O‘zbekiston Respublikasi Moliya vazirligi tomonidan

3. Rules for carrying out the inventory of assets and liabilities of certain types
Inventory of fixed assets
3.24. Before starting the inventory, it is necessary to check the following:
availability and condition of inventory cards, inventory books or lists;
availability and status of technical passports or other technical documents;
existence of documents of fixed assets transferred or accepted for rent, storage and temporary use by the business entity. If there are no documents, it is necessary to ensure that they are obtained or formalized.
If discrepancies or inaccuracies are found in accounting registers or technical documents, appropriate corrections and clarifications should be made to them.
3.25. When conducting an inventory of fixed assets, the commission must examine the objects in kind and record their full name, function, inventory numbers and main technical or operational indicators in the inventory lists.
When objects that have not been accepted into the account, as well as objects that do not have information describing them in the account registers or that have incorrect information, the commission shall add missing or incorrect information to the inventory list of these objects. should include information and technical indicators, for example: on buildings - their function, the main materials of which they are built, size (measured from the outside or inside), area (total useful area), number of floors (basement, without a half-basement, etc.), year of construction, etc.; according to channels - length, depth and width (on the bottom and surface), artificial structures, materials for fixing the bottom and sides, on bridges - location, type of materials and main dimensions; according to roads - the type of road (stone road, profiled road), length, covering materials and the width of the vehicle, etc. should be indicated.
Evaluation of unaccounted objects determined as a result of the inventory should be carried out according to the current value, and depreciation should be determined according to the actual technical condition of the objects, in which the information about the evaluation and depreciation should be formalized with appropriate documents.
The inventory commission should determine when and by whose order the unaccounted objects identified during the inventory were built, where the costs of their construction were written off, and reflect this in the report.
The main means are recorded in the list according to their names according to the main function of the object. If the object has been restored, reconstructed, expanded or re-equipped, and as a result its main function has changed, it is included in the list with a name that corresponds to its new function.
If the commission finds that capital works (construction of floors, construction of new rooms, etc.) or partial completion of buildings and structures (demolition of some structural elements) are not reflected in the accounting, it shall, according to the relevant documents, increase the initial value of the object or must determine the amount of the decrease and provide information about the changes made to the list.
At the same time, the commission must identify the persons who are guilty of this and the reasons why the constructive change of one or another object is not reflected in the account registers.
3.26. Machines, equipment and power devices are included in the inventory lists individually, indicating the inventory number, manufacturer, year of manufacture, function, capacity, etc.
Household inventories, tools, machine tools, etc., of the same value, which arrive at the same shop or department at the same time and are recorded in the sample inventory card of the group account, are listed by name in the inventory lists, indicating the quantity of these items.
As a rule, the numbers assigned to the inventory items of fixed assets should not change. Numbers may be changed in cases where objects are mistakenly included in a group other than the group of fixed assets that should be included according to their technical and production function, as well as in cases where it is found that an incorrect number has been placed.
3.27. During the inventory, fixed assets outside the business entity (sea and river ships on long flights, railway rolling stock, cars, machines and equipment sent for major repairs, etc.) permanent or working commission should be inventoried until the time of their temporary departure from the farm.
3.28. Fixed assets that are unusable and cannot be recovered are not included in the inventory list. The inventory commission will make a separate list of such objects, indicating the time they were put into use and the reasons that made these objects unusable (damage, complete wear and tear, etc.). The write-off of such objects is carried out in the established order.
3.29. At the same time as the inventory of the fixed assets owned by him, the fixed assets that are leased and in custody are also checked.
A separate list will be drawn up for the specified objects, in which a link will be given to the documents confirming that these objects have been accepted for responsible storage or rent.