Long-term investments are the costs of creating, increasing in size, and also acquiring non-current non-current assets of long-term use (over one year) that are not intended for sale.

Are not long-term investments long-term financial investments in public securities, securities and authorized capital of other organizations. According to the Regulation on accounting for long-term investments, approved by order of the Ministry of Finance of Russia dated December 30, 1993 No. 160, long-term investments are associated with: capital construction in the form of new construction, as well as reconstruction, expansion and technical re-equipment of existing organizations and non-production facilities;

Acquisition of buildings, structures, equipment, Vehicle and other separate objects (or parts thereof) of fixed assets;

Acquisition land plots and objects of nature management; acquisition and creation of intangible assets (exclusive rights to intellectual property, means of individualization of goods (works, services)).

The main objectives of accounting for long-term investments are:

Timely, complete and reliable reflection of all expenses incurred during the construction of facilities by their types and objects taken into account;

Ensuring control over the progress of construction, commissioning of production facilities and fixed assets;

Correct determination and reflection of the inventory value of fixed assets put into operation and acquired, land plots, nature management objects and intangible assets;

Control over the availability and use of sources of financing for long-term investments. Accounting for long-term investments is kept on account 08 "Investments in non-current assets". This account reflects investments by their types on specially opened sub-accounts:

08-1 "Acquisition of land plots";

08-2 "Acquisition of objects of nature management";

08-3 "Construction of fixed assets";

08-4 "Acquisition of fixed assets";

08-5 "Acquisition of intangible assets";

08-6 "Transfer of young animals to the main herd";

08-7 "Acquisition of adult animals";

08-8 "Performance of research, development and technological work", etc.

The debit of account 08 “Investments in non-current assets” reflects the actual costs incurred for the construction (creation) and acquisition of the relevant assets, as well as the costs of forming the main herd.

The formed initial cost of fixed assets, intangible and other assets accepted for operation and issued in in due course, is debited from account 08 “Investments in fixed assets” to the debit of accounts 01 “Fixed assets”, 03 “Profitable investments in tangible assets”, 04 “Intangible assets”, etc.

Completed long-term investments are valued based on the inventory value of completed building objects and acquired certain types of fixed assets and other non-current assets.

The balance on account 08 "Investments in non-current assets" reflects the amount of capital investments of the organization in construction in progress, pending transactions for the acquisition of fixed assets and intangible assets, as well as the amount of unfinished costs for the formation of the main herd.

Incomplete long-term investments are reflected in the item "Construction in progress" of section I "Non-current assets" balance sheet.

Organization analytical accounting on account 08 "Investments in non-current assets" depends on the type of long-term investments. For the costs associated with the construction and acquisition of fixed assets, analytical accounting is maintained for each item of fixed assets under construction or acquired. At the same time, the construction of analytical accounting should provide the possibility of obtaining data on the costs of: "construction work and reconstruction; drilling work; installation of equipment; equipment requiring installation; equipment that does not require installation, as well as tools and inventory provided for by estimates for capital construction; design and survey work, other capital investment costs.

For the costs associated with the acquisition (creation) of intangible assets, analytical accounting is carried out for each object of intangible assets acquired or created by the organization itself.

Analytical accounting for the costs associated with the formation of the main herd is carried out by animal species (large cattle, pigs, sheep, horses, etc.). If an organization carries out research, development and technological work, then it organizes accounting by type of work performed, as well as by contracts (orders).

Introduction………………….……………………………………………………. 2 p.

1. The concept of long-term investment. Their classification and evaluation…………….………………………………………………………….…. 4 pages

2. Accounting for capital construction costs as an object of long-term investments………………………………….……………………………….…. 8 p.

3. Accounting for sources of financing of capital investments. Species……………………….………………………………………………..…….19 page

Conclusion…………………..……………………………………………….. 28 p.

References…………...……………………………………………… 29 p.

Practical part

Introduction

At the moment, we can say with confidence that in our country the process of market formation in the domestic economy is irreversibly taking place, as well as Russia's integration into the international system of civilized market relations. In the course of socio-economic reforms and the development of competition, most Russian enterprises have to face a huge number of problems in the implementation of economic activities. Long economic downturn production, which continued in our country, put the recent leaders of the domestic industry on the "brink of extinction". Lack of working capital, fixed assets that have almost completely exhausted their resources, outdated technologies, the lack of a clear monetary policy on the part of the state - this is what many Russian enterprises have to face.

It is especially difficult for newly formed organizations. For the successful implementation of their activities, they need equipment, premises, office furniture and office equipment, communications and much more. In this case, either a significant start-up capital is required, or an almost complete investment of all working capital in the development of the enterprise over a long period of time.

To develop their production and economic potential, enterprises are engaged in investment activities. All sources of investment are divided into internal (own capital) and external. When choosing a source of financing for the activities of an enterprise, it is necessary to solve five main tasks:

determine the need for short- and long-term capital;

identify possible changes in the composition of assets and capital in order to determine their optimal composition and structure;

ensure constant solvency and, consequently, financial stability;

use own and borrowed funds with maximum profit;

reduce the cost of financing business activities.

In this paper, a study was made of accounting for long-term investments and sources of their financing. The object of study was long-term investments and their classification, as well as many sources of their financing.

1. The concept of long-term investment. Their classification and evaluation.

One of the most important areas of activity of any entrepreneurial firm is investment activity. The financial resources of the enterprise are directed to finance current expenses and investments. The definition of investment is given in the Federal Law of the Russian Federation "On investment activity in Russian Federation carried out in the form capital investments» No. 39-FZ of February 25, 1999 In accordance with this law investments - these are cash, securities, other property, including property rights, other rights having a monetary value, invested in objects of entrepreneurial and (or) other activities in order to make a profit and (or) achieve another beneficial effect.

Long-term investments are the costs of organizations for the creation, increase in size, as well as the acquisition of non-current non-current assets that are not intended for sale, with the exception of financial investments.

In the broadest sense of the word, as well as in international practice long-term investments are understood as investments in any types of non-current assets, including financial ones.

Long term investment - investments Money to projects that will generate benefits for the firm over a period of more than one year. The main form of long-term investment of the company is its capital investment in the reproduction of fixed assets.

tasks accounting long-term investments are:

timely, complete and reliable reflection of all expenses incurred during the construction of facilities by their types and objects taken into account;

ensuring control over the progress of construction, commissioning of production facilities and fixed assets;

correct definition the inventory value of fixed assets put into operation and acquired;

monitoring the availability and use of sources of financing for long-term investments.

Accounting for long-term investments is carried out according to actual costs:

in general for construction and for individual objects (buildings, structures, etc.) included in it;

for the acquired individual fixed assets, land plots, nature management objects and intangible assets.

To account for long-term investments in the chart of accounts, account 08 “Investments in non-current assets” is provided. In accounting practice, the concepts of "capital investments" and "long-term investments" are synonymous: in both cases, investments in any types of non-current assets are implied.

Long-term investments are classified according to a number of criteria:

Long term investment

By structure by purpose by industry of folk by source

farm finance

new construction, re-production in industry own

construction, expansion Agriculture facilities

and technical re-equipment - non-production transport of investors

burning operating or- in housing construction

organizations and facilities

production area living means

education - free of charge

healthcare - loan

other sectors of the economy

Fig. 1. Classification of long-term investments.

Long-term assets are expenditures or investments for the purpose of creating or acquiring objects of long-term use (for a period of at least one year) and not intended, within the framework of operational planning for sale. The concept of investment is inseparable from the components of non-current assets. Moreover, among the types of investments, investments in the authorized capitals of other organizations, their securities, rights of claim are not mentioned, nor does it belong to investments and investments in government securities of a long-term circulation period. In other words, the concept of investments as investments includes the following activities:

Acquisition of buildings, structures, equipment, vehicles, objects of information technology and communication technology, other components of fixed assets, including land plots and nature management facilities;

Acquisition of intangible assets. For example, licenses, patents, rights to carry out any activity or objects used to carry out any activity and do not have a tangible embodiment, that is, software products, rights to the results of scientific developments, design and survey work, various kinds of research, rights to various know-how, and the use of the results of creative activity;

Creation of fixed assets in the form of capital investments in the narrow sense of this concept: economic, that is, by the forces of the organization itself, or contracting, that is, with the involvement of third-party economic entities in ways

Creation of objects of intangible assets on their own and with the involvement for these purposes of the services of other business entities and individuals.

Thus, investments are capital investments in non-current assets (fixed assets and objects other than them). It must be emphasized that the concept of capital investment covers all of the above activities, and is not limited to the acquisition and creation of buildings, equipment and vehicles. However, it should be noted that not all capital investments are understood as investments, since the latter include the costs incurred within the framework of financial activities for the acquisition of shares, bonds and other long-term securities, investment in the authorized capital of enterprises and organizations, lending to the state by acquiring its debt obligations and other similar activities.

So, long-term investments are part of capital investments. And their economic essence corresponds to the content of the agreed part of these investments.

In the process of long-term planning and strategy development investment development enterprises of great importance is the analysis of the structure of capital investments and sources of their financing.

At this stage of the analysis of capital investments, several critical issues are addressed. First of all, the potential long term investment subject to the availability of appropriate funding. In the course of economic analysis, the optimal structure of sources for financing capital investments can be found, depending on economic situation and strategic priorities of the enterprise. A significant place is occupied by a generalized assessment of the investment development of the enterprise. Based on the results of the analysis, a conclusion is made on the volume and structure of investments, and an assessment of capital investments by types of reproduction of fixed assets (PF) is given.

The analysis is recommended to begin with an assessment of the dynamics of the volume and structure of capital investments in estimated prices in the main areas of reproduction of fixed assets. For this purpose, the data of the form P-2 "Information on investments" and the annex to the form No. P-2 "Information on investment activities", accounting are used and a table is built. 2.1.

For the correct characterization of the data given in table. 2.1, it is important to consider the following conditions. Firstly, it is necessary to include in the total volume of investments data on unfinished capital investments (information on the debit of accounts 07 "Equipment for installation" and 08 "Investments in non-current assets) plus the cost of investments entered into reporting period fixed assets (data f. No. P-2). Secondly, the volume of investment in fixed assets for the reporting period should be taken at estimated prices.

Table 2.1. Dynamics of the Volume and Structure of Capital Investments in Fixed Assets

Direction of investment	At the beginning of the reporting period (year)		At the end of the reporting period (year)		Rates of dynamics, %
Direction of investment		specific weight, %	volume of investment, thousand rubles	specific weight, %	Rates of dynamics, %
AND	1	2	3	4	5
OF replacement	11 182	35,9	5 865	28,8	52,5
Reconstruction of the OF	2 245	7,2	2 382	11,7	106,1
OF modernization	4 627	14,8	7 260	35,7	156,9
New construction	7 422	23,8	2 344	11,5	31,6
Acquisition and installation of OF required by law	4 522	14,5	1 250	6,1	27,6
Other capital investments	1 185	3,8	1 253	6,2	105,7
Total capital investment	31 183	100	20 354	100,0	65,3

Evaluating the results of the table. 2.1 analysis, it can be noted that the company has significantly decreased the total amount of capital investments by 10,829 thousand rubles. (20,354 - 31,183), or by 34.7%. The biggest decrease was observed in investment in new construction by RUB 5,078 thousand, or by 68.4%, and in terms of the purchase of equipment used for safety, environmental and health protection purposes, by RUB 3,272 thousand, or by 72.4%. The unsatisfactory situation is due to the reduction in the volume of fixed assets to be replaced, the decrease in investments amounted to 5,317 thousand rubles, or 47.5%. Obviously, due to the lack of funding, the management of the enterprise decided to increase the volume of investments in the reconstruction and modernization of fixed assets, by 6.1 and 56.9%, respectively.

In the future, it is necessary to analyze the dynamics of the volume and structure of investments for specific groups and types of fixed assets. It is necessary to study the growth rate of unfinished investments and find out the reasons for their increase. It is necessary to evaluate the change in the share of long-term investments in the active part of fixed assets in the reporting period compared with the previous one.

An important point investment analysis is an assessment of the dynamics of funds in terms of the composition and structure of capital investments used to finance capital investments. Own funds are used as the main sources of financing (depreciation of intangible assets and fixed assets, net profit) and attracted funds (bank loans, targeted financing from the budget, borrowed funds other businesses). To characterize the dynamics of the composition and structure of sources of financing of capital investments, accounting data and Table 1 are used. 2.2.

Table 2.2. Dynamics of the composition and structure of financing

Index	Funds used in the previous period (year)		Funds used in the reporting period (year)		Change (+, -)		Rates of growth, %
Index	thousand roubles.	in % of the total	thousand roubles.	in % of the total	thousand roubles.	by structure	Rates of growth, %
AND	1	2	3	4	5	6	7
Company's own funds	1 636	74,49	1 510	84,74	-126	+12,25	92,3
Including:
depreciation	926	41,03	982	55,11	+56	+14,08	106
net income allocated to finance investments	710	31,46	528	29,63	-182	-1,83	74,4
Involved funds	621	27,51	272	15,26	-349	-12,25	43,8
Including:
bank loans	621	27,51	150	8,42	-471	-19,09	24,2
borrowed funds from other enterprises	-	-	122	6,84	+122	+6,84	-
Total long-term investments	2 257	100,0	1 782	100	-475	-	78,9

(2.1)

Table 2.3. Analysis of factors affecting the value of sources of investment financing

Index	Conventions	Prior year	Reporting year	Absolute deviation (+, -)	Rates of dynamics, %
AND	B	1	2	3	4
1. The volume of sales of products (works, services), thousand rubles.	Q	57 800	54 190	-3 610	93,754
2. Profit before taxation, thousand rubles.		9 350	10 170	+820	108,77
3. Net profit, thousand rubles.		6 142	6 610	+468	107,62
4. Profit directed to the savings fund to finance long-term investments, thousand rubles.		710	528	-182	74,366
5. Depreciation of fixed assets, thousand rubles.	AND	926	982	+56	106,047
6. Own sources of financing long-term investments, thousand rubles. (page 4 + page 5)		1 636	1 510	-126	92,298
7. The value of sources of financing for long-term investments, thousand rubles.	IC	2 257	1 782	-475	78,954
8. Profitability of products (works, services), coefficient (p. 2: p. 1)		0,16176	0,18767	+0,02591	116,018
9. The level of net profit of the enterprise, coefficient (p. 3: p. 2)		0,6569	0,64995	-0,00695	98,942
10. Accumulation rate, coefficient (p. 4: p. 3)		0,11559	0,07988	-0,03571	69,106
11. Structure of sources of own funds, coefficient (p. 4: p. 6)		0,43398	0,34967	-0,08431	80,573
12. Structure of funding sources for long-term investments, coefficient (p. 6: p. 7)		0,72486	0,84736	+0,1225	116,899

The above indicators make it possible, using the index method, to make an economic calculation of the influence of individual factors on the amount of sources of financing for long-term investments (Table 2.4).

The results of the analysis carried out in the tables show that the decrease in the value of sources of financing for long-term investments was most affected by the decrease in the level of accumulation of the enterprise. The amount of investment financing sources under the influence of this factor decreased by 654 thousand rubles.

Table 2.4. Calculation of the influence of factors on the value of sources of investment financing

No. p / p	Name of factors	The amount of sources of investment in the base period, thousand rubles.	Index change factor	The amount of investment sources, taking into account the change in the indicator, thousand rubles.	Influence of individual factors on the amount of investment sources, thousand rubles.
AND	B	1	2	3	4
1	Change in sales volume	2 257	0,93754	2 116	-141
2	Change in the level of savings	2 116	0,69106	1 462	-654
3	Change in the level of taxation	1 462	0,98942	1 446	-16
4	Change in the level of profitability of products	1 446	1,16018	1 678	+232
5	Changing the structure of sources of own funds	1 678	1,24111	2 083	+405
6	Changing the structure of investment financing sources	2 083	0,85544	1 782	-301
	General change in investment financing sources				-475

Under the influence of a decrease in the share of borrowed funds, the amount of funding sources decreased by 301 thousand rubles. Volume reduction products sold, works, services and the level of net profit led to a decrease in the amount of financing of capital investments by 141 thousand and 16 thousand rubles, respectively.

The increase in the profitability of products, works, services and the change in the structure of sources of own funds had a positive impact on the amount of funding for long-term investments. When the latter indicator changed, there was an increase in the share of depreciation of fixed assets. An increase in the profitability of products (works, services) and an increase in the share of depreciation in the sources of own funds led to an increase in the sources of financing long-term investments by 232 thousand and 405 thousand rubles, respectively.

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Accounting and analysis of long-term investments and sources of their financing

Introduction

investment accounting financing capital

Investments are cash, earmarked bank deposits, shares, shares and other securities, licenses, loans, any property, property rights or intellectual values invested in objects of entrepreneurial and other activities for the purpose of obtaining profit (income).

To invest in investments, you must follow the basic principles investment policy taking into account the ratio of time indicators used in the calculation the best option. Thus, the long-term investment strategy provides for determining the directions of the enterprise's investment development, which ensures a positive current value of cash flows.

In the process of long-term planning and development of a strategy for the investment development of an enterprise, an analysis of the structure of capital investments and sources of their financing is of great importance. At this stage, the potential for long-term investment is determined, taking into account the appropriate means of financing. The optimal structure of capital investment financing sources will depend on the economic situation and strategic priorities of the enterprise. A significant place is occupied by a generalizing analysis of the investment development of an enterprise, on the basis of which it is possible to assess the volume and structure of investments, as well as capital investments by types of reproduction of fixed assets. The analysis begins with an assessment of the dynamics of the volume and structure of capital investments in estimated prices in the main areas of reproduction of fixed assets. Further analysis of the dynamics of the volume and structure of investments is carried out for specific groups and types of fixed assets: the growth rates of unfinished investments are studied, the reasons for their increase are clarified, and the change in the share of long-term investments in fixed assets in the reporting period compared to the previous one is estimated. An important point in investment analysis is the assessment of the dynamics of funds in terms of the composition and structure of capital investments. As the main sources of financing, own (depreciation of intangible assets and fixed assets, net profit) and attracted (bank loans, targeted financing from the budget, borrowed funds from other enterprises) funds are used.

The volume of products, works, services;

level tax payments to the budget;

Shares of profit directed to financing long-term investments;

Structures of sources of own funds of financing;

The amount of funds raised.

A positive impact on the amount of funding for long-term investments has an increase in the profitability of products, works, services and a change in the structure of sources of own funds, which contributed to an increase in the share of depreciation of fixed assets. Acquisition of securities, equity participation in the activities of another enterprise, loans against promissory notes or other debentures are financial investments.

The purpose of financial investments is to generate income and preserve capital from depreciation.

1. Concept, classification and evaluation of long-term investments, sources of their financing

Long-term investments are the costs of creating, increasing in size, as well as acquiring non-current non-current assets of long-term use (over one year) that are not intended for sale, with the exception of long-term financial investments in government securities, securities and authorized capital of other organizations.

Long-term investments are associated with the following activities:

implementation of capital construction in the form of new construction, as well as reconstruction, expansion and technical re-equipment operating organizations and non-production facilities;

acquisition of buildings, structures, equipment, vehicles and other individual items (or parts thereof) of fixed assets;

acquisition of land plots and nature management facilities;

acquisition and creation of intangible assets (patents, licenses, software products, research and development, design and survey work and etc.).

Completed long-term investments are valued based on the inventory value of completed construction projects and certain types of fixed assets and other long-term assets acquired.

In the balance sheet, long-term investments are reflected in the item "Construction in progress". Under this article, the developer shows the cost of unfinished construction, carried out by economic and contract methods.

Sources of financing for long-term investments can be own funds of organizations and attracted - equity participation in construction, additional contributions participants, long-term loans banks, long-term loans, funds off-budget funds, facilities federal budget provided on a non-refundable and refundable basis.

To own funds, which is a source of financing for long-term investments, include profit remaining at the disposal of organizations, depreciation on fixed assets and intangible assets, insurance claims received to cover losses and damages from insured events, etc.

2 . Uchand analysis of land acquisitionin and objects of nature management

Any organization can acquire ownership of a land plot (Article 15 of the Land Code of the Russian Federation of October 25, 2001 No. 136_FZ). Features of concluding a contract for the sale of land are established by Art. 37 of the Land Code of the Russian Federation.

All data on land plots are systematized in single document- state land registry(GZK). He is being led federal agency real estate cadastre (Rosnedvizhimost).

Each land plot has been assigned a separate cadastral number. The cadastre contains information about the location of the site, its area, land category, economic characteristics, the presence of real estate objects firmly connected with the land. Information on all transactions with land plots is subject to reflection in the SLC.

The Civil Code of the Russian Federation establishes the following rights in rem legal entities on land plots: the right of ownership, the right of permanent (unlimited) use, the right of urgent use, the right of lease. In addition, the Civil Code of the Russian Federation declares the right of economic management (for state and municipal unitary enterprises) and the right of operational management (for state-owned enterprises). These rights arise in relation to the property that was transferred to the owners. In the event that the property of an organization, including a land plot, belongs to the same owner, then the same rights of economic management and operational management apply to the land plots as to other property.

Declaring land ownership rights necessitates systematic accounting of land plots and their reflection in the financial statements of organizations. The accounting regulation “Accounting statements of an organization” (PBU 4/99) provides for the reflection of land plots and nature management objects that are the property of organizations as a separate item in the balance sheet. The Regulation on Accounting and Accounting in the Russian Federation determines that land plots owned by organizations are accounted for as part of their fixed assets.

However, land is a special property object. Unlike other fixed assets, land plots do not have an absolute right of ownership of legal entities.

The ownership of land by legal entities is limited by national norms and certain legislative requirements.

At present, the transfer of land plots for the use of organizations has become most widespread. At the same time, the use of land plots can be unlimited or fixed-term, full or limited, paid or free of charge.

According to Art. 268 of the Civil Code of the Russian Federation for permanent (unlimited) use, you can receive land plots that are in state or municipal property. Most often, a land plot is provided for permanent use to the owners of a building, structure or other real estate located on the land plot. At the same time, Art. 271 of the Civil Code of the Russian Federation it is determined that unless otherwise follows from the law, the decision on the provision of land in state or municipal ownership, or the contract, the owner of a building or structure has the right to permanent use of a part of the land plot on which real estate is located.

In this regard, there is a need to reflect in the accounting of such an accounting object as land plots owned by the organization on the right to use.

In the Regulations on Accounting and Accounting in the Russian Federation, the list of objects belonging to intangible assets excludes the right to use land and other natural resources.

The Civil Code of the Russian Federation provides for the following types of transactions with land plots: purchase and sale, pledge, donation, leasing, authorized capital business companies and business partnerships.

According to Art. 552 of the Civil Code of the Russian Federation, when selling buildings, structures or other real estate, the corresponding rights to the land plot are transferred to the buyer simultaneously with the transfer of ownership of real estate. The owner of the land plot on which the building or structure is located has the right either to sell the land plot or to transfer to the buyer the right to lease it or the right to use it.

Thus, along with the sale of buildings and structures, the seller's accounting records should reflect the transfer of rights to the land plot. If a land plot that is the property of the seller is sold, together with real estate objects located on it, the seller’s accounting records transactions for writing off land plots from his balance sheet in accordance with the rules for accounting for transactions for the sale of fixed assets.

In the event that the land plot remains in the ownership of the seller, and the rights of its lease or use are transferred to the buyer, the seller is not debited from the balance of land plots. Entries reflecting the transfer of land plots for use or lease are made on the sub-accounts "Fixed assets leased" or "Fixed assets transferred for use" to account 01 "Fixed assets".

The sale of buildings, structures and land plots on which they are located is formalized by a purchase and sale agreement (purchase deed) concluded in writing. This agreement must contain data that allow you to definitely establish land plots: their location, category, purpose of use, total area. In addition, an essential condition of the purchase and sale agreement in accordance with the Civil Code of the Russian Federation is the price of the transferred real estate, including the land plot.

When setting the price for a land plot, the main factor is the buyer's eligibility for the land. If the land plot passes into the ownership of the buyer together with the building and structure, then the selling price of the land plot is included in the price of the property. If the land plot is transferred on the right of lease or use, then the sale value of the real estate, in addition to the cost of buildings and structures, includes the price of the right to lease or use the land. In this case, the price of the right can be determined based on the capitalized amount rent or the capitalized amount of the user fee calculated for the entire lease (use) period.

They subdivide the mass cadastral valuation of land plots and a single valuation of a land plot. under mass cadastral valuation land is understood as a set of administrative and technical actions to establish cadastral value land plots within the boundaries of the administrative territorial entity by assessment zones (assessment groups of soils). The Tax Code of the Russian Federation establishes that the cadastral value should become the basis for taxation of land property. Before determining the cadastral value, the standard price of land can be used as a tax base. The purpose of a single appraisal of a land plot is to determine its market (investment, mortgage, insurance) value as of the appraisal date.

Cadastral and individual valuation of land is carried out using comparative, profitable and costly approaches based on information about transactions in the land and other real estate market, the level of rent and profitability of land use. This information is supplemented by an analysis of rent-forming factors, including the quality and location of land plots, improvements made on them, the level of social and engineering and transport arrangement of the territory, etc.

International standards provide for a description of the procedure for the liquidation of fixed assets. Liquidation is associated with the definition of such a thing as recoverable amount. The recoverable amount is the amount that an entity expects to receive from the future use of an asset, including its residual value. Therefore, if it is known in advance that as a result of the liquidation of fixed assets, the company will incur significant expenses, then during the entire period of their beneficial use liquidation costs must be written off in one of the following two ways.

The first method involves the periodic allocation of expenses in parts for reduction salvage value fixed assets. The second method contains an instruction to accumulate them on a separate balance sheet account, which has signs of a reserve, in order to cover the obligations for its implementation during the liquidation process.

Thus, in accordance with international standards in financial reporting in relation to land resources, the following information should be reflected:

· overall score land resources (in the company's balance sheet);

· the cost of maintaining land resources in working condition during their operation (in the income statement);

· the initial (replacement) cost of land resources, depending on their purpose, the amount of costs incurred during the operation of land to maintain them in working condition (in the appendices to the balance sheet).

In some situations, different classifications of fixed assets require completely different approaches to their accounting.

A simple example is land. AT All-Russian classifier fixed assets land as property is not mentioned at all. Nevertheless, in accounting, the acquired land plot is included in fixed assets (clause 5 of PBU 6/01), but depreciation is not charged on it (clause 17 of PBU 6/01).

In the tax legislation, land is also not recognized as depreciable property (clause 2, article 256 of the Tax Code of the Russian Federation). But since the special rules for its accounting tax code does not establish, the land plot can be recognized as the main asset.

Land plots are listed in the same row as assets such as inventories and goods. Therefore, if land is acquired for the purpose of deriving income, its value is included in the tax base at the time of putting the site into operation. By at least is not prohibited by law. The main thing is that the costs are economically justified and documented. Accordingly, it is possible to present for deduction the VAT paid upon the acquisition of land. (This situation is explained in more detail in the Commentary to the Letter of the Ministry of Finance of Russia dated September 1, 2003 N04-03-01/124.)

Thus, PBU 6/01 does not allow accounting for the cost of acquiring land as part of the costs, and the Tax Code does not prevent this. As a result, accounting will show constant difference. After all, after the purchase of land, other things being equal, the accounting profit will be greater than the taxable one. This means that in order to equalize the amount of real and notional income tax, the balance sheet will have to reflect a permanent tax liability.

With the development of the institution of purchase and sale of land, the issue of tax accounting for acquired land plots has become relevant. Because Art. Art. 128 and 130 Civil Code Russian Federation stipulates that land plots are classified as real estate, while in accordance with paragraph 2 of Art. 256 of the Tax Code of the Russian Federation, land and other objects of nature management (water, subsoil and other natural resources) are not subject to depreciation, as well as the fact that Ch. 25 Code not established special treatment taking into account the value of land, then the taxpayer has the right to apply the general established paragraph 3 of paragraph 1 of Art. 254 of the Tax Code of the Russian Federation on the procedure for accounting for the value of property that is not depreciable.

At the same time, pointing to this logic, both the tax authorities (Letter of the Federal Tax Service of Russia of April 15, 2005 No. 02-1-08 / 70), and the Ministry of Finance of Russia (Letter of the Ministry of Finance of Russia of December 28, 2005 No. 03-03 -04/1/461) nevertheless conclude that it is impossible to include in the costs taken into account when taxing profits, the cost of land plots acquired into ownership. This conclusion is based on the fact that, according to par. 3 p. 1 art. 254 of the Tax Code of the Russian Federation, the cost of property that is not depreciable is included in the composition of material costs in full as it is put into operation, but at the same time, in relation to the recognition of the value of land plots, it must be taken into account that neither the legislation of the Russian Federation, nor the normative (non-normative) legal acts do not contain criteria for determining the date of commissioning of land plots, and the absence of such a date makes it impossible, according to the Federal Tax Service, to include the cost of land plots in expenses that reduce the tax base for income tax in the manner provided for in paragraphs. 3 p. 1 art. 254 of the Tax Code of the Russian Federation.

Courts, recognizing the correct position tax authorities, justify the application tax legislation in the following way. A special procedure for including the cost of fixed assets (through depreciation) in costs is determined by law in connection with long periods beneficial use of fixed assets. Land plots, by virtue of a direct indication of the Law, are classified as fixed assets not subject to depreciation, which means their use without reducing their initial cost (without depreciation) and consumer properties throughout the entire period of use. At the same time, according to the content and meaning of Art. 254 of the Tax Code of the Russian Federation, material costs include the costs of the taxpayer for the purchase of goods (with the exception of fixed assets), works, services necessary for the implementation of the production process and completely consumed in the production process. These material costs are part of the cost of products (works, services) produced by the taxpayer. Thus, in relation to the tax accounting of land plots acquired in ownership, paragraphs. 3 p. 1 art. 254 of the Tax Code of the Russian Federation cannot be applied (Resolution of the Federal Antimonopoly Service of the Urals District of November 10, 2005 in case N F09-756 / 05_S7, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of March 14, 2006 No. 14231 / 05).

Land is the universal means of production. Land plots belong to the concept of real estate and are part of non-current assets. But unlike all other non-current assets, land plots are objects whose cost is not depreciated, since their consumer properties do not change over time, they are decapitalized when written off.

On the territory of the Russian Federation, private ownership of land plots by legal entities is permitted. The right of ownership to a land plot, unless otherwise established by law, extends to the surface (soil) layer and enclosed water bodies located within the boundaries of this plot, the forest and plants located on it.

Currently, the lands are owned by organizations on the basis of ownership, use or lease. This determines the organization of accounting for land plots and determines their reflection on the balance sheet or off-balance accounts.

Primary accounting of land is carried out in the act of posting land by type of land:

* agricultural land: arable land; pastures; hayfields, etc.;

* lands under reclamation construction;

* land in the stage of restoration of fertility;

* forest areas and tree and shrub plantations (shelter belts, tree and shrub vegetation on agricultural land);

* lands under water (under rivers and streams, under lakes, under reservoirs, ponds, etc.);

* land under roads, runs and clearings;

* land under public courtyards, streets and squares and other public buildings;

* other lands.

In agricultural production, the detailing of land accounting can be carried out by crop rotations, hay rotations and pasture rotations, fields, plots, orchards, vineyards, berry fields, etc.

Land plots are included in property, plant and equipment as a result of their purchase, gratuitous receipt, contributions to the authorized capital by individuals of land shares and other operations. The valuation of land is carried out in the following ways:

* when contributing to the authorized capital - by mutual agreement of the parties;

* upon purchase - based on the amount of actual costs incurred;

* in case of gratuitous transfer - by market price on the date of posting;

* when exchanging for other property - at the book value of the property exchanged for a land plot.

If it is impossible to assess the value of land using one of the above methods, the assessment is made on the basis of its standard price.

The posting and disposal of land plots is carried out on the basis of the following accounting records.

3. Accounting and cost analysison the formation of the main herd

The main herd of productive and working cattle is formed by transferring young animals to the main herd, acquiring adult animals and receiving them free of charge. In accounting, the following expenses are distinguished:

1) for the rearing by the organization of its own young of productive and working animals for the purpose of subsequent transfer to the main herd;

2) on the acquisition by the organization of adult animals from third-party organizations and individuals in order to increase the number of the main herd.

Sub-account 08-6 “Transfer of young animals to the main herd” is intended to reflect operations for the registration of own young animals grown in the organization. On the debit of this sub-account, the amount of the book value of the young animals transferred to the main herd is recorded in correspondence with the credit of account 11 “Animals for growing and fattening”. The transferred young animals are simultaneously debited to the debit of account 01 "Fixed assets" from the credit of sub-account 08-6.

Analytical accounting for this sub-account is built in such a way that it is possible to isolate information on costs for certain types of animals (cattle, horses, pigs, etc.).

The cost of young animals transferred to the main herd is the sum of the cost of young animals at the beginning of the year and the cost of rearing in current year.

The costs of rearing young animals in the current year are determined based on the gain in live weight from the beginning of the year until the date of transfer in the planned estimate of one kilogram (centner) of weight gain or gain (in relation to young animals for which the weight gain is not determined, for example, young horses ). The growth of horses is determined based on planned cost one feed day of their content and the number of days from the beginning of the year to the date of transfer.

After the end of the year is calculated actual cost the cost of rearing young animals transferred to the main herd during the year, by the amount of the difference identified on account 11 “Animals for growing and fattening”, an additional or reversal entry is made to the debit of sub-account 08-6 “Transfer of young animals to the main herd”. At the same time, the cost of credited animals, reflected on account 01-4 “Working and productive livestock”, is adjusted.

Sub-account 08-7 “Acquisition of adult animals” is intended to reflect transactions for the acquisition of adult animals from breeding farms and other organizations in order to increase the main herd. The debit of this account reflects all costs incurred by the organization in connection with the acquisition of animals, in correspondence with the corresponding cost accounts:

Dt accounts 08-7 “Acquisition of adult animals”, Kt accounts 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”, etc.

Dt of account 19 “Value added tax on acquired values”, Kt of accounts 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”

Dt of account 08-7 “Acquisition of adult animals”, Kt of accounts 23 “ Auxiliary production”, 70 “Settlements with personnel for wages”, 69 “Settlements for social insurance and security”, 10 “Materials”, 76 “Settlements with various debtors and creditors”.

Dt of account 01-4 “Working and productive livestock”, Kt of account 08-7 “Acquisition of adult animals”.

Adult animals received free of charge are accepted for accounting at market value, to which the actual costs of delivering animals to the organization are added. Market value animals received free of charge is recorded in the debit of account 08 from the credit of account 98 "Deferred income".

The costs of completed operations for the formation of the main herd are debited from the credit of account 08 "Investments in non-current assets" to the debit of account 01 "Fixed assets".

4 . Uchand analysis of the acquisition and creationobjects of intangible assets

No organization is complete without the use of production activities various objects of intangible assets. Their presence ensures the present and future of its formation and development.

Today, the state of the industrial, construction and other industries requires their improvement, its competition between subjects within the country and external manufacturers imposes new responsibilities on the organization when updating the range and improving the quality of manufactured products, work and services performed. One of the tools that ensure the fulfillment of these tasks is intangible assets, because they include a large proportion of: technological developments, design and technical work, intellectual property.

Intangible assets - an independent part household funds organizations, namely non-current assets. Centralized by the government of the Russian Federation, two boundaries of intangible assets are indicated: minimum term use for more than 1 year maximum term use - 10 years.

Financial investments include investments of organizations in government securities, in the authorized capital of other organizations, as well as loans granted to other organizations on the territory of the Russian Federation and abroad.

The main tasks of accounting for intangible assets:

1. Ensuring control over their availability and safety from the moment of acquisition until the moment of disposal.

2. Correct and timely calculation of depreciation.

3. Obtaining information for the correct calculation of taxes transferred to the budget.

4. Obtaining data for reporting on the presence and movement of intangible assets.

Intangible assets are understood as objects of long-term use (over 1 g) that do not have a material content, but have a valuation and generate income.

According to the Regulations on Accounting and Reporting of the Russian Federation, intangible assets include rights arising from:

From patents for inventions, industrial designs, breeding achievements;

From know-how rights;

From certificates for utility models, trademarks and service marks or licensed agreements for their use;

From the rights to acquire brokerage sites, or the right to use brokerage sites;

Rights to use natural resources, land.

To account for intangible assets, 2 accounts are provided:

04. Intangible assets - A.

05. Depreciation of intangible assets - P.

As part of account 04, they are accounted for at their original cost, i.e. the cost of acquisition and creation, including all costs incurred by the organization until the transfer of the facility into operation.

The organization of analytical accounting of intangible assets should be built in relation to the requirements for filling out section 4 "Composition of intangible assets at the end of the year", Form No. 5 "Appendices to the balance sheet of the enterprise annual report by groups of intangible assets”.

There are 4 types of intangible assets:

Objects of intellectual property;

Rights to use natural resources;

Deferred costs;

Firm price.

1) Intellectual property objects are divided into 2 types: regulated by patent law and regulated by copyright.

Patent law protects the content of a work. For the protection of objects of industrial property, it is necessary to register them in accordance with the established procedure with the relevant authorities.

The objects regulated by patent law include:

Inventions, if it is new and industrially applicable;

Industrial model;

utility model;

Trademark and service mark;

Company name;

Know-how.

Computer programs, as well as prepared materials;

Database;

Other works of science;

Licenses giving the right to engage in a certain type of activity;

2) The rights to use natural resources constitute the right to use a land plot, subsoil and the right to geological and other information about the subsoil;

3) Deferred costs- organizational expenses and expenses for research and development (R&D).

Organizational costs consist of the costs of organizations during the period of its creation until the moment of registration.

R&D spending- expenses for the implementation or acquisition of research and development work in order to improve equipment, technology, organization of production and management.

4) Firm price- the difference between the value of the company as a single integral, property-financial complex, which has a certain reputation and book value property of this company.

In accordance with the Regulations on Accounting and Reporting in the Russian Federation, intangible assets are accounted for at their original and residual value, and depreciation of intangible assets is taken into account separately.

Cost is the cost of acquiring intangible assets, or the cost of creating intangible assets and bringing them to a usable condition.

The initial cost is revealed at the time of putting the object into operation and remains unchanged during the entire period of intangible assets in the enterprise.

The initial cost is determined for objects:

Contributed to the account of contributions to the authorized capital - at an agreed cost;

Acquired for payment from other organizations and persons - at production costs;

Obtaining free of charge from other organizations and individuals - by expert means.

Intangible assets are included in the composition of intangible assets on the basis of an acceptance certificate as they are created or received at the enterprise or as work is completed to bring them to a state suitable for use for the planned purposes.

There are several main types of receipt of intangible assets:

1) Acquisition of intangible assets for a fee.

Expenses for the acquisition of intangible assets are classified as long-term investments and are reflected in the debit of account 08 "Investments in non-current assets" with a credit of settlement, material and other accounts. After acceptance, intangible assets reflect: D 04 K 08

2) The receipt of intangible assets in the order of barter, initially reflect:

D 08 K 60, 76 with subsequent posting: D 04 K 08. The objects transferred in the order of exchange are written off from K 01, 10, 43 to D 90.

3) At the stage of formation of an enterprise, it can receive intangible assets from the founder as a contribution to the authorized capital. The amount of this contribution is specified in the memorandum of association. In this case, intangible assets are credited: D 04 K 75/1.

4) It is possible to receive intangible assets from legal entities or individuals, free of charge, in an expert assessment. Here, intangible assets are attributed to an increase in additional capital: D 04 K 98/2.

5) Receipt of intangible assets for implementation joint activities: D 58 K 91.

Intangible assets are used for a long time and during this time their value is transferred on a monthly basis to manufactured products, work performed and services rendered.

The economic mechanism for the gradual transfer of the value of intangible assets to the finished product and accumulation money fund to replace intangible assets is called depreciation.

The amount of depreciation is calculated according to the norms that the company independently establishes based on their initial cost and useful life. If such a period cannot be established, then depreciation rates are calculated based on the 10-year life of intangible assets, but not more than the end of the useful life of intangible assets, depreciation is not charged on them.

It is advisable to start depreciation from the 1st day of the month following the month of putting the object into operation and stop from the 1st day following the month of retirement.

To summarize information on the accumulation of depreciation charges for intangible assets for which the cost is repaid, a passive regulating account 05 “Amortization of intangible assets” is intended.

On a monthly basis, the amount of depreciation accrued on intangible assets in accordance with established norms, the company includes in production costs: D 20, 25, 26, 97, 44 K 05.

The main types of disposal of intangible assets from the enterprise are:

Their implementation (sale);

Free transfer;

Write-off due to unsuitability;

Transfer as a contribution to the authorized capital of other organizations;

Write-off after the end of the useful life.

Regardless of the reason, any disposal of intangible assets is reflected in the active-passive account 91 “Other income and expenses”.

Comparison of turnovers on account 91 allows you to identify either income or losses.

Financial results from the disposal of intangible assets are written off from account 91 to account 99. Financial result from the gratuitous transfer of intangible assets industrial purpose write off to the debit of account 98/2, and non-production purposes to the debit of account 84.

According to paragraph 13 of the guidelines, all property of the organization, including intangible assets, is subject to inventory.

As in the general case, the main objectives of the inventory are:

Identification of the actual presence of intangible assets;

Comparison of the actual availability of intangible assets with accounting data;

Checking the completeness of the reflection in accounting.

In accordance with the Regulations on Accounting and Reporting in the Russian Federation, an inventory of intangible assets is mandatory:

When transferring property to the organization for rent;

Before preparing annual financial statements;

When changing financially responsible persons;

When establishing the facts of theft;

When natural Disasters, fire, accidents;

When liquidating an organization before drawing up a liquidation balance sheet.

To conduct an inventory in the organization, a permanent inventory commission is created.

During the inventory check:

Availability of documents confirming the rights of the organization to use it;

Correctness and timeliness of reflection of intangible assets in the balance sheet.

91 - 04 - The residual value of intangible assets has been written off.

05 - 91 - Depreciation of intangible assets written off.

94 - 91 - Attribution of the residual value of intangible assets to shortages.

73/2 - 94 - Attribution of the amounts of shortages of intangible assets to the guilty person.

Capital investments are investments in fixed capital (fixed assets), including the costs of new construction, expansion, reconstruction and technical re-equipment of existing enterprises, the purchase of machinery, equipment, tools, inventory, design and survey work and other costs. The composition of capital investments includes the costs of: - for construction - installation work during the construction of buildings and structures; - acquisition, installation and adjustment of machinery and equipment; - design and survey work; - maintenance of the directorate of the enterprise under construction; - training and retraining of personnel; land acquisition and resettlement in connection with construction, etc.

Classification of investments in capital investments

Investments in the form of capital investments are divided into: - defensive, aimed at reducing the risk of acquiring raw materials, components, maintaining the price level, protecting against competitors, etc.; - offensive, due to the search for new technologies and developments in order to maintain a high scientific and technical level of products; - social, aimed at improving the working conditions of personnel; - mandatory, the need for which is associated with the satisfaction of state requirements in terms of environmental standards, product safety, other operating conditions that cannot be ensured by improving management alone; - representative, aimed at maintaining the prestige of the enterprise. Depending on the direction of actions, the following investments are distinguished: - initial (net investments) carried out during the acquisition or foundation of an enterprise; - extensive, aimed at expanding the production potential; - reinvestment, which is understood as the investment of released investment funds in the purchase or manufacture of new means of production; - gross investments, including net investments and reinvestments, B economic analysis another grouping of investments made in the form of capital investments is also used: - investments aimed at replacing equipment that is worn out physically and (or) morally; - investments for equipment modernization. Their goal is, first of all, to reduce production costs or improve the quality of products; - investments in the expansion of production. The objective of such investment is to increase the opportunities for the production of goods for previously formed markets within existing industries while expanding demand for products or switching to the production of new types of products; - investments for diversification related to the change in the product range, the production of new types of products, the organization of new sales markets; - strategic investments aimed at introducing the achievements of scientific and technological progress, increasing the competitiveness of products, and reducing economic risks. Through such investments, structural changes in the economy are implemented, key import-substituting industries or competitive export-oriented industries are being developed. There are the following types of structures of capital investments: - technological; - reproductive; - branch; - territorial. The technological structure of capital investments is understood as the composition of the costs for the construction of an object by type of costs and their share in the total estimated cost, i.e. it shows what proportion of capital investments in their total amount is directed to construction and installation work, the purchase of machinery, equipment and their installation, to design and survey and other costs. The technological structure of capital investments forms the ratio between the active and passive parts of the fixed production assets of the future enterprise. The reproduction structure of capital investments is understood as their distribution and ratio in the total estimated cost according to the forms of reproduction of fixed production assets. It is possible to determine what proportion of capital investments in their total amount is directed to new construction, reconstruction and technical re-equipment of existing production, expansion of existing production, and modernization. Under industry structure capital investments is understood as their distribution and correlation between industries and the economy as a whole. Accordingly, under territorial structure capital investments is understood as their distribution and ratio over the territory of a particular region and the country (world) as a whole.

The main purpose of accounting for capital investments is:

Reliable reflection of all expenses incurred during the construction of facilities by their types and objects taken into account;

· Ensuring control over the progress of construction, commissioning of production facilities and fixed assets;

The correct determination and reflection of the inventory value of fixed assets put into operation and acquired, accounting for long-term investments are reflected in table 2.

laws and legislative acts(Decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation), regulating directly or indirectly the establishment of accounting in organizations, as well as the presentation accounting system the first level is the Tax Code of the Russian Federation.

Legal and economic fundamentals investment activities are defined by the Federal Law "On investment activities in the Russian Federation, carried out in the form of capital investments" dated February 25, 1999 No. 39_FZ.

Sales contract investment project is the main legal document RF. At the same time, according to Art. 422 of the Civil Code of the Russian Federation, “the contract must comply with the rules binding on the parties, established by law or other legal acts in force at the time of its conclusion.

The second level of the regulatory system is formed by the accounting regulations (standards) approved by the Russian Ministry of Finance, which fix the minimum state requirements for maintaining the construction as a whole and for individual facilities (building, structure, etc.) included in it;

for the acquired individual fixed assets, land plots, objects of nature management and intangible assets.

When organizing cost accounting for the construction of facilities, the developer must provide for obtaining information on the reproduction and technological structure of costs, the method of construction work, as well as the purpose of the facilities under construction and other acquisitions.

Third level documents - guidelines, instructions and 2000 No. 94n, account 08 “Investments in non-current assets” is intended.

Account 08 "Investments in non-current assets" is intended to summarize information about the organization's costs in objects that are fixed assets";

08-4 "Acquisition of individual fixed assets";

08-5 "Acquisition of intangible assets";

08-6 "Transfer of young animals to the main herd";

08-7 "Acquisition of adult animals";

08-8 "Performance of research, development - Acquisition of construction objects (regardless of whether this construction of assets is carried out.

For the debit of assets, etc., accepted for operation and registered in non-current assets "reflects the amount of the organization's investments in construction in progress, pending operations for the acquisition of fixed assets,

At the same time, the construction of analytical accounting should provide the possibility of obtaining data on the costs of: construction works and the main herd - by animal species (cattle, pigs, sheep, horses, etc.).

For expenses related to the implementation of research, development and technological work - by type of work, contracts (order aspects).

5. Accounting and analysis of completed capital investments.

Construction sites where all work has been completed in accordance with the design budget documentation and which are put into operation are classified as completed capital investments. According to completed construction objects, as well as installed equipment, purchased equipment that does not require installation, inventory and tools, land plots and nature management objects, the inventory value is determined. At this cost, they are included in fixed assets. From this point on, the inventory value is called the initial cost of buildings, structures, equipment, etc.

Completed construction objects, depending on their significance, are put into operation by state or departmental commissions. The commissioning of facilities is formalized by acts. Acceptance of completed construction (installation) facilities performed by contractors (executing branches) is carried out according to acts of form No. KS_2.

On the balance sheet of the developer before the commissioning of the facility, as part of construction in progress, all actual costs of the developer are reflected in the accounting, taking into account the volume of construction and installation work performed by the contractor (executing branch).

For those objects that are accepted state commission, an act of acceptance into operation of the state acceptance committee completed construction (reconstruction) of the object (form No. KS_14). It provides information on the composition of the commission, the technical characteristics of the facility, general contractor and subcontractors, the beginning and end of construction, production capacity, assessment of the quality of work, the presence of imperfections, the total estimated cost of the object and the actual costs of the developer, etc.

For newly created buildings and structures, the inventory value consists of the costs of construction and installation works, other capital costs(maintenance of Directorates for construction management, departments of capital construction, allocation of land plots, costs for design work, etc.); losses and other unproductive losses, additional costs associated with compensations and benefits authorized by the government, etc.

Construction management directorates, which form the costs of construction of facilities, accept from the enterprise the costs of the apparatus involved in investment activities and distribute them among the fixed assets under construction accounting entry on the debit of sub-account 08.03 "Construction of fixed assets" and the credit of account 79 "Intra-economic settlements".

As part of the losses, developers take into account the costs that are not provided for by the estimate documentation, in particular: losses from the sale to the side of surplus and unused material assets; losses incurred as a result of damage to materials and from the description of receivables, with the exception of amounts claimed for recovery from guilty persons and organizations; losses from the liquidation of the developer's fixed assets; fines awarded or recognized; penalties, forfeits and other types of sanctions for violation of the terms of business contracts, as well as expenses for compensation for losses caused. Developers account for these losses as other expenses on account 91.02, which are then written off to account 08.03 “Construction of fixed assets”.

Between individual construction projects, losses included in the inventory value are distributed on a direct basis. When losses relate to several construction projects, they are distributed at the end of the year in proportion to the contractual value of objects, both under construction and put into operation in reporting year. The cost of temporary (non-title) tasks and structures does not include such losses.

Other capital costs for the construction and reconstruction of buildings and structures, reflected in a separate item on sub-account 08.03 "Construction of fixed assets", are distributed among individual objects in proportion to the contractual cost of the objects being built or reconstructed. The corresponding share of the named costs is added to the recorded direct costs only for those facilities for which construction or reconstruction is completed.

If the facilities are commissioned in parts, then other capital costs are included in the inventory cost of the facilities being commissioned according to the standards, based on the ratio of appropriations for these purposes in the estimate for the construction of the facility as a whole and the total contractual cost of the facilities under construction. In this case, after the construction is completed and the actual amounts of other capital costs are determined, it is advisable to recalculate the inventory value of the commissioned facilities.

The inventory value of buildings, structures is written off to account 01 "Fixed assets" or to account 86 "Targeted financing", if the construction was carried out at the expense of equity participation in the construction of other organizations, on the balance sheet of which their share of capital investments is transferred from the loan of sub-account 08.03 or account 79 “Intra-economic settlements”.

Equipment that requires installation is reflected in accounting and reporting as put into operation, simultaneously with the commissioning of the main facility.

To determine the inventory value of each piece of equipment put into operation, it is necessary to determine the part of the cost of additional costs attributable to them (accounted separately from the cost of equipment at supplier prices), consisting of delivery costs, procurement and storage costs, construction and installation costs , as well as other capital costs attributable to it. To do this, the percentage is first calculated as the ratio of the additional costs to the total cost of the equipment to which they are to be allocated. Then, according to the calculated percentage, these costs are distributed to the cost of each piece of equipment.

Upon putting the main facility into operation, the costs for the construction of each unit of installed equipment are written off in the amount of the inventory value by an accounting entry to the debit of account 01 from the credit of subaccount 08.03 "Construction of fixed assets".

Equipment that does not require installation, as well as tools and inventory purchased for the main facilities under construction, are recorded as put into operation simultaneously with the commissioning of the main facility.

Analysis of the structure of long-term investments and sources of financing. Analysis of technical development and organization of production