Fixed assets entered into. Accounting for receipt of fixed assets

• Introductory lesson for free;
• A large number of experienced teachers (native and Russian-speaking);
• Courses are NOT for a specific period (month, six months, year), but for a specific number of lessons (5, 10, 20, 50);
• More than 10,000 satisfied customers.
• The cost of one lesson with a Russian-speaking teacher is from 600 rubles, with a native speaker - from 1500 rubles

The most important part of the national property are fixed assets.

TO fixed assets refers to the entire set of produced assets or tangible assets (means of labor), which repeatedly (at least a year) in an unchanged physical form participate in the processes of production of goods and services, gradually transferring (as they wear out) their value to the product or service of labor .

The procedure for classifying objects as fixed assets is determined by regulations. Currently, the composition of fixed assets is determined by the All-Russian Classifier of Fixed Assets (OKOF), which was introduced in 1996. According to OKOF, a standard classification of fixed assets has been adopted in domestic statistics. They include material assets (industrial and residential buildings, structures, machinery and equipment, vehicles, industrial and household equipment, working and productive livestock, perennial plantings, other fixed assets) and cost ones (capital costs for geological exploration, reclamation, irrigation work , costs for software and computer databases, costs for ensuring the scope of economic transactions).

When studying the composition of fixed assets, groupings are also used according to a number of important characteristics:

o industry;

o by type of economic activity;

o by type of ownership;

o regional (territorial);

o by ownership (own and leased fixed assets).

In the accounting of fixed assets, a distinction is made between the valuation of fixed assets at original cost and at replacement cost.

Full original cost- this is the cost of fixed assets (object) in actual prices at the time of their commissioning. In this assessment, fixed assets are added to the balance sheet of the enterprise and it is the basis for calculating depreciation charges. Depending on the source of receipt of fixed assets, the initial cost is understood as either the amount of actual costs, or a contractual estimate of value, or the market value at the time the object was accepted for accounting, if it was received free of charge.

Residual cost(original cost minus depreciation) is the total original cost of an item minus the amount of depreciation, giving an idea of ​​the actual cost not transferred to the manufactured product. Since identical objects were put into operation at different times, where different price levels were in effect, they also have different valuations. In order to correctly determine the volume of fixed assets and correct payment of taxes, with each new change in prices it is necessary to revaluate fixed assets.

Full replacement cost- this is the cost of reproduction of fixed assets in a new form (purchase, transportation, installation of similar new objects at the time of revaluation).

Residual replacement value- this is the full replacement cost of fixed assets without the amount of depreciation.

Fixed assets, as they are used, are subject to physical and moral wear and tear, which in monetary terms in statistics is called depreciation. Depreciation differs from wear and tear in that it is the process of transferring the value of fixed assets to production costs, while depreciation as an economic category reflects only the aging process of existing fixed assets. However, it is on the basis of wear and tear that depreciation is calculated.

As it becomes necessary to replace fixed assets, funds are accumulated (depreciation fund) sufficient to ensure renovation (full restoration) of retired fixed assets. For these purposes, depreciation charges are used (part of the cost of operating fixed assets is included in the cost of production).

Depreciation charges can also ensure partial restoration of fixed assets during major repairs and modernization.

The volume of annual depreciation charges A can be calculated using the formula

where Sp is the full initial cost of fixed assets; Sл - liquidation value of fixed assets minus dismantling costs; T - standard service life of fixed assets.

The annual depreciation rate An is defined as the ratio of the volume of annual depreciation charges A to the full original cost of fixed assets Spv:

(2.2)

Currently, enterprises and organizations can choose one of the currently used methods of calculating depreciation:

o linear (the annual amount of depreciation is accrued in equal shares of the full book value according to established standards);

o reducing balance or accelerated depreciation (the annual amount of depreciation is determined by the residual value of the object and the depreciation rate);

o write-off of value based on the sum of the years of its useful life (the annual amount of depreciation is determined by the full book value of the object and the coefficient as the ratio of the remaining number of years until the end of its service life to the sum of the years of its useful life);

o write-off of value in proportion to the volume of products produced (the annual amount of depreciation charges is determined by the full book value of the object and the ratio of the actual volume of products produced in the current period to the planned output for the entire period of use of the object).

The most complete picture of changes in the volume of fixed assets over the year can be obtained based on the balance sheet method.

Balance sheets of fixed assets are compiled in two types - at the full initial book value and at the residual book value, which can be expressed in current prices, average annual prices and constant prices of the base period.

The balance sheet diagram of fixed assets at full original cost is presented in Table. 2.2.

Table 2.2

Balance of fixed assets at book value, million rubles.

Types of fixed assets grouped according to different characteristics	Availability at the beginning of the year	Received in the reporting year			Dissolved in the reporting year			Availability at the end of the year
			Including			Including
			commissioning	other supply		disposal due to dilapidation and wear and tear	other disposal
								8 = 1 + 3 + 4 – 6 – 7

Balance of fixed assets at full book value reflects changes in the volume of fixed assets without taking into account their physical condition. The relationship between the balance sheet indicators is expressed in the last indicator (column 6 of Table 2.3), which is the sum of the values ​​of fixed assets at the beginning of the year and the values ​​of fixed assets received during the reporting year from various sources, minus the value of retired fixed assets during the reporting year according to all disposal directions.

In contrast to the balance of fixed assets at full cost, which is intended to reflect the process of reproduction of fixed assets in their physical volume, balance of fixed assets at residual book value characterizes the change in real value not only based on the input and disposal of fixed assets, but also taking into account the partial restoration of their value through major repairs and depreciation.

The balance sheet diagram of fixed assets by residual book value is presented in Table. 2.3 (simplified version).

Table 2.3

Balance of fixed assets
at residual value, million rubles.

Types of PF grouped according to different characteristics	Availability of PF at the beginning of the year	During a year				Availability of financial assets at the end of the year
		commissioning of the PF	major repairs carried out	disposal due to disrepair	Depreciation of fixed assets for the period
						6 = 1+2+3–4–5

For characteristics condition, movement and use fixed assets, three groups of basic indicators are calculated to assess the production potential of the enterprise.

First group of indicators reflects state fixed assets - serviceability and depreciation coefficients (as of a certain date).

Usability factor Kyear is calculated as the ratio of the residual book value Sobs to the total book value of fixed assets Spbs:

(2.3)

Wear rate Kizn is calculated as the ratio of the amount of depreciation I to the total book value of fixed assets of SPBS:

(2.4)

Second group of indicators reflects movement(introduction or disposal) of fixed assets - coefficients of renewal and disposal of fixed assets for the year or other period under study.

Renewal factor Kobn is calculated as the ratio of the value of new fixed assets put into circulation for the year P to the full book value at the end of the year SPBS kg.

(2.5)

Attrition rate Kvyb is calculated as the ratio of the value of retired fixed assets B during the year to the full book value of fixed assets at the beginning of the year SPBS NG. :

(2.6)

Third group of indicators characterizes usage fixed assets, which include capital intensity, capital productivity of products and capital-labor ratio of fixed assets.

Product capital intensity indicator V characterizes the level of costs of fixed assets per one ruble of production and is calculated as the ratio of the average annual cost of fixed assets to the volume of products produced per year Q:

Capital productivity indicator F characterizes production output per one ruble of the value of fixed assets (the better the use of fixed assets, the higher the capital productivity ratio). The indicator is calculated as the ratio of the volume of products Q produced per year to the average annual cost of fixed assets:

The efficiency of using fixed assets can be determined by the index method. It should be taken into account that the volume of production and the cost of fixed assets in the two periods being compared should be expressed in comparable prices (at value in constant prices).

Capital productivity index If is calculated as the ratio of the level of capital productivity in the current period F1 to the level of capital productivity in the base period F0:

Capital-labor indicator W reflects the volume of fixed assets with which one worker is equipped in the process of producing a labor product, and is calculated as the ratio of the average annual cost of fixed production assets to the average number of employees or workers T:

Capital productivity F and capital-labor ratio W are factors in the growth of labor productivity PT:

From this ratio it is clear that there is a close interdependence between capital productivity, capital-labor ratio and labor productivity. Capital productivity will increase if labor productivity outpaces the growth of capital-labor ratio. But if the growth in labor productivity is lower than the growth in capital-labor ratio, then capital productivity falls.

Receipt of fixed assets into the organization

Note 1

There are several ways to receive fixed assets, the most common of which are capital investments, acquisition for a fee, receipt from other organizations (individuals) free of charge, exchange for other property, receipt as a subsidy, contribution by the founders as a contribution to the authorized capital.

Each method of entering production assets is characterized by its source of receipt and is individually reflected in the accounting accounts. At the same time, all cases of reflecting the input of fixed assets are aimed at solving the following tasks: reflect the process of investment in non-current assets and calculate the actual costs of investments made; calculate the initial cost of the received production asset and reflect the fact of acceptance into operation.

To solve these problems in accounting, account 08 “Investments in non-current assets” is used, to which the corresponding sub-accounts are opened.

Purchasing fixed assets is the most common way of acquiring them for an enterprise. The purchase of fixed assets was based on three operations:

1. Acquisition with an increase in the organization's investments in non-current assets and debts to suppliers.
2. Carrying out activities that ensure the ability to use the facility for the planned purposes with the implementation of costs for these activities (increase in investments in non-current assets, decrease in assets).
3. Putting fixed assets into operation and registering them for accounting (increasing fixed assets, reducing investments in non-current assets).

Also, fixed assets can be registered at the time of establishment of the enterprise or when increasing the authorized capital.

The receipt of fixed assets into the authorized capital occurs through several operations:

• Repayment of the founder’s receivables through a contribution to the authorized capital (increasing the organization’s investments in non-current assets and reducing the debt of the founders on contributions to the authorized capital),
• Ensuring that the facility can be used in accordance with its intended purpose, including costs,
• Carrying out credit accounts of assets and liabilities of the enterprise.
• Commissioning and acceptance for accounting.

Disposal of an item of fixed assets

Note 2

Fixed assets can be disposed of upon their sale, cessation of use (for example, moral or physical wear and tear), liquidation (accident, natural disaster), transfer in the form of a contribution to the authorized (share) capital of another enterprise, transfer under an exchange agreement, or gift.

The disposal of fixed assets is also carried out in the process of making a contribution to the account under a joint venture agreement.

In accordance with PBU 6/01 “Accounting for fixed assets,” the cost of a retired or unused asset of production assets must be written off from accounting.

In the act of writing off a fixed asset, it is necessary to indicate the technical condition and reasons for writing off the objects, write-off costs, initial cost, depreciation amount and other necessary information.

During use, production assets may lose their technical properties and qualities. In order to carry out their timely replacement, it is necessary to completely transfer the cost of retiring production assets to finished products. For this purpose, depreciation deductions are made to the depreciation fund.

Definition 1

The indicator of disposal of production assets reflects the share of production fixed assets that was available at the beginning of the reporting period, but was disposed of during it due to disrepair or wear and tear.

Fixed asset commissioning ratio

There are many indicators that characterize the movement of production assets, but the main one is the coefficient of commissioning of fixed production assets.

The fixed asset commissioning ratio can be calculated using the following formula:

Kvv = OFvv / OFkg

• Kvv – indicator of commissioning of fixed assets,
• OFVV - the cost of production assets introduced during the year,
• OFkg - the cost of production assets at the end of the year.

The cost of production assets at the end of the year can be determined by the formula:

OFkg = OFng + OFvv - OFvyb

• OFNG – production assets at the beginning of the period,
• OFVV – introduced production assets,
• OFvyb – retired production assets.

Indicators of movement of production assets

In order to determine fixed assets at the end of the planned year, you can use the balance sheet method, for which the amount of value at the beginning of the year, the amount of retiring assets (liquidation due to wear and tear or transfer to another enterprise) and the amount of newly introduced funds for the period under review are determined.

The most important indicator of accounting for the movement of fixed production assets is the annual commissioning. In the planning period, the volume of production assets to be put into operation can be determined by the sum of the projected (required) increase in assets and the cost of retiring assets.

For the year, the disposal of fixed assets is planned in aggregate by multiplying the value of available production assets at the beginning of the accounting year by the indicator of disposal of assets.

The rate of disposal of production assets can be determined by dividing the value of retired fixed assets for the period (OFvyb) by the value of assets available at the beginning of the period (Fnal.).

Select=OFselect/Fnal

The retirement ratio reflects the value of production assets that were retired in the corresponding reporting period, divided by the value of the assets that the organization had at the beginning of this period.

Another important indicator is the renewal of fixed assets. It can be determined by dividing the value of annual input production assets by the value of production assets that operate at the end of the period under review.

The growth rate of production assets characterizes the relative growth of production assets due to their renewal.

Replenishment of fixed assets in enterprises as a result of capital investments, the formation of the main herd and the free receipt of objects from other enterprises. Incoming fixed assets are documented with established documents, evaluated and recorded. Analytical accounting of fixed assets in an account is carried out in accordance with their standard classification.

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Fixed assets (FPE) can enter an organization in various ways. Not only the procedure for determining the initial cost of an asset, but also the accounting records generated depend on this. We will tell you about the various options for receiving OS objects in our consultation and give examples of the corresponding transactions.

It all starts with count 08

Regardless of the method of receipt of fixed assets into the organization, their initial cost is formed by the debit of account 08 “Investments in non-current assets”. From this account, at the time the OS object is put into operation, the generated value of the OS object is written off, i.e., the following accounting entry is made ():

Debit account 01 “Fixed assets” - Credit account 08

Fixed assets are purchased for a fee

A typical case of receipt of fixed assets is their acquisition for a fee, for example, under a purchase and sale agreement.

In these cases, the initial cost of the fixed assets consists of the actual costs of the organization for the acquisition, construction and manufacture of property, excluding VAT and other refundable taxes. This means that the cost of an asset includes, in particular (clause 8 of PBU 6/01):

• amounts that are paid in accordance with the contract to the seller;
• amounts paid for delivery of an OS object and bringing it into a condition suitable for use;
• amounts paid to organizations under construction contracts;
• amounts paid for information and consulting services related to the acquisition of fixed assets;
• customs duties and customs fees;
• non-refundable taxes, state duty paid upon acquisition of an asset;
• remuneration to intermediary organizations.

When purchasing an OS object for a fee, the transactions for the formation of its initial cost are usually as follows:

Debit of account 08 - Credit of accounts 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”, etc.

Example. Under the purchase and sale agreement, an asset was purchased worth 238,950 rubles (including VAT 18% - 36,450 rubles). Additionally, the organization paid for the services of a transport company for the delivery of the fixed asset to the organization’s warehouse in the amount of 29,000 rubles (VAT exempt).

The accounting entries for the acquisition of an asset will be as follows:

This same entry option includes creating an OS object on your own. Then, in addition to settlements with suppliers, contractors and other debtors and creditors, other expenses associated with the formation of the initial cost of fixed assets are usually reflected (for example, materials, employee salaries and deductions from it, depreciation of fixed assets involved in the creation of new non-current assets, etc.). d.):

Debit of account 08 - Credit of accounts 02 “Depreciation of fixed assets”, 05 “Depreciation of intangible assets”, 10 “Materials”, 23 “Auxiliary production”, 70 “Settlements with personnel for wages”, 69 “Calculations for social insurance and security” and etc.

In some cases, interest on loans and borrowings may be included in the initial cost of fixed assets (clauses 7-14 PBU 15/2008, Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n):

Debit of account 08 - Credit of accounts 66 “Settlements for short-term loans and borrowings”, 67 “Settlements for long-term loans and borrowings”

OS as a contribution to the authorized capital

If the fixed asset was received by the organization as a contribution to the authorized capital, the initial cost of such property is determined as the monetary value agreed upon by the founders (clause 9 of PBU 6/01). Let us recall that, for example, in an LLC such a valuation cannot exceed the value assigned to the object by an independent appraiser, given that its involvement when making a non-monetary contribution to the LLC is mandatory (clause 2 of Article 66.2 of the Civil Code of the Russian Federation).

The accounting entry for receiving an asset as a contribution to the authorized capital is usually as follows (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit of account 08 - Credit of account 75 “Settlements with founders”

Let us remind you that when receiving an asset as a contribution from a VAT payer organization, the recipient will be able to deduct the VAT charged to him, which was previously restored by the transferring party (clause 1, clause 3, article 170, clause 11, article 171 of the Tax Code of the Russian Federation ).

For example. The LLC organization receives equipment as a contribution to its authorized capital, which was valued by the participants at 160,000 rubles. This value corresponds to the value determined by an independent appraiser. The VAT recovered by the participant and presented to the organization is 23,000 rubles.

The LLC that received the equipment will have the following accounting records (Order of the Ministry of Finance dated October 31, 2000 No. 94n, Letters of the Ministry of Finance dated December 19, 2006 No. 07-05-06/302, Federal Tax Service for Moscow dated July 4, 2007 No. 19-11/063175 ):

OS object received free of charge

When receiving an item of fixed assets under a gift agreement, the initial value is recognized as the current market value of the property as of the date of acceptance for accounting on account 08 (clause 10 of PBU 6/01). The wiring will be like this:

Debit of account 08 - Credit of account 98 “Deferred income”

Let us recall that future income will be included in other income as depreciation is calculated on a gratuitously received fixed asset item (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit of account 98 - Credit of account 91 “Other income and expenses”, subaccount “Other income”

For example, an organization received a machine free of charge that it plans to use in its main production. Its market value is determined at 218,300 rubles. The useful life is set at 37 months. Depreciation is calculated using the straight-line method.

Let's reflect the above in accounting:

The fixed asset was received under an exchange agreement

If an asset is received by an organization under an agreement that provides for its execution in non-monetary means, the initial cost will be considered the value of the assets transferred or to be transferred by the organization. This value is equal to the price at which the organization typically sells such assets. If their value cannot be determined, the cost of the fixed assets will be equal to the market value of similar fixed assets.

The transaction itself for accepting OS under a barter agreement will not differ from a regular purchase for a fee:

Debit account 08 - Credit account 60

However, this posting will be accompanied by a set of accounting records for the sale of the property transferred in exchange, as well as for the offset of mutual debt.

Let's show this with an example.

The organization on OSNO, in exchange for its finished products worth 312,000 rubles (in addition to VAT 18% - 56,160 rubles), received equipment from the organization on the simplified tax system. The exchange was recognized as equal. The cost of finished products is 298,000 rubles.

We present the accounting records for the exchange transaction with the organization receiving the equipment in the table:

Operation	Account debit	Account credit	Amount, rub.
Revenue from the sale of finished products is reflected (312,000 + 56,160)	62 “Settlements with buyers and customers”	90 “Sales”, sub-account “Revenue”	368 160
The cost of finished products is written off	90, subaccount “Cost of sales”	43 “Finished products”	298 000
VAT charged on sales of finished products	90, subaccount “VAT”	68, subaccount “VAT”	56 160
Received equipment in exchange for goods	08	60	368 160
Reflected offset of debt under the exchange agreement	60	62	368 160
Equipment is accepted for accounting as part of fixed assets	01	08	368 160

We talked about how the disposal of fixed assets is taken into account in our separate article.

When new material assets begin to operate at an enterprise, their receipt must be properly documented, since the value of property assets added to the balance sheet directly affects many other production factors. The procedure for capitalization of fixed assets must comply with regulatory requirements, be documented and be correctly recorded in accounting accounts.

Let's consider the ways in which fixed property assets can reach an enterprise, how to correctly carry them out according to the accounting procedure, and in what documents to display them.

Documentary regulation of the receipt of fixed assets

To account for material assets received by an organization, one should be guided by official regulations:

• Accounting Regulations “Accounting for Fixed Assets” PBU 6/01;
• Order on approval of PBU of the Ministry of Finance of Russia dated March 30, 2001 N 26n;
• classification of main property assets by depreciation groups (approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1).

Primary documents - grounds for accounting for introduced fixed assets

No property asset can appear in an enterprise “out of nowhere”: its introduction is necessarily accompanied by a number of documentary evidence. Based on the primary documentation corresponding to a specific group of production assets, each object or their group is registered on the balance sheet. Depending on whether they belong to a group of objects, the introduction of an asset may be accompanied by the following “primary”:

• acceptance certificate - for the acceptance of various objects, a certain form is provided (OS-1a - provided for structures and buildings; OS-1 - for other single objects; OS-1b - for groups of fixed assets, excluding structures and buildings);
• invoice (act) for acceptance of equipment - for equipment that does not require preliminary installation (form OS-14);
• act (invoice) of acceptance and transfer of equipment for the purpose of carrying out installation work - .

For each new facility from the fixed assets put into operation, it is necessary to establish a special inventory card according to the established pattern:

• for a single OS object - by ;
• for several grouped objects - according to the OS-6a form.

It assigns a unique value to the product inventory number, constant for the entire life of the asset (usually this is a serial number in a certain series).

These cards will subsequently reflect the entire “life” of the main asset in the enterprise:

• admission;
• depreciation;
• revaluation;
• modernization;
• conservation-depreservation;
• recovery;
• disposal (write-off).

The results are summarized inventory book, where the final accounting of fixed assets is carried out, which must be drawn up in the OS-6b form.

At the end of each month, an accounting record is compiled using inventory cards. statement of dynamics of fixed assets.

Primary cost of OS

These accounting documents must include primary cost fixed production assets, it consists of the costs that the enterprise actually incurred for:

• acquisition;
• delivery;
• installation;
• construction;
• acquisition of raw materials for creation;
• payment of state duty to obtain a license, etc.

IMPORTANT! The primary cost of received fixed assets does not include the amount of VAT and other fees subject to reimbursement.

Analytical and synthetic and OS accounting

Synthetic accounting– this is a display of the initial (in some cases, replacement) cost of the fixed property fund in account 01 “Fixed Assets”.

Analytical accounting– a reflection of the dynamics of each specific fixed asset at any time (as a result of this accounting data, you can always find out what state each specific asset is in and what its value is at the moment).

How can fixed assets be supplied to the enterprise?

Fixed assets can come to the disposal of an enterprise in various ways. The most common of them are the following:

• purchase from a supplier for cash equivalent;
• creation of an enterprise on its own;
• receiving as a gift (free of charge) according to the contract;
• contribution of the authorized capital or its share to the LLC;
• barter;
• receipt for remuneration in a form other than cash, under a relevant agreement.

Accounting depending on the methods of receipt of fixed assets

Accounting for each fixed asset occurs differently; the method depends on the official source from where the fixed asset came to the enterprise. Different paths not only lead to different initial costs, but also different accounting nuances.

1. Purchasing from a supplier. It is necessary to take into account all costs, including transport and installation, excluding VAT. Accounting it will be done like this:
   • the cost of the acquired asset excluding VAT (debit 08, credit 60);
   • additional costs for delivery, installation, setup, etc. (debit 08, credit 60 or 76);
   • allocation of VAT (debit 19, credit 60 or 76);
   • putting the main asset into operation (debit 01, credit 08).
2. Acceptance under a gift agreement. It is necessary to take into account the market price of the object, current at the time of donation (the amount must be documented).

   ATTENTION! Entrepreneurs and organizations cannot make “gifts” to each other in amounts exceeding 5 minimum wages.

   Accounting entries:

   • D08 K98/2 - the main asset object was received free of charge and accepted for accounting;
   • D01 K08 - this material asset is put into operation;
   • D98/2 K91 - writing off depreciation from account 98 to “other income”.
3. Contributing your share to the authorized capital. The cost of the OS is agreed upon by the founders and regulated in the constituent documents.

   NOTE! If funds are deposited for a significant amount exceeding 200 times the minimum wage, then it must be additionally assessed by an independent specialist.

   Accounting data:

   • the property asset is introduced as a contribution to the authorized capital (debit 08, credit 75);
   • the main asset is put into operation (debit 01, credit 08).
4. Creating an OS in-house(economic method, construction, etc.) - all costs for raw materials, the work itself (if necessary, then under contracts), transportation costs, installation, etc. are subject to accounting. Accounting:
   • wages for contractors (debit 08, credit 60 or 76);
   • cost of raw materials (debit 08, credit 10);
   • all other costs incurred in creating the operating system (debit 08, credit 60 or 23, 25, 26, 76);
   • allocation of VAT for all types of expenses (debit 19, credit 60 or 23, 25, 26, 76);
   • putting a new asset into operation (debit 01, credit 08).
5. Receipt under contracts where the remuneration provides for obligations other than monetary– the cost is determined in the same way as when transferring an object as a gift (based on the current market price for similar goods or services). Accounting posting:
   • acceptance of funds for accounting (debit 01, credit 08);
   • the asset is accounted for and put into operation (debit 01, credit 08).

Unaccounted for fixed assets

Periodically, all enterprises carry out an inventory - an additional, intermediate accounting of all property assets. Sometimes the result of an inventory may be the discovery of one or more fixed assets that were not previously registered.