home Credit Active and passive fixed assets are examples. Fixed assets

Active and passive fixed assets are examples. Fixed assets

Fixed assets (non-current funds, fixed capital)- part of the property of the enterprise used as a means of labor in the production of products. Fixed assets are material values created by labor that function for a long time.

In the literature, a number of related concepts are often used - non-current assets, fixed capital, means of production, fixed assets, fixed assets. The concept of "non-current assets" is used mainly in financial reporting and presented in section 1 of the asset balance. This is the broadest concept, because they include all PP assets used to generate profit for a long time (usually more than 1 year).

The part of the SP capital invested in non-current assets constitutes the fixed capital.

Fixed assets include: buildings, structures, working and power machines and equipment, computers, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant objects. Tools, production and household inventory and various accessories in the event that their value exceeds 100 minimum wages at the time of their purchase.

For the purpose of a more reliable analysis, fixed assets are classified into several groups according to their purpose.

Group name	Group members	a brief description of
Building	Industrial buildings, premises of services, laboratories, warehouses, shops	They create comfortable conditions for the normal course of the production process, protect machines and equipment from the effects of the external atmospheric environment
Structures	Mines, gas and oil wells, overpasses, bridges, tunnels, hydraulic, water and sewer facilities, overpasses	Perform functions for maintenance production, not related to a change in the object of labor
Transfer devices	Power transmission and communication devices: electric and heating networks, pipelines, cable lines, overhead communication lines, sewer networks, water pipes.	They transmit electrical, thermal and mechanical energy to working machines.
cars and equipment	Metal-cutting and woodworking machines, presses, thermal furnaces, electroplating equipment, forging and pressing machines, electrical equipment, energy, working and information machines and equipment	directly involved in manufacturing process, during which, when exposed to the object of labor, a finished product is formed
Vehicles	Railway rolling stock, facilities water transport, cars, air transport, subway cars, trams, floor industrial vehicles.	Designed to perform production, household functions, transportation of goods and people, as in-house intra-shop transport.
Tool	All types of tools for processing metal, wood: mechanical, pneumatic, electrified tools	Participates in the implementation of the production process and performs the functions of its maintenance
Measuring and regulating instruments and devices, laboratory equipment	Control and verification, measuring and testing equipment, control panels, signaling and blocking	Designed for automation of production management, testing and laboratory research finished products, semi-finished products, raw materials and components
Industrial and economic inventory	production inventory- technical items: liquid storage containers, containers, furniture. Household inventory - office and household items, sports equipment	Participate in the implementation of the production process (excluding household inventory)

Fixed assets participate in a number of production cycles, transferring their value to manufactured products as they wear out, retaining their physical form throughout the entire useful life of fixed assets.

Under term useful action understand the period of time during which the object of fixed assets is intended to generate income for the enterprise and serve the main goals of its activities.

The main defining features of fixed production assets:

Natural and value measurement

Gradual transfer of value to the product produced in parts as it wears out

Preservation of the natural-material form during the service life

Distinguish different ways receipt of fixed assets to the enterprise:

Purchase, manufacture

Capital contribution

Receipt under a donation agreement or free of charge as assistance

Receipt under an agreement for payment in non-monetary means, or netting

OS can be divided into tangible and intangible. NMAs include:

1. Rights of use land plots, natural resources, software products, monopoly rights and privileges, completed research and development, carried out at its own expense - depreciable assets.

2. Patents, licenses, know-how, trademarks, trade marks- non-depreciable assets.

NMA have a number of characteristic properties that distinguish them from MA: duration of operation; no useful waste; high degree risk

Fixed assets include active and passive parts, which play a different role in the production process. Their ratio depends on the type of activity of the enterprise.

Structure of fixed assets- the ratio of individual groups in value terms.

Active part (production assets)- means of labor directly involved in the production process and in the creation of a product of labor: machinery and equipment, measuring and control devices, computing and org. equipment, vehicles, tools, production and household inventory.

Passive part (non-productive assets)- means of labor that contribute to the creation of a product: buildings, structures.

The passive part dominates clothing industry, food, meat and dairy industry, building materials industry.

The following factors influence the structure of fixed assets:

1. Design and technological features of the manufactured products - in the production of large-sized products with a large mass, the passive part of the OS increases, in the manufacture of products with a simple configuration, the active part of the OS increases.

2. Type of production - with mass production of a certain type of product, the share of their active part increases. A single production is characterized by a decrease in the share of the active part.

3. Har-r technological processes and technical level of production - new technologies and high technical level cause a decrease in the passive part in the OS structure.

4. The level of concentration, specialization, cooperation and combination of production of large specialized subsidiaries with developed cooperative ties with an increase in production volumes, the share of the active part of the OS increased.

5. Geographic location of the substation of the industry - the location of the substation close to sources of raw materials, consumers has an impact on reducing the share of the passive part of the fixed assets in the form of storage facilities, fuel tanks, etc.

The functioning of fixed assets and intangible assets is limited by their service life, after which they are no longer in circulation, which necessitates their renewal, replacement or modernization.

Fixed assets are reflected in the financial statements depending on the purpose of the initial, replacement, residual and salvage value.

Initial the cost of fixed assets acquired or built for a fee, as well as those created at the point of sale, is recognized as the sum of the actual costs of the point for the acquisition, construction or manufacture, excluding VAT. The initial cost of fixed assets is not subject to change, except for cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation.

Restorative the cost of OS is the cost of similar OS in the current conditions of reproduction. Replacement cost is important in determining the amount of costs that will be required for replacement.

liquidation cost is the possible cost of selling an asset or their remains after the expiration of the operating life.

The use of fixed assets can be estimated using the following. coefficients.

Reproduction of fixed assets implemented in the form of capital investments.

The result of equipment replacement is evaluated by the following indicators:

1. Renewal coefficient Kob = OS in / OS k.g., where

OS in - the cost of the introduced fixed assets, OS k.g. - the total value of fixed assets at the end of the year.

2. Retirement rate Кvyb = OS vyb / OS n.g., where

OS select. - cost of retired fixed assets, fixed assets n.g. - the total cost of the main average at the beginning of the year.

3. Growth coefficient Kpr \u003d OS in / OS n.g., where

OS in - the cost of the introduced fixed assets, OS n.g. - the total cost of the main funds at the beginning of the year.

The excess of input over disposal provides an increase in fixed assets.

The problem of the growth of fixed assets is relevant today ... ..

The process of growth of fixed assets is influenced by two fundamental factors: the investment activity of the enterprise and retirement.

Reasons for leaving may include:

Complete wear or inability to continue operation

Sale;

Leasing;

Transfer as a founding contribution to the mouth. capital of other organizations;

Free transfer under an exchange or donation agreement;

Liquidation in case of accidents, natural disasters;

In the process of managing non-current funds great importance have the following indicators:

1. Capital productivity \u003d B / OS cf., Where B is the sales proceeds, OS cf - \u003d cf. the cost of the main funds in the analyzed period

2. Capital intensity \u003d OS cf / V

3. Profitability \u003d P / OS cf, where P - profit, OS cf - \u003d cf. the cost of the main funds in the analyzed period

4. Capital-labor ratio \u003d OS cf / H cf, where OS cf - \u003d cf. the cost of the main funds in the analyzed period, H cf - the average number of employees.

Information on the availability and movement of fixed assets and other non-financial assets is contained in the special. reporting form developed by the State Statistics Committee of the Russian Federation No. 127. It includes the following sections: availability, movement, composition of fixed assets of the main activity, availability of fixed assets of other types of activities, depreciation and expenses for overhaul OS, average annual cost of OS.

Fixed assets are indicated by balance sheet, replacement (including revaluation) and residual value, which makes it possible to assess the degree of their depreciation. Due to wear and tear of the OS, they require periodic reassessment

Wear- this is a partial or complete loss of the OS of its consumer properties and value.

Distinguish:

1. Physical wear:

1.1 Wear in service

1.2 Wear and tear during inactivity

2. Obsolescence:

2.1 Conditioned by an increase in the productivity of social labor

2.2 Due to the use of economical and productive machines.

Revaluation of fixed assets carried out using the following methods:

Expert method - repricing is carried out by a special commission from among highly qualified specialists.

The index method is a revaluation carried out by multiplying the book value of the object by the price index, which is established by the Government of the Russian Federation.

In order to compensate for depreciation, enterprises create a fund, the source of which is depreciation.

Depreciation of fixed production assets is the process of gradually transferring their value to the product produced.

Sinking fund- a special monetary reserve intended for the reproduction of fixed assets in their entirety.

Depreciation rate (On)- the annual percentage of deductions to the fund, which is the percentage of reimbursement of the cost of fixed assets.

A selection of the most important documents on request Active part of fixed assets(legal acts, forms, articles, expert advice and much more).

Arbitrage practice

As the court pointed out, recognizing the position of the taxpayer as unfounded, according to the Regulation on accounting"Accounting for fixed assets" PBU 6/01 (approved by Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 26n) and Methodological guidelines for accounting of fixed assets (approved by Order of the Ministry of Finance of the Russian Federation of 13.10.2003 N 91n) organizations can apply an acceleration factor equal to 3, only for movable property or property constituting an object of financial lease (leasing), attributable to the active part of fixed assets in accordance with the terms of the leasing agreement.

Articles, comments, answers to questions: Active part of fixed assets

Open a document in your ConsultantPlus system:
Paragraph 54 of Guidelines N 91n also states that in the case of the reducing balance method for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration factor can be applied in accordance with the terms of the financial lease agreement not higher than 3.

Open a document in your ConsultantPlus system:
This article changes the essence of one of the most important tasks related to legal regulation taxation of property of organizations in our country. This refers to the task that was proclaimed a long time ago - this is the removal from taxation of the active part of fixed assets for organizations (ie, machinery, equipment, vehicles, etc.). It can be noted with confidence that today the issues related to the implementation of this task are extremely relevant: the fact is that, as O.A. Nogin, one of the main directions of the recent tax reform was proclaimed a change in the system of taxation of real estate of organizations and individuals. At the same time, it should be noted that the most important question of whether it is movable property that will be further taxed on the property of organizations is still essentially open. As an example, we can cite the Main directions of tax policy for 2016 and planning period 2017 and 2018 . According to this document, the Ministry of Finance of Russia does not approve, but only admits that in the future, the object of the tax specified in this paragraph will include only real estate.

Regulations: Active part of fixed assets

b) with the reducing balance method - based on the residual value (original cost or current (replacement) cost (in the event of a revaluation) minus the accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object . However, in accordance with the law Russian Federation small businesses can apply an acceleration factor of two; and for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration coefficient may be applied in accordance with the terms of the financial lease agreement not higher than 3.

When choosing a reducing balance method, it must be borne in mind that it is most applicable to the active part of fixed assets, with an acceleration factor of no more than 2 in accordance with the law, and no more than 3 for leased property. In addition, due to the non-linear decrease in the residual value of an item of fixed assets, it becomes necessary to write off in Last year use of the object of the balance of its value (the so-called salvage value), which can significantly exceed the depreciation charges for previous years. This will inevitably have a negative impact on the final financial results activities, because in the last year of using the object, the return on production is the smallest, hence the cost of production will be overestimated.

Fixed assets are means of labor that repeatedly participate in the production process, while maintaining their natural form, gradually wearing out, transferring their value in parts to newly created products. These include funds with a service life of more than one year and a cost of more than 100 minimum monthly wages. Fixed assets are divided into production and non-production assets.

Production assets are involved in the process of manufacturing products or providing services (machines, machines, devices, transmission devices, etc.).

Non-productive fixed assets do not participate in the process of creating products (residential buildings, kindergartens, clubs, stadiums, clinics, sanatoriums, etc.).

The following groups and subgroups of fixed production assets are distinguished:

1. Buildings (architectural and construction objects for industrial purposes: workshop buildings, warehouses, production laboratories, etc.).
2. Structures (engineering and construction facilities that create conditions for the implementation of the production process: tunnels, flyovers, car roads, chimneys on a separate foundation, etc.).
3. Transmission devices (devices for the transmission of electricity, liquid and gaseous substances: electrical networks, heating networks, gas networks, transmissions, etc.).
4. Machinery and equipment (power machines and equipment, working machines and equipment, measuring and control instruments and devices, computer technology, automatic machines, other machines and equipment, etc.).
5. Vehicles (diesel locomotives, wagons, cars, motorcycles, carts, carts, etc., except for conveyors and conveyors included in the production equipment).
6. Tools (cutting, impact, pressing, sealing, as well as various devices for fastening, mounting, etc.), except for special tools and special equipment.
7. Production equipment and accessories (items to facilitate the performance of production operations: work tables, workbenches, fences, fans, containers, racks, etc.).
8. Household inventory (office and economic support: tables, cabinets, hangers, typewriters, safes, duplicators, etc.).
9. .Other fixed assets. This group includes library collections, museum valuables, etc.

The share (in percent) of various groups of fixed assets in their total value at the enterprise represents the structure of fixed assets. At the enterprises of mechanical engineering in the structure of fixed assets, the largest share is occupied by: machinery and equipment - an average of about 50%; buildings about 37%.

Depending on the degree of direct impact on the objects of labor and the production capacity of the enterprise, the main production assets are divided into active and passive. The active part of fixed assets includes machinery and equipment, vehicles, tools. The passive part of fixed assets includes all other groups of fixed assets. They create conditions for normal operation enterprises.

Table 1 - Structure of the OPF

Fund groups	Cost, thousand rubles	Specific weight, %

Structures
Transfer devices
Power machines and equipment
Working machines and equipment
Measuring and control devices
Vehicles
Production and household inventory
Other BTFs

including active part of the OPF
passive part of the OPF

According to the table, we can conclude that the largest share in the structure of fixed assets of the enterprise is occupied by working machines and equipment - 52.99%, buildings - 28.52%. The active part of fixed production assets prevails - 58.32%. The smallest share (0%) in the structure is occupied by production and household inventory.

Production assets are involved in the process of manufacturing products or providing services (machines, machines, devices, transmission devices, etc.).

Non-productive fixed assets do not participate in the process of creating products (residential buildings, kindergartens, clubs, stadiums, clinics, sanatoriums, etc.).

The following groups and subgroups of fixed production assets are distinguished:

Buildings (architectural and construction objects for industrial purposes: workshop buildings, warehouses, production laboratories, etc.).
Structures (engineering and construction facilities that create conditions for the implementation of the production process: tunnels, flyovers, roads, chimneys on a separate foundation, etc.).
Transmission devices (devices for the transmission of electricity, liquid and gaseous substances: electrical networks, heating networks, gas networks, transmissions, etc.).
Machinery and equipment (power machines and equipment, working machines and equipment, measuring and control instruments and devices, computer technology, automatic machines, other machines and equipment, etc.).
Vehicles (diesel locomotives, wagons, cars, motorcycles, carts, carts, etc., except for conveyors and conveyors included in the production equipment).
Tools (cutting, impact, pressing, sealing, as well as various devices for fastening, mounting, etc.), except for special tools and special equipment.
Production equipment and accessories (items to facilitate the performance of production operations: work tables, workbenches, fences, fans, containers, racks, etc.).
Household inventory (office and household items: tables, cabinets, hangers, typewriters, safes, copying machines, etc.).
.Other fixed assets. This group includes library collections, museum valuables, etc.

Accounting and valuation of fixed assets

Fixed assets are accounted for in kind and value terms. Accounting for fixed assets in in kind necessary to determine the technical composition and balance of equipment; to calculate the production capacity of the enterprise and its production units; to determine the degree of its wear, use and timing of renewal.

The initial documents for accounting for fixed assets in physical terms are passports of equipment, jobs, and enterprises. Passports provide detailed technical specifications all fixed assets: year of commissioning, capacity, degree of deterioration, etc. The enterprise passport contains information about the enterprise (production profile, material and technical characteristics, technical and economic indicators, equipment composition, etc.) necessary for calculating production capacity.

A cost (monetary) valuation of fixed assets is necessary to determine their total value, composition and structure, dynamics, depreciation deductions, as well as to assess economic efficiency their use.

There are the following types of monetary value of fixed assets:

Valuation at historical cost, i.e. at actual costs incurred at the time of creation or acquisition (including delivery and installation), at the prices of the year in which they were manufactured or purchased.
Valuation at replacement cost, i.e. at the cost of reproduction of fixed assets at the time of revaluation. This value shows how much it would cost to create or acquire at a given time previously created or acquired fixed assets.
Estimate at the original or restoration, taking into account depreciation (residual value), i.e. at a cost that has not yet been transferred to finished products.

The residual value of fixed assets Fost is determined by the formula:

Fost \u003d Fnach * (1-On * Tn),

where Fnach - the initial or replacement cost of fixed assets, rubles; Na - depreciation rate,%; Tn - the period of use of fixed assets.

When assessing fixed assets, the value at the beginning of the year and the average annual value are distinguished. The average annual value of Fsg fixed assets is determined by the formula:

Fsrg \u003d Fng + Fvv * n1 / 12 - Fvyb * n2 / 12,

where Fng - the cost of fixed assets at the beginning of the year, rubles; Fvv - the cost of introduced fixed assets, rub.; Fvyb - the cost of retired fixed assets, rub.; n1 and n2 - the number of months of operation of the commissioned and retired fixed assets, respectively.

To assess the condition of fixed assets, such indicators are used as the depreciation coefficient of fixed assets, which is defined as the ratio of the depreciation cost of fixed assets to their full value; the coefficient of renewal of fixed assets, calculated as the cost of fixed assets commissioned during the year attributable to the value of fixed assets at the end of the year; the coefficient of disposal of fixed assets, which is equal to the value of retired fixed assets divided by the value of fixed assets at the beginning of the year.

In the process of functioning, fixed assets are subject to physical and moral wear and tear. Physical depreciation refers to the loss of fixed assets of their technical parameters. Physical wear can be operational and natural. Operational wear is a consequence of production consumption. Natural wear occurs under the influence of natural factors (temperature, humidity, etc.).

The obsolescence of fixed assets is a consequence scientific and technological progress. There are two forms of obsolescence:

A form of obsolescence associated with a reduction in the cost of reproduction of fixed assets as a result of improving technology and technology, the introduction of progressive materials, and increasing labor productivity.

A form of obsolescence associated with the creation of more advanced and economical fixed assets (machinery, equipment, buildings, structures, etc.).

Obsolescence assessment of the first form can be defined as the difference between the original and replacement cost of fixed assets. Obsolescence assessment of the second form is carried out by comparing the reduced costs when using obsolete and new fixed assets.

Depreciation of fixed assets

Depreciation is understood as the process of transferring the value of fixed assets to created products. This process is carried out by including a part of the cost of fixed assets in the cost of manufactured products (work). After the sale of products, the company receives this amount of funds, which it uses in the future to purchase or build new fixed assets. The procedure for calculating and using depreciation deductions in the national economy is established by the government.

Distinguish between depreciation amount and depreciation rate. The amount of depreciation for a certain period of time (year, quarter, month) is the monetary amount of depreciation of fixed assets. The amount of depreciation accrued by the end of the life of fixed assets should be sufficient for their complete restoration (acquisition or construction).

The amount of depreciation deductions is determined on the basis of depreciation rates. The depreciation rate is fixed size depreciation deductions for full recovery for a certain period of time for specific type fixed assets, expressed as a percentage of their book value.

The depreciation rate is differentiated by individual types and groups of fixed assets. For metal-cutting equipment weighing over 10 tons. a coefficient of 0.8 is applied, and with a mass of more than 100 tons. - coefficient 0.6. For metal-cutting machines with manual control, the coefficients are applied: for machines of classes accuracy N, P- 1.3; for precision machine tools of accuracy class A, B, C - 2.0; for metal-cutting machines with CNC, including machining centers, automatic and semi-automatic machines without CNC - 1.5. The main indicator that determines the depreciation rate is the life of fixed assets. It depends on the period of physical durability of fixed assets, on the obsolescence of existing fixed assets, on the ability of the national economy to ensure the replacement of obsolete equipment.

The depreciation rate is determined by the formula:

On \u003d (Fp - Fl) / (Tsl * Fp),

where Na is the annual depreciation rate, %;
Фп - initial (book) value of fixed assets, rub.;
Fl - liquidation value of fixed assets, rub.;
Тsl is the standard service life of fixed assets, years.

Not only the means of labor (fixed assets) are depreciated, but also intangible assets. These include: the rights to use land plots, natural resources, patents, licenses, know-how, software products, monopoly rights and privileges, trademarks, trademarks, etc. Depreciation on intangible assets is calculated monthly according to the norms established by the enterprise itself.

The property of enterprises subject to depreciation is grouped into four categories:

Buildings, structures and their structural components.
Passenger vehicles, light commercial vehicles, office equipment and furniture, computer technology, Information Systems and data processing systems.
Technological, energy, transport and other equipment and tangible assets not included in the first and second categories.
Intangible assets.

The annual depreciation rates are: for the first category - 5%, for the second category - 25%, for the third category - 15%, and for the fourth category depreciation deductions are made in equal shares during the life of the relevant intangible assets. If it is impossible to determine the period of use of an intangible asset, then the amortization period is set at 10 years.

In order to create economic conditions for the active renewal of fixed assets and the acceleration of scientific and technological progress, it was recognized as expedient to use accelerated depreciation of the active part (machines, equipment and vehicles), i.e. full transfer of the book value of these funds to the created products in more short time than provided for in the depreciation allowance. Accelerated depreciation can be carried out in relation to fixed assets used to increase the output of computer equipment, new progressive types of materials, instruments and equipment, and expand exports of products.

In the event of a write-off of fixed assets before the full transfer of their balance sheet value to the cost of manufactured products, the undercharged depreciation charges are reimbursed from the profit remaining at the disposal of the enterprise. These funds are used in the same manner as depreciation charges.

Use of fixed assets

The main indicators reflecting the final result of the use of fixed assets are: return on assets, capital intensity and the utilization rate of production capacity.

The return on assets is determined by the ratio of the volume of output to the value of fixed production assets:

Cf.o. = N/Fs.p.f.,

where Kf.o. - return on assets; N - the volume of released (sold) products, rub.;
Fs.p.f. - average annual cost of fixed production assets, rub.

Capital intensity is the reciprocal of capital productivity. The capacity utilization factor is defined as the ratio of the volume of output to the maximum possible output for the year.

The main directions for improving the use of fixed assets are:

technical improvement and modernization of equipment;
improving the structure of fixed assets by increasing specific gravity machines and equipment;
increasing the intensity of the equipment;
optimization of operational planning;
advanced training of employees of the enterprise.

Fixed assets are part of the enterprise's property and include production and non-production facilities.

The main production assets are means of labor, which:

1. are repeatedly used in the process of economic activity of enterprises;

2. At the same time, they do not change their real-natural form.

The main production assets of enterprises make a circuit, which includes the following stages:

1. depreciation of fixed production assets;

2. depreciation;

3. accumulation Money for the full restoration of fixed assets;

4. replacement of fixed assets through the implementation of capital investments.

The main non-productive assets are understood as objects intended to serve the needs of housing and communal services, health care, education, and culture.

Investments of funds in fixed assets are carried out in advance, and therefore the concept of funds invested in them is adequate to the concept of advanced funds. The funds advanced for the acquisition of fixed assets are called fixed assets, or fixed capital. Fixed assets can also be understood as the monetary value of fixed assets as material assets that have a high value and a long period of operation.

Fixed assets can be classified according to various criteria.

According to the purpose of objects, they distinguish:

1. production facilities, including fixed assets:

Industrial;

Construction;

Agricultural purpose;

Road transport;

Trade and other activities of material production;

2. non-production facilities, including fixed assets intended to serve the needs

Housing and communal services;

Health;

Enlightenment;

Cultures and so on.

3. By types of objects:

Structures;

Transfer devices;

4. machinery and equipment, including:

Power machines and equipment;

Working machines and equipment;

Measuring and regulating instruments and devices, as well as laboratory equipment;

Computer Engineering;

Automatic machines and equipment;

5. vehicles;

6. tool;

7. production and household inventory, etc.

8. According to the specifics of the functions performed, there are:

Active fixed (production) funds;

Passive fixed (production) funds.

Active fixed (production) assets directly affect the product being produced, determine the scale of its production and the level of labor productivity of workers. These include machines, equipment, tools.

Passive fixed (production) assets create the necessary conditions for the labor process. These include buildings, structures, transmission devices, etc.

The ratio of certain types of fixed (production) assets makes up their structure, which is characterized by the share of cost separate species fixed (production) assets in their total volume. The ratio between the active and passive part of fixed assets depends on the characteristics of the technological process.

The cost of fixed assets (with the exception of land plots) as physical and/or obsolescence is transferred in parts to the cost of manufactured products and is reimbursed from the sales proceeds. The economic mechanism for the gradual transfer of the value of fixed assets to finished products and the formation of a fund of funds to replace worn-out equipment is called depreciation. The fund formed at the enterprise to replace worn-out equipment is called the depreciation fund. The depreciation fund is formed at the expense of depreciation deductions, which are carried out during the standard period. The normative period is understood as the period for which the book value of the depreciable object is fully transferred to the costs of production and distribution.

Task #1

The cost of fixed assets as of 01.01.07 is 10 million rubles. 03/01/07 introduced fixed assets in the amount of 50 thousand rubles. and 09/01/07 written off in the amount of 40 thousand rubles. Determine the average annual cost of the OPF.

Solution:

OPF \u003d F sg + -;

where FSG is the average annual cost of fixed assets;

Fvv - the value of the introduced funds;

m 1 - the number of months of functioning of the introduced fixed assets;

Fvyb - the cost of input and output fixed assets;

m 2 - the number of months of operation of retired fixed assets.

OPF \u003d F sg + - \u003d 10000000 + - \u003d 10 027 500

Answer: F sg \u003d 10,027,500 thousand / rub

CONCLUSION

The economic entities are both legal entities and individuals empowered to manage entrepreneurial activity after business registration. The objects of activity of enterprises are goods and services.

Economic activity includes rational organization processes performed in enterprises of various industries. The goals of enterprises are the most efficient implementation of commercial and technological processes, the fastest delivery of goods to end consumers.

The activity of the enterprise is to perform a complex of operations, which are trading, intermediary, marketing, marketing operations aimed at successful implementation enterprise goals. In more broad sense it is part of the process of movement of goods from producers to consumers.

In our test, we considered the following questions in detail:

1. studied the enterprise as an independent business entity;

2. investigated the characteristics and main features of the enterprise, its types and organizational and legal forms;