Accounting for fixed assets and intangible assets

Fixed assets are part of the property. Their use is necessary for the production of products, for the management of the enterprise, for the provision of services over a period of more than twelve months or other fixed cycle.

Fixed assets include the following units: computers , buildings, vehicles, household equipment. At each enterprise the accounting of fixed assets and intangible assets is a necessity. The list of intangible assets includes: copyright for computer programs, the right of the owner of a patent for an invention, the owner's right to a selection achievement, the business reputation of the plant, organizational expenses.

Accounting for fixed assets and intangible assets

The fixed assets have their own value, which is divided into several types: initial, residual, restorative. In accounting, their initial value is reflected. Under the unit of accounting of the OS is meant a separate finished inventory object. Each inventory must be assigned a separate number. This number is maintained for the entire period of operation, stock, conservation.

Business transactions (arrival, arrival, retirement) are called the motion of the OS. These transactions are subject to registration on the basis of primary accounting records. For this purpose, the commission appointed by the director of the company makes up an act of acceptance and transfer of fixed assets. The waybill is filled for each object separately. In the event that objects of the same type, value, taken at one time under the responsibility of one person, it is possible to draw up one act for several units. During the audit, it is possible to identify defects in the equipment. Their registration is made in the certificate of defects.

After carrying out measures for the reconstruction, repair, installation, testing of equipment, acceptance of completed works is taken into account in OS-3 (the act of acceptance - delivery of repaired, reconstructed, modernized facilities). Movement of the OS within the company is made out by waybill (an act of acceptance - transfer of fixed assets). The document reflects changes in the initial cost and technical characteristics of the object. The funds are written off in OS-4 (an act of writing-off of fixed assets). The operation does not apply to transport units. Cars and trucks are written off as OS-4a.

The main form of accounting OS are inventory cards. They are made in a single copy for each inventory number. Accounting for fixed assets and intangible assets is the work of the accountant of the organization.

The order of accounting of the NMA is subject to regulation by the Regulations in accordance with the order of the Ministry of Finance. This document is called "Accounting of Intangible Assets of PBU". It reflects the list of objects of intellectual property. Accounting is maintained in the asset card. There are no special primary forms of accounting for NMA. Therefore, the organization has the right to develop a reporting form. Tax accounting for intangible assets is possible if certain conditions are met:

- the facility's ability to bring economic benefits to the enterprise;

- the organization's right to receive economic benefits;

- the ability to identify objects from other assets;

- use of NMA for a long time;

- the lack of sale of the asset for twelve months or for a certain period;

- reliability of determining the value of the object after the fact;

- Absence of a material-material form.

Accounting for fixed assets and intangible assets in our time is conducted on a personal computer in order to automate and increase the speed of work. At the same time, the work of the accountant is facilitated.