Buxgalteriya binosini rekonstruktsiya qilish.
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Asosiy aktivlarni modernizatsiya qilishda ularning ichki harakati uchun simlar quyidagicha bo'ladi:
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Asosiy vositalarni sotib olish (qurish, qaytarish, qayta qurish, rekonstruktsiya qilish, modernizatsiya qilish, modernizatsiya qilish va texnik qayta jihozlash xarajatlari har bir ob'ekt uchun alohida holatda aks etadi.
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<...>
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Shunday qilib, rekonstruktsiya va ta'mirlashning ikki xil turlari.
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- {!LANG-6a0595cba2de4bee4ebbf7db80d497c7!}
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4-ustunda ko'chmas mulk ob'ektiga huquqlarni davlat ro'yxatidan o'tkazish to'g'risidagi hujjatlar taqdim etilgan sanasi 19.
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- {!LANG-13e44109c9548a102794dd540b852995!}
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Rossiya Moliya vazirligining 2010 yil 13 dekabrida 5 dekabr kuni 5 dekabr kuni 03-03-06 / 1/772, 14.10.2010 yildagi 03-03-06 / 1/647-sonli
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Qayta qurish ta'rifi SSSR Moliya vazirligi Moliya vazirligi Moliya vazirligi Moliya vazirligi Moliya vazirligi Moliya vazirligi va mavjud korxonalarni qayta qurish, rekonstruktsiya va texnik qayta jihozlash tushunchalarini aniqlash to'g'risida ". 80". 8.4-bandda Rossiya statistika qo'mitasining 12.10,96-sonli Davlat statistika qo'mitasining 1030,96-sonli Davlat statistika qo'mitasining 10/04,96 dan kelib chiqqan holda tasdiqlangan holda tasdiqlangan. Ilmiy va texnologik taraqqiyotning yutuqlari va integratsiyalashgan ilmiy-texnikaviy muvofiqlashtirish va integratsiyalashgan holda amalga oshirilayotgan va amalga oshirilgan asosiy maqsadlar va uning texnik-iqtisodiy asoslarini kengaytirmasdan mavjud bino va texnik-iqtisodiyotni kengaytirmasdan mavjud bino va texnik-iqtisodiyotni kengaytirmasdan mavjud bino va texnik-institutlarning mavjud binolari va inshootlarini kengaytirmasdan mavjud bo'lgan bino va texnik-inshootlarning mavjud binolari va inshootlarini kengaytirmasdan mavjud bino va texnik-iqtisodiyotni kengaytirmasdan Ishlab chiqarish quvvatini oshirish, mahsulot turini oshirish, asosan, sonni ko'paytirmasdan mahsulotning sifatini oshirish loyihasi umuman korxonani rekonstruktsiya qilish loyihasi
{!LANG-bbac87c4c5cd538233420d19ccfb7013!}
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- {!LANG-7ddd29686736938049e60ff630b7123a!}
Shunday qilib, rekonstruktsiya paytida asosiy aktivlarning texnik va iqtisodiy ko'rsatkichlari (bundan buyondan keyin - OS) yaxshilandi.
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{!LANG-77e12bc23f7a635c27679cb5bd4aafdd!}
Rossiya Federatsiyasining NKiga murojaat qiling.
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Qayta qurgandan so'ng, ko'chmas mulk ob'ektini rekonstruktsiya qilishda amalga oshirilayotgan o'zgarishlar to'g'risida ma'lumot berish kerak.
{!LANG-8057c804d3a795e1456a9734d0d2da85!}
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{!LANG-3b4ea6734620acdd1ca16a9d414f9262!}{!LANG-ff374a2fa329b25250ab7e74a08a53e0!}Agar ob'ektni qayta tiklash muddati 12 oydan oshsa, qayta qurilishi boshlangan oyning 1-kunidan boshlab, amortizatsiya qilinmaydi (322-modda). 322 Rossiya Federatsiyasining Soliq kodeksi).{!LANG-410c7c46039e61db87664cba66fd02b8!}
{!LANG-c29ce946a4cb5309c1b45fc91e42937e!}
qayta tiklashdan oldin: 600 000: 6 \u003d 100 000 rubl.
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{!LANG-9ae5a319a6d1484fef1eacd59d457aaf!}
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{!LANG-0a496e21a519ceea6366a786b9763fb8!}
{!LANG-eb30ee8bd18d78131a089913d139f1cd!}
Buxgalteriya hisobi quyidagi arizalar bilan amalga oshiriladi.
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{!LANG-a9f6da8eec5899676bc0eed944ff3814!}
Xizmatni rekonstruktsiya qilishga kelsak, unda san'atga muvofiq.
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Yaqin vaqtgacha, ijaraga olingan OT-ning daromadni soliqqa tortish maqsadida kapital qo'yilmalar amortizatsiya qilingan mulk deb topilmadi, i.e.
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Rossiya Federatsiyasining Soliq kodeksining 257-moddasida ishlab chiqarishni takomillashtirish va uning texnik-iqtisodiy ko'rsatkichlarini oshirish va o'sish uchun asosiy vositalarni rekonstruktsiya qilish loyihasi doirasida amalga oshirilgan asosiy kapitalning mavjud aktivlari inshootlarini qayta tashkil etishni rekonstruktsiya qilish kerak Ishlab chiqarish quvvati, mahsulot turini yaxshilash va sifatini oshirish.
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Amaliyot shuni ko'rsatadiki, buxgalterlar ko'pincha asosiy vositalarni rekonstruktsiya qilish va modernizatsiya qilish haqida savollar mavjud.
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{!LANG-7befd8753f63115e86c4b0fca76fc16a!}
{!LANG-e8974f14cf2b97324bc2b016c26fae4b!}
60 "Yetkazib beruvchilar va pudratchilar bilan hisob-kitoblar."
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Ushbu ob'ektning foydali hayoti qayta ko'rib chiqilishi yoki bajarilishi qat'iy nazar, ushbu ob'ektning ushbu ob'ektining ushbu ob'ektining amortizatsiya stavkasining o'zgarishiga olib keladigan asosiy aktivlarning boshlang'ich qiymatidagi o'zgarishlar aniq.
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{!LANG-1871ce5b01352b51fbe939594adad4cf!}
Qayta tiklash va modernizatsiya qilish bo'yicha ishlar olib borilishi kerak, chunki buxgalteriya hisobi asosida birlamchi buxgalteriya hisobi, shu jumladan tashkilot tomonidan o'tkaziladigan iqtisodiy operatsiyalar 1996 yil 21 noyabrda 129-sonli federal qonun tomonidan belgilangan. -Fz "Buxgalteriya hisobi".
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{!LANG-547bd166113e342b07cd66b04a720739!}
91n uslubiy qo'llanmaning 40-bandiga binoan, agar belgilangan aktivlarning ob'ekti ob'ektini yangilash va yangilangan aktivlarning yangilanishi, ob'ektlarning boshlang'ich qiymatini, ob'ektlarning boshlang'ich qiymatini, inventarizatsiya qilishning boshlang'ich qiymatini oshirish to'g'risida qaror qabul qilinadi Ob'ektning kartasi to'g'rilanadi.
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