Primary activity — is the activity connected with a or product sales (goods, works, to an usl, the which is the defining creation purpose and providing the main part of its income.
In the article "Prime Cost of the Realized Production (Goods, Works, to an Usl" production prime cost of the realized production (works, an usla or prime cost of goods is shown. Prime cost of production (goods, works, to an usl according to Provisions (standards) of accounting 9th "Stocks", 16th "Expenses".
— the sums of hopeless debt in part which was not carried to gross expenses in a case when measures for collecting such debts did not lead to result, and also the debt sums, which expired the term of limitation period;
Income and expenses provide in the report on financial results for the purpose of definition of net profit or a loss of the reporting period (except cases when the relevant provisions (standards) provide an exception and it governed.
Investment activity — acquisition and a of non-turnaround assets, and also those financial which are not a component of equivalents of means (for example, investments in associated or subsidiaries, joint activity, etc.).
Usually accelerated methods are applied in cases if objects of fixed assets are subject to a fast obsolescence, for example, the personal computer. The accelerated methods of charge of depreciation can be also used for preservation of relative equality of the sum of expenses on repair of objects of fixed assets and annually charged depreciation during all term of their useful use. As an example of non-turnaround assets in process of which aging expenses on repair considerably increase, maintenance and operation, vehicles can serve.
The expenses connected with primary activity distinguish on functions — production, management, sale. They on such accounts as 90th "Cost of sales", 92 "Administrative expenses", 93rd "Distribution costs", 94 "An other expenses of operating activities".
So, for manufacturing enterprise such is acquisition of production stocks (raw materials, materials, fuel, etc.), production and realization of finished goods; for trade enterprise — and realization of goods, etc.
This method which is also called as method of the sum of units of production, is most often applied when wear of an asset is directly connected with the frequency of its use. This method is very effective for depreciation of cost of fixed assets which can independently carry out the concrete volume of work.
Having applied this method on an example, it is possible to calculate a depreciation rate, at an assumption that the truck within 3 years will pass 170tys.km. Depreciation stavka=25/170=0,14 For 1 km. run stavka=14,7kop.
Income is an increase in an economic benefit in the form of receipt of assets or reduction of obligations which lead to growth of own capital (except for growth of the capital at the expense of deposits of the participant.
Expenses - reduction of economic benefits in the form of departure of assets or increase in the obligations leading to reduction of own capital (except for reduction of the capital due to its withdrawal or distribution to owners).
For calculation of norms of depreciation, the depreciable cost, i.e. the initial or overestimated cost reduced by a liquidating project cost is generally used. In structure of initial cost the expenses connected about acquisition, delivery and input of objects of fixed assets in operation belong.