At an index method the overall balance cost of separate objects of fixed assets which is determined by results of inventory is accepted to base. Wear on fixed assets is also recalculated for the corresponding index of change of cost.
Growth of coefficient of leaving testifies to decrease in technical equipment of the enterprise. However it is necessary to compare coefficients of updating and leaving, and if the last exceeds, it is possible to draw a conclusion on critical condition at the enterprise as on it reproduction of fixed assets is not carried out. In our case the situation with reproduction of fixed assets is not regarded as critical as the updating coefficient several times is more than a coefficient of leaving, and wear of fixed assets in general on ZMGA within norm.
If the organization does not use documents which form is provided above, it is necessary that documents contained all obligatory requisites (the name of the document, date, a unit of measure, signatures, etc.).
At the third way for financing of repair of fixed assets the repair fund is created. It is created for ensuring uniform inclusion of costs of carrying out especially difficult types of repair of fixed assets for a number of years. At this option the accounting of repair the same entries, as well as in the second option, except record on closing of account 89 ( 89 K are made
All these operations have to be reflected in accounting in strict accordance with regulations. In the work the accountant has to be guided by regulations of federal and local authorities, and also normative documents of economic subjects.