Problematic issues of accounting of fixed assets

In the article in the direction 08.00.12 Accounting, statistics the problematic issues of accounting of fixed assets are considered. The concept of the object of fixed assets through the prism of the legal framework. Features of the object of fixed assets consisting of components are reflected possibility of crushing of property (fixed asset) on separate objects, depending on useful life, and their isolation in the account as the fixed asset and materials is Defined. Provisions of the accounting policy of the organization regarding the accounting of fixed assets are reflected. An example of the organization of accounting of computer equipment as a separate single inventory object and a set of independent objects of fixed assets is considered. The step-by-step sequence of accounting in the program «1C: Enterprise» is presented, with the formation of primary documents, reflection of correspondence.