Outline Introduction 2

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  1. Reassessment of fixed assets ----------------------------------------3

  2. Accounting for fixed assets -----------------------------------------4




Fixed assets are labor-intensive, with more than 1 year of service and can be rented out, with a minimum value of more than 50 times the minimum wage. Property, plant and equipment are added to the cost of production by monthly depreciation charges (depreciation).

Fixed Assets (AV) are tangible assets that involve administrative purposes, such as manufacturing or supplying goods and services to other companies for rent or use over a period of time.

Examples of fixed assets include buildings, buildings, structures, vehicles, computers, cash registers and so on.

Reassessment of fixed assets

Property, plant and equipment are the amortized cost for the entire life of the asset after its initial valuation. This method is called a standardized method.

In the subsequent valuation of the AV, an alternative (alternative) method is needed to ensure that the book value is equal to the actual market value. At the same time, the depreciation accrued to that date on the balance sheet date is calculated based on the market value.

The rate of revaluation depends on changes in the market value of AVs. Therefore, if the market price differs significantly from the balance sheet, a revaluation is required.

Real value (AV) indicates that the depreciation (depreciation) rate should be taken into account at the date of the valuation. However, if the asset's original value is revalued at market value, the accumulated depreciation should also be revalued to allow the asset's carrying amount to be revalued after its revaluation.

Re-evaluation is done in several ways. One of them is as follows.

The revaluation is performed by multiplying the original cost and the depreciation rate on a single coefficient using a revaluation surplus.

The recoverable cost of all costs is necessary to purchase or build a new AV.

Accounting for fixed assets

Fixed assets may be brought to the enterprise in the following cases:

1. Acquisition of these assets in such cases is treated as an investment in the recovery of an enterprise's fixed assets.

2. Get free of charge from legal entities and individuals for various reasons under applicable law.

3. Depreciation of fixed assets as deposit of the authorized capital of the enterprise.

4. When the fixed assets have been acquired at a fixed price and the fixed and extended term of the mortgage loan has expired.

5. Acquisition of fixed assets from the state and unitary enterprises in formation of the authorized fund.

6. Acquisition or delivery of fixed assets at the expense of business entities (operational departments).

7. Provision of key assets from the parent organization to the networking (dependent) organization.

8. Arrangement of property, plant and equipment as the state and municipal property in the legal form of enterprises.

9. Inventory surplus is the subject of fixed assets acquired in accounting in accordance with the established procedure.

It should be noted that the cost of acquiring fixed assets is treated as an investment capital to be taken into account when determining taxable income (profit). According to Article 32 of the Tax Code, the taxable income (profit) of an enterprise is the cost of investment (development, expansion and reconstruction of basic production, construction of colleges, academic lyceums, schools by the decision of the Cabinet of Ministers). The decrease in the index Also for repayment of an investment lender with full tax deduction of 30% of taxable income, with full use of depreciation deductions.

Fixed assets are included as an equity contribution to the enterprise.

Equity contributions to equity capital by founders of fixed assets are included in the balance sheet account 0110–0190 and are credited with the 4610 “Shareholders' Equity Debt” credit.

In practice, there are situations when any of the fixed assets purchased and paid out in the enterprise as a contribution to the charter capital of the founder are accounted for. At the same time, the funds in the account can be targeted contributions (shares) and other receipts from the customer and buyer.

These amounts are not the property of the founders and do not increase the amount of authorized capital used as a means of payment when purchasing fixed assets.

Charter capital is the size specified in the constituent documents of the enterprise. Of course, it will change at the expense of the founders' shares, as well as the retained earnings of the enterprise. Any changes in the charter capital must first be reflected in the constituent documents of the enterprise, and should be registered in the manner prescribed by law.

The following is an example of a builder's share of the increase in the stake of the shareholders' share of fixed assets in addition to equity.

It may be possible to repurchase property, plant and equipment or other items of value in the past that have previously been contributed to other companies. In this case, the fixed assets returned are not capitalized, ie they are reflected in the debit account of the fixed assets and in the loan account.

The Company's charter capital, which is equal to the original cost, is repaid without any deductions.

Fixed assets received under the mortgage agreement.

In the business practice, there are also cases where the fixed assets are transferred to the enterprise under the mortgage agreement.

Bail operations (procedures) are governed by Articles 264-289 of the Civil Code. A pledge is the transfer of rights by one person to the other by the security of property or obligations.

Mortgages are regarded as mortgages and mortgages.

Mortgaged property - Pledged property is transferred from the mortgagor to the mortgagee.

Mortgages are accepted as collateral.

Mortgages on buildings and structures are accepted by the mortgagor or the mortgagor at the same time as the mortgagor on the parcel of the building or structure, or the part of the land that secures the mortgaged property.

The mortgage of the land parcel does not belong to the buildings and structures of the mortgagor located or being built on this parcel, unless otherwise provided by the agreement.

If the mortgage is granted to a land parcel where another person owns buildings and structures rather than the mortgagor, then this property is levied by the mortgagor and allowed for public sale, with all the rights of the mortgagor to another person. and obligations will pass.

Mortgages for the property acquired during the mortgage, unless otherwise provided by law or agreement, take into account all real estate, demand and special rights in the mortgage of an enterprise or other property.

Unless otherwise specified in the contract, the mortgaged property remains with the mortgagor.

The conditions of the creditor (bail) are fulfilled by the decision of the court.

There are cases where creditors' claims are met without a court order, and a notarized document is drawn up between the creditor and the borrower after the accident, with the consent of both parties. In the event that a party expresses its dissatisfaction, the jury may also consider the document invalid.

Under the “Obligation and Payment - Acceptance” account 088, the borrower (the borrower) can impose obligations on the mortgage repayment.

The debtor has the right to withdraw the collateral unless the parties have fulfilled their obligations (ie, do not repay or repay the debt for a period specified in the contract).

The pledge will be terminated:

• termination of provided collateral;

• stop by the mortgagor in case there is no possibility of damage or foreclosure on the property transferred;

• the right of the pledged item is terminated in the event of termination or damage (impairment) of the pledgegiver in the event of failure to restore the legal item or to replace it with the same price;

• in the event of a sale or pledge of the pledged property;

• in the event of a rejection of secondary bidding, the bailee may leave it at a price not less than 10% of the final value until the announcement of the resale.

If the borrower does not use the aforementioned opportunity, the bail agreement is considered complete.

Upon the completion of the contract, the person who has taken the collateral must return it to the mortgagor immediately.

Depreciation of fixed assets (UZS 38,000) will be reimbursed in accordance with Regulation No. 1 on the tax base.

Accounting of the results of the revaluation of fixed assets.

The expectation of the carrying value of fixed assets to their recoverable value is based on the underlying asset debts and 0700 debit on "Equipment Installation", and the "Capital Assets" account 0800, in the "Credit Revaluation" account 8510 fixed-term lease (lease) contract.

The difference between depreciation and amortization is reflected before and after revaluation on the basis of the Real Estate Revaluation Credit 8510 and Credit 0200.

The depreciation of the fixed assets is estimated at 9430 (26.3) with little or no prior cost.

The above-mentioned costs are reversed in accordance with Regulation No. 1 to the Statutory Amount of Tax on the tax base.

It is important to note that while deducting fixed assets, taxation is important, the enterprise should explain the reasons for the depreciation of assets.

Depreciation of methods and norms in fixed assets. Adjustment of depreciation in various ways and in ICC No. 5 "Fixed assets":

- Development of the right methods of depreciation;

- Complete development of depreciation methods in a proportionate object;

- performing other methods at normal depreciation rate;

- A set of speed methods (cumulative).

Development of depreciation methods and inspections in political organizations and review and exchange of reports one year to another (p.26MBX No. 5).

The depreciation of fixed assets and the development of different methods of depreciation do not replace the unilateral fixed assets with the same method.


Fixed Assets (AV) are tangible assets that involve administrative purposes, such as manufacturing or supplying goods and services to other companies for rent or use over a period of time. Long-term assets are divided into:

long-term fixed assets in physical and physical form;

Intangible assets are long-term assets that do not have physical classification but are known to have long-term rights and benefits to the business entity.

Each group account number corresponds to the Accounting Scheme.

Leased property, plant and equipment are recorded as net fixed assets unless otherwise stated in the lease agreement.

Inventory publications are recorded when the fixed assets are received. These numbers are displayed in the object and in the ledger. When the inventory is written, the number on the account, its serial number, and the date of receipt are recorded.

Each group maintains a backup registry for AV analytics - inventory cards.

An AV asset that can be recognized as an asset must be evaluated at its actual cost.


1. S. Yuldasheva. Basics of accounting T., - 2007;

2. UI Inayatov, SD Yusupova. Accounting. T., - 2011.

3. RO Kholbekov. Theory of Accounting T., - 2000;

4. www.aim.uz
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