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Fixed assets are tangible assets that operate in an unchanged physical form over a long period of time and lose their value in parts as they wear out, and are reimbursed only after several production cycles.

Fixed assets form the basis of the organization's material and technical base, determine its technical level, assortment, quantity and quality of products, work performed, and services provided. Their composition reflects various tangible assets used as means of labor in kind for a long time in the production of products, when performing work, providing services, or for the management needs of the enterprise. These funds must generate income for the enterprise and cannot be used for resale.

The sources of formation of fixed assets of an enterprise are its financial resources. Thus, when establishing an enterprise, fixed assets are formed from the authorized capital. Subsequently, in the course of the enterprise’s activities, fixed assets are replenished and updated at the expense of income from sales and non-operating income.

Sources for the formation of fixed assets can also be loans, subsidies, etc.

The cost of fixed assets often constitutes a significant part total cost property of the organization, and due to their long-term use in the organization’s activities, fixed assets over a long period of time have an impact on financial results activities.

The main production assets of enterprises carry out an economic cycle, which consists of the following stages: depreciation of fixed assets, depreciation, accumulation of funds for the complete restoration of fixed assets, their replacement through capital investments.

Any fixed assets are subject to physical and moral wear and tear, i.e. under the influence of physical forces, technical and economic factors they gradually lose their properties, become unusable and can no longer perform their functions. Physical wear and tear is partially restored through repair, reconstruction and modernization of fixed assets. Obsolescence is manifested in the fact that outdated fixed assets in their design, productivity, efficiency, and quality of products lag behind the latest models. Therefore, from time to time there is a need to replace fixed assets, especially their active part.

A distinctive feature of fixed assets is their repeated use in the production process, preservation of the original appearance over a long period.

Under the influence of the production process and external environment they wear out gradually and transfer their initial cost to the cost of finished products during their standard service life by calculating depreciation according to established standards. This transfer occurs in such a way that during the period of operation of fixed assets they are reimbursed.

Reimbursement of fixed assets by including part of their cost in the costs of production or work performed is called depreciation. This is the monetary expression of the physical and moral wear and tear of fixed assets. It is carried out for the purpose of accumulation Money for subsequent full or partial reproduction of fixed assets. The amount of depreciation depends on the cost of fixed assets and the time of their operation. All fixed assets except land are subject to depreciation.

The amount of cost included through depreciation in production costs represents depreciation charges.

Depreciation deductions are made on the basis of depreciation rates that are established for each type of fixed assets. They are determined by attributing the amount of annual depreciation charges to the cost of fixed assets.

Accounting for fixed assets is determined not only by the need to know what fixed assets and in what volume the enterprise has, but also by the requirements of production economics. This is due to the fact that the share of fixed assets in the total amount of funds at the disposal of the enterprise reaches 70% or more. Consequently, the development of its economy depends on how they are used.

Accounting and planning of fixed assets is carried out in kind and in cash.

When assessing fixed assets in kind, the number of machines, their productivity, power, size of production areas and other quantitative values are established. These data are used to calculate the production capacity of enterprises and industries, planning production programs, and reserves for increasing output on equipment. For this purpose, inventory and certification of equipment, recording of its disposal and arrival are carried out.

For more full characteristics condition of the means of labor, each workplace should be certified, which is a comprehensive assessment of its compliance with regulatory requirements and best practices in such areas as technical and economic level, working conditions and safety precautions. This form of accounting makes it possible to determine not only the material structure of fixed assets, but also their technical level, and to draw up a balance sheet of equipment.

Fixed assets of enterprises accounted for in monetary terms are fixed assets .

The procedure for classifying objects as fixed assets and their composition is regulated by legislative and other regulations. To identify an organization's assets as fixed assets, it is necessary to take into account their definitions contained in accounting regulations, taking into account that the above definitions have some differences.

Fixed assets are recognized as such at the time of their acceptance for accounting.

According to paragraph 46 of the Accounting Regulations and financial statements V Russian Federation, fixed assets are a set of tangible assets 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.

In the regulations directly regulating the organization of accounting of fixed assets, there is no condition on the material content of an asset when it is recognized as an object of fixed assets.

In these documents, fixed assets are understood as assets that the organization does not intend to resell, which are capable of bringing economic benefits to the organization and are used by the organization to produce products, perform work, provide services, or for management needs for a long time (“term”). beneficial use") exceeding 12 months or the normal operating cycle if it exceeds 12 months.

The final decision on which items and objects to take into account as part of fixed assets is made by the head of the organization, depending on the nature and condition of its economic activity. Usually it is accepted not for each item separately, but in relation to a group of objects and is formalized as an element of the accounting policy of organizations.

Monetary, or cost, valuation of fixed assets is necessary to determine the total value of fixed assets, their dynamics, structure, planning the expanded reproduction of fixed assets, determining the degree of wear and tear and the amount of depreciation charges, economic efficiency capital investments, i.e. something without which it is impossible to judge the state of the enterprise’s economy.

There are several types of assessments of fixed assets associated with their long-term participation and gradual wear and tear during the production process, changes in the conditions of reproduction during this period: at initial, replacement and residual value.

The initial cost of fixed production assets is the sum of the costs of manufacturing or purchasing assets, their delivery and installation. It is used to determine the depreciation rate and the amount of depreciation charges, profit and profitability of the enterprise’s assets, and indicators of their use.

Scientific and technological progress affects changes in the conditions and factors of production of fixed assets, and, consequently, changes in the costs of their production and, accordingly, current market prices and tariffs. Currently, inflation has a primary influence on current prices and tariffs at which fixed assets are purchased.

Over time, fixed assets are reflected on the enterprise’s balance sheet according to a mixed valuation, i.e. at current market prices: creation or acquisition. Thus, the assessment of fixed assets at their original cost in modern economic conditions does not reflect their actual value and therefore there is a need to revaluate fixed assets and bring them to uniform cost measures. For this purpose, the valuation of fixed assets at replacement cost is used.

Replacement cost is the cost of reproduction of fixed assets in modern conditions; as a rule, it is established during the revaluation of funds.

As a result of the revaluation of fixed assets, their replacement cost increases sharply and, as a consequence, the financial and economic performance of the enterprise worsens. Therefore, for enterprises whose financial performance may significantly deteriorate as a result of revaluation, reducing depreciation indexation coefficients are applied.

During operation, fixed assets wear out and gradually lose their original value. To evaluate them real value it is necessary to exclude the cost of the worn-out part of the funds. This is how the residual value of fixed assets is determined , representing the difference between the original or replacement cost of fixed assets and the amount of their depreciation.

Thus, the material base of the enterprise is formed by means of labor and objects of labor, which are combined into means of production. Instruments of labor are accounted for in the form of fixed assets. Fixed assets in value terms represent fixed assets accounted for in the accounting reporting system. Depending on their purpose, fixed assets are divided into fixed production and fixed non-productive assets. Fixed production assets include those fixed assets that are directly involved in the production process or create the conditions for the production process. Fixed non-production assets are objects of cultural and social enterprises, medical institutions, canteens, etc. Not all elements of the OPPF play the same role. Some of them are directly involved in the production process and therefore are classified as the active part of the OPPF. Others ensure the normal functioning of the production process and represent a passive part of fixed assets. OPPFs are also divided according to the principle of functional-species composition, by affiliation and depending on the sectors of the economy.

Fixed assets (hereinafter F) are means of labor that are repeatedly involved in the production process, while maintaining their natural form, and their value is transferred to the manufactured products in parts as they wear out.

Based on their functional purpose, fixed assets are divided into production and non-production.

Production fixed assets include those means of labor that are directly involved in the production process (machines, equipment, etc.), create conditions for its normal implementation (industrial buildings, structures, electrical networks, etc.) and serve for storing and moving objects labor.

Depending on the degree of impact on the subject of labor, fixed assets are divided into active and passive. Active include those types of PF that are directly involved in the production process, have an impact on objects of labor and cause changes in their shape or quality parameters.

In the geodetic industry, the active part

fixed assets is about 60%. Buildings, structures, and inventory belong to the passive part of fixed assets. The composition and structure of fixed assets in the geodetic industry are generally similar to the composition and structure of assets in other industries, but there are also differences, for example, in the fixed assets of the geodetic industry, more than 30% (by value) are measuring and adjusting instruments,

Accounting and planning of fixed assets are carried out in kind and in cash.

There are several types of assessments of fixed assets associated with their long-term participation in the production process, changes during this period in the conditions of reproduction at initial, replacement and residual costs.

The initial cost is the sum of the costs of manufacturing or purchasing funds, their delivery and installation. It is used to determine the depreciation rate and the amount of depreciation charges, profit and profitability of the enterprise’s assets, and indicators of their use:

Fperv=Fpriobr+ Fdost +Fust,

where F acquisition is the cost of acquiring fixed assets; F dost - costs for delivery of funds F st - costs for installation, installation and commissioning. Replacement cost is the cost of reproducing fixed assets in modern conditions; as a rule, it is established during the revaluation of assets.

During operation, fixed assets wear out and gradually lose their original (replacement) value. To assess their real value, it is necessary to exclude the cost of the worn-out part of the funds. This will be the residual value of fixed assets, which is the difference between the original or replacement cost of fixed assets and the amount of their depreciation.

where F k.r - costs of major repairs for the entire period of use of fixed assets, rub.;

Na - depreciation rate, %;

Tf - period of actual use of funds, years. This method provides a more accurate assessment of the value of fixed assets, as it allows one to take into account the degree of their actual depreciation.

An important accounting indicator is the average annual cost of fixed assets, because during the year it changes due to the introduction of new and disposal of worn-out assets.

Ffirst beginning year - the cost of fixed assets of the enterprise for

beginning of the year;

Fvv - cost of injected PF;

Fvyv - the cost of PF withdrawn during the year; k - the number of months of use of funds in a given year.

Basic production assets wear out during operation. There are two types of wear and tear - physical and moral.

Physical wear and tear refers to the loss of the means of labor of their original qualities.

A number of indicators are used to characterize the physical wear and tear of the PF.

Coefficient of physical depreciation of fixed assets, in%

If = (I/Ffirst) 100%, where

I is the amount of depreciation of the fixed assets (accrued depreciation) for the entire period of their operation;

Fperv - the initial or replacement cost of fixed assets. Or

If = (Tf/Tn) 100%, where

Tf - the actual service life of this PF object;

Tn is the standard service life of a given PF object. The shelf life coefficient of the pharmaceutical agent (%) broadly characterizes their physical condition on a certain date (%)

K g.f=100%-K i.physical.

These formulas assume uniform physical wear of the OF, which does not always coincide with reality; this is their main drawback.

Obsolescence - a decrease in the cost of equipment under the influence of a reduction in socially necessary costs for their reproduction (obsolescence of the first form); reduction of their cost as a result of the introduction of new, more progressive and cost-effective machines and equipment (obsolescence of the second form).

The main source of covering costs associated with the renewal of fixed assets in the context of the transition to market relations are own funds enterprises. They accumulate over the entire service life of fixed assets in the form of depreciation charges -:

Depreciation is the gradual transfer of the cost of a fixed asset to manufactured products. The amount of depreciation depends on the cost of the PF, the time of their operation, and the costs of modernization.

The ratio of the annual depreciation amount to the cost of the fixed assets, expressed in%, is called the depreciation rate (Na),

where the values are Fl - the liquidation value of the PF; Ta - standard service life (depreciation period of fixed assets), years. The amount of depreciation charges is determined by various methods: uniform, uniformly accelerated and accelerated. In the Belarusian economy long time the uniform (linear) method of depreciation was used (and is still used), i.e. Every year the cost of production includes the same part of the cost of the PF. Example 1.

If Na=10%, Ffirst=10 thousand rubles, then Agod=10*10000/100%=1000 rubles.

That is, with the uniform method, 1000 rubles will be transferred every year. and the entire cost will be transferred over 10 years

The relativity of accounting for transferable value is due to a number of circumstances

First, the straight-line method assumes that at the end of its useful life the salvage value is 0.

Secondly, this method provides for uniform wear of the OFs over their entire service life.

But during its service life, there are equipment downtimes, breakdowns and incomplete loading per shift, i.e. In real production, equipment wears out unevenly and the cost of the equipment is transferred unevenly to the finished product.

Another disadvantage of the uniform method is the lack of accounting for obsolescence of the equipment, which reduces the cost of manufactured machines or reduces consumer value due to the introduction of new, more efficient machines and equipment. This causes the early retirement of obsolete equipment and leads to its under-depreciation, the amount of which is determined by the formula

NA = (Fostat+ RL) - Fl,

where NA is the under-depreciated part of the cost of the fixed assets disposed of before the expiration of the depreciation period, rub.; Fost - residual value, rub.;

RL - expenses associated with the liquidation of the specified PF, rub.; Fl - liquidation value of the PF, rub

In addition to the uniform method, accelerated depreciation methods are used in world practice.

Among the accelerated depreciation methods, the most commonly used abroad are the double rate method and the cumulative method (“sum of numbers method”), which uses an arithmetic progression. Let's consider the double depreciation method.

Ffirst=10 thousand rubles, At=20%. The annual depreciation will be:

Consequently, the entire initial cost of the PF will be transferred to finished products in 5 rather than 10 years (at Ha = 10%).

Cumulative method. Calculated by dividing the number of years remaining until the end of the depreciation period) by a cumulative number, which is the sum of the numbers of the terms of the arithmetic progression (from 1 to 10 with a service life of 10 years). The cumulative number will be:

(1 + 10)10 / 2=55.

Depreciation rates will be equal to: in the first year (when 10 years of service life of the PF remain)

10*100% / 55=18.18% ; in the second year 9*100% / 55=16.36%;

1*100% / 55=1.82% .

When using this method, in the first five years, about 73% of the cost of the machines will be accumulated in the depreciation fund, and after 8 years, about 95%, while with a uniform method - only 80%. This method is more economically profitable, especially when taking into account obsolescence.

Currently, the method of uneven depreciation has become widespread, in which most of the cost of equipment is included in production costs in the first years of operation.

For example, in the first year - 50%, in the second - 30%, in the third - 20%. This allows the enterprise, in conditions of inflation, to quickly recoup the costs made and use them for further updating of the equipment fleet.

Fixed production assets (FPF)- these are means of labor that are directly involved in the production process and wear out repeatedly and gradually, transferring their own value to the goods produced by the enterprise. Fixed assets do not include assets used less than a year, as well as those whose cost is less than a hundred times the minimum wages(the value of the fund at the time of purchase is accepted).

How can fixed production assets be divided?

There are two main features of the OPF classification: the function being implemented and the degree of participation in the production process. Within the first classification, production assets are classified into:

These include production premises - workshops, buildings, warehouses, garages, offices, etc. The task of buildings as fixed assets is to provide conditions for the placement of equipment involved in production and the efficient activities of employees.

Facilities designed for extraction and storage of useful natural resources. Structures include mines, quarries, and gas storage tanks.

Transfer devices, aiming to provide production with the necessary resources in a timely manner. Transmission devices are electrical networks and product pipelines.

Equipment - key type of production assets. The purpose of the equipment is to transform resources and raw materials into finished products. Equipment as a type of OPF can be classified even more finely - into:

- power machines (generators, compressors);

- working machines (all that have a thermal, mechanical, chemical effect on the item of production);

- regulators (measuring and computing devices).

Transport serves to deliver materials and raw materials directly to the place of production. Transport can be intra-shop (electric cars), intra-factory (cars), external (railway, water transport).

Tools and equipment. This includes instruments whose service life exceeds 12 months.

The second sign - participation - allows you to divide the general public fund into active And passive. Active OPFs directly affect the subject of labor - this includes equipment and tools. Passive ones are not directly involved, but are still necessary - these are buildings and transport.

OPF assessment

A reasonable and correct assessment of OPF is important for a number of reasons:

It affects the price of finished products.

It serves as the basis for calculations when leasing or privatizing funds.

It determines the possibility of introducing new developments.

Three assessment methods are used:

Initial cost– the totality of costs necessary to put the fund into operation.

Replacement cost– the price of an object on a specific date, taking into account current prices. When calculating, the initial cost is taken, which is adjusted by applying coefficients.

Residual value– the price of the object, adjusted for the amount of wear and tear generated during use. It is this calculation method that is used to reflect the price of production assets in the balance sheet.

Wear of OPF

Wear and tear of the OPF can be one of two types: physical and moral. Physical wear and tear called the loss of the fund's technical characteristics as a result of exposure to chemical, thermal and other factors. Reason obsolescence is considered scientific and technological progress - more productive, economical and efficient machines are being created, so the use of old equipment becomes impractical.

Indicators of the use of OPF

The final result of using OPF is reflected by two indicators - return on assets And capital intensity. Capital productivity is the ratio of the volume of manufactured products in value terms to the cost of the general fund. Capital intensity is the opposite indicator. These indicators allow the manager to understand whether measures need to be taken to improve the use of OPF. If necessary, the following measures can be implemented:

Technical modernization of machines.

Improving the structure of funds by increasing the share of equipment.

Increasing the efficiency of operational planning (you can learn about methods for increasing it in this article).

Increasing the intensity of use of OPF.

Improvement of employee qualifications.

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Plan:

1. Structure and valuation of fixed assets

2. Depreciation and amortization of fixed assets

3. Renting and leasing of property

4. Indicators of efficiency of use of fixed assets

1. Structure and valuation of fixed assets

Fixed assets- this is a set of production, material and material values that act in the processproduction over a long period of time, while maintaining its natural-material form throughout the entire periodand transferring its cost to the product in parts as it wears out in the form of depreciation. According to the accounting system, fixed assets include labor instruments with a service life of more than 12 months and a cost (at the date of acquisition) exceeding 100 times the minimum monthly wage per unit. Fixed assets are divided into main production and main non-production assets (Fig. 10.1).

Rice. 10.1. Structure of fixed assets

TO fixed production assets These are those fixed assets that are directly involved in the production process (machines, equipment, etc.) or create the conditions for the production process (industrial buildings, structures, etc.). Basic non-production assets- these are cultural and community facilities (clubs, canteens, etc.). Fixed assets are also called non-current, or low speed,assets, as well as immobilized funds; in terms of value, they constitute a significant part of the authorized capital of the enterprise. Introduced since 1996 All-Russian classifierfixed assets(OKOF).

The typical composition of fixed assets of industrial enterprises is as follows: buildings, structures, transmission devices, machinery and equipment, instruments, laboratory equipment, computer equipment, vehicles, tools and devices, production and household equipment, and other fixed assets. There are active and passive parts of fixed assets. Those funds (machines, equipment, etc.) that are directly involved in the production process are classified as active part fixed assets. Others (buildings, structures) that ensure the normal functioning of the production process are classified as passive part fixed assets.

Accounting and evaluation of fixed assets are carried out in kind and in cash. The natural form of accounting for fixed assets is necessary to determine their technical condition, the production capacity of the enterprise, the degree of use of equipment and other purposes. Monetary (or cost) valuation of fixed assets is necessary to determine their total volume, dynamics, structure, value transferred to finished products, as well as to calculate the economic efficiency of capital investments. Fixed assets in their monetary terms are called fixed assets.

The monetary form of accounting for fixed assets is maintained in the following areas (Fig. 10.2).

Rice. 10.2. Monetary valuation of fixed assets

Initial cost fixed assets includes the cost of purchasing equipment (structures, buildings), transportation costs for delivery and installation costs. Funds are registered at their original cost, their depreciation and other indicators are determined.

Replacement cost - these are the costs of reproduction of fixed assets in modern conditions. It is usually installed during revaluation of fixed assets.

Residual value represents the difference between the original or replacement cost of fixed assets and the amount of their depreciation.

Liquidation value- the cost of selling worn-out or decommissioned individual fixed assets.

Book value - this is the cost of objects taking into account the revaluation at which they are listed on the balance sheet of the enterprise. It is a mixed valuation: for some objects the replacement cost is used as the book value, for others - the original value.

Market price- the most probable sale price of fixed assets, taking into account their real condition, the relationship between supply and demand.

Revaluation of fixed assets - this is the determination of the real value of fixed assets (fixed assets) of organizations at the present stage of the development of a market economy and the creation of prerequisites for the normalization of investment processes in the country. Revaluation allows you to obtain objective data on fixed assets, their total volume, industry structure, territorial division and technical condition.

To determine the full replacement cost of fixed assets, two methods are used - index and direct valuation. Index method provides for indexation of the book value of individual objects using indices of changes in the value of fixed assets, differentiated by types of buildings and structures, types of machinery and equipment, vehicles, etc. by region, production (purchase) period. The base is taken as the full book value of individual fixed assets, which is determined based on the results of their inventory as of January 1 of the corresponding year.

Direct assessment method replacement cost of fixed assets is more accurate and allows you to eliminate all errors accumulated as a result of previously carried out revaluations using average group indices. The replacement cost of fixed assets under this method is determined by direct recalculation of the cost of individual objects according to documented market prices for new objects prevailing as of January 1 of the corresponding year. When revaluing equipment intended for installation and unfinished objects using the direct recalculation method, their physical and moral obsolescence is additionally taken into account. Land and environmental management facilities are not subject to revaluation.

To calculate the economic efficiency of using fixed assets, use the assessment of assets based on their average annual cost . The average annual value of fixed assets is determined by one of two methods.

First method assumes that the entry and disposal of fixed assets is carried out in the middle of the month. In this case, the average annual cost of fixed assets is determined by the formula:

C avg = (0.5 x Cr.g + ∑ Cmi + 0.5 x Sg.g): 12

where Сн.г, Ск.г – respectively, the cost of fixed assets at the beginning (January 1) and at the end (December 31) of the reporting year;

∑ Cmi - the total cost of fixed assets on the first day of each month starting from

February (i = 2) and ending with December of the current year.

Second method assumes that the entry and disposal of fixed assets is carried out at the end of the analyzed period:

С ср.г = Сн.г + [∑ (Сввi x Тi) : 12] - [∑ Слi (12 – Тi) : 12] ,

where Сввi, Слi are, respectively, the cost of input and output i –x fixed assets;

Тi – duration of operation of introduced and liquidated fixed assets;

n, m – number of activities for the commissioning and liquidation of fixed assets.

The duration of operation of the introduced and liquidated PFs is taken into account in months. For introduced OFs, Ti is equal to the full number of months starting from the 1st day of the month following their commissioning. For liquidated PFs, this value is calculated in full months until the 1st day of the month following their disposal. According to the second method, the average annual cost of PF turns out to be somewhat underestimated.

In the process of using fixed assets, it is necessary to replace the assets. The process of replacing old, fully used or for other reasons not meeting production requirements is called the process of reproduction of funds.

The circulation of the value of fixed assets is presented in Fig. 10.3. There are two forms reproduction of fixed assets - simple and advanced. At simple reproduction it is planned to replace outdated equipment and overhaul equipment, while expanded reproduction- This is primarily new construction, as well as reconstruction and modernization of existing enterprises. Restoration of fixed assets can be carried out through repair, modernization And reconstruction.

Rice. 10.3. Circulation of the value of fixed assets

To more fully characterize the state of labor equipment, it is necessary to carry out certification of each workplace, which is a comprehensive assessment of its compliance with regulatory requirements and best practices in such areas as technical and economic level, working conditions and safety precautions. This form of accounting makes it possible to determine not only the material structure of fixed assets, but also their technical level, and to draw up a balance sheet of equipment.

Fixed assets of enterprises accounted for in monetary terms are fixed assets.

Fixed assets are recognized as such at the time of their acceptance for accounting.

According to paragraph 46 of the Regulations on accounting and financial reporting in the Russian Federation, fixed assets are a set of tangible assets 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.

In regulations directly regulating the organization accounting fixed assets, there is no condition on the material content of the asset when it is recognized as an object of fixed assets.

In these documents, fixed assets are understood as assets that the organization does not intend to resell, which are capable of bringing economic benefits to the organization (income) and are used by the organization to produce products, perform work, provide services, or for management needs for a long time (useful life), exceeding 12 months or normal operating cycle if it exceeds 12 months.

Monetary, or cost, valuation of fixed assets is necessary to determine the total value of fixed assets, their dynamics, structure, planning the expanded reproduction of fixed assets, determining the degree of wear and tear and the amount of depreciation, the economic efficiency of capital investments, i.e. something without which it is impossible to judge the state of the enterprise’s economy.