Fixed asset
1. For the purposes of this chapter, fixed assets are understood as a part of property used as means of labor for the production and sale of goods (performance of works, provision of services) or for managing an organization with an initial cost exceeding 40,000 rubles
Source: "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 No. 117-FZ (as amended on 03.12.2012)
Fixed assets are material assets that:
(a) are intended for use in the production or supply of goods and provision of services, in leasing or for administrative purposes;
(b) are expected to be used for a period exceeding one reporting period
Source: International Financial Reporting Standard (IAS) 16 "Property, Plant and Equipment" (as amended on 18.07.2012) (introduced into force on the territory of the Russian Federation by Order of the Ministry of Finance of Russia dated 25.11.2011 No. 160n)
4. An asset is recognized by an organization as a fixed asset if the following conditions are simultaneously met:
a) the asset is intended for use in the production of goods, performance of works or provision of services, for management purposes of the organization, or for providing the organization to others on a paid basis for temporary possession and use or for temporary use;
b) the asset is intended for use over a long period of time, i.e., a period lasting more than 12 months or the usual operating cycle, if it exceeds 12 months;
c) the organization does not intend to resell this asset;
d) the asset is capable of bringing economic benefits (income) to the organization in the future
Source: Order of the Ministry of Finance of the Russian Federation dated 30.03.2001 No. 26n (as amended on 24.12.2010) "On Approval of the Instruction on Accounting for Fixed Assets" PBU 6/01 (Registered by the Ministry of Justice of the Russian Federation on 28.04.2001 No. 2689)
Морфология
Род
Понятие «основное средство» среднего рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | основного средства | основных средств |
| Д | основному средству | основным средствам |
| В | основное средство | основные средства |
| Т | основным средством | основными средствами |
| П | основном средстве | основных средствах |