the court as evidence in the case. Thus, the parties were deprived of the right to participate in the discussion of the issue of providing materials to the expert. From the expert's conclusion it follows that he used not the originals, but electrographic copies of documents with the signatures of the testator. The court did not discuss the possibility of conducting a study on electrographic copies before its appointment and did not ask the appropriate questions to the expert after receiving the conclusion. When making its decision, the court violated the requirements of Art. Civil Procedure Code of the Russian Federation, in the operative part there is no conclusion about the results of consideration of the claim of T.O.. In the reasoning part, the court indicated that this claim must be satisfied.At the same time, the court did not examine the grounds for the stated claim. T.O. is the heir of T.E. according to the law of the second stage; it does not follow from the materials of the inheritance case that she accepted the inheritance. Meanwhile, the court did not indicate by what right she could challenge the will, and concluded that her claim should be satisfied. The court divided the inheritance between T.S. and T.E., however, neither of them made such a demand.

In this case, the court also did not examine the circumstances cited by the plaintiff as grounds for invalidity.

subpoenas were sent to other participants in the process and witnesses.

From the certificate of the chairman of the board dated 01.01.01 (case file 183), lawyer K.V., who entered into an agreement with B.Yu. to represent his interests in court, was on leave outside the country from April 7 to April 9, 2010 Moscow region.

The stated circumstances indicate that B.Yu. was improperly notified of the time and place of the trial and was thereby deprived of the opportunity to present evidence in support of his arguments, which led to a violation of his right to defense under Art. 3 G PC RF.

The court did not verify the plaintiff’s arguments that the testator M.G. visited the Veterans Council during her lifetime on April 22 and April 29, 2009.

These circumstances indicate that the court, in violation of Art. 12 of the Civil Procedure Code of the Russian Federation did not create the necessary conditions for a comprehensive and complete study of all the circumstances of the case.

Of legal significance for the case in this case are the circumstances related to the reasons for the testator not signing the will in his own hand. These reasons must be stated in the will and examined by the court.

K. filed a lawsuit against Sh. to invalidate the will and recognize the right of ownership of the inherited property, justifying her claims by the fact that her mother died on November 14, 2007; after the death of her mother, she learned that the defendant Sh. (her sister) had entered into inheritance rights on the basis of a will dated January 1, 2001. She believed that her mother did not sign the said will; the signature on the presented will was forged. In this case, a handwriting examination was carried out, ordered by the court on January 21, 2009. The plaintiff’s arguments were verified by the court in full and were not confirmed. By a court decision of July 8, 2009, K.’s claim against Sh. to declare the will invalid and recognize the right of ownership was denied. The court in this case carefully checked the grounds for invalidity cited by the plaintiff and found no grounds to satisfy the claim.

From all that has been said, we can conclude that arbitrage practice on the issue under consideration is ambiguous. Further analysis of judicial practice is needed.

In modern Russian economy accounting becomes an invaluable source of information for management and owners of an organization when setting costs and prices for products for the purpose of high-quality and comprehensive control over the use of non-current and current assets, and determining investment opportunities. All this ultimately determines competitive opportunities organizations in the domestic and foreign markets.

As is known, the goals and objectives legally established for accounting cover the areas of both financial and management accounting. The constant growth of requirements on the part of management and owners for the effective organization of the accounting process in the field of use and disposal of fixed assets, especially when assessing the possibilities of increasing the level of production by re-equipping it with new high-performance equipment, forecasting financial results of activities in order to prevent financial risks, determines the growing theoretical and practical interest in the problem of improving accounting of fixed assets and control over them.

However, there are certain difficulties that arise both when carrying out scientific research in this area, and when using their results in practical activities. As Korolev N.S. showed in his research, this is due to the fact that the problem of improving the accounting and control of fixed assets is often solved autonomously: either only within the framework of financial or management accounting. Systemic solutions to the problem, in the unity of financial and management accounting, remain, as a rule, out of sight of researchers and practitioners.

It should be noted that management accounting is not carried out in any meaningful way. Russian organizations, although this is provided for by the tasks assigned to accounting by Federal Law No. 402-FZ “On Accounting in the Russian Federation”.

The problems of accounting and analysis of the use of fixed assets are devoted to the works of such leading economists as Bogdanovskaya L.A., Vinogorov G.G., Ermolovich E.E., Savitskaya G.V., Snitko K.F., Sushkevich V.V. , Rusak N.A.

These scientists made a significant contribution to theoretical methodological issues in the field of accounting and analysis of the use of fixed assets. However, the study of specialized literature and the experience of organizing accounting and analysis at the enterprise shows that not all problems in this area have been finally resolved.

In particular, there are problems in the revaluation of fixed assets, accounting for depreciation and depreciation, the selection of factors influencing capital productivity, the methodology for their analysis, the systematic nature of the analysis, and others.

The problem of the formation and effective use of fixed assets in agriculture occupies an important place, especially during the global crisis. economic system. Having a clear understanding of the role of fixed assets in agricultural production and the factors influencing their use, it is possible to identify the principles that determine their maximum efficiency, and, therefore, the efficiency of all agricultural production.

According to O.V. Mikhailov, in the process of analyzing the impact of the crisis on efficient use fixed assets, it is necessary to pay attention to a number of factors that determine the main development trends crisis situation, taking into account which it becomes possible to stop the destruction of the material and technical base of agricultural farms, to ensure stabilization, and subsequently dynamic growth. These factors can be conditionally divided into internal and external.

External factors can significantly increase the negative impact of the depressed state of the economic system. They are characterized by: political and social situation in the country, region, existence of legislative, regulatory framework at all levels; system state support Agriculture and etc.

On the contrary, internal factors provide a reserve for the sustainability of the effective use of fixed assets. Among them are the following: mobility production structure due to changes in market conditions; simplicity of management structure, efficiency in adoption management decisions, control over the amount of work of each employee; application new technology, innovative technologies.

The technical re-equipment of agricultural production, the acquisition or construction of fixed assets is impossible without the involvement of sources of financing, which are divided into own, borrowed and attracted.

According to L.I. Pronyayeva, among the borrowed sources of financing the acquisition of fixed assets, along with such as bank loans, bonded loans, financial leasing, they allocate targeted financing from the budget.

Accounting for transactions for the acquisition of fixed assets at the expense of budget financing in domestic practice it is regulated by PBU 13/2000 “Accounting for state aid”.

At the same time, for fixed assets acquired at the expense of budgetary funds and subject to depreciation, depreciation charges are accrued in accordance with the rules established by PBU 6/01 “Accounting for Fixed Assets”.

Write-off of budgetary funds from the account of target financing is carried out on a systematic basis. Amounts of budgetary funds to finance capital expenditures are written off over the useful life of fixed assets subject to depreciation, or during the period of recognition of expenses associated with the fulfillment of the conditions for the provision of budgetary funds for the acquisition of non-current assets not subject to depreciation. At the same time, targeted financing is accounted for as deferred income when fixed assets are put into operation (D 86 K 98) with subsequent attribution over the useful life of fixed assets in the amount of accrued depreciation on financial results organizations as part of other income.

We share the point of view of L.I. Pronyaeva and we believe that not a single agricultural enterprise can do without targeted funding from the budget.

A qualitatively and fully developed conceptual apparatus for accounting for fixed assets, according to Efremova A.A., allows you to build an economically correct accounting structure that can reliably reflect all operations carried out with fixed assets on accounting accounts and generate reliable information about the organization’s assets.

The main objectives of accounting for fixed assets, as stated by Emelyanova T.V., are:

• - control over the safety and availability of fixed assets at the places of their use; correct documentation and timely recording of their receipt, disposal and movement;
• - control over the rational expenditure of funds for the reconstruction and modernization of fixed assets;
• - calculation of the share of the cost of fixed assets in connection with use and wear and tear for inclusion in the costs of the enterprise;
• - control over the efficient use of working machines, equipment, production areas, Vehicle and other fixed assets;
• - precise definition results from write-off, disposal of fixed assets.

The tasks of analyzing fixed assets, according to Yu.I. Sigidov are:

• - analysis of the structural dynamics of fixed assets;
• - analysis of reproduction and turnover;
• - analysis of efficiency of use;
• - analysis of cost effectiveness for the maintenance and operation of equipment.

G.A. Kulikova says that information from documents transferred to accounting registers information systems, are supplemented by management accounting data on the types of objects and departments in which they are used. As necessary or quarterly, the values ​​of analytical indicators characterizing the efficiency of use of fixed assets are calculated based on data from regulated financial statements.

The result is information presented in tabular or graphical form, reflecting the structure, condition and use of fixed assets of a business entity. The results are compared with industry average values ​​of indicators or data from previous calculations in order to formulate control instructions for managers structural divisions in which fixed assets are operated.

We agree with the scientific position of G.A. Kulikova. Based on primary documents, accounting registers are filled out, and then the necessary indicators are analyzed.

In system regulatory regulation accounting of fixed assets, an important role belongs to the Accounting Regulations “Accounting for fixed assets” PBU 6/01, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26N and put into effect starting with the 2001 financial statements. This Regulation establishes the rules for the formation in accounting of information about the organization's fixed assets.

The procedure for organizing accounting of fixed assets is defined in the Guidelines for accounting of fixed assets, approved by order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91N.

On January 1, 2013, a new the federal law“On Accounting”, according to which, for accounting purposes, an organization must use forms when documenting transactions with fixed assets primary documentation, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7. Primary accounting documents, as before, must be drawn up in connection with each fact of economic life (previously this was required to be done in connection with each business transaction). However, Law No. 402-FZ does not contain a provision stating that accounting is carried out on the basis of primary documents. This is explained by the fact that now in accounting the role of the accountant’s professional judgment is increasing, in particular in matters of qualifying the facts of economic life, assessing accounting objects (including using the discounting method) and reserving.

An important innovation is the absence in Law No. 402-FZ of a requirement for the mandatory use of unified forms of primary accounting documentation approved by the State Statistics Committee of the Russian Federation. From January 1, 2013, the forms of primary documents used in the organization are approved by its head.

The exception is public sector organizations. For them, the forms of primary accounting documentation are established in accordance with budget legislation.

But the list of mandatory details of primary accounting documents generally remained the same.

The publication of these documents is associated with the implementation of the Accounting Reform Program in accordance with international standards financial statements (IFRS), approved by Decree of the Government of the Russian Federation of March 6, 1998 No. 283 and the creation of a new economic accounting system adequate to the requirements of the modern market. In addition, IFRS has standard 16 “Fixed Assets”.

In accordance with IFRS 16, Property, Plant and Equipment, the useful life of property, plant and equipment must be reviewed periodically. If the timing proposals differ significantly from previous estimates, then the amounts of depreciation charges for the current and future periods must be adjusted.

To determine the decrease in the value of an item of property, plant and equipment, the organization applies the standard IFRS 36 “Impairment of Assets”. An item of property, plant and equipment must be written off when it is disposed of or when a decision is made to cease using the asset (i.e. no more economic benefits are expected from its disposal.

Since fixed assets are the basis of any production process, then they should be analyzed more deeply and carefully, based on the opinions of leading economists and accountants who have analyzed this topic over the years.

According to Solovyov V.A. in the general sense of the word, fixed assets are understood as a set of material and material elements (means of labor) that participate in the production process for a long time (in several production cycles), do not change their physical form and transfer their value to the products produced (work, services) in parts as they wear out.

Korolev N.S. treats fixed assets as a part of property used as means of labor in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months, or the normal operating cycle if it exceeds 12 months.

But Efremova O.V. in his article he writes that fixed assets, from the point of view of both IFRS 16 and PBU 6/01, include assets whose useful life exceeds one year. Accordingly, the cost of such assets is written off through depreciation.

At the same time, in international accounting, no cost restrictions are established in relation to fixed assets. And in Russian rules, according to PBU 6/01, if the value of an asset does not exceed 40,000 rubles, it can be reflected as part of inventories. And most companies use this opportunity.

In addition, in Russian accounting, social infrastructure facilities are classified as fixed assets, even if they do not generate profit. In IFRS, objects that do not generate income cannot be considered fixed assets.

The accounting regulation “Accounting for fixed assets” PBU 6/01 does not define fixed assets or fixed assets. It contains only a descriptive definition of fixed assets - a list of conditions, the fulfillment of which is necessary for the property to be accepted for accounting as a fixed asset:

• - use in the production of products when performing work or providing services or for the management needs of the organization;
• - use for a long period of time, i.e. useful life exceeding 12 months or normal operating cycle if it exceeds 12 months;
• - the organization does not intend to subsequently resell these assets;
• - the ability to bring economic benefits (income) to the organization in the future.

According to Rusakova E.A. The production and economic activities of the organization are ensured not only through the use of material, labor and financial resources, but also through fixed assets - means of labor and material conditions of the labor process.

Fixed assets play a huge role in the labor process, since in their totality they form the production and technical base and determine the production capacity of the organization.

In organizing fixed asset accounting important have their classification and assessment, which has a direct impact on the amount of depreciation and wear included in production costs.

Any production process, as N.S. Strazheva states, is a process of transformation of objects of labor, carried out by living labor with the help of means of labor. The totality of the means of labor forms fixed assets.

However, fixed assets do not include all means of labor, but only those that represent products social labor, have a cost. But not every thing that has value and is in its natural form a means of production is included in the composition of fixed assets. For example, cars or machine tools that are stored in a warehouse as finished products pending sale, are included not in fixed assets, but in circulation funds.

Astakhov V.P writes that according to the nature of the turnover of the means of production in the process of reproduction, the means of labor are acquired economic form fixed assets, and objects of labor act as revolving funds. The totality of fixed and working capital in kind is usually called production assets Agriculture. They represent an economic category, the essence of which lies in the active participation of funds in the production process in order to meet the growing needs of the population in major types consumer products.

According to Kondrakov N.P. grouping fixed assets by industry (trade, industry, transport, agriculture, etc.) allows us to obtain data on their value in each industry. The industry characteristic (industry, agriculture, transport, and so on) determines the type of activity of the organization. In this case, the classification unit is the entire set of fixed assets listed on the balance sheet. This grouping allows you to obtain data on the cost of fixed assets in each industry.

Kuzmin G.V. states that organizations use a single standard classification of fixed assets, according to which fixed assets are grouped according to the following characteristics: industry, purpose, type, ownership, use.

Fixed assets are classified for the purpose of their correct accounting and reflection in financial statements into certain groups depending on the field of activity of the organization; areas of application of fixed assets within the organization; by affiliation with the organization in which they are operated; by assessing them in accounting and reporting; according to natural and material characteristics; by location.

Depending on the economic role, method of reproduction, purpose and nature of participation in the production process, production assets are divided into production assets and circulation funds. Production assets take the form of fixed and working capital.

According to N.N. Bartkova, the main principle of dividing production assets into fixed and working capital is the method of transferring their value to a newly created product. Fixed assets are involved in the production process many times, perform the same production function over a number of production cycles and do not change their physical form; their value decreases as they wear out and is transferred to a specific type of product. The items used for a period of less than 12 months, regardless of their cost, items with a cost on the date of acquisition of no more than a hundred times the minimum monthly wage per unit, regardless of their period, are not considered fixed assets and are taken into account by the organization as part of the funds in circulation. useful use and other items established by the organization based on the requirements of current legislation.

In addition, in agriculture, the main production assets for agricultural purposes are divided by industry into crop production, livestock and general purpose funds.

Sanina A.I. in his article he writes that the main means of production are usually divided into two parts: the active and passive part. The active part of fixed assets includes those assets that are directly involved in the production process. This:

• - machines and equipment (power machines and equipment, working machines and equipment, measuring and control instruments and devices, laboratory equipment, computer equipment, other machines and equipment);
• - vehicles;
• - tool;
• - inventory and accessories.

The passive part of fixed assets includes those means that ensure the normal functioning of the production process. The passive part of fixed assets consists of:

• - Earth;
• - building;
• - structures (bridges, roads);
• - transmission devices (water pipelines, gas pipelines and others).

On average, for production, the active part of fixed assets is 60%, and the passive part is 40% of the total composition of fixed assets. The most important factors influencing the structure of fixed production assets are: the nature of the products produced, the volume of output, the level of automation and mechanization, the level of specialization and cooperation, climatic and geographical conditions of the location of enterprises.

Sheveleva E.V. believes that along with fixed production assets, fixed non-productive assets are used in agriculture. The latter are used to obtain intangible services. These include the fixed assets of housing and communal services and cultural and consumer services: residential buildings, clubs, cultural centers, schools, health centers, preschool institutions, baths, laundries. These funds are not directly involved in the production of agricultural products. However, they play an important role in the reproduction and formation of labor resources and ultimately create the necessary conditions to increase labor productivity.

By type of fixed assets of organizations Mokhov V.A. divides them into the following groups:

• - buildings, structures;
• - working and power machines and equipment;
• - measuring and control instruments and devices;
• - Computer Engineering;
• - vehicles;
• - tool;
• - production and household equipment and supplies;
• - working, productive and breeding livestock;
• - perennial plantings;
• - on-farm roads, etc.

Fixed assets also include capital investments for radical land improvement (drainage, irrigation and other land reclamation works) and leased fixed assets. Fixed assets include those owned by the organization land, environmental management objects (water, subsoil and other Natural resources) .

Vorobyova N.S. writes that, according to the degree of use, fixed assets are divided into those in operation, stock (reserve), stages of completion, additional equipment, reconstruction and partial liquidation, conservation.

Depending on the existing rights to objects, fixed assets are divided into:

• - belonging to the organization on the right of ownership (including those leased);
• - located in the organization’s operational management or economic control;
• - received by the organization for rent.

The organization's fixed assets are varied in composition and purpose. To keep records of them, it is advisable to classify them according to groups, purpose, nature of participation in the production process and other parameters.

V.A. Pinko notes that accounting for fixed assets (funds) is organized centrally in the accounting department of the enterprise according to classification groups in the context of inventory objects. An inventory object is understood as a completed device, item or set of items with all fixtures and accessories related to this object. To ensure control over the safety of fixed assets (assets), each inventory item is assigned a corresponding number.

Zimin N.E. explains that when determining the composition and grouping of fixed assets, it is necessary to be guided by All-Russian classifier fixed assets, approved by the Decree of the State Committee of the Russian Federation for Standardization, Metrology and Certification dated December 26, 1994 No. 359.

Bychkova S.M. States that individual species production fixed assets are not equally involved in agricultural production. Some of them are directly related to the main production and act as a determining factor in increasing crop and livestock production. These are primarily tractors, combines, trucks, agricultural machinery, equipment, working and productive livestock. Other production fixed assets are aimed at the production of industrial products, and are also associated with construction, trade and public catering of agricultural enterprises, thus, production fixed assets are divided into funds for agricultural and non-agricultural purposes. The main role in the production of the industry's products belongs to agricultural funds, which account for over 80% of the value of fixed assets. The means of production included in their composition serve to achieve various goals.

In connection with the above known value has a definition of useful life. It is all the more important that the useful life is used in determining the amount of depreciation and, therefore, directly affects the cost and profitability of products.

Buildings in crop production are represented by storage facilities for storing grain, potatoes, vegetables, fruits, hangars for storing agricultural equipment. In animal husbandry, these include livestock buildings, zootechnical and veterinary buildings, storage facilities for livestock products.

Arutyunova O.L. states that the useful life is the period during which the use of an item of fixed assets generates income for the organization. For certain groups of fixed assets, the useful life is determined based on the quantity of products (volume of work in physical terms) expected to be received as a result of the use of this object.

According to paragraph 2 of Art. 259 of the Tax Code of the Russian Federation, depreciation calculation for an object of depreciable property begins on the 1st day of the month following the month in which this object was put into operation. Consequently, the useful life of depreciable property begins to flow from the same date.

In accordance with Article 258 of the Tax Code of the Russian Federation, all fixed assets are divided into 10 groups, depending on their useful life:

• - from 1 to 2 years inclusive;
• - from 2 years to 3 years inclusive;
• - from 3 years to 5 years inclusive;
• - from 5 years to 7 years inclusive;
• - from 7 years to 10 years inclusive;
• - from 10 years to 15 years inclusive;
• - from 15 years to 20 years inclusive;
• - from 20 years to 25 years inclusive;
• - from 25 years to 30 years inclusive;
• - over 30 years.

In tax accounting, the useful life of fixed assets is recognized as the period during which an object of fixed assets serves to fulfill the goals of the taxpayer’s activities and is determined by him independently on the date of commissioning of this object, taking into account the classification of fixed assets approved by the Government of Russia (clause 1 of Art. 258 Tax Code of the Russian Federation) [11].

Yakovlev A. writes in his article that when registering a fixed asset object for tax purposes, taxpayers may have a question: is it possible to choose different useful lives for fixed assets belonging to the same depreciation group? This question should be answered in the affirmative, since depreciation is charged for each fixed asset item.

When purchasing those types of fixed assets that are not indicated in depreciation groups, the useful life is established by the taxpayer in accordance with technical specifications or recommendations of manufacturing organizations (clause 5 of Article 258 of the Tax Code of the Russian Federation). In this regard, the purchasing company must take care in a timely manner to obtain the necessary information from the manufacturer.

The classification of fixed assets by type forms the basis of their analytical accounting.

There are initial, residual and replacement costs of fixed assets.

Talalaeva Yu.N. in his article he writes that the initial cost is formed at the moment the object enters into operation in a given organization. The initial cost of fixed assets acquired for a fee is recognized as the amount of the organization's actual costs for acquisition, construction and production, excluding VAT and other refundable taxes (except for cases provided for by the legislation of the Russian Federation). The initial cost of fixed assets contributed to the contribution to the authorized capital is determined by agreement of the parties. The initial cost of fixed assets received free of charge is considered to be their market value on the date of capitalization. That is, the initial value is the cost at which assets are accepted for accounting as fixed assets.

Polenova S.N. in turn, states that the value of fixed assets in which they are accepted for accounting is not subject to change, except in cases established by law Russian Federation. A change in the initial cost of fixed assets is also allowed in cases of completion, additional equipment, reconstruction, partial liquidation and revaluation of the relevant objects.

The assessment of fixed assets, the cost of which upon acquisition is determined in foreign currency, is made in rubles by converting foreign currency at the rate of the Central Bank of the Russian Federation effective on the date of acceptance of the object for accounting.

The residual value of fixed assets is determined by subtracting the depreciation of fixed assets from the original cost.

In the process of use, fixed assets, according to A. Yakovlev, wear out, which reduces their initial value. The monetary expression of the loss of objects of their physical and technical-economic qualities is called wear and tear. The original cost minus the amount of depreciation is called the residual value. Precisely according to residual value fixed assets are reflected in the balance sheet, therefore it is also called book value.

The replacement cost of fixed assets is the value established as a result of the revaluation of fixed assets. In accounting, the replacement cost of fixed assets is reflected only at the time of their revaluation.

According to V.F. Paliya, the receipt of fixed assets is formalized by a standard act. No. OS-1. An act is drawn up for each object and is accompanied by technical documentation for this object, which, after the accounting department opens the inventory card, is transferred to the appropriate department, workshop of the enterprise at the place of operation. The act of acceptance and transfer of fixed assets is drawn up by two parties - the receiving object and the transferring one, indicating the time of entry into operation, date of manufacture, initial cost and the amount of depreciation in terms of complete restoration. Accounting formalizes it as an accounting entry, i.e. indicates the correspondence of accounts for the original cost and the amount of depreciation.

V.M. Prudnikov adds that accounting for fixed assets is organized in such a way that it is possible to establish the availability of fixed assets for each classification group and separately for each object, location and sources of their acquisition.

According to A.M. Androsov, the reasons for the disposal of fixed assets from an enterprise can be: the complete liquidation of an inventory item during disassembly or dismantling due to dilapidation and wear, as well as destruction during natural disasters, etc.; liquidation of part of the inventory facility in connection with reconstruction, re-equipment, modernization; transfer of fixed assets to other enterprises; shortage of fixed assets. To determine the unsuitability for further use of certain fixed assets not only at the enterprise, but also in national economy, i.e., to determine the need to liquidate fixed assets, a permanent commission is created at each enterprise.

The commission formalizes the liquidation of objects (breakdown, disassembly, dismantling) with an act on the liquidation of fixed assets. Based on the act approved by the head of the enterprise, the accounting department notes in the inventory card and in the list of inventory cards the date of disposal of the object and the number of the liquidation act.

According to Vorobyova N.S. , accounting for the availability and movement of fixed assets, with the exception of leased ones, is maintained on synthetic account 01 “Fixed Assets” at their original cost. Account 01 “Fixed assets” - active, inventory.

N.V. Parashutin notes that when receiving fixed assets that were in operation, in addition to reflecting the initial cost, it is necessary to reflect the amount of their depreciation in terms of full restoration, accrued at the enterprise transferring the object. When transferring fixed assets, depreciation is also transferred for full restoration. Accounting for depreciation of fixed assets is kept on the regulating contact account 02 “Depreciation of fixed assets.” It also takes into account depreciation, accrued monthly based on depreciation rates for the complete restoration of fixed assets. The purpose of account 02 is to show separately the change in original cost when accounting for all fixed assets in account 01 “Fixed Assets” at their original cost.

As N.P. notes Pavlov, the fixed assets of the enterprise gradually wear out during the production process. Since fixed assets wear out gradually, it is necessary to ensure the accumulation of funds necessary for the overhaul of operating fixed assets and the restoration of completely worn-out ones. This accumulation is ensured by including in production costs or circulation amounts of deductions, which are called depreciation. The funds accumulated in this case form a depreciation fund.

I.V. Fetskovich expressed the opinion that strategic accounting for depreciation of fixed assets is a unified accounting and analytical system that combines financial, tax, management accounting and information flows about factors external environment, providing managers with the information necessary for making strategic decisions in the process of forming and implementing the organization’s depreciation policy.

The organization's depreciation policy is a set of scientifically based measures aimed at timely and high-quality renewal of fixed assets, the formation of a sufficient level of depreciation charges and their use in accordance with the functional purpose in order to ensure a continuous reproduction process with a high level of efficiency.

In the process of forming a depreciation strategy for financial accounting purposes, there is a need to evaluate various methods of calculating depreciation of fixed assets.

In accordance with Art. 259 of the Tax Code of the Russian Federation, taxpayers have the right to choose one of the following methods for calculating depreciation, taking into account the features provided for in this chapter:

1) linear method;

2) nonlinear method.

The method of calculating depreciation is established by the taxpayer independently in relation to all objects of depreciable property (with the exception of objects for which depreciation is calculated using the straight-line method in accordance with paragraph 3 of this article) and is reflected in the accounting policy for tax purposes. Changing the depreciation calculation method is allowed from the beginning of the next tax period. In this case, the taxpayer has the right to switch from the non-linear method to the linear method of calculating depreciation no more than once every five years.

Established depreciation methods apply to all fixed assets, regardless of the date of their acquisition.

Kupryaeva M. identifies the following methods for calculating depreciation:

• 1. linear (uniform), depreciation is calculated in equal shares throughout the entire period of use of the property;
• 2. reducing balance method, depreciation is calculated from the residual value and in Last year Usually the amount that remains to be depreciated is rewritten, when this method Usually an acceleration factor is used;
• 3. based on the sum of the number of years of the useful life, the depreciation rate is calculated as the number of years remaining in operation divided by the sum of the number of years of the useful life;
• 4. the method of writing off the cost in proportion to the volume of work or services performed; depreciation is calculated depending on the actual work performed.

Within the framework of accounting, when choosing a method for calculating depreciation, it is necessary to focus on the actual degree of depreciation of labor instruments.

L.F. Fomina notes that depreciation rates are expressed as a percentage of the book value of the corresponding fixed assets, dividing each rate into two parts: for complete restoration, for major repairs, and assigning a code to each rate. Over two thousand different standards have been established. At the same time, the standards for machinery and equipment are particularly widely differentiated, not only by their types, but also by the types of work for which they are used, and by industry.

Thus, from all of the above we can conclude that fixed assets play a major role in the production process. They participate in the production process many times, perform the same production function over a number of production cycles and do not change their natural and material form. Their cost decreases as they wear out and is transferred to a specific type of product in the form of depreciation, which can be calculated in different ways, depending on which calculation option the organization chooses.

Fixed assets are one of the the most important factors any production. Their condition and effective use directly affect the final results of the enterprise’s economic activities.

2.2 Concepts of fixed assets of an enterprise as interpreted by various authors

Danilan A.A. believes that the fixed assets of an enterprise are means of labor that gradually wear out during use and therefore serve for a long time, participate in several production cycles in an unchanged physical form. These do not include those means of labor that, according to current instructions, are classified as low-value and wearable items.

Bakaev A.S. writes that the composition of fixed assets reflects various material assets used as means of labor in kind for a long time both in the sphere of material production and in the non-productive sphere. Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer equipment, vehicles, tools, production and household equipment and supplies, working, productive and breeding livestock, perennial plantings, on-farm roads and other relevant objects.

Fixed assets also include: capital investments for radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land plots, environmental management objects (water, subsoil and other natural resources).

Kiryanov Z.V. gives the concept of fixed assets (funds). Fixed assets (funds) are means of labor that are involved in the production process many times, without changing their natural form, perform the same function during several production cycles and transfer their value into the created product in parts. Consumption of fixed assets occurs in the process of their gradual wear and tear.

He also divides fixed assets (funds) into production and non-production. Production fixed assets for agricultural purposes include industrial agricultural buildings, structures, transmission devices, agricultural machinery and equipment, working and productive livestock, capital costs for land improvement.

Non-agricultural production fixed assets include buildings, structures, non-transfer devices, machinery and equipment for the construction of industrial production facilities, trade and Catering.

Non-productive fixed assets include buildings, structures and equipment for housing, utilities and consumer services, education, culture and art, healthcare, physical education and social security.

Larionov A.D. gives the concept of initial, residual and replacement cost of fixed assets. In accounting, fixed assets of an enterprise are reflected at historical cost, that is, at the actual costs of their acquisition, construction, and production. Changes in the initial cost of fixed assets are allowed only in cases of completion, additional equipment, reconstruction and partial liquidation. The residual value of fixed assets can be judged by the original cost, based on the amount of accrued depreciation.

Replacement cost refers to the cost of reproducing objects in modern conditions. This assessment is not reflected in accounting (except for objects that have been revalued), but is important when drawing up cost estimates for reproduction and major repairs.

Glushkov I.E. distinguishes the following types of valuation of fixed assets: initial cost - full, that is, without deduction of depreciation, and residual, that is, minus depreciation; the replacement cost, respectively, is also full and residual. The initial cost is determined by the amount of funds actually spent on acquisition, construction, including installation of equipment included in the construction estimate. Restoration is an assessment of fixed assets at modern prices, at the cost of reproduction at a given time. It allows you to compare the means of labor received at different times and obtain accurate data on their size.

Volkov N.G. writes that the initial cost of an item of fixed assets depends on the nature of its acquisition or receipt and is formed in different assessments:

· when purchasing an object, it is determined by the actual costs of its acquisition, including cash, paid to the seller, organizations for carrying out work under a construction contract or other contracts; special organizations for information Services; remuneration of the intermediary organization through which the fixed asset was acquired;

· registration fees, duties and other similar payments made in connection with the assignment of rights to the object;

· customs duties and other payments;

· non-refundable taxes paid in connection with the acquisition of objects;

· other costs directly related to the acquisition of objects.

Upon receipt of an object as a contribution to the authorized capital, the initial cost of the fixed asset object is determined in the amount agreed by the founders of the organization.

The regulation establishes that the organization can change the initial cost of fixed assets in the event of work on completion, reconstruction, as well as in the event of their partial liquidation.

Talitskaya T.V. writes that the revaluation of fixed assets can be carried out in one of two ways - using indices of changes in the value of fixed assets developed by the State Statistics Committee of Russia, or by direct valuation of the value of fixed assets using documented market prices, and the company can evaluate itself or invite experts - appraisers .

As is known, federal authorities prefer the direct assessment method, since it is the most accurate and allows one to correct inaccuracies that have accumulated as a result of the use of average group indices during previous assessments. Direct assessment must be supported by documentation or expert opinions independent appraisers. The degree of responsibility of the appraiser to the customer is largely determined by the agreement concluded between them.

Pizengolts M.Z. writes that in the process production activities fixed assets of agriculture, they, while maintaining their original material form, gradually wear out. To replace worn-out fixed assets, enterprises must accumulate necessary funds, that is, the amount of depreciation of fixed assets must be constantly reimbursed from revenue. This is ensured by accruing depreciation included in the cost of production.

Many organizations actively use fixed assets in their business activities. For such organizations, it is extremely important to choose the right method for calculating depreciation, since this is directly related to the problem of timely write-off of worn-out or obsolete fixed assets. All fixed assets of the organization are divided into homogeneous groups of objects, united by common technological or other characteristics. When breaking down, you should be guided by the All-Russian Classifier of Fixed Assets.

By volume and nature of production repair work There are current, medium and major repairs of fixed assets.

According to Babaev Yu.A. Routine repairs are generally considered to be repairs carried out at intervals of less than one year. Its main goal is to maintain the facility in working condition. During a medium repair, the unit being repaired is partially disassembled and some parts are restored or replaced. A major overhaul of equipment and vehicles is a type of repair in which a complete disassembly of the unit, repair of basic and body parts and assemblies with new and more modern ones, assembly, adjustment and testing of the unit is carried out. Overhaul of buildings and structures is a repair that involves replacing worn-out structures or replacing them with more durable and economic ones that improve the operational capabilities of the objects being repaired.

Medium repairs carried out with a frequency of more than one year are reflected in accounting as capital repairs, and with a frequency of more than once a year as current ones.

Some economists (Kondrakov N.P., Glushkov I.E.) divide repairs into only two types - current and major.

Baryshnikov N.P. writes about the costs of repairing fixed assets that, in accordance with the Regulations on the composition of costs for production and sales of products, included in the cost of production depending on the accounting policy adopted by the organization, the costs of repairs of fixed assets for production purposes can be included in production costs (circulation ) in one of the following ways:

· by including actual costs in production costs;

· by creating a repair fund (reserve);

· by allocating the actual costs of repairing fixed assets to deferred expenses with subsequent straight-line write-off.

The first method is used for small volumes of repairs and uniform expenses during the reporting period.

The second method involves the formation of a repair fund (reserve), which is created monthly by assigning funds to account 96 “Reserves for future expenses” subaccount “Repair Fund”. Then the actual costs of repairing fixed assets are written off against the created reserve.

The third method involves assigning actually incurred costs to deferred expenses. In this case, the expenses incurred for the repair of fixed assets are collected in the “Deferred Expenses” account in the “Repair Fund” subaccount, which are subsequently written off evenly to production costs or sales expenses.

Kondrakov N.P. notes that the third option for cost accounting is advisable to use in those organizations in seasonal industries where the bulk of the costs for repairing fixed assets occur in the first months of the year, when the repair fund has not yet been created.

Kondrakov N.P. also notes that repairs of fixed assets can be carried out in an economic way, that is, by the organization itself, or by contract (by third-party organizations).

The economic assessment of work is determined by the actual costs of auxiliary industries (repair shops, repair shops), the cost of spare parts and other materials consumed during repairs, the costs of wages and social insurance contributions for workers involved in repairs.

The cost of contract work is determined by the amount of invoices issued by contractors and other organizations for payment of work performed. In turn, the price for this type of service is determined by agreement of the parties, including on the basis of accepted building codes and prices.

Repair of fixed assets is recommended to be carried out in accordance with the plan, in monetary terms based on the system of scheduled preventive maintenance developed by the organization, taking into account technical characteristics fixed assets, conditions of their operation and other reasons. TO scheduled repairs includes work on systematic and timely protection of fixed assets from premature wear and maintenance of them in working condition. Scheduled preventive maintenance extends the service life of fixed assets and reduces equipment downtime. Unscheduled repairs are associated with unforeseen circumstances: accidents, sudden stops of mechanisms, etc. .

Each science has its own subject. Under the subject economic analysis understands the economic processes of enterprises, their socio-economic efficiency and the final financial results of their activities, which are formed under the influence of objective and subjective factors, reflected through the system of economic information.

The subject of economic analysis determines the tasks facing it. Among the main authors is Grishchenko O.V. highlights:

· increasing the scientific and economic validity of business plans, business processes and standards in the process of their development;

· objective and comprehensive study of the implementation of business plans, business processes and compliance with regulations;

· determination of the efficiency of use of labor and material resources;

· control over the implementation of commercial settlement requirements;

· identification and measurement of internal reserves at all stages of the production process;

· checking the optimality of management decisions.

Characteristic Features methods of economic analysis are:

· determination of a system of indicators that comprehensively characterize economic activity organizations;

· establishing the subordination of indicators with the identification of total effective factors and factors (major and secondary) influencing them;

· identifying the form of relationship between factors;

· selection of techniques and methods for studying the relationship;

· quantitative measurement of the influence of factors on the aggregate indicator.

The set of techniques and methods that are used in the study of economic processes constitutes the methodology of economic analysis.

Fixed assets (often called fixed assets in economic literature and in practice) are one of the most important factors of production.

The analysis of fixed assets is carried out in several directions, the development of which together makes it possible to assess the structure, dynamics and efficiency of the use of fixed assets and long-term investments.

Main directions of analysis of fixed assets:

· Analysis of the structure and dynamics of fixed assets;

· Analysis of the efficiency of use of fixed assets;

· Cost-effectiveness analysis of equipment maintenance and operation;

· Analysis of the effectiveness of investments in fixed assets.

HELL. Sheremet notes that the structure, dynamics and capital productivity of fixed assets are factors influencing the level of profitability and financial condition of the organization. It is not indifferent to the organization how many own funds invested in fixed assets. In modern conditions, the organization’s maneuverability in relation to the use of labor tools is increasing, and the role of credit in the formation of fixed assets is increasing. Fixed assets and long-term investments in fixed assets have a multifaceted and diverse impact on the financial results of the enterprise. The determining factors for the selection of analytical tasks are specific needs management, content of management decisions made.

2.3 Assessment of the composition, movement and condition of fixed assets

Fixed assets wear out during operation.

According to current legislation fixed assets of the enterprise do not include:

· items that last less than one year, regardless of their value;

· fishing gear: trawls, seines, nets, nets and others, regardless of their cost and service life;

· replaceable equipment: devices for fixed assets that are reusable in production and other devices caused by the specific conditions of manufacturing products - molds and accessories for them, rolling rolls, air molds, shuttles, catalysts and other similar equipment, regardless of their cost;

· special clothing, special shoes, as well as bedding, regardless of their cost and service life;

· items intended for rental, regardless of their cost;

· perennial plantings grown in nurseries as planting material.

A distinction is made between physical and moral wear and tear.

Physical wear and tear is expressed in a negative change in the mechanical, physical, chemical and other properties of fixed assets in the form of wear, disrepair, obsolescence and leads to loss of consumer qualities and ultimately to deterioration economic indicators.

Magnitude physical wear and tear determined through the coefficient of physical wear:

Or, if it is difficult to determine the productivity of a fixed asset object (building, structure), then using the formula:

where, F, N – actual and standard values ​​of indicators;

V, P, T – respectively, the total volume of products produced, productivity and service life.

Using the wear rate, the absolute (in rubles) loss of value is calculated:

(23)

where, S P is the initial book value of the fixed asset item.

Obsolescence, also called economic, is expressed in the loss of value of existing fixed assets before the expiration of physical obsolescence due to the appearance of the same, but more progressive ones, i.e. cheaper and more productive fixed assets.

There are two forms of obsolescence.

Obsolescence of the first type leads to a decrease in value due to the reduction in the cost of their reproduction in modern conditions. The relative value of the moral first type K IM1, and its absolute value is determined by the formulas:

(24)

(25)

where S P and S B are the initial and replacement cost of the enterprise’s fixed assets.

Obsolescence of the second type is caused by the emergence of new, more productive and economical machines. The use of an old machine may prove to be ineffective, and it is written off before it becomes physically obsolete. This wear is calculated by the formulas:

(26)

(27)

where ST and NEW are old and new fixed assets, respectively;

P and T – productivity and service life of the machine;

S P is the initial cost of the fixed asset item.

Losses from obsolescence can be reduced by modernizing or reconstructing obsolete fixed assets, as well as by accelerating their depreciation.

Data on the availability, depreciation and movement of fixed assets serve as the main source of information for assessing the production potential of the enterprise.

The assessment of the movement of fixed assets is carried out on the basis of ratios that are analyzed over a number of years. To assess the movement and condition of fixed assets, the following relative indicators are calculated:

1. Fixed asset renewal ratio (K rev):

K rev = (28)

2. Period of renewal of fixed assets (T renew):

T obn = (29)

3. Retirement ratio of fixed assets (K in):

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