Advice 1: How to find the average annual value of fixed assets

The transfer value of fixed assets on finished goods is carried out for a long time, which may span several production-technological cycles. In this regard, asset accounting is organized so that you can reflect at the same time preserving the original shape and the gradual loss of value. One of the most important indicator is the average annual value of fixed assets.
Instruction
1
Determine the original cost of fixed assets at the beginning of the year. This value reflects the actual expenses for the creation or acquisition of the asset. When calculating this value takes into account the cost of acquisition of equipment or other fixed asset object, the cost of the installation work, the cost of shipping and other costs associated with the introduction of object in operation. Next, you adjusted the original cost by the amount of depreciation for the asset to get the figure at the beginning of the current year.
2
Calculate the value of fixed assets, which were introduced and withdrawn during the year at the company. When the facility is taken into account in the initial cost, and at the conclusion take into account the value adopted in the current month on the balance. Editing the initial value of the asset at the beginning of the year on the value of the input and output OS during the year, receive an initial value at the end of the year.
3
Use the simplified formula for calculating the average value of the OS. You need to add the initial cost at the beginning and end of the year and divide the sum by 2. This calculation gives an approximate result, so often use more complex formula.
4
Consider the month of the input and output of fixed assets when calculating the average value. To do so, adjust the value entered and left the OS on the number of full months that have elapsed since the insertion and introduction of the object, divided by 12.
5
Then fold the initial value at the beginning of the year revised cost of these new OS and subtract from the amount, the new value of the retired asset. However, the most accurate average value can be obtained if to take into account in the calculation of an average value, which is defined as the arithmetic mean value at the beginning and at the end of the month.

Advice 2: How to calculate the average annual value of fixed assets

The major funds are the property of the company that is involved in the production process many times, while retaining its natural shape and shifting the cost for the products in parts.
Instruction
1
Fixed assets are recorded in physical form. It is necessary to calculate the production capacity, planning of the production program. Core funds also have a valuation, which is necessary to determine their structure and dynamics, magnitude, attenuation, and efficiency.
2
All fixed assets taken on the balance sheet at cost. It includes the cost of purchase, transportation and installation of production assets. In the process of using fixed assets are revalued. Its meaning is to in the market to determine the value of the property at the moment. The difference between the initial or replacement cost and accrued depreciation – residual value of fixed assets.
3
In the process of activity of the enterprise is a continuous process of reproduction of fixed assets. Some of them newly commissioned, others are eliminated. Thus the receipt of fixed assets can be carried out by purchasing for a fee, new construction, lease agreement, gratuitous receipt, etc. are Liquidated fixed assets due to physical or mental deterioration.
4
In the evaluation of fixed assets is determined as their average annual value, which is calculated as follows:

OF CP = OF ng + OF type*n1/12 OF assh*n2/12, where

OF ng - the value of fixed assets at beginning of year

Type of OF cost of fixed assets introduced during the year,

OF SEL - value of the retired during the year fixed assets

n1 - the number of months of use imposed fixed assets,

n2 - the number of months during which the retired fixed assets was not functioning.
5
There is another method of calculating the average value of fixed assets.
OF SR = ((GF ng + OF kg)/2 + OF months)/12, where

OF ng - the value of fixed assets at beginning of year

OF kg to the cost of fixed assets at the end of the year

OF the Messiah – the value of fixed assets at the beginning of each month.
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