Assets
Depreciation of fixed assets: calculation and accounting rules
You purchased any products for a company or firm, then formed the primary cost, determined the period for...
The procedure and cases of application of accelerated depreciation in accounting and tax accounting - formulas and examples Accelerated depreciation of fixed assets in
Accelerated depreciation allows for good tax optimization. But if not all conditions are met, the company will be accused of...
New limit on fixed assets – we understand the nuances
Accounting for fixed assets in accounting and tax accounting has undergone changes in 2017. On the main provisions of the Resolution...
What to do with depreciation after revaluation
According to the main document on fixed assets PBU 6/01 (clause 15), organizations can optionally revaluate fixed assets....
Deferred expenses: to be or not to be How to close account 97 during liquidation
L.A. Elina, economist-accountant Future expenses: to be or not to be How in 2011 to keep track of costs that were previously reflected in...
Pension insurance in the Russian Federation: types and features
BASIC CONCEPTS An agreement on compulsory pension insurance is concluded with a citizen if, for the formation and...
Calculation of actual cost in BP
Account 25 means general production expenses and is used to collect information about all expense areas that have...
Features of cost accounting for (fuels and lubricants) fuels and lubricants
Accountants often make the mistake of writing off fuel and lubricants in 1C 8.3 as an operation entered manually. This is not entirely correct. I'll tell you why. The thing is...
Writing off VAT on expenses: requirements and algorithm of actions
VAT is written off to 91 accounts in a number of situations when, for some reason, it is unlawful to accept input tax as a deduction...
Accounting: distribution of transportation costs
Accounting is an article that summarizes information about costs associated with the sale of goods, provision of services or performance of work. She...
The procedure for reflecting expenses in case of incomplete sales
Sales costs are one of the main indicators that an enterprise must take into account to determine the price of a product....
Expenses for service production and facilities
On active account 29 “Service production and facilities”, the corresponding costs are taken into account if on the balance sheet of the enterprise...
Depreciation of fixed assets: generally accepted methods of calculation
Fixed assets tend to wear out, gradually losing their operational properties. Eventually complete wear and tear sets in, after...