Accountants are needed, but what is the difference of outsourcing and the accounting department in a corporation. Naturally in the handling of information and data. Department accountants know the workings of the company can make a much faster accountable for information management, but can not analyze it, as do companies escorts. This is the difference – by outsourcing your human resources department can learn from the experience and intelligence to explore the legal aspects of the mechanism accounting and expand their opportunities in your company. Confirmed by the Ministry of the Russian state money according to accountant-sky accounting 'Accounting for the chief means' PBU 6 / 97 gives accountants the latest discharge abilities in accounting for amortization of principal (OS). The state anticipates the 4 methods of determining the amount of depreciation according to the identity of the main targets: 1) straight 2) write-off of prices according to Product Size (Interior), 2 ways to accelerate write-offs rennogo 3) write-off of prices according to the amount of time required number of years of use, and 4) a way to diminish the remainder. Use 1 of the methods according to group similar objects the main means of movement is only in its proper time of application.
The term of the right of the object oriented organization of the principal means for making the object to the accounting. Determining the right time applying a principal means for its lack of technical criteria or not the establishment of a centralized routine is based on: the projected life of the object, in agreement with of the expected output or capacity for implementation; predictable physiological deterioration, depending on the mode of operation (the number of shifts), and the impact of natural criterion brutal environment, we planned system – polite all kinds of repairs, normative – legal and other restrictions on the use of this object, for example, the lease term ( 4.4., FL from 21.11.96 129 "On Accounting"). The selection of such other method of depreciation according to individual objects and groups to become the principal means, of course, will be located in areas of responsibility of managers and accountants major institutions who are obliged to take into account the likelihood and necessity use of such other method consistent with respect to specific objects in the main funds., individuality, technology and organization in manufacturing provided by the organization, the complexity of calculating depreciation by some other method, etc. The way a uniform (linear) write-off (straight-line method). According to the present method amortized cost is written off moderately object (shared) to move him to serve life like.
The method is based on the assumption, if the reward is dependent only on the length of service. The amount of depreciation computations for each period is calculated route crushing amor tiziruemoy price (starting price object minus its salvage value) by the number of periods of exploitation tion of the object. Depreciation rate is unchanged. For example, the initial cost of freight car 10 000 dollars., Its liquidation value at the end of a five-year term exploitation tion – $ 1,000. In this case, which takes place every year to be the reward of 20% of amortized cost price, or U.S. $ 1800., In coordination with the method tower straight write-off.