In this publication are described: ways of carrying out capital repair of fixed assets, documentary registration and account.
The real consultation is continuation of earlier considered subject on repair of fixed assets.
What repair is capital?
First of all we will notice that reference of expenses to kayopitalny repair depends on complexity of repair and technical features of repaired objects of fixed assets.
The technical characteristics of agricultural machinery, ukazanyony in the passport, is the basis for an ustanovleyoniya of category of complexity of repair, which opredelyaetsya specialists of the enterprise (the engineer, a meyokhanik, the master).
In accounting for repair reference to the kapiyotalny it is necessary to be guided P (C) BU 7 (item 14 and 15) and Methodical recommendations No. 561* (item 29 – 30).
So, according to Methodical recommendations of No. 561 expenses on capital repairs of objects of fixed assets can admit both expenses reporting perioda, and capital investments (a zaviyosimost from concrete situations and future ekonomiyochesky benefits expected from use obektov fixed assets after repair).
Dependence of such recognition is shown schematically.
Scheme
Recognition and reflection of expenses on capital repairs of fixed assets
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* Methodical recommendations about accounting of the fixed assets, approved by the order MFP from 30.09.03 of No. 561
** The sum of expected compensation – is greatest of two estimates: or net value of realization (a fair stoyoimost of a non-turnaround asset minus expected expenses on its realization), or present cost of future net monetary earnings from use of object of fixed assets, including its liquidating cost (item 4 P (C) BU 7).
Example 1
The agricultural enterprise redeemed from citizens the neisyopravny tractor allocated with it on account of imushcheyostvenny shares, at residual cost which makes 4 700 UAH. For reduction of this tractor in a working condition it is necessary kapremont for the sum of 15 000 UAH. Net value of a reayolizatsiya of a tractor after repair – 25 000 UAH.
The low price of the acquired tractor predusmatrivaet need of implementation by the enterprise of expenses on reduction of this object in sostoyayony, suitable for use.
Balance cost of a tractor after capital repairs (19 700 UAH.) doesn’t exceed the sum of an expected vozyomeshcheniye (25 000 UAH.).
Therefore, expenses on such repair priznayutsya a capital investment also belong on a uveyolicheniye of initial cost of a tractor.
The decision on nature (signs) of works carried out by the enterprise on capital repairs of fixed assets in each separate case is accepted by a rukovodiyotel of the enterprise taking into account the analysis of a situation and a suyoshchestvennost of expenses on repair.
Ways of carrying out capital repairs of fixed assets
Depending on volume of repair work and vozmozhyonost of the enterprise the solution of a rukovodiyotel on a way of carrying out capital repairs of fixed assets – economic or contract is made.
Economic way of capital repairs
At an economic way repair work of osyonovny means is made by forces of the enterprise. Expenses on repair are considered on each object of fixed assets being under repair. Zatrayota are considered usually under the following articles rasxodov:
• compensation of workers;
• cost of spare parts and other materials;
• other expenses.
Documentary registration of capital repairs of fixed assets
The main technical documentation for carrying out capital repairs of equipment is the defective vedoyomost made by the specialist of the enterprise (the engineer, the mechanic, the master). In it the volume of repair work is specified and the estimate of expenses is provided.
Transfer of objects of fixed assets to capital repairs (carried out by forces of repair shop a predyopriyatiya) can be made out by the act on delivery tekhyonik in repair which is made specialistami, responsible for work of this equipment. The act is signed by the customer and the performer, utverzhdaetsya the chief engineer of the enterprise.
The objects transferred in capital repairs should be ukomplektovany according to a repair dokumentayotsiya. The list of missing details, parts ukazyvaetsya in the act.
For reflection of expenses on capital repairs of fixed assets in accounting the same primary documents are used, as at implementation of teyokushchy repairs of fixed assets.
Labor costs are reflected in an osnoyovaniye:
• dresses for piecework (the agricultural account, f. No. 70, 70a);
• registration sheets of work and the executed works (selxozuchet, f. No. 66, 66a),
• sheet of the accounting of working hours (agricultural account, f. No. 64);
• pay-sheet (standard f. No. P-50, No. P-51);
• acts of acceptance of the executed works.
Limit and intaking cards are applied to reflection of expenses of stocks and other expenses on polucheyony material values (the agricultural account, f. No. 117, 117a), consignment notes (agricultural account, f. No. 87) and bukhgalteryosky references.
Log-book of expenses of repair shop (agricultural account, f. No. 36) serves for grouping of direct costs on repair of each object (a trakyotor, the car and the equipment), made silami to a workshop.
On the basis of data of the Magazine faktiyochesky cost of the finished works is defined.
Equipment acceptance after capital repairs osushhestvlyaetsya the commission appointed by the order (rasporyazheyoniy) director. Then sostavlyaetsya the Act of acceptance of the otremontirovanyony, reconstructed and modernizirovanyony objects (standard f. No. 03-2) which podpisyvaetsya members of the commission also affirms a ruyokovoditel of the enterprise.
Date of the actual completion of repair date of the adoption of the act on f is considered. No. 03-2. On the basis of its data records are brought in an inventory card of the accounting of fixed assets.
(Continuation follows)