In article there is a speech about compensation from the state budget of the difficult agricultural machinery acquired by agricultural enterprise on a competitive basis and an order of reflection of this agricultural machinery in enterprise accounting.
The agricultural enterprise – the payer of FSN twice in a year acquired difficult agricultural machinery of national production. For the first time the enterprise paid to the supplier of 70 % of cost of acquisition, and in the second time – 100 %.
By results of competition to the enterprise budgetary funds were allocated for partial compensation (at a rate of 30 %) equipment costs.
How to reflect in accounting such operations?
Accounting of target financing vedetsya according to P (C) BU 15 "Income".
The budgetary funds, allocated to selkhozpredpriyayotiya on partial compensation of cost of difficult agricultural machinery of national production, napravlyayutsya on acquisition of fixed assets (the Order No. 959 *). That is such means belong to kapitalyyony investments.
Therefore income recognition when using tayoky budgetary funds occurs in polezyony use of the acquired equipment proporyotsionalno to the sum of the added amortization (item 18 P (C) BU 15).
Reflection order in accounting of the operations connected with use of budgetary funds (A siyotuatsiya of I and II), we will consider on an example.
* the Order of use of means of the government budget directed on partial compensation of cost of difficult agricultural machinery of national production, is approved by the resolution KMU from 28.07.04 of No. 959.
(On Balans-Agro newspaper materials).