On the question of assessment and accounting of useful remains from disassembly of fixed assets

The article discusses: the procedure for evaluating stocks obtained from the disassembly of retiring fixed assets, as well as in the process of their improvement and restoration; features of the methodology for evaluating reuse materials in railway transport, namely, determining the price of possible use and the adjustment coefficient of shelf life; recommendations of the subject of non-governmental accounting regulation on the reflection of the value of useful the balance on the accounting accounts.