Write-off of the main assets. Cashing out and cashing out operations write-off of cash

The axis is already the eighth time for the Russian Bukhoblik / RAS to develop the summaries of the spirit of the rahunka 97 “Vitrati the Future Periods”. The main reason for this was the convergence of RAS standards with international standards financial status/MSFZ. Irrespective of the actual nature of the change - the withdrawal of the future periods from the balance sheet, the reclassification of assets on the account in the debtor's collection on the return of the flow period - the replacement of the account is three, and therefore, the automation of the government's operations is no longer relevant.

For the implementation of operations with RBP in 1C Business Accounting, edition 3.0, the following objects were transferred:

Rakhunok 97
Dovіdnik "Vitrati future periods" / RBP;
Document "Accounts (acts, invoices)";
Scheduled operation "Write-off of future periods";
Zvіt "Finding-rozrahunok write-off of possible bills for the period";
Sound "Subconto card" and other standard accounting.

The plan of the rachunkіv buhoblіku available from the branch "Golovna" of the main system interface:

On the active board 97, information is displayed about windshields that were trapiled in this solar period, but also linger on the future sunny periods.

We pay special respect to other vitrates, who are going to sub-rachunka 97.21.

The analytical appearance of the rahunka is carried out for an additional subconto "Vitraty of the future periods" for the types of vitrates. As elements of subconto vikoristovuєtsya dovidnik.

The “RBP” dovіdnik is available from the one-menu section of the main interface of the oblіkovoї system:

Vіn maє ієrarchіchnu structure of the group of elements. The skin type of vitrati can be seen up to the group of elements of the “RBP” dovetail, and the skin vitrata is one of the last elements.

RBP element card in 1C Accounting 8.3

After the inclusion in the balance sheet of a particular row for RBP, which type of asset can be selected in different rows, for the correct classification of RBP, the requisite “Type of asset in the balance sheet” is selected in the rows of the balance sheet. The value is fixed in the configuration, you can choose one of the following types:

In the fall, according to the rules of recognition, the buhoblik should choose the other way of recognition:

The method of incorporating the cost of the sums of the write-off of the RBP on the current day of the stellar month. Equally write-offs are subject to the “By months” rule, more detailed charges for the number of days per month are available for the “Calendar days” rule, for manual write-offs, the “In a special order” rule is applied.

For the appointment of a number of months and an account of the days of debiting the RBP, the card of the element should be replaced with the props “Period”. Itself in a new one, it seems, how much time will it take to write off the bills of the possible periods 1C on the current bills.

Rakhunok vitrat that stattya vitrat may be refilled, so that the system could correctly write off the vitraty of future periods.

RBP in 1C is displayed according to the debit of account 97 at the time of arrival. For which the document “Necessary (acts, invoices)” is drawn up, which is available from the “Purchases” section of the main interface of the cloud system:

The document is universal and can be seen in operations. The skin type of the operation is set for a specific category of objects. To register the need for RBP, the type of operation “Services (act)” must be selected.

Completion of the document does not have any particular features. Under the hour of creation, the basic rules of work with documents are covered by 1C Accounting 8.3.

As a nomenclature, you can decipher the service element “Object of the RBP” and decipher it below at the site. The request to the “RBP” dovіdnik object is available after the transition to “Rakhunka Oblik”:

The creations of the document allow you to spend three days of possible periods on the account 97. The document forms the same for accounting entries:

Also, RBP is registered as an asset of the enterprise. Further operations will be carried out during possible periods due to write-offs of RBP 1C.

The write-off of the RBP on the part of the in-line period is made out for additional special regulatory operations. For clarity, all regulatory operations are combined in one block and are located at the work station "Closed Month". Work place available from the “Operations” section of the main system interface. In addition, the routine operation of write-off of RBP can be created from the list of all closed operations.

Operations on the working table for the close of the month can be started automatically, in order, by clicking on the button “To close the month”. As soon as the operation is done, it is displayed on the working table in green font.

It is also possible to start the operation OKREMO. For skin surgery, after clicking on it with the right mouse button, there is a context-sensitive menu. The menu can be removed with the selected routine operation.

For vikonan operation, revision of postings is available and the molding of the sound, which is required by the appearance of the RBP.

The postings reflect the appearance of the flow period and the closed part of the RBP sum.

Dovіdka-rozrahunok allows you to:

Rahunok decommissioned / appearance of in-line vitrates, which are debited from RBP;
Analysis of write-offs / appearance of in-line vitrates, as RBP is written off;
The date of the beginning/completion of the write-off of the RBP;
Zalishkova number of write-offs - the number of months (days), which was lost from the ear of the current month before the date of completion of the write-off;
Number of days for the current period of months (days for the current month). Relevant only for RBP, which established the order of write-offs By calendar days;
Surplus on the cob - the balance credited for the designated RBP stats, on the cob of the current month;
Surplus for the end - the balance that is funded for the designated article of the RBP, for the end of the current month;
The amount of write-off of the RBP, which was written off on a daily basis during the victorious routine operation.

Krіm dovіdki-rozrahunka can be molded standard accounting zvіti s selection for rahunki chi subconto. Calls are available from the one-way distribution of the main interface of the cloud system:

We looked at all the objects in 1C Accounting 8.3, which allow us to carry out the full appearance of the RBP.

Tse shvidko that bezkoshtovno!

If the organization takes a decision to write off the main cost, which has not yet been depreciated (to that there may be a non-zero overage), then the reason for this is inadequacy of a far-fetched asset.

Yakshcho OS has become irrelevant, yogo is more beautiful withdraw from the balance sheet and replace it with a bigger current one, productive, quick.

As a rule, the cause of the hour decommissioned before the end of the term coryne whiskey steel:

Breakage - moreover, such that it doesn’t need to be repaired, otherwise it could be repaired from significant losses, which are economically not dosile.
Decreased productivity - through wear, which is up.
Morally old - if the model is suitable for modern vimog.

All the important features of the possession, which came to inapplicability, otherwise the other object of the main benefits should be written off.

What is the right way to take the shape of an object, which has not yet been frozen?

Below is presented cover instruction, yak podkazhe, yak treba d_yati, schob correctly write off the underdepreciation of the main costs, which has become unacceptable.

Pokrokovy write-off algorithm:

Krok 1. Creation of commission.

This group of osіb is formed by the order of the engineer from carrying out an inspection of the main funds in order to identify objects that have become unacceptable and to be written off.

Krok 2. Inventory and inspection of OS.

Under an hour I look around the commission assesses the status of the actual assets, determines the degree of deterioration, and then decides on how to increase the degree of depreciation of the write-off.

Wrapping up their shoes, the members of the committee put together:

about the camp of the object and the need to write off;

Krok 3. Vidannya order.

On the basis of the decision of members of the commission on the write-off of an under-depreciated object, which, having become unacceptable, seems to be.

The order indicates the reason for the withdrawal from the balance, the type of the lane, the lines of the write-off, as if they were charged for the process of the individual.

Krok 4. Ordering the write-off act.

Tse shvidko that bezkoshtovno!

About those, in some ways, vibuttya objects of the main benefits (OS) and how they are documented, the world has been told in our world. About types of accounting records, how to work with vibutti of objects of the main zasobіv, rozpovіmo at this material.

General rules for the appearance of vibuttya ob'ektiv OS

rachunkiv plan accounting style that Instruction how to stosuvannya was transferred, that regardless of the reasons for vibuttya of the main zasobіv for the appearance of vibuttya OZ, okremy subrahunok to rahunku 01 "Basic health" (). At our consultation, we will use the method to select sub-array 01/B. At the time of the day, the first (primary) variability of the OZ is written off for this sub-array at the time of the day, as the object was entered into the account 01. An offensive accounting entry is formed:

Debit account 01/B - Credit account 01

Debit account 02 "Depreciation of the main assets" - Credit account 01 / B

As a result, posting to account 01 (or sub-rachunka 01 / B, as if it is victorious) according to the object, which vibuvaє, the OS is formed surplus variability, as if in a farther away write-off. Yakі with whom robitimutsya accounting records, let's look below.

OS object sales

The sale of the fixed asset object transfers to other income during the sale, as well as the extra cost of the OZ object, which vibuvaє, and vitrate, connected with the sale (p. 31 PBO 6/01, p. 7 PBU 9/99, p. 11 PBU 10/99, Order of the Ministry of Finance dated October 31, 2000 No. 94n).

Free Transfer

In case of a free transfer of the object of the OS, the postings are similar to the records for the sale with one more retail: income, of course, does not appear. MPE, on the other hand, will be paid from the market value of the OS object (clause 1, clause 1, article 146, clause 2, article 154 of the Tax Code of the Russian Federation).

Let's look at the bezkoshtovnu transfer of the OS object from the butt.

Organization transfers free of charge physical person passenger car. Pochatkov's variability of fixed assets to become 950,000 rubles, depreciation was charged at the time of transfer - 635,000 rubles. The market rank of the car as of the date of the free transfer is 450,000 rubles (including VAT 68,644 rubles).

Accounting records for the hour of transmission will be as follows:

Attachment of victory in the aftermath of moral chi to physical wear

If the object of the OS cannot be more victorious through moral or physical wear, wine is written off from booze.

In this case, the variance of the object of the OS from the 01 chamber or the 01 sub-chamber / In the future, it will be shown on the other screens of the organization:

Debit to account 91, sub-rachunok "Inshi vitrati" - Credit to account 01 / B

Vibuttya OZ in the aftermath of an accident, inshoї NS chi shortage

Similarly, write-offs due to moral and physical wear and tear due to an accident, natural disaster or other supraematic situation picked up at the warehouse of other wines.

With a glance at those who, in the event of the fault of such circumstances, were bound to carry out an inventory, intervening the object dotally anteriorly vrahuvat on the rahuva 94 “Nestachy and waste in the collection of valuables” (p. 27 of the Order of the Ministry of Finance, No. 39.08, No. 29. Order of the Ministry of Finance dated 30.10.):

Debit Rahunka 94 - Credit Rahunka 01/B

And let us remember for the presence of wine marks on other windows:

Debit rahunka 91, subrahunok "Inshi Vitrati" - Credit rahunka 94

Similarly, with the previous adjustment of the OZ object on the rack 94, it is considered to be written off after the shortfall, revealed behind the bags of the inventory.

Transfer of fixed assets as a contribution to statutory capital

The transfer of OS objects as a contribution to the statutory capital is considered as a financial contribution. Vіdpovіdno i obіkіk prіdії і dlya z vikoristannym rakhunka 58 "Finansovі vladennya" (Order of the Ministry of Finance dated 31.10.2000 No. 94n). Враховуючи, що оцінка внесеного негрошового вкладу до статутного капіталу ТОВ виробляється незалежним оцінювачем, а учасники що неспроможні затверджувати вартість ОС вище, ніж оцінювач, ймовірно виникнення різниці між залишкової вартістю вносимого об'єкта ОС і вартістю, якою дане майно оцінено незалежним оцінювачем (п. 2 article 66.2 of the Central Committee of the Russian Federation). Tsya retail is insured for rahunka 91.

In addition, the organization-payer of the MAP tax when transferring the main benefits as a contribution to the statutory capital will be responsible for the MAP, accepted earlier before the recovery on this object of the OZ. V_dnovlyuєєtsya MPE proportionally surplus vartosti is transferred as a contribution of the OS object (clause 1, clause 3, article 170 of the Tax Code of the Russian Federation). The amount of the approved MPE by the transferring party is indicated in the documents that make up the transfer of the OZ object, which is accepted until the party that receives it. At the party that transfers, the MPE renewals are secured at the warehouse of financial deposits.

Let's show what was said from the butt.

The organization to make a contribution to the statutory capital of TOV the object of the main income of the first rank is 560,000 rubles. Depreciation at the time of the object's life is 139,000 rubles. Vartist (without VAT), having assigned an independent appraisal to the transferred object, became 480,000 rubles. The number of options was confirmed by the decisions of the participants of TOV. The amount of the previously accepted MPE for the object of fixed assets before the recovery was 100,800 rubles. Also, the renewal of the maximum allowable income for the expansion is 75,780 rubles (100,800 * (560,000 - 139,000) / 560,000).

We will create accounting records for the operation of the transfer of the OS object as a contribution to the statutory capital:

Operation	Debit rahunka	Rahunka loan	sum, rub.
	01/B	01	560 000
	02	01/B	139 000
The party that transfers, in the form of financial contributions, in view of the value of the object of the OZ, recognized by an independent appraiser and confirmed by the participants of the TOV	58 “Financial investments”, sub-section “Parties and shares”	76 "Razrakhunki with different debtors and creditors"	480 000
Written off to the excess of the fixed asset object transferred as a contribution (560,000 - 139,000)	76	01/B	421 000
Renewed VAT when transferring OS object as a contribution	19 "PDV z pridbanih values"	68, sub-chamber "PDV"	75 780
Included in the variance of the financial contribution of the MPE	58, sub-array "Pay and share"	19	75 780
It was shown a positive difference between the surplus property of the OS object and the yogo narrowed estimate (480,000 - 421,000)	76	91	59 000

Yakby difference in the assessment was negative, vinicla b іnsha vitrata: Debit to rahunka 91, subrahunok "Inshi vitrati" - Credit to rahunka 76

Transfer of fixed assets under a mini-contract

In addition, if the OS object is transferred to the exchange for another mine, it is necessary to show the sales of the OS object, as well as the receipt of another lane. The accounts receivable and the creditor's collection, which vindicated as a result of the operations, will need to be secured.

Let's give an example. The organization on OSNT transfers the object of the OZ under the contract of a minimum in exchange for goods. Pochatkova variant OS - 325,000 rubles. Depreciation at the time of the settlement - 86,000 rubles. The goods are valued at 360,000 rubles, incl. MPE 54915 rubles. The exchange was recognized as equal.

Accounting records in the organization that transfers the OZ object in exchange for goods will be as follows:

Operation	Debit rahunka	Rahunka loan	sum, rub.
Written off the primary variability of the OS object, which vibuvaє	01/B	01	325 000
Written off depreciation of fixed assets at the time of vibuttya	02	01/B	86 000
Confirmed the negotiation of the transfer of the fixed asset object under a mini-contract	62	91	360 000
Accrued VAT for the hour of transmission	91, sub-chamber "PDV"	68, sub-chamber "PDV"	54 915
Written off to the excess of the fixed asset object transferred under a mini-contract (325,000 - 86,000)	91	01/B	239 000
Purchased goods under a minimum contract (without VAT) (360,000 - 54,915)	41 "Goods"	60	305 085
Acceptance to the form of MPE for the withdrawal of goods	19	60	54 915
Removal	60	62	360 000

Sailors from the 9th revival did not hurry up, they praised the natomist to the term

"Before ursk” sounds like a synonym for dashing in Russia even though it may be.
A day of catastrophes did not call for such a strained interest in the community. On її tli everything else is a different plan. If you want to waste the stench, you can fight it.
The country wants to know how and why Kursk died. We need to pronounce for a long time to get rid of food. With one method - to get ready for the next steps. Vlady has a special secretary.
Ale richly scho we already know and without її misleading explanations.
If you want, you know, we still let you know in the book. Whispering suspіlstva zvelis until z'yasuvannya versions of the death of the Chovna. The version of the hour of God, thrown in by Svidomo and disorienting.
Let it be said zhorstko. Sometimes the death of a soldier - the whole robot. This death has nobility and that very “necessity has been recognized”. Viysk's navchannya at the hour of peace is the same as a robot, and she is also tied with a rizik. Zreshtoyu, on skin preparations, there are allowable (planned) expenses.
95 members of the crew of the "Kursk" perished in the wake of the first disaster.
23 For a long time they were lost alive.
The unmediated causes of the death of 95 cases are the main and technical problems, to which support may be of indirect interest. To the right of the military and techies - expand into them, add to us and turn on the future.
Why did you perish, who else could be lied to? The axis of the head feed. Vіn є the greatest suspіlnym _interesom.
"Kursk" became a national dashing in those years that day, if maybe one hundred and fifty million people were watching television and radio receivers there, on the bottom of the Barents Sea. Live it without repeat, but hope for the order.
"Kursk" became a global catastrophe, if one hundred and fifty million people realized: they were not lying.

* * *
From the beginning of the last year, Novaya Gazeta correspondent Olena MILASHINA has been investigating the accident of a nuclear submarine cruiser in the Barents Sea. Before you is a picture of quiet days. Vaughn is folded behind not known to the wide zagal i, zokrem, secret and closed documents. Comments are reduced to the required minimum

D on the tenth sickle about piv for the eleventh evening "Kursk" vyyshov іz Zakhidnoy Soobi for the beginning. Zvichaynya naval officer under the supervision of the commander of the Pivnichny Fleet V'yacheslav Popov. The submarine cruiser, as a rule, did not have 22 regular winged missiles with an excellent warhead, and the main firing was small enough to conduct so-called “practical” missiles and torpedoes without a warhead.
The commander of the underwater chovna, Gennady Lyachin, went out to the sea. After navchan vіn zbiravsya zvіlnitisya at the reserve. Before sailing to the sea, he happened to get a crew, take boys from another ship. At the same time, it’s obvious on the right - there are no people in the fleet.
There was nothing superfluous with the commanders placed in front of the Kursk, everything went on, as if for sure, in two moments. First, there were two civilians on the ship, one of them was M. Gadzhiev, an engineer from Dagdiesel, a plant that vibrates torpedoes. The presence of civil fakhivtsiv gave rise to anonymous versions about the testing of a new modernized weapon on the Kursk. Ale, on the training grounds, there is no way to test the sbroya, it is more on the planned trainings, as they are small in the Barents Sea. For our tribute, the civilian fakhivts spent a lot of fun on the Kursk, they just asked the commander to take them with them to training. About the presence on a civil ship, no one would know, yakbi is not a tragedy.
I more...
For tribute, taking away from different, independent ones, one type of one dzherel, under the hour of arranging for ammunition in the Zakhidniy Osobi on the engine torpedoes 65-76 (sailors call it “tovstoyu”) became poozhezha. The serious situation was not respected by the serious laying, in order to see the schedule of the navchan. That th at "Kursk" was not left behind in the last hour: it was exactly about the fourth wound of the day to take a position in the range of the Barents Sea for the first maneuver.
Vranci of the eleventh sickle "Kursk" behind the plan to launch the maw vikonati missile shooter. About the tenth year of the wines, I was following the flagship "Peter the Great", which portrayed an immovable opponent. From the depth of fifty meters "Kursk" launched practical cruise missiles "Granit" on the target and about another year with some additional results. Having completed the maneuver, chauvinistically spitting near the surface of the camp and having changed to a non-tethered link with the command post of the Pivnіchny fleet, points out, if the commanding officer, Admiral V'yacheslav Popov, confirms the date of the coming day - 12 sickles.
Evidently, during the first hour of the sessions the “Kursk” link was two-fold: upstairs - on the periscope depth, suddenly - at the underwater position from the flyer. What to say about the captain's prorahunks, call for tse, podbivayuchi the results of the war, lower the score for the victorious battle right.
At Friday evening, Popov confirmed the plan for the beginning of the offensive. On Saturday, it was planned to fire torpedoes and fire at the L-3, as the fleet calls maneuvers from projectile strikes. "Kursk" confirming the clarity of the taken away task.
As a rule, underwater chovni were rolled out in strictly designated areas of the landfill. "Kursk" occupied its own area. The launch of warships on board with the flagship "Peter the Great" is responsible for passing through the districts, playing the role of a smart opponent, as a way to conduct torpedo firing in a suvoro injection of the skin submarines for an hour.
"Kursk" can shoot near the intermediary between 11.40 and 13.20.
Rivno opіvnochi іz friatnitsa on saturday in the management of pіdvodnym chnân entered torpedo firing officer Vice-Admiral Burtsev O.V. There was a radio report from Kursk about the first time: “Having occupied the area, the shooter is able, ready ...”
At about 11.00 am, a group of aircraft carriers (large aircraft carriers, cruisers, anti-aircraft ships, anti-aircraft ships) on board with the flagship "Peter the Great" went to the Kursk area.

* * *
On the 11th year, 28 hvilin 26 seconds on "Peter the Great" fixed the first vibe.
About 11 years 30 hvilin 42 seconds - another.

* * *
Chronicle of the hour spent
Mayzha three years - from 11.00 to 13.50 - the launch of the ship passing the area of "Kursk". A torpedo attack is not a stench. (Now a practical torpedo is going to hit the target, firing flares.) You should not go to the appointments for the hour (on the day after the torpedo attack).
For the set-up mode, the link for the hour of torpedo shooting is to be blamed for going to the link for trich. For the first time, she is guilty of adding that the shooter is vikonan, but if she is not vikonan, then for some reason. The other is if you know the number of torpedoes you can get. (If the shooter is practical, the torpedo is left afloat, but it may appear to reach far into the torpedo catchers. You know by the "snitch" - such a revolver in the middle of the torpedo, as often and thickly hitting the її hull. You can knock more.)
The next time you go to zv'yazok, schob dopovisti about the drain and the call to the area.
As long as you don’t see the call after torpedo firing, which you see or don’t see, the wreck of warships cannot have the right to deprive the area of \u200b\u200bthis chovn.
At the shift log of the command post of the Pivnіchny Fleet (respect!) there is an entry: "About 13.50 start of work for the best option."(The formula “for the best option” means that the next hour became NP.)
"Rules for the Testing of the Landfill" - one of the most important closed key documents for the fleet, which regulate the rules of combat training, punishing you to get used to when you set up a call to everything accessible ways and start a ryatuval operation, as if by stretching one year after inserted term choven not viyshov on zv'yazok. In fact, the law is for seafarers and management services.
Volodymyr Chernavin, head of the Navy from 1985 to 1992, explaining the essence of this document in this way: “At the end of the signal (“Accident of the underwater vessel.” - E.M.), the fleet is alarmed by the fleet, and the system of emergency security of the vessel is started. Flying flights to secure a call and a call with the ship, the ships of the vessel that are in this area are shown, commands are given from the first move to the city of departure, so that it is reasonable to understand the first day, helping to help the speedy hour " .

The record at the rotational journal should be noted that already at 13:50 the worker knew by training that it was trapilos. However, I believe that the torpedoes on the Kursk are wrong, otherwise the maneuvering of the ship was not far off.
It’s even more marvelous, even, as it’s said higher, before the intelligent aircraft-carrying rich-cylinder group (AMG) included both proto-chute ships and aircraft. The stinks were not only able to quickly reveal the choven (for which stink and creation), but they could watch the yogo maneuvering for the whole hour, if the AMG passed the Kursk area.
Proteker navchannyami ignoring the vibuhi, who ran after an hour with an ear of torpedo firing, didn’t notice, and didn’t report them to the command post of the Pivnichny Fleet. Ships go from the area, not checking for notifications from the "Kursk".
For our information, V'yacheslav Popov immediately sent a vibukhiv to fly on a helicopter from "Peter the Great" to Pivnichnomorsk. Popov is an informed water worker and, obviously, I once understood that there was an accident on the Kursk. At the base in Pivnichnomorsk winery, it is possible to get in touch with the commander-in-chief Kuroydov and discuss the situation. Although such a possibility is small even on "Peter the Great". Ale, perhaps, wine does not dare to independently voice the combat anxiety.
13.50. "Kursk" is already two the end of the year lie on the ground with a turned nose.
At the same hour, captain-lieutenant Andriy Kolesnikov takes command, and the crew, having lost their lives, cross from the 6th, 7th, 8th exits at nine. The boys are trying to speed up the emergency exit of the ninth day, but they don’t go into it. Then they start squealing SOS and check, spodivayutsya, that they are already whispering and they will be contacted soon. And then the ships, carrying on the navigation, came from the area.

* * *
According to the plan, the beginning of the departure of the "Kursk" at the call of the maw will start after the fusion at 18.00. At the command post of the Pivnichny Fleet, the late "Kursk" check like a diva, check and ... do not shy away. (Formally, the explanation of the move on the air is: without announcing the emergency signal, that water supply of submarine ships cannot have the right to go on air, so as not to show themselves.) Just about 18.10 (from the moment of the accident, six years passed) and the ryatuval tug SB-253 anchored and sailed off the chovna area.

Boyov's alarm dosi is not voiced.
About 19.00 at the watch post, the call "Great Deer" and the commander of the cruiser "Admiral Kuznetsov" should be informed that about 18.30 the call "Kursk" (positive - "Gvintik") was heard on the air, but the call was not stable. On the basis of this command, it is easier to rob the visnovok, so that the "Kursk" drained the camp near the surface of the water and could only seriously damage the main bells and whistles.
We know now that Kursk is not split in an instant. Ale, as the submariners explained, at the stern lines on the lines of the Antey project (for example, Kursk) there is a backup radio station. It's quite possible that the lads tried to get on the call.
Tse means that about 18.30 they were left alive on Kursk.
The commander immediately gave an order to comb the area and from early on until the ninth evening, the ships on the choli s "Peter" whispered chauvin, that the drain, to my thought. Darkness, and Kursk still cannot be seen. Popov gives the command to sail the sea of new ships.
About 23.30 the commander of the Pivnichny Fleet deafened the battle alarm. After the accident, 12 years have passed.

* * *
Nothing from Saturday for a week.
Once I wrote the order about the combat alarm, Popov asked to drink on all ships: the stench was warning of the sound of “SOS”. About 04.38"Peter the Great" said that at the point with the coordinates: latitude 69 degrees 37.8 hvilin, longitude 37 degrees 33 hvilin, I sense the "SOS" signal. At the shift log of the command post of the Pivnіchny Fleet, it was recorded that SOS could smell 15 OS. Tse radio operators from different ships. Accuracy of designation plus or minus 300 meters. Glibina 108 meters.
I guess, "Kursk" sank at the point with coordinates: latitude 69 degrees 40 minutes, longitude 37 degrees 35 minutes. Like a bachimo, the coordinates of the SOS signals and the channels are getting off.
About 04.38 13 sickle boys on "Kursk" are still alive.
Near the area with the coordinates of "Peter the Great" fixed the work of the torpedo "informer" - part of the strike through the intervals of the hour. Tse, perhaps, hit a friend with a practical torpedo, which was lost on the Kursk (USET-80). Let us tell you later that the SOS signals were confused with the technical noises of a snitch. Inhabitants can believe, fakhivtsі - nicoli.
8.33. Week, 13 sick.
For twenty years after the disaster vilitaє poshukovoy litak with magnetometers ( special accessories, which react to the metal hull of the underwater hull) and active (the stench gives signals, and it is easy to mark them) buoys. Through the first half of the year, the sunken “Kursk” floats around the sunken “Kursk” and throws it with active buoys of different colors.
The ship "Rudnytskyi", which reached the area, emitted an emergency red-and-white buoy from the "Kursk".
Ring two emergency buoys on the strings, like, honestly, the submariners often weld to the string before leaving the sea. Potone choven chi nі (only in this way they let the buoy go) - more food, but from the way you get out (the design is not good) and get lost in the guinea, which happened more than once, then it’s definitely going to be bad. Ring two buoys on the strings - bow and stern, and on the strings of the "Antey" project (such as "Kursk") one - stern. What only did not know in the Barents Sea at the scene of the disaster: and boisterous fools (because they were signal buoys, they would throw off the anti-tow air), and pump cabbages from Peter the Great. They didn't tell us anything about the red-and-white emergency buoy from the Kursk. More precisely, they were delusional that there was no yoga.
About 9.00 the wound of one of the active buoys is revealed from the "Peter the Great" and exactly the location of the "Kursk" is established.
It dawned on me that the yakbi had flown for a year after the absence of the Kursk at the call, then about 15.00 on the 12th serpny chovven buv bi manifestations. Spent at least twenty years of a precious hour.

14.45, 13 September (27 years after the disaster). Popov flew a helicopter "Ka-27" to the "Peter the Great" and entered into control of the search forces.
11.00, 14 hours. The Navy's curiosity suggested that the Kursk would fall on the ground through malfunctions of the disturbances. (Who is the professional illiteracy of the Navy’s army, what is a cynical roar on the inhabitant? Only diesel chins can lie on the ground. was staged.) Fakhіvtsі vіrazu razumіyut, what a catastrophe has become.
Also, it should be noted that the submariners on the Kursk have installed that bell.
A call from "Kursk" was right at the moment of the restorations. Zokrema through an emergency buoy, in which there is a special telephone attachment.
If you want to make a call, it’s not as important as those who called on the 14th sickle with kim.

How many days to proponuyut their help Norway and England. Ale ryatuvalna operation has not yet been officially announced, the Kursk oscillators have been voiced only as emergency (so that the unimportant and the crew can run into them on their own).
Russia does not accept foreign assistance. The head of the Kuroidov told the presidents about those that happened, and, as we say later, Putin, stverzhuє, that he is fighting against the forces of power.
15 sickle. The Headquarters of the Navy officially informs about the beginning of a ryatuval operation for the help of special deep-water devices. They also said that the first three waterways were flooded on the Kursk. It is clear to the fahіvtsy that for such ruins Russia can’t get into the hands of self-harm with a guard already to wind up not a coat, but a part of the crew.
Vice-Admiral A. Pobozhiy flew to Brussels to negotiate as much help as possible on the side of NATO.
On the first day of the 15th sickle at the headquarters of the Pivnichny Fleet, the riverman of the chief of staff Mikhail Motsak said that for an additional sound-submarine call (tapping), a call was made with the crew of the Kursk.
Motsak maw at that hour sama new information about those who trapilos.
16 sickles. Ide didn’t think of navit fahivtsyam ryatuvalny operation. One by one, the convoys of the ryatuvalny equipment with the emergency hatch of the 9th air traffic control of the Kursk are fired. Must try not far away. According to the official statement of the press service of the Headquarters of the Navy, the failures are explained by a strong underwater current, low visibility of the water, the lamentation of the sea and the great roll of the Kursk about 60 degrees (nebium may have spread).
The captain of the 3rd rank A. Sholokhov, who was dabbling in the deep water apparatus "Priz", confirmed that the speed of the underwater flow is not more than 0.7 knots (normal, then), and the visibility is acceptable for ryatuvalnyh robots. I have no heel, lie like a plaza on the ground.
The press service of the Navy also confirms that the success of the ryatuval operation in the greater world is to fall in the hands of the submariners themselves, as if they are resting at the floodplain. The stench itself can pick up the spirit of that child, repent of itself independently. Therefore, it is logical from such a firmness of the press service that the whiskers are screaming: on the fourth dob after the catastrophe on the Kursk chapel, you are alive and vryatuvat їx may be less powerful initsiativa.
And the vice-premier of Russia, Klebanov, has been declaring the same day that "the crew of the Kursk is no longer showing signs of life."

IN THE PRESENT DAYS AT THE APPOINTMENT OF THE PRESS SERVICE OF THE NAVY I SET UP ON THE 17TH OF THE SERPENT COMMISSION DISCORDING. WE SHOULD BE DISCOVERED, WHAT THE ALL CREW IS DISAPPEARING AT THE FIRST HVILINI AND THE ANNIVERSARY OF THE CATASTROFI.

18 sickles. Head of the rank commission I. Klebanov declares: “Already in the other half of the day on the 14th, it became clear that there were no living people in Kursk.”
President Putin arrives from Crimea and declares that foreign assistance on the cob of the day is not small sensation through the filthy weather mind. We called at the hydrometeorological service: in fact, on 14 sickle days the wind rose up to 10-15 m near the sea (beyond the worlds of the Barents Sea - not even great). Already on the 16th, on Wednesday, it was time for a turnaround.
Near the disaster area - 22 ships of the Pivnichny fleet. The same submersible apparatus with a lot of water doesn’t even bother with the coomings-maydanchik 9 vodsik.

19 sickles. Trivae ryatuvalnaya operation. Try again soon.
Chief of Staff of the Pivnіchny Fleet Mikhailo Motsak, who at that time knew that they hit the Kursk both on Saturday and in the week (it was documented in the shift logs of the command post of the Pivnіchny Fleet), like: “The entire special warehouse of the Kursk submarine boat” "Having died at the first hvilini accident."
If it became clear to the Viysk officials that there was no one else to rally, the "international phase of the ryatuval operation" began. Tobto Norway and England win "good" on the order of the dead crew.
What day come British ryatuvalny mini-submarine chauvin LR-5.
For the next day (Week, 20 Serp, year of the night) a Norwegian vessel is approached by deep-water divers. Trochs more stench were prepared until the 9th edition, conducting training on the same type of "Kursk" chandelier "Eagle".
21 sickles about 7.45 wound Norwegian guards opened the upper hatch on the 9th gate, and at 13:00 the stench opened the lower hatch.
After the remote obstezhennia of the ninth video camera, it became clear that the entire crew had died.

Foreign warriors spent thirty years and forty-five years on the mist of the catastrophe. From the moment of otrimannya, the Russian side needed more than two debacles to complete the work. Moreover, the whole operation - including delivery by sea to the underwater stage - did not take place in the most emergency mode!
The ryatuval operation at sea has been completed.

"Dead" wedding
The land operation is being started in order to respect the political prestige of the country and the defense of the Navy.
Now it is time for the naval and political education of principles.
"The crew of the "Kursk" perished in the first few accidents," the Navy officers say one by one. (Kuroyedov, Popov and Motsak especially received the information about the “SOS” signals.)
On the 6th of spring, the same seems to be the head of the orderly commission Klebanov: “Mayzhe I can sing-songly say that if the underwater chauvin “Kursk” lay on the ground, there were no longer any living there. SOS signals, - Klebanov said, - were misinterpreted by fahіvtsі. Those were technical noises.
Until then, let us tell President Putin that it’s his fault to call for a call only about 23.30 12 April and to send a call, which is a sign, to be introduced on this day, to that and the announcement of the combat alarm, and the search, and the ryatuval’n’ work in the Kursk area » next to evaluate as soon as possible. What is the fault of the year and voicing to the whole world.
What President Putin said in an interview Russian TV channel: “For sure, a call was sent on the 12th sickle about 23.30. Vaughn was stunned at the roses. ( So I said. - EAT.) For rozshuk such minds are regularly charged 7 deb. It was not until 4:30 am on the 13th sickle, and about the 7th early morning I was informed about it by the Minister of Defense... And immediately after the bells were fired, the ryatuval work was broken. I repeat, immediately afterward, use the link. It took 4.5 years to talk about those who started ritual robots.

* * *
25 Zhovtnya. It was lifted first of the body of the water workers. Through the bad weather, they could not be transported to the pathoanatomical center, which was guarded by special services in Sevrodvinsk. In the presence of the Norwegians, a note was found in the gut of Andriy Kolesnikov, the commander of the 7th division of the Kursk. From the notes we found out that 23 people from the crew of the Kursk were taken alive after vibrating on the chute.
On the 27th of July, press secretary of the Headquarters of the Navy Igor Digalo said: “The first days of the higher step effective". And today all the naval authorities are stverdzhuє: the crew from the first whilins of the tragedy was praised not by us, but by the masters of mass information.

P.S.
I realized that a newspaper publication is not the signature of the next group of the prosecutor's office and, moreover, it is not a decision of the court. Ale vysnovki, yakі blaming the result of a simple setting of dates, hours and facts, allow you to vouch for the smut food: why could the sailors be turned out of the ninth day?
I want a lot of great kerіvnikіv, schob it sounded differently. We can't help anything.
In 1970, the first generation of nuclear weapons "K-8" were assigned to most of the crew. In 1983, 104 specimens of 120 were turned in the K-429. 1989 rock gin "K-278" ("Komsomolets"). 42 specimens were vryatovan.
The operation of the Kursk nuclear-powered icebreaker is the first in the history of the country's nuclear submarine fleet, during which the people were not killed.

12 sickle - the river of the death of the "Kursk" and 95 members of the yoga crew. We are not told the date of death by the water workers. Tell relatives. Wanting visnovok pathoanatomical examination, obviously, є. It seems to us that there is a mystery of consequence.
The note of Captain-Lieutenant Kolesnikov has not been sounded for the most part.

Apparently, at least one more note was sent from Kursk. Zmist її tezh hovaєtsya.
It’s funny here taєmnits: vіyskova, sovereign, slidcha.
I alone, naygolovnіsha - special secretary of power.
And for the food, which is smart to chirp us, sing it already.

Why, since the “Kursk” is not viyshov on zv'yazok, did not voice out at the hour, how to follow instructions, combat anxiety and the ear of a ryatuval operation?
Who should leave the emergency choven, go out of the Kursk district and continue to get started?
In what weather, zustrіchі, did you negotiate the first year after the catastrophe?
On a similar basis, as if to believe the words of President Putin, the head of the Kuroids was assisted by foreign aid in the first days of the accident and accepted її, if it was clear that there was no one else to blame?

If you want to get some food, we will try to take it out from the commander of the Navy V.I. Kuroidov. Might be good for an interview.
Ale є th іnshі nutrition to іnshih diyovih osіb.

The first order of write-off of the main expenses, which is necessary to pay off in 2019, is necessary. Let's look at how the documents are to be prepared at the same time, how the posting of the vicorist should be carried out in the accounting office.

Dear readers! Article rozpovidaє about the typical ways of solving legal nutrition, but also the skin type is individual. How do you want to know, how solve your own problem- contact the consultant:

APPLICATIONS AND INQUIRIES ARE ACCEPTED ON A QUOTE AND WITHOUT HOLIDAYS.

Tse shvidko i QUOTE-FREE!

Usі OS if you wear out. Possibly both physically, and morally old. And in such situations, the accountant varto rose, how to write off the object from the balance of business.

What do you need to know?

Before looking at the qієї those are significant, what are the costs. Without a clear understanding of such statements, it is impossible to get to the bottom of all normative documents from the appearance of objects.

Required terms

The main costs are part of the mine, which are stagnant as a practice in the production, when given, managing the company for a long time and more.

The natural form of such objects is taken. With the improvement of the level of depreciation, the OS depreciation is changed and transferred to the co-depreciation for additional depreciation.

The price of the main allowance for the depreciation savings is taken into account by the net main allowance. Tse zalishkova vartist. The OS is due to be correctly displayed by the boobies.

Is it necessary?

Bookkeeping for such objects:

to control the presence of OS and yoga security from that hour, as it is possible to bathe and until the moment when it vibrates;
it’s right that she should pay the dues in her own time;
take the information in order to carry out the correct rozrahunki in order to pay for the state treasury;
control, chi is correct and effectively vykoshti koshti for repairs;
control the efficiency of the operating system by running the set hour;
take into account the information for the preparation of statements about the presence of such objects.

Legal basis

Vibbutt rules of the main provisions are considered in paragraphs 75-85 Methodical instructions from the accounting form of the OZ (Order dated July 13, 2003, No. 91n).

The order of conducting the accounting of the main zasobіv is examined at Art.

Features of the procedure

In order to achieve the goal of legislating, varto know how to organize the write-off of the main assets. It is significant why the object can be vibuvati and how such a process can be represented in a buhoblіku, on the basis of documents it can be grounded.

Possible reasons (please provide)

The balance of the company can be deducted from life, possessions, materials, transport, which are important to the OS, as stinks have become unacceptable, if possible:

physical wear, if the object becomes not an adjunct for a vile vengeance;
emergency situation;
spontaneously famously;
destruction of normal minds vikoristannya toscho.

Objects are being written off, as they have become morally obsolete for the first hour of life, expansion, reconstruction and technical re-engineering of the company, the shop and other objects.

Main objects should be written off and then, if you can’t replace them, otherwise it will be an underestimated business in the economic plan.

More є taki submit for write-off:

the object is being sold to a third party undertaking of a physical person;
The OS is transferred to third parties on a free basis, or it can be changed for another time;
popovnyuetsya statutory capital other firms for OS account;
the object is given abo .

It is not possible to write off the OS from different:

Documentation

Stages of the procedure:

A commission is created for the vibuttya of the object, which can be solidified by the order of the businessman.
It is issued by the members of the commission, if the object is checked, what is vibuvay.
To be signed by a private liquidation letter.
An act is being created for the one that the OS is written off (substantiation - the director's order).
Change records in OS inventory cards.
The operation is in keeping with the accounting look.

When vibutti myna, the following documents can be formed:

To this end, documents can be prepared that can confirm the decommissioning of the OZ, as well as provide arguments for presenting the possibility of further deposition of the object.

The write-off act is drawn up after the object is liquidated (paragraph 78 of the Methodical statements). Note that the OS vibrates, viroblyayetsya in OS inventory cards ( , ).

Acti prepared in 2 copies. To be signed by members of the commission, appointments by the kerіvnitstvom. The first one will be handed over to the accountant, the other will be lost in the individual that you carry for the OS.

This is also the basis for putting the object into storage and selling the items that are out of stock. As soon as transport is written off, then before the accounting varto file, not only an act, but also a confirmation to confirm the hire of the car from the appearance to the DAI.

Defective capacity

Defective capacity is folded, like:

At the time of liquidation of the old possession, the organization can take away some spare parts or materials. The commission is given an assessment of the current value up to the market price. An accountant will also turn on such a profit before operating.

Otzhe, varto OS vrakhovuvati in the taxable form (). Zalishkovu vartist of OZ and vitrate, which is connected with liquidation, varto is shown at the warehouse of other vitrates in that period, until such a stench is seen (paragraph 11 of PBO 10/99).

Current wiring. Let's imagine the postings of the table:

How should the liquidation of health facilities be carried out with special support companies, then spend on the construction of such robots for additional postings:

OS depreciation

Depreciated mining companies - objects of such a plan:

the main benefits that were transferred to the undertaking on a free basis;
objects that are insured up to the living fund;
OS of a non-commercial firm;
bagatorichne plantings, etc.

Depreciation is paid off from that hour, as soon as the assets are put into operation, and until the moment, as soon as the total amount of money is repaid, or the fixed asset will be written off upon depreciation.

Usі postings z depreciation vіdrahuvan lead behind rakhunok 02 bukhoblіku. At Kt, for balance, passive rahunki, they win the sum of money for the same amount of OS.

According to Dp, write off the depreciation amount for the next hour of non-current assets. Depreciation can be improved by the following methods:

linear;
written off for the term, the stretch of some kind of object will be corny;
according to the changed excess;
write-offs from the proportionate spіvvіdnoshennі obyagu vrobnitstva goods.

Methods are chosen under the rule of self-sufficiency, and are adopted in public policy. Robbing wiring, narakhovuuch depreciation:

Dt 20, 23, 25, 26, 29, 44 Ct 02

Vrahovyuchi rob scheme narahuvan, assigned to the fund for inventory objects, spend the amount for Kt 02.

The trading company is liable to include an increase in depreciation for the windshield. І todi relevant dp 44. For all types of objects, do notably conduct an analytical appearance behind a rachunka 01 and such an appearance of inventory units for Kt 02.

The procedure for writing off the depreciation of the lane is shown by postings to the skin necessary register and rahunka buhobliku, the form of the managerial and taxable plan when taken from the balance sheet of the company.

Non-reversible intangible assets(patent, trademark, the right to wine) are accepted and placed on the obl_k komіsієyu, so I can sign the act of acceptance.

Won to set the primary price, imagining it in the balance sheet asset. Keeping the appearance of intangible assets in stock rahunka 04 - active rahunka.

With this appearance, it’s the same, like an hour of operations for rachunks, the appearance of the main zasobivs. When vikoristannі aktivіv such a plan depreciation narakhovuєtsya for the moral depreciation of objects. Narahuvannya spend a lot of time.

The financial result is not significant. Rozrahunok lays down the foundations of the first indications, such as intangible assets to put on the book.

Depreciation is charged on a passive account 05, the amount is accumulated according to Kt 05, and written off at the expense of assets (Dt 20, 23, 26, 29 Kt 05).

The one who came to inapplicability

The procedure for decommissioning an object, which, having become irrelevant, may have its own features for improvement:

write-off standard;
the evidence of the guilt of the practitioner of the acquisition of another individual in the fact that the materials were collected.

The price of the fixed OS is written off within the framework of the standard of natural costs for the rahunka of the vitrate for virobnitstvo, and over the standard - for the rahunka of the wine individual or for other vitrati.

Accountants can write off low-value and shvidkoznoshuvani objects when transferring them to vikoristannya, or else keep the form evenly. Selected ways to indicate on .

Vartisny pokaznik at 100,000 rubles. Accounting small price - objects, the price of which is not more than 40,000.

The same order of decommissioning of the varto is to be taken for inventory, the state's equipment, the warehouse of which is not shown in legislative documents.

At Zagalnye vipadkah tse:

office furniture;
kitchen accessories;
electrical installation;
Інші objects (іnventar, scho vykoristovuєtsya when choosing the territory, zasіb for extinguishing fire).

The write-off of the material is charged for Kt of accounts 10. For the debit, there will be accounts 20, 23, 25, 26, 91, 99.

In order to determine the number of points to win OS and Nadal, to create a commission (). In order to write off the object, which has become irrelevant, prepare appropriate documentation.

The extra cost of the objects is written off from Kt 01 sub-rachon z vibuttya OZ at Dp 91 sub-rachunk s іnshih vitrates. In such a situation, the indicator of excess vartosity is equal to zero, the depreciation shards have been accumulated by the whole world.

Vitrati, connected with the liquidation of the status, write off Dt 91/2 Kt 23.

The values of the material plan, which were lost during the decommissioning of the substandard for renewal, that distant substitution of the OZ, are due to fall behind the market price at the time of decommissioning. Allocate a sum of money for financial results.

Such rules of appearance are being established. Take to the shape of non-applicable spare parts, brucht cost according to Dt 10 Kt 91/1.

Depreciation object

As an object of relations, at the hour of debiting the operation will be carried out:

decommissioning of corn stalks;
write-off of depreciation;
written off from depreciated objects.

Power extension

It is necessary to know how to write off the main assets from the balance of business, and set the norms. Let's look at some of the limits that can be discussed, as well as what kind of disposal is required.

What is the limit?

The main costs, which can be up to 40,000 rubles, can be charged off at once. And since 2019, the year of the object up to 100,000 rubles is not OS. Otzhe, vartisnі framework for vyznannya ob'ektiv depreciated zbіlshe z 40 yew. up to 100 thousand

The price range for low-value assets has been reduced to 40 thousand, see paragraph 5 of PBO 6/01. Usі ob'єkti z varіstyu up to 40 yew. can be switched on to the warehouse of the material stock, if the term is more than rock.

The threshold varity is restored to the buhoblіku just as it is in the succumbing appearance.

Yakshcho in Oblikovi Polіtiye of the Rights of the RIVISHENNEIT SHIVERNOIT MINONITS up to 100 TIS, not fateful LIMIT, Vikoristova in Bukhobelka, at 40 teas.

At buhoblіku written off zdіysnyuєtsya one hour before the hour of putting the OS into operation.