Characteristics of cost accounting for reproduction of the residual operational resource of the building

Abstract

Reproduction of the residual operational resource is one of the main elements of the technical and technological development of the national economic complex of the country. The complexity of cost accounting for construction work to reproduce the operational resource is explained by the difference in the forms and content of the work. In general, the reproduction of the operational resource of the building is reconstruction and major repairs (and their private manifestations). The calculation procedure, depreciation accrual, legal differentiation in accounting practice differ, and often act as a factor of uncertainty in accounting policy. The object of the study is the passive part of the fixed assets of the country’s property complex. The subject of the study is cost accounting for reproduction of the passive part of the property complex. The purpose of the study is to reveal the characteristics of the cost accounting system for the restoration of the residual operational resource of buildings. The research methodology assumes a theoretical and heuristic approach using generally recognized methods of scientific cognition: synthesis, classification, measurement, etc. The result of the study is the disclosure of the elements of accounting policy, disclosure of the forms and content of construction work on the reproduction of the operational resource. The composition of costs is considered depending on the type of construction work carried out, the procedure for calculating depreciation and the formation of accounting policy at the enterprise in accordance with the current and legal norms of legislation in the country. &nbsp