Учет затрат на ремонт сельскохозяйственной техники: практика применения новых стандартов

Abstract

This article discusses the legal and methodological features of accounting for the costs of various types of equipment repair. Innovations in legislation have significantly changed approaches to the restoration of fixed assets. In particular, the repair costs can be differentiated into current and capital, it is required to evaluate and reflect information on the material values – received after the repair, and their disposal. Features of accounting for repair costs in tax accounting are defined. Directions of costs and their generalization on the accounts of accounting are systematized. An algorithm for accounting for repair costs, depending on the type of repair and the method of its implementation, was proposed.