In accounting, there is an item of fixed assets - an automatic stamping line, which includes a press machine, an unwinder and a packaging unit.The organization decided to dismantle the line.The line has a residual value, and further use of the specified equipment is planned, but as separate inventory items of fixed assets.
How to determine the cost of equipment after dismantling the line? Metal Tube Making Machine
To determine the cost of equipment included in the stripping line, it is necessary to be guided by Regulation No. 6151.
GOST 28910-912 provides the following definition:
In accordance with clause 6 of Instruction No. 263, the accounting unit of fixed assets is an inventory object, which can be a complex of structurally articulated items (parts 1, 2, 3, clause 6 of Instruction No. 26).
In other words, an automatic stamping line is a complex of technological equipment.
The process of reverse assembly is defined as disassembly (the division of an initially accepted inventory object into several independent objects).As a result of dismantling, the line, as an inventory object (accounting unit), is eliminated.
Disposal of fixed assets as a result of write-off (in case of physical...
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