- the production - fixed assets which directly take part in production or render assistance to its implementation (structures, constructions, power machines and equipment, working cars and equipment and to that it is similar which act in the sphere of production of goods;
The account exists long ago. It arose in development of human society which for ensuring the requirements carries out economic activity, i.e. the production of goods demanding management and control. For this purpose the account was also created.
The activity of any enterprise connected with production, an exchange and consumption of material values, granting and use of services is called as economic activity of the enterprise. Economic activity consists of economic processes which share on economic operations. Economic activity of each enterprise demands planning, management and control. To direct the enterprise, it is necessary to have data on its economic activity: sizes and structure of its means of production, money, development of separate branches, etc. All these data can be received only thanks to the account.
Group 2 - the motor transport and knots (spare parts) to it, furniture, household electronic, optical, electromechanical appliances and tools, including electronic computers, other machines for automatic information processing, information systems, phones, microphones and handheld transceivers, other office equipment, devices and the adaptation to them;
The obsolescence is caused by two factors: growth of labor productivity and rates of technical progress. Emergence of more perfect models of equipment and other types of OS conducts to an obsolescence of the operating OS and decline in production of work.
- non-productive fixed assets which do not take direct or collateral participation in process of production and are intended generally for service of municipal and cultural and community needs of workers (structures, constructions, equipment, machines, devices and to that it is similar which are used in the non-productive sphere.
The cumulative method (method of the sum of figures of number of years) – the annual sum of depreciation is defined as work of cost which will be amortized, and cumulative coefficient. The cumulative coefficient pays off division of number of the years remaining until the end of the expected term of use of object of fixed assets for the sum of number of years of its useful use.
It agrees with the Provision (standard) of accounting 7th "Fixed assets" depreciation is a systematic distribution of cost of non-turnaround assets which it will be amortized throughout the term of their useful use (operation).
The purpose of the operating-technical account - fast obtaining information on the course of production, product sales. It covers the economic and production operations which do not have direct reflection on accounts of accounting.
On use fixed assets are subdivided on acting (all fixed assets which are used in economic activity) and invalid (what are not used during this period in connection with their temporary preservation) and spare (various equipment which is in a reserve and intended for replacement of objects of the main of means which left or are under repair).
Nevertheless it is most correctly possible to define physical wear by inspection of technical condition of object in nature (knots, parts and object in general). At the same time it is expedient to define degree of wear and on service life.
The rectilinear method - the annual sum of depreciation is defined by division of cost which will be amortized, for the expected period of a usage time of object of fixed assets. The rectilinear method is not a new method. A depreciation charge method which worked to 01/0797g. was, in essence, rectilinear. With only that difference that, the cost which will be amortized, considered all primary project cost without deduction of the liquidating.
In translation from Latin "depreciation" is "payment of debts". Depreciation is considered on account 83 and is intended for synthesis of information on the sum of the added depreciation of fixed assets, other non-turnaround material assets and intangible assets.