Features of the procedure for assigning accounting items to fixed assets in accordance with regulatory requirements accounting documents, applicable on the territory of the Russian Federation

Basic accounting in an organization plays a significant role in accounting. If the organization uses its property correctly, the organization get the maximum benefit in the future. This article presents special points for the recognition of objects as fixed assets, which are worth paying attention to. Certain criteria for assigning items to fixed assets are applied for correct accounting. As a result, there is a need to make depreciation deductions for recognized items related to fixed assets.