of November 29, 2013 No. No. 68, 38, 4
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, No. 9, the Art. 142) the Ministry of Finance, the Ministry of Economics 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. Declare invalid 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 of September 30, 2009 No. No. 95, 85 and 6 "About approval of the Regulations on procedure for determination and reflection in financial accounting of depreciation of fixed assets of state-financed organizations" (рег. No. 2028 of October 30, 2009) (Collection of the legislation of the Republic of Uzbekistan, 2009, No. 44, the Art. 477).
3. This resolution becomes effective from the date of its official publication.
|
Minister of Finance November 29, 2013 |
R. Azimov |
|
Minister of Economic Affairs November 29, 2013 |
G. Saidov |
|
Chairman of the State committee on architecture and construction November 29, 2013 |
B. Zakirov |
to the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the Ministry of Economics of the Republic of Uzbekistan and the State committee of the Republic of Uzbekistan on architecture and construction of November 29, 2013 No. No. 68, 38, 4
This Provision according to the Law of the Republic of Uzbekistan "About financial accounting" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1996, No. 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 is determined based on Annual regulations of depreciation of fixed assets of state-financed organizations according to appendix to this Provision.
2. Depreciation of fixed assets is reflected in financial accounting of state-financed organizations according to Items 112-124 of the Instruction for financial accounting in state-financed organizations (рег. No. 2169 of December 22, 2010) (Collection of the legislation of the Republic of Uzbekistan, 2010, No. 51, Art. 502.).
3. Regulations of depreciation are established as a percentage to the original (recovery) cost of these fixed assets.
4. On the fixed assets used in state-financed organizations with seasonal nature, the monthly amount of depreciation is determined in general procedure, that is by division into the 12th of the annual amount of depreciation of this fixed asset.
5. On the unfinished constructions which are not drawn up by acceptance acts to capital construction projects or their parts, depreciation is not determined.
6. Persons guilty of violation of requirements of this provision bear responsibility according to the procedure, established by the legislation.
7. This Provision is approved with the State committee of the Republic of Uzbekistan according to the statistics.
|
Chairman of the State committee according to the statistics November 20, 2013 |
B. Turayev |
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
|
group No. |
No. of subgroup |
Name of fixed assets |
Annual regulation depreciation, as a percentage |
|
I |
|
Buildings, structures and constructions |
|
|
|
1. |
Buildings, structures |
5 |
|
|
2. |
Oil and gas wells | |
|
|
3. |
Oil and gas storages | |
|
|
4. |
Channels are navigable, water | |
|
|
5. |
Bridges | |
|
|
6. |
Dams, dikes | |
|
|
7. |
River and sea berthing facilities | |
|
|
8. |
Railway tracks of the companies | |
|
|
9. |
Shore protection bank protection constructions | |
|
|
10. |
Reservoirs, tanks, tanks and other reservoirs | |
|
|
11. |
Intraeconomic and intereconomic irrigating networks | |
|
|
12. |
The closed collector and drainage network | |
|
|
13. |
Landing strips, paths, parking lots of aircrafts | |
|
|
14. |
Constructions of parks and zoos | |
|
|
15. |
Sports constructions | |
|
|
16. |
Greenhouses and hotbeds | |
|
|
17. |
Other constructions | |
|
II |
|
Transfer devices |
|
|
|
1. |
Devices and power lines and bonds |
8 |
|
|
2. |
Internal gas pipelines and pipelines | |
|
|
3. |
Networks are water, sewer and thermal | |
|
|
4. |
Bulk distribution lines | |
|
|
5. |
Others | |
|
III |
|
Power Machines and equipment |
|
|
|
1. |
Heattechnical equipment |
8 |
|
|
2. |
Turbine equipment and gas turbine installations | |
|
|
3. |
Electric motors and diesel generators | |
|
|
4. |
Complex installations | |
|
|
5. |
Other power machines and the equipment (except mobile transport) | |
|
IV |
|
Working machines and the equipment on types of activity (except mobile transport) |
|
|
|
1. |
Machines and equipment of all industries of economy |
15 |
|
|
2. |
Agricultural tractors, machines and equipment | |
|
|
3. |
Digital electronic equipment of kommutation and data transmission, equipment of digital systems of transfers, digital measuring equipment of communication | |
|
|
4. |
Equipment of satellite, cellular communication, radiotelephone, paging and trunking communication | |
|
|
5. |
Analog equipment of kommutation of system of transfers | |
|
|
6. |
Specialized equipment of film studios, equipment of the medical and microbiological industry | |
|
|
7. |
Compressor machines and equipment | |
|
|
8. |
Pumps | |
|
|
9. |
Hoisting-and-transport, handling machines and equipment, machines and equipment for earth, career and road-building works | |
|
|
10. |
Machines and equipment for pile works, crushing размольное, sorting, enrichment equipment | |
|
|
11. |
Reservoirs of all types for engineering procedures | |
|
|
12. |
Oil-field and drilling equipment | |
|
|
13. |
Other machines and equipment | |
|
V |
|
Mobile transport |
|
|
|
1. |
Railway rolling stock |
8 |
|
|
2. |
Ocean, river crafts, vessels of fish industry | |
|
|
3. |
Air transport | |
|
|
4. |
Railway vehicles of road transport, production transport |
20 |
|
|
5. |
Cars | |
|
|
6. |
Tractors industrial | |
|
|
7. |
Public transport |
10 |
|
|
8. |
Specialized shift cars | |
|
|
9. |
Other vehicles |
20 |
|
VI |
|
Computer, peripheral devices, the equipment on data processing |
|
|
|
1. |
Computers |
20 |
|
|
2. |
Peripheral devices and the equipment on data processing | |
|
|
3. |
Multiple copying equipment | |
|
|
4. |
Others | |
|
VII |
|
The fixed assets not included in other groups |
|
|
|
1. |
Long-term plantings |
10 |
|
|
2. |
Office furniture and equipment (including telephone sets, calculating devices, etc.) |
15 |
|
|
3. |
Others |
10 |
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The document ceased to be valid since March 18, 2018 according to Item 1 of the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the Ministry of Economics of the Republic of Uzbekistan, State committee of the Republic of Uzbekistan on architecture and construction of the Republic of Uzbekistan of March 1, 2018 No. 44, No. 8, No. 2018-2