Candidate of economic sciences Ableeva А.М., Islamgulova I.I.

Bashkir State Agricultural University, Ufa, Russia

Composition and structure of the capital assets

The most important indicator of the economic power of the republic is a national treasure. National wealth is a combination of material wealth accumulated by the society as a result of previous human labor and natural resources, suitable for use. The national wealth includes aggregate resources of the country (economic assets), and is essential for the process of production of goods, services and ensure peoples lives.

Table 1. Fixed assets by economic activity
(end of year; total book value; bln. roubles)

	2004	2005	2009	2010	2011	2012	2013
							Bln. roubles	Percent of total
Fixed assets, total	34874	41494	82303	93185	108001	121269	134218	100
of which by economic activity :
agriculture, hunting and forestry	1396	1440	2567	2860	3127	3335	3613	2.7
fishing	57	55	97	113	133	143	153	0.1
mining and quarrying	2618	3310	7861	9085	10574	12242	13792	10.3
manufacturing	3196	3639	6952	7989	8877	9862	11109	8.3
electricity, gas and water supply	3034	3408	5741	6769	8529	9761	10886	8.1
construction	689	605	1391	1500	1553	1582	1791	1.3
wholesale and retail trade; repair of motor vehicles	619	859	2556	3110	3739	3865	4241	3.2
hotels and restaurants	244	278	485	535	604	626	697	0.5
transport and communications	9836	13389	23284	25950	30737	34649	37182	27.6
financial intermediation	372	494	1858	2154	2071	2521	2841	2.1
real estate, renting and business activities	8660	9369	19617	21896	25008	28560	32491	24.2
public administration and defence	1061	1237	3538	4252	5364	5785	6272	4.7
education	1211	1279	2534	2700	2925	3267	3586	2.7
health and social work	940	1023	1966	2176	2373	2651	2914	2.2
other community, social and personal service activities	941	1107	1856	2096	2387	2420	2650	2.0

The most important element of national wealth is fixed assets. They are accounted for more than 90% of the national property of Russia. Fixed assets are part of the national wealth. They are created in the manufacturing process, repeatedly used in the production, and gradually (parts by depreciation) transfer their value to create products and services, without changing its natural-material form. Fixed assets are productive assets, as created and used in the production process.

Fixed assets - part of the property used as a means of labor in the production of goods, works and services, or business management for a period exceeding 12 months or within the normal operating cycle, if it exceeds 12 months. Not applied to fixed assets and included in working capital items used for a period of less than 12 months, regardless of their value, as well as items costing no more than hundred times the minimum monthly wage per unit (on September 1, 1999 - 8349 rubles.) regardless of their useful life, with the cost of those items are taken into account at the date of acquisition. Useful life of a fixed asset is the period during which its use is intended to generate revenue or provide for the purposes of the enterprise. For certain groups of fixed assets useful life is determined by the number of products or other natural workload indicators, which is planned as a result from the use of an object.

Fixed assets are means of labor, which many times involved in the production process, while retaining its natural shape, gradually wearing, transferring their value in part on newly created products. These include funds with a lifetime of more than one year and cost more than 100 times the minimum monthly wage. Fixed assets are divided into productive and nonproductive assets.

Production assets are involved in the process of manufacturing products or providing services (tools, machines, devices, transmission devices, etc.). Non-productive fixed assets are not involved in the process of creating products (homes, kindergartens, clubs, stadiums, hospitals, sanatoriums, etc.).

Divided into the following groups and subgroups of fixed assets:

1. Building (architectural and building industrial objects: the case of shops, warehouses, industrial laboratories, etc.).

2. Construction (engineering construction projects, creating conditions for the implementation of the production process: the tunnels, culverts, roads, smoke stacks on a separate foundation, etc.).

3. Transmission devices (devices for transmission of electricity, liquid and gaseous substances: electricity, heat, gas networks, transmission, etc.).

4. Machinery and equipment (power machines and equipment, operating machinery and equipment, measuring and control equipment and devices, computers, automated machinery, other machinery and equipment, etc.).

5. Vehicles (locomotives, wagons, cars, motorcycles, cars, trucks, etc., except for pipelines and conveyors are included in the composition of production equipment).

6. Tools (cutting, impact, crushing, sealing, and various devices for fastening, mounting, etc.), except for special tooling and special tooling.

7. Production equipment and supplies (items to facilitate the execution of manufacturing operations: desks, workbenches, enclosures, fans, containers, racks).

8. Household equipment (items of office and economic support: tables, cabinets, racks, typewriters, safes, duplicating machines, etc.).

9. Other fixed assets. This group includes the library collections, museum treasures, etc.

Proportion (percentage) of different groups of assets in the total value of the company represents the structure of fixed assets. The machine-building enterprises in the structure of assets occupy the largest share: machinery and equipment - an average of about 50% of the building about 37%.

Depending on the degree of direct impact on the subjects of labor and production capacity basic industrial funds are divided into active and passive. The active part of fixed assets includes machinery and equipment, vehicles, tools. The passive fixed assets include all other groups of assets. They create conditions for normal operation of the enterprise.

References

1. Ableeva A.M. TREND STUDIES OF MACROECONOMIC INDICATORS IN COMPARABLE PRICES // Международный журнал экспериментального образования. 2014. № S6. С. 57-58.

2. Russia in figures. Statistical Yearbook. Moscow: Rosstat, 2015, 332. p.