What types of objects are brought to the level of inaudibility? The concept of indestructibility of that object. Value of entrepreneurship. Basic concepts of entrepreneurship

Before the entry into force of the first part of the Central Committee of Ukraine in Vietnam economic theory There was no government practice in understanding the object of indestructibility, and the concept of fixed assets was being victorious. The transfer of land beyond the framework of commodity-penny notes led to the transformation of the concept of “object of inviolability” into the concept of “fixed assets”. Before the fixed assets, objects of viral and non-viral significance were added (lived, spored, lived, machines, possessions, grown up working and productive thinness, rich plantings), which in their natural form function and vikorist comfort in the people's dominion over a long series of fates and throughout the entire term of service don't waste your money

livable form. Fixed assets (without machines and installation) - the warehouse part of the indestructible lane - and, generally speaking, the land in the warehouse of fixed assets is not insured.

House of Culture of the Russian Federation (Article 130) - this means that there is a long way to go land plots, plots above, fortified water objects and everything that is closely connected with the earth, objects that can be moved without unforeseen harm and change is considered impossible, including foxes, fermentation plantings zhenya, budіvli, sporudi.

Thus, the distinct feature of the objects of indestructibility is their inviolable connection with the earth, which conveys its meaning of inertness (with which the land plots themselves are also seen as objects of indestructibility i). In connection with land plots, the objects of indestructibility lose their normal value and decrease in price.

So, the trees that grow in special nurseries, but the budinki, are not considered as objects of indestructibility.

According to the walks, the objects of hearing loss are divided:

1. the part of people created by nature;

2. which is the result of human activity;

3. Created by humans, but knitted with the natural base of the table, so that the functions of its components are incompatible.

One of the non-regulations is constantly deprived of nutrition about bringing to the objects the inviolability of objects that do not form an inseparable connection with the land plot, wanting to strengthen them from the land plot. It’s difficult to finish the Ilyanka. Let's be honest, the statues are made up of several tons, not fastened to the foundation, but rather installed on the surface of the earth on blocks.

The deeds of a non-rukhoma maina can legally transfer to a rukhome maina. So, for example, foxes and rich plantings for the intended purpose remain until the unruly lane, and the harvesting of timber is still unruly.

Equipment located in booths and containers (burning, water supply, sewerage, electrical, elevators, drains, other metal doors) is carried to objects not connected to the ground. If the fragments of wine have become an invisible part of the object, it is necessary to describe in detail all the installations that are included in your warehouse.

To remain indestructible and enterprising like main complexes.

The law does not specify the obligatory transfer of elements that must be included in the warehouse of the mine complex. As a rule, a mine complex enters the warehouse, as required for the production operation.

In practice sovereign activity The main complex is perceived as a totality that belongs to one ruler of the objects of inaudibility, which includes a plot of land (a number of plots) from the totality of functionally interconnected buds, spores, transmission shaft extensions, technological installation and purposes for government activities.

There is a main entrance to the warehouse of the main complex, which requires additional operation.

In carrying out the government's activities, it is important to know what criteria the Maynov complex may or may not be recognized by the enterprise. As a new complex, which is used for conducting entrepreneurial activities, it creates a technologically uniform, closed production cycle, which is respected by the enterprise, and sales are regulated by the norms of the House of Culture of the Russian Federation. All other consolidations (complexes) of speeches, which these authorities dangle, do not confirm the subject of the agreement. To recognize the main complex of enterprises, it is necessary to include elements that allow the subject of entrepreneurial activity to independently carry out the production of products, design robots, hire services, and thus systematically eliminate muvati profit. In this case, the set of elements should be based on the profile of activity, financial-economic, territorial and other minds of the functioning of the enterprise.

The enterprise, as an object of inviolability, selection for enterprise activity, cannot be reduced to a set of installations for the production of song products: for recognition of the enterprise it is necessary to maintain the mine complex organize the process of production. The enterprise, as an object of integrity, is to become a single mine complex, which includes all types of lanes, recognition of its activity, and non-main rights. So, for example, there are often businesses that rent indestructible objects, so that they can enter the warehouse of the business Main law installation of a non-rusting object for singing singing activity.

According to the Civil Code of Ukraine, entrepreneurship is a military-state complex, which is entirely reinforced as a main component of the organization, and is a basic component of the organization’s infrastructure. Objects of indestructibility are a spacious resource for business activity, life of personnel and organizations (Fig. 1.1).

Therefore, before the objects of invulnerability, the greatest value and fundamentally significant objects of the main features and such objects of invulnerability, such as the earth and the subsurface, are considered to be of great economic and strategic significance for life. which powers for all hours.

Small 1.1. Entrepreneurship as a special object of hearing loss

1.2. Signs of hearing loss objects

Looming in the core of the warehouse part of the land plot, all piecemeal spores (objects of indestructibility) bear generic signs, which allow us to distinguish them from objects not connected with the earth.

1. Stationarity, non-ruffiness - characterizes the physical physical connection of the object of non-ruffiness with the earth's surface and the impossibility of moving in space without physical disruption and harm, leaving it unsuitable for further development.

2. Materiality - the object of indestructibility always functions in natural and natural forms. Physical characteristics of the object of hearing loss include data on its size and shape, handiness and safety, more middlebrow, under the roads, communal services, surface and subsoil ball, landscape. The totality of these indicators indicates the coarseness of the physical object, which becomes the basis for the quality of the object of inaudibility. However, brownness itself does not mean varnish. Any physical object may have properties, including in other words, such characteristics as the attribution and circumscription of the character of a proposition. The mixedness of the proposition connotes a shift in varostia. Social ideals and standards, economic activity, laws, regulatory decisions and actions, natural forces influence the behavior of people, resulting in a change in the quality of the object of inviolability.

3. The durability of non-rusting objects is practically superior to the durability of all other products, except for other types of expensive stone and rare metal products. For example, according to the current norms and rules (SNiP) in Russia, living structures in the material of the main structures (foundation, walls, ceilings) are divided into 6 groups with regulatory terms services from 15 to 150 days.

The damage to the earth's circulation, if properly maintained, is infinite, and violation of operating standards will lead to unnecessary expenses.

In addition to the main generic signs of hearing loss, it is possible
see and around the signs that are indicated by specific indicators depending on the type of hearing loss objects.

It’s almost impossible to talk about two new apartments, two new plots or future ones, because they will necessarily have the capacity to scale up in relation to other objects of inviolability, to infrastructure and etc. there is light on the sides, which indicates diversity, uniqueness and non-repetition skin object non-rumination.

Non-rusting objects may have an increased economic value, and the remaining parts are intended for dry corrugation and are not recovered in the salvage process. As a rule, non-fragility objects are affected by structural folding, and maintaining them in proper condition will require great expenditures.

1.3. Features of hearing loss objects

From the point of view of economics, the object of indestructibility can be both a benefit and a cost to income (Fig. 1.2).

Small 1.2. Essential characteristics of hearing loss objects

Under the understanding of the benefit of the economic theory, it is important to respect any object of choice that will bring satisfaction to the neighbor (increase the level of his goodness). Goods can be both objects and actions (in case of the object of indestructibility and services contributed to the indecision market). It is significant that there is no difference between the benefits of a material and intangible nature.

The land, as a great benefit, plays a role in the livelihoods of people in rural locality and the socio-territorial development of the nation. As a source of income, land is the basis of rural production, an independent collapsible (in economical connection with the created buildings, disputes) object of investment, part of the national wealth, object of supply, source natural resources(One of all objects of hearing loss). Livelihoods of indestructibility can be seen as both direct and indirect consequences of income. Living as an object of purchase and sale is a direct source of income, and living activities are a source of indirect income, which stimulates the development of project activities, the production of household materials, and promotes the everyday life of the object and in infrastructure, road life, development of local transport, trade and services.

Non-friction objects can be a resource, which is typical for organizations whose business is not based on non-friction operations. What is important for them is the consistency of the structure, composition and integrity of the objects for the purposes and objectives of the main business of the organization. The structural reorganization of such companies, as a rule, is accompanied by a reorganization of the mine complex, a corresponding redistribution of power, and the implementation of investment projects, including the development of new varieties and adjacent lines. In addition, operations with non-russiness in such organizations can be the same as an additional business, for example, the sale of non-core assets or the leasing of non-owned non-russian objects.

Non-destructive objects can be the subject of a specialized organization, the subject of business activity, and mainly the source of income. This, for example, includes large-scale portfolios of residential and non-residential property in investment, insurance and pension funds.

Another type of organization for which objects of indestructibility become the basis of their assets and professional activityє forget-me-not companies. Their business is connected with the addition of land plots, the implementation of development projects, for example, by forgetting the accessions of plots for residential and commercial purposes with their further sale .

In place, the role of the objects of non-rumination is, incredibly, the scale and specialization of the organization. So, for example, objects of indestructibility occupy a special place in modern science-based and highly automated production, while in virtual business you can get by with rented premises, so that there is a minimum of physical production.

The “good thing” of Volodin is the object of inviolability and the withdrawal of income from this subsidy is invisible in view of the burden of the taxes associated with it, the taxes and the rizik. The Vlasnik is subject to the obligation of maintaining the property (protection, repairs and support at the local station) at the time, as the law (contract) of this “taxiar” is due, as part of it is not assigned to another person.

Vlasnik bears the risk of a fall-like death or the destruction of the object of indestructibility, so that you waste it or pay attention for any faults in it.

Whether any object of indestructibility really lies in the unity of physical, economic and legal authorities (Fig. 1.3), the skin may, in certain types of cases, be affected as initially due to the situation, There are several stages of analysis that take shape.

The essence of the objects of inviolability lies in the triad category: material (physical), legal and economic.

1.4. Life cycle of non-deafness objects

The life cycle of an indestructible object as a physical object is the sequence of processes of the indestructibility object’s creation from the beginning until its disposal (disposal). The life cycle of material objects is usually identified in this order: conception-birth-maturity-old age and death.

Stages life cycle Infrastructure objects are also called: pre-design-development-operation-closure.

Small 1.3. Three days of hearing loss objects

1. The pre-project (cob) stage includes analysis of the non-russiness market, selection of a non-russiness object, formulation of a project strategy, investment analysis, preparation of exit-permit documentation, obtaining credit investments them koshtiv. 2. The design stage includes the development of financial schemes, the organization of financing, the selection of an architectural and engineering group, and the design process.

The main tasks of this period are to shorten the duration of these stages, to move the living parts of the objects of inaudibility and, most importantly, to minimize operating costs at all stages of the life cycle. The effect of indestructibility.

Obviously, in the first two stages, profits are being established, but the remains of the stink have a motivational character.

2. The day-to-day stage involves the selection of a contractor, coordination of work daily work and control the cost of daily living, cost of living, and cost of living. At this stage, there is real evidence of the similarity of the object that will benefit the market segment of the infirmity market, understanding the logic of the life cycle. At this stage, there is likely to be an increase in the contribution of potential partners, as a result of which there is an increase in the ratio of the proposition and the profit to meet the broad market recognition.

3. The stage of operation of the inviolability facility includes maintenance and repair of the facilities, and their reconstruction. The operation of non-rusting objects includes the following areas: operation and repair of equipment and premises, material appearance, related protection and safety equipment, communication management, disposal and recycling Approaches, changes and arrangements, emergency response and site protection.

Reconstruction of non-russiness objects is a complete overhaul, reworking with the method of improving the complex of organizational and technical approaches aimed at reducing the moral and physical deterioration of non-russiness objects in general or in general x ix elements and systems.

Maintenance – robots that are designed to ensure the normative terms of operation of non-rusting objects; the stench does not lead to an increase in its potency, but rather escapes suddenly and out of the harmony of other elements. Meta servicing - to ensure the quality of the object for direct reasons.

Repair – refurbishment of the wear and tear of the object until it is in normal use. Meta repair – renewal.

Repair robots are divided into small and large. Drybny repair, which lasts for 1-2 days, is designed to ensure normal operation of the infrared object. It will not prolong the term of service of the object and will not increase its value. Major repairs (over 2 days) prolong the service life of the object, but do not increase its performance.

Replacement is the process of replacing fixed assets that enter the warehouse of a non-rusting object with a similar unit. The subject of replacement is an independent object of fixed assets, which is based on inappropriate and obsolete components of fixed assets.

4. The stage of the closed object is the complete liquidation of its primordial and swollen functions, the result is either a collapse or a clear new development. At this stage of the life cycle of the hearing loss objects, significant amounts of investment are required for liquidation resulting from the swelling of the hearing loss objects. As the object of indestructibility takes on a new bright development, the cost of change will be increased to the cost of spending on a new function.

Similar to the life cycle of non-deafness objects, the life cycle of the mine complex can be broken down into the stage.

1.Formulation of the main complex (regulatory registration of the results of benefits with objects of inviolability and rights to them: purchase and sale, contribution from statutory capital, Renting, leasing).

2. Development of the main complex (new development, addition to the balance sheet).

3. Liquidation of the mine complex - through bidding and other mechanisms for the sale of the mine (including the indestructible one) of a bankrupt organization, according to the regulatory and legal provisions of competitive bidding.

The life cycle of the objects of inaudibility as power, in the eyes of the ruler, is repeated abundantly, with every new task, right up to the end of the economic or physical life of the object of inauthency. Coming from the triad categories of material (physical), legal (legal) and economic, the life cycle of an indestructible object can be divided into three stages (Fig. 1.4). The skin stage includes singing and hair treatment.

The life cycle of the object of indestructibility is ordered by the following patterns and includes the terms of economical and physical living (Fig. 1.5).

1. The line of economical living, which means the period of time, during the course of any object can be determined as a result of the profit. The term of economical living will end when the fertilization of the crops ceases to contribute to the property of the object.

Investment and development stage of development of non-rusting objects (investment plan, the intended purpose of the object, its design, land surveying, renovation (reconstruction), putting the building into operation). This stage is the most complex, since it consists of numerous warehouses, most of which determine the effectiveness of the functioning of the hearing loss facility.

The turnover of rights has previously been established, including sales, rentals, etc. At this stage, there is a reversal of investments, withdrawal of profits, as well as the beginning of moral and physical losses.

Management of non-rusting objects (operation, repair, support for the system of public infrastructure and municipal government). This stage is the most troubling and is limited by the extent of the operation of the inviolability facility and the amount of money spent on the reduction of physical and moral damage

Small 1.4. Stages of foundation of a hearing loss object

Small 1.5. There were lines of life

The typical term of physical life is the period of real foundation of the object of infirmity at a functionally related stage before its transfer. Indicated by normative documents, the physical and economic terms of life of non-deafness objects may have an objective character that can be regulated, but cannot be limited.

An hour of life is an hour when an object is alive and one can live or work in it.

Looking at the period of life of the object of hearing loss, I see such terms as:

1. The effective eyelid that represents the eyelid of the object is carefully from the outside looking in, technical mill.

2. Chronological (actual) century, which indicates the period of the object being in operation from the moment of its introduction.

3. Having lost the term of economic life, it depends on the method of assessing the object by the appraiser and the warehouse period, from the date of assessment until the end of the economic life of the object.

1.5. Removal of non-rumination objects

The triviality of the physical term of life of an object of indestructibility (besides the earth), economical and effective life lies in wear and tear - a process that is subject to the force of the laws of nature. There are three types of wear and tear: physical, moral and external economic (Fig. 1.6).

All types of physical wear, as a rule, lead to negative inheritances. Along with the durable and operational characteristics of non-rusting, the frequency of repairs increases, and repair robots become even more expensive. In order to increase physical wear and tear, it is possible to upgrade the technical maintenance system.

Understand the “wear” that is used in evaluation activities It is necessary to clarify the concept of “depreciation”, which is established in accounting. As seen by the accountant and the appraiser, there are different processes.

In accounting documents, wear and tear is an economical mechanism for compensating for the wear and tear of fixed assets, which is usually called depreciation. This is the process of replenishing the wasted value of an object and the process of accumulating costs (dzherel) for adding new objects to replace those that were worn out.

At this time, it is clear about the procedure for recording depreciation insurance for fixed assets, the depreciation of long-term assets is calculated using the equal (linear) method, (in penny equivalent) using the formula: (Balance sheet, and either corn varity or fresh varity) * depreciation rate .

In Russia, there will be uniform standards for depreciation and amortization insurance, which are differentiated by classification groups of fixed assets. In foreign practice (in addition to the regular method of cashing out), there is the tariff method of surplus decline, the cumulative method and the method of “drainage fund factor”, which is based on the theory of folding tanks. These are the ways to make use of the assessment procedures in order to achieve a profitable approach.

Moral wear and tear - due to the change in the tenacity of these and other authorities of the object of inviolability, is manifested in the old architecture of the future, planned, engineered security. Moral concern is divided into functional and technological. Functional wear is a legacy of expanded functional capabilities in new (similar to existing) objects of hearing loss. As a result of the functional deterioration of the non-russian objects of old ones, they become less expensive for future wearers in terms of architecture, design, planning, engineering features and, consequently, become cheaper. quiet Nological depreciation - based on the legacy of scientific and technological progress in the field of creation of new designs, technologies and materials, which lead to a decrease in the quality of construction of non-continuity objects and operational costs. So just like physical, moral wear can be severe and inexorable.

Small 1.6. See the weariness

The criterion for reducing depreciation is the equalization of expenditures for repairs with the amount of additionally adjusted cost: if the remainder exceeds expenditures for renovation, then the functional depreciation is greater. The value of the functional heat, which is to blame, the yak of the RIZNITSYA is potatziya Vartіstya Budіlovі at the time of the qizovs with the onels of the Io wartіstya on the time of the estate without the onels of the element.

External (economic) depreciation (depreciation, due to external influx) - due to a decrease in profitability as a result of the negative change of its sub-kill under the influx of economic, political and other officials c. The reasons for the external deterioration could be: a cold weather in the area where the object is located; dії order or local administration in the field of supply, insurance; Other changes to the employment market, as a result, update.

The proximity to low-value natural and piece objects (cleaning vessels, restaurants, dance halls, gas stations, medicinal stations, hospitals, schools, industrial enterprises) greatly contributes to the amount of current wear and tear. ємств).

Economic depreciation, at the expense of the physical and moral, is now considered irrevocable.

Control food for self-verification:

1. How does the Civil Code of the Russian Federation mean neruhome maino?

2. What is a condominium?

3. What are the main objectives of the process of collective self-government?

4.What is the object of the statutory activity of the HOA?

5. Reveal the daily power of the objects of indestructibility.

6. Describe the stages of the life cycle of hearing loss objects.

7.Name the main participants in the process of development (creation) of the objects of hearing loss.

Updated 11/29/2017 10:20

Rukhoma Mayno, accepted as the object of the main benefits from the 1st of June 2013, is not recognized as the object of submission (subclause 8, clause 4, article 274 of the Tax Code of the Russian Federation). In connection with this, it is important to correctly determine the type of attached object.

The concept of the unruly and the unruly may be found in the Article 130 of the Central Committee of Ukraine. However, this standard establishes a specific transfer of such objects, and sets an additional criterion for raising the lane to inaudibility. Zokrem, until the unruly speeches lie land plots, plots on top of everything that is intrinsically connected with the earth. In this case, the movement of any objects without unidentified congestion is impossible, as a matter of fact, they are objects of unfinished work (Clause 1 of Article 130 of the Central Committee of Ukraine).

In practice, this formula applies to a wide range of objects - shopping pavilions, hangars, arrivals, warehouses, car washes and parking lots, gas stations, asphalt squares, etc. Before that, judge that the connection of an object with the earth is not the only sign that can lead to indestructibility (div. embedded on p. 34). And it is necessary to comply with all documents that are in dispute (resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated December 28, 2006 No. A43-19271/2005-12-644).

Let's take a look at what the main criteria in practice are used by judges when bringing an object of primary importance to the ruined or indestructible lane.

Criterion 1. The ability to move the object of the main person without harm for its purpose

The central connection of an object with the earth is the main sign for raising it to inviolability (clause 1 of article 130 of the Central Committee of Ukraine). Therefore, judge for yourself before submitting documents to evaluate whether it is possible to move a controversial object without harm for its purpose.

For example, the Federal Antimonopoly Service of the Volga Region viewed the mini-pavilion as a controversial project. Subject to technical description Structural elements of the pavilion were built on a monolithic concrete foundation, walls made of plasterboard and veneered siding. The inter-frame space of the pavilion is filled with effective insulation, both with galvanized sheeting, and the windows with metal-plastic bags. With this pavilion of connections to sewerage, water supply and electrical lines. As a result, the court established: the disputed object, due to its physical characteristics, does not have integrity (praise dated 02.14.12 No. A12-20796/2010).

In another case, the main object was an open warehouse of metal molds, equipped with a KK20-32 gantry crane with crane guides. The object will have a temporary structure on a crushed stone base with prefabricated reinforced concrete roads laid “with mounted slats up to 94 meters long” to save metal forms. The Federal Antimonopoly Service of the Volga-Vyatka District noted that all elements of such an object can be dismantled without significant costs and can be easily installed in another place. As a result, the court ruled that it is impossible to survive until the indestructible (praise dated November 28, 2006 No. A79-4382/2006).

There should be no time clocks, kiosks, hangings, etc. in front of capital utility objects (clause 10, article 1 and subclause 2, clause 17, article 51 of the Local Civil Code of the Russian Federation)

The Federal Antimonopoly Service of the Zakhidno-Siberian District also looked at the super river, the peak of which lay in the fact that the disputed object was brought to the last mine. The court found that the 0.16 km high-voltage power transmission line is not unbreakable, since the cable line can be moved without undue harm (praise from 01.08.0 7 No. F04-4989/2007(36585-A70-24)).

Dovidka

Qualify the disputed object and help the act municipal works from capital everyday life

Local laws will help you determine the qualifications of the company's object. For example, the Moscow City Decree dated November 13, 2012 No. 636-PP approved the procedure for the placement and installation of objects on the territory of Moscow that are not capital utility objects. The document has reinsurance of non-capital objects that can be located locally for the cost of budgetary resources. Before these, zokrem, lie down:

Flat parking (parking spaces for passenger vehicles without fixing the foundations);

Lighting without fixing the foundations and laying underground communications;

Fountains with improved design of hydraulic systems, fenced, with depths up to 0.5 m;

Modular type objects under the sun base up to 25 sq. m, including connections to the extent of electrical supply and organization of foundations from burials up to 0.4 m (without fixing the foundations and organization of connection to engineering and technical measures to water supply, sewerage, gas heat postachannya);

Open the canisters for placing containers for collecting household waste and waste, open the canisters for the soil to be placed during the period of military work related to the organization of everyday life, reconstruction ii, major repairs of capital utility facilities (without special coverage and drainage treatment);

Virobnicheskie, warehouse, and other units without conditioning of foundations (including full transportation, container type, prefabricated and collapsible structures), which are used for the period of recovery, reconstruction, major repairs 'Projects of capital life.

Criterion 2. Gathering nature of the object design

In essence, this is based on the previous criterion, and also due to the peculiarity of the design of the object, it must be possible to dismantle it without fixing the cracks (see below).

For example, the Federal Antimonopoly Service of the Volga Region introduced a trade and information kiosk to the dry lane, coming from its design. And itself: the walls of the object and their external finishing were made from metal profiles, sheathed with chipboard and siding, the roof covering was made of chipboard with insulation, and finishing with metal tiles, internal finishing - siding, underlayment and the wood and stained glass windows are glazed. The foundation was built on a daily basis. As a result, the court stated that the collapsible nature of the kiosk allows the object to be dismantled and moved to another square without any damage (praise dated 02.16.09 No. A57-2919/2008).

Following a similar case, the judges brought the following objects to the dry lane:

It will be of a modular type, which is a super-durable prefabricated and disassembled facility (resolution of the Federal Antimonopoly Service of the Moscow District dated 08.21.12 No. A40-132980/11-116-357);
- trade rows from modular pavilions, such as light prefabricated and disassembled materials, do not damage the foundation, their walls and ceilings are made of metal structures, planks, floors made of metal tiles (resolution of the Federal Antimonopoly Service of the Moscow District 02/13/08 No. KG-A41/159 - 08);
- brick and mortar buildings with light metal structures, including panels and corrugated sheets with insulation (resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated December 28, 2006 No. A43-19271/2005-12-644, deprived of the official designation of the Supreme Arbitration Court of the Russian Federation, dated 2 1.02. No. 1941 /07);
- metal module, used for saving granular materials that are made up of various materials and materials (purlins, beams, crossbars, metal panels, welded in various places), which are installed on a lightweight concrete foundation and do not have a scorching system Other communications (FAS resolution Volga-Vyatka district dated 05/17/06 No. A11-6035/2005-K2-27/225).

Regain respect

A collapsible object that is made up of many spores, the court can recognize it as a rusty lane

Regardless of those who are structurally foldable objects, they most often know that the elements of such objects can be dismantled without harm and moved to another place or if the disputes arise where they were not created as if they were inviolable.

Thus, the decree dated 06/09/08 No. A17-5883/2007 of the Federal Antimonopoly Service of the Volga-Vyatka District stated that the parking lot, which consists of a burial area, a toilet, a concrete parking lot, metal and gravel surfaces, should not be allowed to reach the unbroken lane , all the fragments There is a list of objects and timely spores that can be moved to another location.

The Federal Antimonopoly Service of the Far East District recognized the automatic mini-gas station with such stands. The first object is a factory vibrator, which consists of a double tank, buried under the ground, divided into sections for saving fire, collecting waste and emergency ducts. The reservoir was built on a slab to serve as a foundation for the island, the burning-dispensing columns and the canopy. The fastening to the foundation slab was made with bolted connections. The work of the mini-gas station was carried out entirely in automatic mode, which made it difficult to operate the control room, supply water supply, sewerage and heat supply (resolution dated 10.09.09 No. Ф03-4475/ 2009)

Criterion 3. The visibility of the object to the foundation

The object is not indestructible, as it has a prefabricated structure that can be dismantled without undue damage and installed in another place.

In fact, the evidence of the foundation in the object is judged by its other characteristics. Practice shows that for the obviousness of the main purpose of the foundation, judges often do not recognize it as an indestructible lane.

Thus, the Federal Antimonopoly Service of the Skhidno-Siberian District viewed it as a controversial subject to the current dispute on a fundamental foundation. The court noted that the establishment of a time-based dispute on a capital foundation does not mean that such a dispute is brought to the object of inviolability. The construction of a concrete foundation cannot be considered as proof of the existence of a capital asset, since such a foundation is often used for the creation of time-consuming disputes (resolution dated 03.13.12 No. A33-737/2011).

The Federal Antimonopoly Service of the Far East District noted that the presence of a foundation near the pavilion (“rubbish and metal foundations”) clearly does not indicate the important connection of such an object with the ground, given the impossibility of its movement without harm (resolution dated 06.12. 11 No. F03- 5938/2011, revoked by the official approval of the Supreme Arbitration Court of the Russian Federation dated 04/05/12 No. VAS-3987/12).

It is significant that in certain situations the foundation can be moved using a crane to another location. Such a construction of the FAS Dalekoshodny District is based on a foundation consisting of concrete slabs with a depth of up to 1 m, framed with a concrete screed, laid on a foundation of crushed stone. Following the technology, the design of the object itself (warehouse store) can be taken away without damaging its integrity and functional significance (resolution dated 05.12.06, 28.11.2006 No. Ф03-А51/06-1/ 4367).

In another case, the court found that the road slabs, on which the spores are installed, do not form a foundation, and therefore, the objects do not show the essential signs of an indestructible lane - a valuable connection with the earth (praise of the Federal Antimonopoly Service of Zakhidno-Si Birsk district 11/15/07 No. F04 -6984/2007 (38993-A81-9)).

Practice shows that at the hour of the day, the highest nutrition about the construction of the object that lays the foundation, until the ruined and indestructible lane, judge the insurance design features the object is darkened. Zokrema, in the opinion of the arbitrators, does not correspond to the signs of an indestructible lane:

Automation with concrete-mounted structures, which has a monolithic reinforced concrete foundation (resolution of the Federal Antimonopoly Service of the Moscow District dated 10/15/12 No. A40-144062/10-64-1276);
- trade kiosks, which are made up of a metal frame and installed on a solid foundation (resolution of the Federal Antimonopoly Service of the Pivnichno-Caucasian District dated March 18, 2008 No. F08-1203/08);
- a shopping pavilion, which has a welded construction of a lightweight type, has a foundation, and can be transported by any type of transport (resolution of the Federal Antimonopoly Service of the Zakhidno-Siberian District dated November 18, 2008 No. F04-7013/2008 (15948-A46-9)).

In the opinion of the judges, the fact that the disputed object has a poured concrete foundation does not allow it to be unambiguously classified as indestructible

In this way, based on the totality of technical criteria (the presence of the foundation, its “connection” to the ground, the connection to the object of stationary communications, the connection with the capital), the court can find out the disputed issue Ekt inviolence. For example, the decision was made by the Federal Antimonopoly Service of the Ural District by resolution dated January 15, 2008 No. Ф09-4441/07-С6 to establish a funeral post.

Criterion 4. Demonstration of stationary and hourly communications - water supply, heat supply and sewerage.

Practice shows that for the court it is important whether the connection of the object to communication is based on a time-clock scheme or whether it is stationary. In this situation, judges should also look for other signs of the object being elevated to a ruined or non-ruined lane.

The technical criteria for raising the lane to the unbreakable include the presence of new stationary communications, as well as the reliability of the main building

Thus, the Federal Antimonopoly Service of the Zakhidno-Sibirsk District found out whether the two-overhead booth of the cafe is an indestructible lane. Vlasnik was trying to inform that the cafe is in a timely dispute for the period of the lease agreement for the land plot and is on a single surface with mezzanines installed to accommodate the ventilators. For proper qualification, the mezzanine, built in the middle, is not respected on top.

The court did not agree with the arguments of the positive person and qualified the disputed object as an object of inviolability. On the right is that the installation of the cafe was carried out on a specially built foundation for the new foundation, intimately connected with the ground, before stationary engineering lines were installed, connected to all necessary energy supply lines . In addition, water supply was connected, heating was supplied and sewerage was carried out (resolution of the Federal Antimonopoly Service of the Zakhidno-Siberian District dated 02/25/11 No. A27-24716/2009, revoked by the Supreme Arbitration Court of the Russian Federation dated 04/19/11 No. VAS-5 174/11).

It is significant that this right court of the first instance recognized the disputed object by hand. What to say about the non-obviousness of such objects being raised to the point of indestructibility.

Another butt is located at the burial post before the object of indestructibility. One of the reasons for such a decision was the availability of new stationary communications (resolution of the Federal Antimonopoly Service of the Ural District dated January 15, 2008 No. F09-4441/07-S6 No. A60-865/2007).

Criterion 5. Designation of the land plot on which the mine is developed

The judges will indicate that one of the signs for which object can be taken to the inviolable lane is the fact that it is established right away as inviolability in the established law and others legal acts order, as well as having removed from his authority the necessary permissible documentation from the prevailing local norms (praise to the Ninth Arbitration Court of Appeal dated 10.21.08 No. 09AP-7019/2007-GK). One of the reasons for the recognition of the object by the hands of the mine is the existence of the activity, the vision for the activity of the most urgent disputes (div. inserted on p. 38).

Thus, in one of the documents, a complex of spores was seen, built for the protection of the place from the rivers, with a length of 25.4 km at the warehouse of rock-earth dams, two ship-passage spores, culvert spores, as well as highway From dry spores. Regardless of the capitalism and enormous colossal size of the project, the Federal Antimonopoly Service of the Pivnichno-Zakhidny District established that the controversial object is a time-consuming dispute and does not come close to the object of inaudibility. On the right is that documents were not submitted to the court confirming the allocation of a land plot for the development of these disputes itself as an object of inviolability (praise dated March 19, 2008 No. A56-48327/2006).

Failure from practice

The exhibition copy of the cottage is not indestructible, so it is only available for an hour of exhibition

The Federal Antimonopoly Service of the Pivnichno-Zakhidny District issued a resolution dated June 25, 2007 No. A56-25536/2006, having looked at this situation. Just before the exhibition was held, the organization added an exhibition copy to the cottage. The object was located on the land plot of the time-consuming inventory, on which it was possible to place spores for the exhibition.

Following the completion of the lease agreement, the plot of land is transferred to the leaseholder's lane, and the cottage is moved to another location. At this point, the court made a finding that the disputed object is not subject to indestructibility, so it can be moved to another place without any unexpected harm.

The Federal Antimonopoly Service of the Skhodno-Siberian District looked at the parking lot as a controversial object. The local administration has commissioned a plot of land to create an open parking lot for vehicles. In the act of choosing a plot of land, there is a characteristic of the object that is presented before development: surface - asphalt concrete, external lighting around the perimeter, light fence, metal fence, watchman's booth - non-stationary material of prefabricated structure Products with façade covered with galvanized metal and polymer coating. The plot of land was not in sight for the construction of a capital utility project on it. As a result, the court praised the decision that the parking lot does not correspond to the signs of the object of an unbroken lane, the remains are of a time-sensitive nature, the remains of the dispute on the land deal, the purpose of accepting time-to-hour settlement for the period of the oren di (praise dated 10/16/12 No. A78-8890/2011) .

The court can recognize the object as an indestructible mine once again, since it was created from the beginning as an object of indestructibility with the removal of necessary permissions and the addition of local norms and rules

It's also great ship practice, obviously, any object is not known to the unruly, as they were created on the site, seen by the administration of the place (village) itself for placing a time-hour object (decree of the FAS Pivnichno- Caucasian edition 10/15/12 No. A63-9313/2011 and Central edition 07/23 .07 No. A62-4894/06 districts).

Criterion 6. Availability of the BTI technical passport in the object

Once identified as an object of capital work, a BTI technical passport is issued. However, in practice, situations often arise when the object for which such a document is issued is then recognized by the court as a matter of course.

On the right, in place of paragraph 1 of Article 130 of the Central Committee of Ukraine, it is strictly a legal, and not a persuasive, category, so technical passports for objects are not recognized by legal documents, and are not proof of the creation of such objects like inviolability, and revenge is beyond description I will become factual. Zokrem, this was the decision of the Presidium of the Moscow Regional Court in praise of 03.12.08 No. 626. Other judges support this position.

For example, the Federal Antimonopoly Service of the Dalekoshodny District noted that the presence of a technical passport does not indicate that the dispute where technical development and inventory has been carried out is not an indestructible mine. There was talk about trading pavilions on foundations (resolution dated 12/06/11 No. F03-5938/2011).

FAS Povolzky district is aware that the maydans, covered with asphalt and lined with sidewalk coverings from concrete brooks, cannot be seen as an independent object of an indestructible lane. The fact that a technical passport has been stored on the concrete maidan and a cadastral number has been assigned, in itself is not an unreasonable basis for raising this object to an immutable lane (resolution dated 07/10/12 No. A65-5399/2011).

In another report, the Federal Antimonopoly Service of the Volga-Vyatka District recognized the canopy, installations on the side walls shopping center, in our hands, they do not care about the presence of such an object in the technical passport (resolution dated December 22, 2011 No. A38-2557/2010).

The courts have no single idea about how to move up the asphalt surface to the indestructible lane

The FAS of the Volga-Vyatka District recognized the canopy, installations on the side walls of the shopping center, a loose lane, regardless of the presence of the object of the technical passport

In practice great number Ship's certificates are associated with the qualification of asphalt-paved Maidanchik as Rukhoma or Nerukhoma Mayno. Most often, their companies insure them in addition to the main aspects of the organization of parking spaces or the placement of viral spores on them (hangars, warehouses). The thoughts of the arbitration courts were divided from this food.

In certain decisions, asphalt-paved squares were considered to be impervious (for example, decisions of the Federal Antimonopoly Service of the Central District on July 30, 2010 No. A48-3663/08-1 and Povolzky District on December 7, 2009 No. A57-19930/2007). However, the Presidium of the Moscow Regional Court issued a protracted decision. The court stated that the asphalt concrete pavement does not extend to the intact lane, since it is actually a landscaped territory (praise dated 03.12.08 No. 626).

The Federal Antimonopoly Service of the Ural District, looking at a similar super river, pointing from the right to a new view, indicating that food about those who are particularly indestructible may be consistent with the coordination of the recognized lane, this technical characteristics, as well as the furnishings associated with this building and obtaining permission to operate these objects. In addition, the court stated that “in technical terms, in order to avoid the fact that asphalted squares are brought to the objects of capital everyday life, proper regulatory and technical equipment has not been established and sent to BNiP. In this case, there is no description of the objects, unless it is specified what conditions (criteria, characteristics) the asphalt concrete pavements are placed in front of the capital utility projects” (resolution dated 12/10/07 No. Ф09-1349/07 -C6).

Thus, practice shows that the decision of the court about those who asphalted the Maidan with an indestructible lane, for skin lesions is dependent on specific circumstances of the

Artelnikh I. V. Expert for the magazine "Russian tax courier"

The concept of "main" was first formulated in Roman law in connection with the introduction of civil land plots and other natural objects, and at the present time it has become popular in all corners of the world.

Conforms to the RF DC (Article 130) - Before unrukhome speeches (nerukhome mayno, ineruhomist) - land plots, plots above, water bodies and everything that is intimately connected with the earth are placed. objects, the movement of which without unforeseen harm is impossible, including foxes, rich plantings, boulders, sporudi.

The unruly speeches also include sea vessels that support state registration, inland navigation vessels, and space objects. By law, untouchable speeches can be brought in another way.

	Around the object	Folding objects
	Land plots	Enterprise zagalom, as a main complex, including:
	Dilyanka nadr	Land plots;
	Reinforcement of water objects	There will be ta sporudi;
	Everything that is closely connected with the earth:	Inventory and possession;
		Syrovina and products;
	Bagatory plantings;	Vimogi ta borghi;
	Was;	Rights to property that individualize the business, its products, work and services;
	Sporudi	Intangible assets;
	Other items endowed with the status of indestructibility according to the law	Information;
	Apartment	Other culprits' rights

For a zagalny vipadka - unruly– this is the land plots and all those that are closely connected with them, the movements of which without unforeseen harm are impossible.

At the same time, before indestructibility until the indestructible lane is included and leveled up to a new level, the words (sea, sea vessels) behind generic and species signs, and, to the extent they expand the special legal regime established for the indestructible objects.

Whether the object of inviolability in real operation is based on the physical, economic, social and legal authorities, which may affect the skin in such cases as the main (initial) part of the From living situations, for the purposes of the analysis stage.

In Fig. 1. the characteristic of indestructibility is given as a combination of material, economic, legal and social authorities

Small 1. Characteristics of inviolability as a combination of material, economic, legal and social authorities

The skin object of indestructibility has generic (daily, root) signs that tease out the same type of speech, and types of (private, specific) signs that tease out the same sign. y groups of objects of inaudibility from other groups of inaudibility.

Family signs characterize the inviolability of the object, its non-movement in space without harm, the bond with the earth, durability, the progressive transfer of the property of the object and the accumulated depreciation, etc.

Species marks characterize the functional significance, properties of hearing loss, technical and technological characteristics, forms of moisture, etc.

The main signs of hearing loss:

Signs
Sutnіsnі (genera)
Frailty level:	Absolutely undisturbed, unmoved in space without harm to functional purpose
Connection with the earth:	Mitsna is physical and legal
Functional form:	Naturally-rechova and vartisna
Resilient form in the vikoristannya process:	It is not compressed, the natural form is preserved in accordance with this term of operation.
Trivalality of circulation (longevity):	Bagatorazov's vikorystannya, and the earth - endlessly with the correct vikoristannya
The method of transferring wealth in the process of production or the expenditure of living authorities:	The world is experiencing wear and tear and the accumulation of depreciation and amortization
Suspension meaning:	Corruption of the object often interferes with the interests of wealthy citizens and other rulers, whose interests are protected by the state.
Views (private)
Technical and technological characteristics (mistrostashuvannya, functional purposes, etc.)	They are indicated by specific indicators depending on the type of hearing loss and the extent of expansion special regime vikoristannya inshe maino. Integrity with functional purposes

Classification of hearing loss objects

Classification- This divided the impersonality of the objects of hearing loss into their sub-types according to similarities and differences depending on the type of signs and methods.

Objects classifications and elements of the multiplicity (formerly, spores, etc.).

Types of hearing loss objects:

Sporudi
Land plots
Bagatory plantings
Dilyanka nadr
Water objects
Enterprises
Main rights
Other speeches

Signs classifications are the most important principles of power and characteristics of objects that serve as the basis for their grouping or division.

Classification marks:

Assignment

Capital capital

Future material

Service lines

Features of the design

Surface finish

Number of rooms

The most important classification marks are presented in the table:

Classification marks	Type of hearing loss
1. Walking:	Uncreated(natural): land plots, nadra, natural complexes. Created(pieces): booths, sporudi, bagatoric plantings.
2. Functional purposes:	Virobnychi(directly or indirectly take part from the created product) enterprises, shops, warehouses, offices, etc. Nevirobnychi(do not take the share of the created goods, provide the minds for the service and residence of the population): residential buildings, schools, hospitals, theaters, churches, mosques, sports venues, etc.
3. Form of moisture:	Powers Municipal Mixed
4. Galuzev’s affiliation:	Promislov Budivelny Silskygospodarskiy Housing and communal services.
5. Readiness level before operation:	Put into operation Unfinished everyday life
6. Possibility of privatization	Zaboroneni With the permission of the Order Highly privatized

Under the term “object of inviolability” one can understand the plot of land, as well as all the consequences of the power of a state, an enterprise, a legal entity or an individual.

Non-rukhomist Any object is called, given as a kind of lane, as the law-giver order has recognized as indestructible.

Until then, all objects are brought up, the movements of which cannot be eliminated without introducing significant disruptions or causing ruin. That's why all the past, disputes and ongoing incomplete disputes, however, have the right to be called objects of indestructibility. And here there is no significance, neither the style nor the specialness of it.

And the axis that may be of historical and important cultural significance, such as churches, cathedrals, ancient castles, can also only be intellectually brought to the objects of inviolability for the same reason that the stench does not allow for a free sale, but not for cultural the fall of the state and is under yogo protection.

The Church of the Savior on Spilled Blood near St. Petersburg has been under the protection of the State Inspectorate since 1968.

Types of hearing loss objects

All objects of hearing loss are divided into two types:

Natural objects- These are objects of inviolability of natural terrain (forest areas, land plots, water bodies and above-ground plots). Natural objects with natural roughness.
Piece objects- all this time there was a lot of controversy (private and rich apartment cabins, commercial objects and huge ones, engineers and many others).

Let's take a closer look at the skin type of hearing loss objects and take a look characteristic features Ix vikoristannya.

Basic signs of hearing loss

Among the main prominent sign Deafness can be seen as follows:

High price- The risk of hearing loss for most objects is high. It is not for nothing that rich people buy a rich life, one of the most important purchases throughout their life.
The impossibility of moving— objects of indestructibility cannot be freely moved in space without introducing significant restrictions.
Subtlety to the ground- practically the skin object of inviolability is physically connected with the earth, both legally and legislatively, and also physically (having been created on the earth, the plots above are located in the same earth).
Durability of investment- Throughout the world, the purchase of non-rusting objects is considered one of the most reliable and convenient types of capital investment.
Uniqueness- the skin is non-fragile and unique in its basic physical characteristics. However, it would seem that the typical types may also have significant differences and characteristic features (the place of expansion of infrastructure and other officials).
Waste of value from the world— most piecemeal objects of inaudibility are gradually losing their usefulness in the world of wear and tear and old life. However, there is no need to worry about cultural objects. historical slaughter powers, and even as time passes, the value of such disputes grows less and less.
Advancement of Vartosti Before the awakening of new plots or land plots, there is a period when the creation of new plots begins.
Power control— all business operations and security operations are under the sole control of the state. In order for the purchase and sale of hearing loss to be recognized as legal. there may but be carried out only by additional bodies and special authorities, upheld by the state.
Crispness for people- the objects of indestructibility become painful for people. They are used as a living space or for other purposes.

The power of non-deafness objects

Without guilt, all the objects of indestructibility are filled with the songs of power:

Fundamentalism- be it from the objects of indestructibility, it is impossible to gold, spend or steal. Moreover, many business people value integrity as one of their most important areas of investment.
Brownness- the skin object of indestructibility may satisfy the needs of the hairdresser.
Uniqueness- The skin of the skin has its own moisture characteristics and is unique.
Stationarity- all objects of indestructibility are closely connected with the earth.
Liquidity— non-russiness objects are characterized by low liquidity (the liquidity of sales of non-russiness is low compared to many other types of goods).

Legal classification of hearing loss

Volodynia goals:

Commerce (doing business)
Zhitlova - as a living accommodation for the family of the ruler
Investment - purchasing property with the method of making a profitable investment of financial assets.

Ready for use

Put into operation
Require major repairs, complete or partial reconstruction
Unfinished projects

Possibility of creation

Unexpected objects of indestructibility, before which lie land plots and ancestors of bark copalins.
The created objects are rich plantings, as well as various species.

Piece objects (formerly)

Zagalnaya inviolence:

Likarni
Clinics
Teatri
Museums
Budinki culture
Libraries
Schools
More initial mortgages
Stations

All huge buildings are located in places that are open to free access by the population. Most of them have a catless entrance.

Commercial innocence:

Enterprises As main complexes are also the object of indestructibility. In this case, a few units of non-rumination may enter the warehouse of the manufacturing enterprise different species. These are administrative and production facilities (workshops), water facilities and water supply plantations, engineering and transport lines, as well as numerous government facilities and warehouses.
There were some, the main purposes of which are business, organizing business meetings, conducting negotiations, etc.
Offices - objects of inviolability of commercial value, intended for placement in the staff of military companies, firms, etc. In the role of the office small firms You can have a small apartment, equipped with a special rank.
Restaurants and cafes They are also objects of commercial innocence and serve as a place for a huge food service.
Shops Apart from this, there are also options for renting square meters near a large number of shopping centers.
Garages for rent
Warehouse

Zhitlov's inviolability

Zhitlo- Tse Budova, intended for living people. Life has all the important and necessary supplies for life.

Based on the nature of the forgetting, the peculiarities of planning and local reorganization of living objects, they can be mentally divided into a number of types:

Miska lives
Zamiska is alive
Typical sporudi
Elite sporudi

In terms of dimensions, technical and functional characteristics, you can see the following types of cores:

Vtorinne lived
Zamisky Budynok
Rich apartment booth
Apartment
Room
Individual (private) booth

Natural (natural) objects

We are important natural object Indestructibility is the earth. Moreover, the earth appears in two different aspects:

Earth- These are the plots of land on which the future is planned.
Earth— these are strengthened natural complexes, which are intended for their further development and operation.

Throughout the entire century, the land has been valued as a valuable asset, as a sign of wealth and goodness. It is not for nothing that the American writer Mark Twain wrote: Buy the land - and no one will destroy it anymore. Axis of this, a long time ago, was the struggle for the most beautiful land - territory and natural resources.

Among the objects of natural hearing loss we can name the following:

Dilyanka nadr
Water objects
Natural foxes
Bagatory plantings
Land plots

U in different countries The world has its own laws regarding the sale of natural wealth - forbidden, the possibility of their free purchase and sale by citizens. However, in most countries, all over-reinforced objects of natural inviolability remain under the control of the state.