If you turn to any source on economic literature, it will become clear that such a parameter as fixed assets, as well as the features of their movement, is a key in accounting and tax accounting.
Fixed assets are assets operated by a company or organization. This is nothing but their monetary expression. There is another definition: fixed assets in 2011 are the means of labor that took part in the production process, while retaining their natural form. Fixed assets are necessary to meet the needs of an organization. As a rule, they should have a period exceeding one year. As soon as these funds are depreciated, their cost is significantly reduced and, as a result of this, is included in the depreciation cost.
Fixed assets in 2011 are assets of tangible assets held by the enterprise for the production process or for the supply of goods, as well as the provision of certain services. This can also include the leasing of premises, the performance of various social or cultural functions. The cost of fixed assets, if depreciation is subtracted from it, will be called net fixed assets. There is another name - residual value.
If we talk about accounting, then fixed assets in 2011 were taken according to the initial cost, but then in the process of the balance sheet they were reflected in the residual value, that is, in the form of the difference between the restored, that is, the initial cost and deductions in favor of depreciation.
The movement of fixed assets leads to such an urgent problem for the modern world as increasing the efficiency of their use. Efficiency will depend on the capacity of the production process, especially during the period of rebuilding the Russian economy in the mainstream of market relations. If this problem is successfully solved, then many enterprises in our country will occupy more serious positions in the process of industrial production, its financing, as well as maintaining competitiveness. The movement of enterprises can be characterized by two criteria. Firstly, this is the renewal coefficient, which is equal to the ratio of the costs of new fixed assets to the total value, which was established by the end of the year. Secondly, it is the dropout rate. It is equal to the ratio of the costs of disposing of fixed assets to the total value, which was ascertained at the beginning of the year.
The transfer of fixed assets helps in some cases to identify those methods, factors that will affect their use. Based on this, it will be possible to choose exactly the direction of work that will lead to inevitable success. That is, fixed assets will be used in the process of industrial production of an enterprise, and will also lead to lower costs. Thus, it can be stated that labor productivity will be significantly increased.
Fixed assets in 2011 changed their size, as well as structure, as they were either included in the process of the company or withdrawn from it. This becomes possible, since new facilities are constantly being commissioned, acquired, and also worn out after a period of time. As a rule, the transfer of funds is non-repayable.
In this case, the fixed assets of one enterprise are transferred to another, and no additional payment for this process is necessary. The act of transferring funds is mandatory prescribed in the relevant document. The only exceptions are cases of transfer of fixed assets in a special order, which is described in legislative acts.