IT IS REGISTERED
Ministertvom of justice
Republic of Uzbekistan
On October 30, 2009 No. 2028
of September 30, 2009 No. 85, on September 30, 2009 No. 95, on September 30, 2009 No. 6
About approval of the Regulations on procedure for determination and reflection in financial accounting of depreciation of fixed assets of state-financed organizations
According to the Law of the Republic of Uzbekistan "About financial accounting" (1996, N 9, the Art. 142) and for the purpose of execution of the order of the Cabinet of Ministers of the Republic of Uzbekistan of August 12, 2009 N 02/5-82, the Ministry of Finance, the Ministry of Economics of the Republic of Uzbekistan and the State committee of the Republic of Uzbekistan on architecture and construction decide sheets of Oliy Majlis of the Republic of Uzbekistan:
1. Approve Regulations on procedure for determination and reflection in financial accounting of depreciation of fixed assets of state-financed organizations according to appendix.
2. Not apply since January 1, 2010 in the territory of the Republic of Uzbekistan the Annual regulations of depreciation on fixed assets of budgetary institutions and organizations approved on June 28, 1974, the State Planning Committee of the USSR, the Ministry of Finance of the USSR, the State Committee for Construction of the USSR and TsSU by the USSR according to the resolution of Council of Ministers of the USSR N 824 of November 11, 1973.
3. This resolution becomes effective since January 1, 2010.
|
Minister of Finance |
R. Azimov |
|
Minister of Economic Affairs |
S. Bekenov |
|
Chairman State on architecture and construction |
B. Hodzhayev |
Appendix
to the resolution of the Ministry of Finance, Ministry of Economics of the Republic of Uzbekistan and the State committee of the Republic of Uzbekistan on architecture and construction
This Provision according to the Law of the Republic of Uzbekistan "About financial accounting" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1996, N 9, the Art. 142) determines procedure for determination and reflection in financial accounting of depreciation of fixed assets of state-financed organizations.
1. Depreciation of fixed assets of state-financed organizations (daleeorganization), is determined annually proceeding from Annual regulations of depreciation, fixed assets of state-financed organizations (further - depreciation regulations), according to appendix to this Provision, and monthly is reflected in financial accounting and the reporting of these organizations.
2. The ministries, the state committees and departments, in necessary cases, can establish in accordance with the established procedure regulations of depreciation of fixed assets in the organizations of the system taking into account the term of useful use of fixed asset objects according to specifications and/or recommendations of organizatsiyizgotovitel, in the sizes which are not exceeding the regulations determined by this Provision.
In cases of improvement (increase) of originally accepted normative indicators of functioning of fixed asset object as a result of the carried-out completion, additional equipment, reconstruction or upgrade the organization reviews useful life on this object since the first of the month under report following after month of completion of completion, additional equipment, reconstruction or upgrade of this object.
3. The useful life of the fixed asset objects received gratuitously is determined:
for received from the organizations, - taking into account terms of the actual operation and earlier added depreciation amount;
for received from other legal entities and physical persons, - proceeding from the market value of object and useful lives established by permanent inventory-taking group of the organization.
4. Depreciation is not determined by the following fixed assets: on buildings and constructions, the being unique monuments of architecture and art, to the equipment, exhibits, samples, models operating and invalid, to the prototypes and other visual aids which are in offices and laboratories and used for the educational and scientific purposes to the productive cattle, buffalo s, fauna exhibits (in zoos and other similar organizations), to the long-term plantings which did not reach operational age, to library stocks, filmofond, stsenicheskopostanovochny means, museum and art values.
5. Charge of depreciation on fixed asset object begins with the first following after month of acceptance of this object in structure of fixed assets and is made within the original (recovery) cost of this object or write-off of this object from balance.
6. Within accounting year depreciation on fixed asset objects is charged monthly in the amount of 1/12 annual amounts.
7. Charge of depreciation on fixed asset object stops from the first following after month of complete repayment of original (recovery) cost of this object or write-off of this object from balance.
During useful life of fixed asset object charge of depreciation does not stop, except cases during completion, additional equipment, reconstruction, upgrade, modernization of object on condition of its complete stop.
8. Charge of depreciation on fixed asset objects is made in the accounting period and is reflected in financial accounting of the accounting period to which it belongs.
Charge of depreciation cannot be made over 100% of cost of fixed asset objects.
9. The amount of the depreciation of fixed assets added for month under report is reflected in financial accounting of the organizations for the debit of sub-account "Fund in fixed assets" and to the sub-account credit "Depreciation of fixed assets".
Change of total amount of depreciation of fixed assets within accounting year in financial accounting and the reporting can take place due to revaluation, receipt and disposal of fixed assets (including their write-off in connection with liquidation on decay and depreciation).
10. Entries of the amounts of the added depreciation for each month under report in the corresponding inventory cards (books) of item-by-item fixed asset accounting are not made. The depreciation sum on separate inventory objects is determined only in need of determination of full amount of depreciation for the entire period of operation of object in case of its liquidation or transfer of other organization, and also in case of change in accordance with the established procedure of regulation of annual depreciation.
11. Transfer of the fixed assets which were in operation, from one organization in another, and also write-off of the objects which were disposed on liquidation are drawn up by the relevant acts in which the original (recovery) cost of objects and the amount of their depreciation estimated according to the procedure, established by this Provision is specified.
12. In case of receipt of the main means - the inventory objects which were in operation from other organizations the host party reflects in financial accounting on the debit of the corresponding sub-account of accounts "Fixed assets" their original (recovery) cost without deduction of depreciation and on the credit of sub-accounts "Fund in fixed assets" their original (recovery) cost, less depreciation, and "Depreciation of fixed assets" - the amount of depreciation of these objects based on documents of the transferring organization for their transfer.
13. The depreciation amounts on the objects which arrived from other organizations being in operation register in the corresponding inventory cards (books).
14. The fixed asset objects liquidated or transferred to other organizations are reflected in financial accounting on the credit of the corresponding sub-account of accounts "Fixed assets" in assessment on original (recovery) cost and on the debit of sub-accounts "Fund in fixed assets" - on the same original (recovery) cost, but less the added depreciation, and "Depreciation of fixed assets" - on the amount of the added depreciation on these objects for the entire period of their operation according to the procedure, specified in Items 5-7.
15. Charge of depreciation in the amount of 100% of cost of separate objects which are suitable for further operation cannot form the basis for their write-off because of wear-out.
14. Persons guilty of violation of this provision are made responsible in the procedure established by the legislation.
15. This Provision is approved with the State committee of the Republic of Uzbekistan according to the statistics.
Chairman State
committee according to the statistics G. Kudratov
to Regulations on procedure for determination and reflection in financial accounting of depreciation of fixed assets of state-financed organizations
Annual regulations of depreciation of fixed assets of state-financed organizations
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The document ceased to be valid since December 23, 2013 according to the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the Ministry of Economics of the Republic of Uzbekistan, the State committee of the Republic of Uzbekistan on architecture and construction of November 29, 2013 No. No. 68, 38, 4