O‘zbekiston Respublikasi Moliya vazirligi tomonidan

Inventory of work-in-progress and costs of future periods
3.50. The inventory of unfinished production, its volumes and actual cost, approved by the Cabinet of Ministers on February 5, 1999 by Resolution No. 54 of the Regulation on the composition of costs of production and sale of products (works, services) and the network developed on its basis sets the goal of determining in accordance with the procedure established by the guidelines.
As for industrial enterprises, for example, it is necessary to:
to determine the actual availability of stocks of products in production (parts, units, aggregates) and unfinished products;
identify unaccounted for invalid product;
determining whether the work-in-progress (inventory) is actually completed and the assembly is provided with details;
determination of unfinished production balance for canceled orders, as well as suspended orders;
determining the production cost of stocks in production (parts, units, aggregates) and unfinished products.
3.51. Before the start of the inventory, all materials not needed for workshops, purchased parts and semi-finished products, as well as all parts, units and aggregates whose processing has been completed at this stage should be delivered to warehouses.
Work-in-progress stocks and semi-finished products in the workshops should be arranged in such a way that their quantity can be counted correctly and conveniently.
3.52. Checking the balance of unfinished production stocks (parts, units, aggregates) is actually carried out by counting, weighing, measuring.
The lists show the names of reserves, their readiness stage or level, quantity or size for each workshop (site, department), and for construction and assembly works - calculations related to them and work related to them. showing the volume of work on unfinished enterprises, their queues, objects, and complexes to be put into operation after completion, without interim payments; It is made up of structural elements and unfinished parts of work types.
Unprocessed raw materials, materials and purchased semi-finished products that are in the workplace are not included in the list of work-in-progress, but are separately inventoried and recorded in separate lists.
Discarded parts are not included in work-in-progress.
3.53. In the inventory lists of work-in-progress, which is not a uniform mass or a mixture (in the relevant industries), as well as in reconciliation records, two quantitative indicators are given: the amount of this mass or mixture and the raw materials or materials that are part of it (by individual names) amount. The amount of raw materials or materials is determined by technical calculations in the order established in the network guidelines.
3.54. The presence and size of unfinished capital construction is determined by checking its paid part in kind during the inventory. In the inventory documents, the name of the object and the amount of work performed on this object are indicated for each individual type of work, structural elements, equipment, etc.
The inventory committee should check the following:
that there is no equipment assigned to assembly in the unfinished capital construction, but the assembly has not actually started;
the state of objects that are conserved and temporarily suspended.
Regarding these objects, in particular, it is necessary to determine the reasons and basis for their conservation.
3.55. Separate documents are drawn up for objects whose acceptance and commissioning have not been formalized with appropriate documents, whose construction has been completed, and which have actually been fully or partially commissioned. Separate documents are drawn up for objects that have been completed, but have not been put to use for some reason. It is necessary to indicate the reasons for the delay in formalizing the commissioning of the objects specified in the documents.
3.56. Deeds are drawn up for completed objects, as well as for design-research works on construction that have not been carried out and should be written off from the balance sheet, and they indicate the nature of the works performed and their value, indicating the reasons for stopping the construction. information is provided.
For this purpose, the appropriate technical documents, works, certificates of transfer of stages, records of works performed in construction objects and other documents should be used.
3.57. The inventory of unfinished capital repairs of buildings, structures, machines, equipment, energy devices and other objects is carried out by checking the state of works in kind.
A deed shall be drawn up for unfinished capital repairs, indicating the name of the object under repair, the name of the works and the percentage of completion, the estimated and actual values ​​of the completed works.
3.58. The inventory committee determines and lists the amount that should be reflected in the expense account of future periods according to the documents.
The procedure for accounting for the specified costs is National Accounting Standard (BHMS No. 21) "Guidelines for the plan of accounting accounts of financial and economic activities of economic entities and its application" (list no. 1181, October 23, 2002).