of May 6, 2014 No. 35/23/26
About modification and amendments in the Instruction about procedure for depreciation of fixed assets and intangible assets
Based on Item 2 of the resolution of Council of Ministers of the Republic of Belarus of November 16, 2001 "About measures for ensuring transition to new conditions of depreciation" the Ministry of Economics of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus and the Ministry of Architecture of the Republic of Belarus DECIDE No. 1668:
1. Bring in the Instruction about procedure for depreciation of fixed assets and intangible assets approved by the resolution of the Ministry of Economics of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus and the Ministry of Architecture of the Republic of Belarus of February 27, 2009 No. 37/18/6 (The national register of legal acts of the Republic of Belarus, 2009, No. 149, 8/21041; No. 304, 8/21719; 2010, No. 288, 8/22979; 2011, No. 142, 8/24527; National legal Internet portal of the Republic of Belarus, 30.01.2013, 8/26844), following changes and amendment:
1.1. in Item 25 part four to replace the word of "two" with the word of "five";
1.2. part the second Item 34 after words of "fixed assets" to add with words of "intangible assets";
1.3. the fourth parts one of Item 37 to exclude the paragraph;
1.4. in appendix 4 to this Instruction:
line item
|
"Cession of property in lease (except for finance lease (leasing) |
in case of reflection of object in financial accounting on account 01 "Fixed assets" |
Depreciation is charged by the lessor since the month following after the month of transfer of the object to the lessee chosen as the method (applied before transfer to lease or newly established) proceeding from depreciable (in case of change of method or depreciation method – nedoamortizirovanny) project costs as of the first, following after month of commissioning of the object in lease, and established (in case of change of method or depreciation method – residual) the term of its useful use; the lessor belongs in the debit of accounts 20 "Main production", 44 "Expenses on realization"; the lessee the depreciation charges are reflected monthly according to the schedule as part of the lease payment which is subject to transfer to the lessor; "Auxiliary productions", 25 "General production costs", 26th "General business costs", 29 "Productions of services and farms", 44 "Expenses on realization" belong in the debit of accounts 20 "Main production", 23 |
|
|
in case of reflection of object in financial accounting on account 03 "Profitable investments in tangible assets" |
Depreciation is charged by the lessor and belongs in the debit of account 91 "Other incomes and expenses" |
replace with line item
|
"Cession of property in lease (except for finance lease (leasing) |
in case of reflection of object in financial accounting on account 01 "Fixed assets" |
Depreciation is charged by the lessor since the month following after the month of transfer of the object to the lessee chosen as the method (applied before transfer to lease or newly established) proceeding from depreciable (in case of change of method or depreciation method – nedoamortizirovanny) project costs as of the first, following after month of commissioning of the object in lease, and established (in case of change of method or depreciation method – residual) the term of its useful use; the lessor belongs in the debit of accounts 20 "Main production", 23 "Auxiliary productions", 25 "General production costs", 26th "General business costs", 29 "Productions of services and farms", 90 "The income and expenses on the current activities, 44 "Expenses on realization"; the lessee the depreciation charges are reflected monthly according to the schedule as part of the lease payment which is subject to transfer to the lessor; "Auxiliary productions", 25 "General production costs", 26th "General business costs", 29 "Productions of services and farms", 44 "Expenses on realization" belong in the debit of accounts 20 "Main production", 23 |
|
|
in case of reflection of object in financial accounting on account 03 "Profitable investments in tangible assets" |
Depreciation is charged by the lessor and belongs in the debit of account 91 "Other incomes and expenses" |
2. This resolution becomes effective after its official publication.
|
Minister of Economic Affairs of the Republic of Belarus |
N. G. Snopkov |
|
Minister of Architecture of the Republic of Belarus |
A.B.Cherny |
|
First Deputy Minister of Finance of the Republic of Belarus |
V. V. Amarin |
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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