Natinal wealth statistics

INITIAL VALUE OF FIXED ASSETS

• +

•  

Replacement value

•  

Residual value

• -

•  

Fixed Asset value

• +
• + - for residual

•  

Coefficient included fixed assets

• *100

•  

Coefficient excluded fixed assets

• *100

•  

1 example

• 1- example. The full initial value of the fixed assets of the enterprise at the time of revaluation was 26 million soums, and its residual value was 18 million soums. This fixed capital object belongs to the group of fixed assets with a revaluation coefficient (index) of 1.15 according to the national classification.
• Identify. The full replacement value of the fixed capital asset at the time of revaluation and , consists of the full initial value.

• - =26-18=8
• =26*1,15=29,9
• 29,9-9,2=20,7

•  

• + =1958,0+436,6-218,0=2176,6
• *A=1958*0,25=489,5
• =1958,0-489,5=1468,5
• + - =1468,5+436,6-18,0-195,0=1692,1

•  

Fixed assets balance

Indicators	Total value	Residual value	Depreciation value
Initial value	1985,0	1468,5	489,5
Included	436,6	436,6	0,0
Excluded	218,0	18,0	200,0
Depreciation value	0,0	195,0	195,0
Value at the end of the year	2176,6	1692,1	484,5

Homework

• 2 example from practical