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Kornieieva T., competitor of the chair of accounting

Donetsk National University of Economics and Trade

named after Mykhailo Tugan-Baranovskyi, Ukraine

Depreciation of fixed assets for nature protection purposes

In the conditions of modern commercialization, the strategic necessity of the society is the ecologically clean environment. Health of population depends on the quality of the environment. It means that natural environment is the regulator of labour productivity. On the other hand, realization of nature protection measures needs considerable charges, which influences the profitability of an enterprise. The co-operation between environment protection, production activity and its socioeconomic development is obvious.

For today, the problem of perfecting the economic mechanism stimulation, which will provide careful use of natural resources, is rather relevant. For example, A. Dadayan suggests involving such economic instruments, as mortgage prices, mortgage percentage and objects insurance that present danger for the environment  [1, p. 4].

However, for the effective action of any offered mechanism it is reasonable to find the answer concerning the developed and reliable system of accounting charges for nature protection activity. Nature protection activity of coal mines includes activity, in the process of which a complex of measures is carried out. It is directed at preventing or liquidating the consequences of harmful influence of basic production activity on the natural environment, which needs a reasonable organization, and accounting methods of nature protection charges as a basic nucleus of accounting information.

Nature protection equipment of coal industry enterprises and their coal mines is characterised by a rapid wear, because it functions under unfavourable terms of production. Research timeliness is conditioned by the practical value of rationally charging depreciation of fixed assets for nature protection purposes.

Methodological principles of forming information about the fixed assets in accounting and opening it in the financial reporting are regulated by National standard of accounting in a state sector 121 the «Fixed assets» [2, p. 1].

In accordance with Order «On the claim of national positions (standards) of accounting in a state sector» ¹ 1202 from January, 25, 2013 state enterprises of coal industry and inferior coal mines use the straight line method of charging depreciation: «Depreciation  of the fixed  assets  (except for other permanent tangible assets) is counted with application of the straight line method by subjects of accounting in a state sector » [3, p.6].

It is just to emphasise that since April, 01, 2011 every object of the fixed assets is amortized separately, and charging depreciation stipulates five basic methods [4]. That is for different objects of the fixed assets it is possible to elect different methods of depreciation, but for the same object one method of depreciation must be used in book-keeping and tax accounting [5, p. 77].

For the grounding of the most rational method of charging fixed assets of the depreciation for nature protection purposes there have been carried out calculations on the example of equipment for cleaning waste waters (group 4 «Machines and equipments») of the coal mine «Ukraine» of the state enterprise «Selidivvugillya» for the aims of book-keeping and tax accounting.

As a result of comparison of the got results it is possible to draw the followings conclusions: 

1. The method of depreciation of objects having nature protection purposes, at first, is elected for the aims of accounting, and then is applied in the fiscal accounting taking into consideration limitations which are stipulated by Tax Code of Ukraine.

2. We deem it expedient preliminary to conduct calculations in terms of five methods of depreciation for the fixed assets of nature protection purposes. Depending on the set economic tasks the most optimum method for a coal mine can be chosen on the base of the got results.

3. In our opinion, for charging depreciation of the fixed assets of nature protection purposes it is rational to use methods of accelerated depreciation. In particular, we can take the accrual method which has a more simple mechanism of calculation and allows in the first years of exploitation to charge more sums of depreciation than in the following years. In addition, there are no set limitations for this method in the fiscal accounting.

Consequently, perfection of accounting in the nature protection activity has a socioeconomic value for a steady development of economy.

 

˳òåðàòóðà:

  1. Dadayan A. Let a rouble work on ecology / A. Dadayan // Bulletin NTR. – 1988. – 14 (77).
  2. National position (standard) of accounting in a state  sector ¹ 121 «Fixed assets». Ratified by the order of MFU ¹ 1202 from 25.01.2013g. URL: // http://zakon4.rada.gov.ua/laws/show/z1017-10 (date of appeal: 25.01.2013).
  3. Tax code of Ukraine, adopted by VRU ¹ 2755-V² from 02.12.2010, with changes and attachments.
  4.  Fixed assets: answers for current accounting questions / Practical guidance of series «Biblioteka «Balans»». 2011. ¹ 18. – 95 p.  
  5. Charging depreciation allocations (letter of GNAU from 20.05.2011 ¹  14218/7/15-0317). // Buhgalteriia. 2011. ¹  23 (958). P. 27