If the company is subject to VAT, the account will be 12XX iedrāmatota cool jewels amount without t

Riga 1999
Fixed assets are intangible - exhibits a long-term investment, with useful life of more than one year and are designed for use in the manufacture of products, services and rent, as well as other property, cool jewels plant conservation and repair needs.
Fixed assets and construction in progress cool jewels costs to the objects for not regarded as real property, even though they are in balance cool jewels all along.
Property, plant and spare parts can be capitalized if they have an independent role in the production or economic process. If spare parts for use alone or have a different useful cool jewels life, the cost incurred in replacing the component is accounted for as a new asset acquisition costs, but the replaced components are written off - off of fixed assets.
By purchasing the item, it must first be evaluated at the acquisition cost or the actual cost of roduction. The value of the asset is included in the price, customs and other Uncompensated taxes associated with the purchase, cool jewels and all other direct costs associated with this object to its commissioning. The same forces built the fixed cost of production is determined adding together the costs of materials, wages and expenses that are directly attributable to the production and commissioning.
If the costs are relatively small, they can be written off during the period of their occurrence. However, this would be justified, for example, by writing free-form accounting statement. If a fixed asset is considered a long-term investment, then everything related to it, to be written at the same time.
Later the fixed assets related expenses cool jewels (after their acquisition or production) may be added to the initial carrying value of the asset in case of being refurbished, resulting in an improvement cool jewels of the existing asset economic parameters from baseline:
If the wasted expense occurred in connection with idle or economic disputes are nadrīkst include p / l establishment expenses.
2610 or 5310 - the amount of VAT, unless the taxpayer or products exempted.
If the company is subject to VAT, the account will be 12XX iedrāmatota cool jewels amount without tax, but VAT - Account 5721 debited if the bill is paid. If the bill is only accepted cool jewels VAT account yet recorded the 2311th
For example. The company acquired the asset LVL 8 500th Company management decides that this will serve as a basic four years (depreciation rate of 25% per year), so every year there will be written one ceturtādaļa acquisition cost. Logging of depreciation and write off their expenses:
D K
1230-6970 - 2620-8500 -
D K
7420-2125 - 1290-2125 - (annual)
D