Investments in capital construction: notion, categorization, organization of the accounting

The investments in capital construction - one of defining spheres influencing upon development of the economy state. The Investments in capital construction - a collection of the expresses, directed on creation, reproduction and acquisition of the main fund by way new construction, expansions, reconstructions to achieve the investor economic, social effect. They subdivide on purpose building object and on structure of the work and expresses.

On purpose capital embedding in building sector divide on production embedding with group on the most important branch and social.

On structure of the work and expresses stand out building work, montage of the equipment, bore work, equipment, instrument and stock, comprised of the main means. Besides, are realized other capital work, as well as expresses, which do not enlarge the cost of the main means. In composition investment are included spent on equipment and stock to companies-contractor - directly executing civil and erection work.

In composition of the building work enter erection, reconstruction, expansion and reconstruction of the buildings and buildings, mastering and planning the area застройки, and the other work, provided in building rate and rule.

Capital work in planning and reporting subdivide as well as on degree of their readiness. Finished capital work present itself final product building production - a ready objects to usages in the manner of buildings, buildings and installed equipment, comprised of composition of the main fund enterprise. The Unachieved capital construction presents itself separate constructive parts of the buildings and buildings and separate types of the work, selected in cost estimate separate stage.

The Source of the financing the state capital embedding can be a federal budget and budgets subject RF. The Order of the financing investment project to account of the facilities of the federal budget is defined by Government RF.

In condition of market economies high share in system of the economic regulation of the country form the facility a private enterprise and organizations. So aside from state resource, material base for realization extended reproduction and realization quotient investment project source financing can become own, attracted or заемные of the facility. On production enterprise, as a rule, amortization is a main source of the facilities for financing of investment activity. The amortization is added chosen organization by method depending on installed period of the useful use, type of the object of the main means and groups object to which it pertains. On economic essence amortization this списание prime cost of the main means sprained at time.

Borrow facility of the financing the capital embedding in general row of the events are a bank credit or инвесторские of the facility, under concrete investment project. The budgetary credits pertain to borrow facility financing the capital embedding, provided to on revocable and pay to base, bank credits different financial, pension fund and the other institutional investor, credits of the commercial banks.

In modern market condition all capital embedding, realized on territory of the Russian Federation and outside of dependencies from the sources of their financing are adjusted on state level. The State realizes checking the target use the state facilities, directed on financing the capital embedding, performing the state plan building and erection work and entering in action of the production powers and the main fund, reductions of the cost construction, observance design-estimated and financial discipline, as well as for fortifications of payment discipline.

Accounting the expresses on capital construction beside customer guide to correspondence to with «Position on accounting long-term investment», confirmed by letter Department of the Finance Russia from 30.12.93 № 160 and PBU 6/01 «Account of the main means», confirmed by order Ministry of finance RF from 30.03.2001 № 26n (in ed. from 16.05.2016 № 64n).

The main purpose of the account building organization as a whole outside of dependencies from that whom emerges the building organization, are well-timed, full and reliable reflection of all expenses at construction of the object upon their taken into account object and type, ensuring the checking for move construction, entering in functioning (working) the production power and object of the main means, correct determination of the inventory cost given effect, as well as building object, realization of the checking for presence and use the source of the financing the capital embedding in building objects.

The expenses bower, referring to direct erection building object, including on agreement of the share participation beside the main bower, must be reflected in accounting with using the count 08 «Embedding in внеоборотные assets» (regardless of that, is realized this construction subcontract or economic way) of the subaccount 3 «Construction object main means» in events of the undertaking construction and economic and subcontract way. The expresses on construction object capital construction for own necessities in accounting balance they are considered as stationary asset on line 1150 «Main means».

For account of the agreement participant obligations of the participation in долевом construction on contributing the bankrolls and obligations bower before participant of the agreement of the participation in share construction on transfer of the rights on object construction after reception of the permit on entering it in usage is used count 76 «Calculations with miscellaneous debtor and oblige», to which can be open corresponding to subaccount.

In the event of conduct construction for own necessities of the expenses, collected for period construction on credit of the count 08 «Embedding in внеоборотные assets of» subaccount 3 «Construction object main means», form the initial cost of the object, but after registration of ownership on object is executed correspondence.

Separate attention deserves the approach to adding the value added tax beside застройщиков. Facilities застройщика are at present freed from assessment on the grounds of agreement of the participation in share construction.

The expenses the total for the whole project, are included in prime cost of the delivered object in amount, calculated coming from share area delivered in usage of the object. The rental for ground area, on which conduct the construction, accrued construction for period, is taken into account in composition of the expresses on construction in cost building object. If on rented ground area is raised several objects construction, that rental for ground area is distributed pro rata share area each object in the total area queue, quarter.

After completion of the period construction charge per lease ground area is taken into account, as other expenses. On the total rule of the expenses, not enlarging cost construction, are taken into account on count 91 «Other incomes and expenses». The expresses pertain еo such expenses on preservation construction, expenses on demolition, takedown and guard object, stopped by construction, expenses, connected with payment of the fines, meerschaum and forfeit for breaches in process of the realization construction.

In recent years existing system of the accounting in Russia has suffered the row of the significant change, was is greatly reformed to term of market economies with reference to. However acting system of the accounting in building organization lags behind from requirements of time in spite of the fact that rests in information-legal basis, suffered for the last decennial event more essential change.