Buildings – the architectural and construction objects intended for creation of necessary working conditions. Production cases of shops, depot, garages, warehouse, production laboratories, etc. belong to buildings.
Depreciation charges arrive on the settlement account and are spent directly from the settlement account for financing of new capital investments in fixed assets or go to long-term financial investments, to acquisition of building materials, the equipment, and also intangible assets.
The second form of an obsolescence — reduction of cost of the functioning means of labor as a result of introduction in production of new, more progressive and economic equipment. New cars can be more productive, i.e. for a unit of time by them it is possible to let out bigger quantity of production. Changes of qualitative characteristics and consumer properties of products are possible. Providing opportunities of introduction of more progressive technology causing economy of material resources, improvement of working conditions can be one of advantages of the new equipment. Increase of efficiency of new samples of equipment can also be result of economy of floor spaces, the best reliability and profitability in operation, a bigger remontosposobnost etc. Thereof operation of old cars becomes unprofitable that causes need of their early replacement.
OPF of the industry this huge number of means of labor which, despite the economic uniformity, differ in purpose, service life. From there is a need of classification of fixed assets by the certain groups considering specifics of production purpose of different types of funds.
The fixed business assets of the enterprises make the economic circulation consisting of the following stages: wear, depreciation, accumulation of means for a complete recovery of fixed assets, their replacement by capital investments.
The Snoshenny part of cost of fixed assets postponed for finished goods in process of realization of the last gradually collects in a monetary form in a special sinking fund. This fund is formed by means of monthly depreciation charges and used for simple and partially — expanded reproduction of fixed assets. The direction of depreciation on expanded reproduction of fixed assets is caused by specifics of its charge and an expenditure: it is charged during all standard service life of fixed assets, and need for its expenditure comes only after their actual leaving. Therefore until replacement of the fixed assets which left operation the added depreciation is temporarily free and can be used as an additional source of expanded reproduction. Besides, use of depreciation on expanded reproduction is promoted by scientific and technical progress as a result of which some types of fixed assets can be reduced the price, more perfect and more productive cars and the equipment become effective.
All objects of the fixed assets (FA) are subject physical and to an obsolescence, i.e. under the influence of various factors lose the properties, become useless and cannot carry out the functions further. Physical wear can be partially compensated due to repair, reconstruction and modernization. The obsolescence is shown that fixed assets according to all the characteristics concede to the latest samples. Therefore periodically there is a need of replacement of fixed assets, especially their active part. Thus in modern economy the main factor defining need of replacement is the obsolescence.
Constructions – inzhenerno the construction objects intended for these or those technological functions are necessary for implementation of process of production with change of objects of the labor. Pump stations, tunnels, mats, etc. treat constructions.
At the time of leaving of object from the enterprise its initial cost is compared with the sum of the saved-up depreciation charges. The result (profit or a loss) is referred on financial results of the enterprise.
The working cars and the equipment used directly for construction regarding work or on its movement in the course of creation of products or services that is for direct participation in technological processes (machines, the press, hammers, podjemno transport mechanisms and other basic, and the auxiliary equipment;
At the time of acquisition of fixed assets and their acceptance on balance of the enterprise the size of fixed assets quantitatively coincides with the cost of fixed assets. Further, in process of participation of fixed assets in production their cost forks: one its part equal to wear is transferred to finished goods, another — expresses the residual cost of the operating fixed assets.
Initial formation of fixed assets at again created enterprises happens at the expense of the fixed assets which are part of an authorized capital. Fixed assets — it is the money invested in fixed assets of production and non-productive appointment.