What are the groups of fixed assets
Under fixed assets understand the real andmaterial values that constantly participate in any production process. Fixed assets do not change their natural and material forms, as they wear out, they transfer their value to finished products.
In other words, we can say that the basicmeans are tangible assets that are contained in order to use them in various procedures, the provision of services or the supply of goods, lease out or carry out socio-cultural and administrative functions.
First of all, it is necessary to determine the object of fixed assets, what is it? The object of fixed assets can be various actions:
- unfinished construction with all accessories and adaptations;
- Separate structural object, which is designed to perform independent and specific functions;
- a complex of icy and structural objects, which can be both different and identical in purpose, but have a common foundation and a general adaptation for management and maintenance;
- or another asset that meets the very definition of fixed assets. There can also be part of the asset that the enterprise controls.
One can single out groups of fixed assets, which define a set of objects that are identical in purpose, technical characteristics and security conditions. Separate the classification groups of fixed assets, which can expand, be divided into sub-groups into own, in use, leased fixed assets. Enterprises can share groups of fixed assetswhich are under repair, in rent, on reconstruction, on modernization, on completion and on partial liquidation.
Also, classification of fixed assets by group can be divided into several types:
- objects of nature management and land plots;
- capital costs for radical land improvement;
- structures, buildings and transfer devices;
- equipment and power and working machines;
- furniture, regulating, measuring devices and devices, economic and production equipment, tools;
- productive, breeding and working cattle;
- perennial plantations;
- investments in leased objects;
- and other fixed assets.
Groups of fixed assets can not include such means as - objects,who served less than 1 year; fishing gear; branded and special footwear and clothing, tools for targeted use; bed dress; perennial plantations in nurseries; experimental animals and young animals; temporary structures and others.
To consider such a concept as asset accounting group, it is necessary to understand the main tasks facing the accountant. Separate several types of tasks:
- ensure the safety of the mainmeans. Constantly and timely reflect in accounting all transfers, transactions, receipts, disposals and repairs of fixed assets. Here, the correct execution of all documents is necessary.
- Calculate correctly all depreciation charges to form the economic and objective cost of the services or products produced.
- effectively monitor all use of the fixed assets of an enterprise.
- keep records of the costs of modernization and repair of fixed assets.
It is very difficult to assess the importance of usingbasic means for the effective operation of the enterprise. New funds are constantly being supplied and put into operation. Those who have already started to wear out. Some of them are subject to repair, modernization or completely written off, if the fixed assets are completely worn out. That's why the careful accounting, control and analysis of fixed assets is required.