Technique of charge of amortization on productive cattle

Abstract

The technique of charge of amortization on productive cattle is based on a principle of rapprochement of the sum of deductions and efficiency of animals received in this period. Efficiency of animals on all term of their useful functioning changes, while the sums of the added amortization are constant. Having analysed all offered in position on accounting 6/01 methods of charge of amortization, the conclusion is drawn on expediency of application of a way to proportionally volume of production. In the conditions of rapprochement of the Russian rules of conducting accounting with the international standards it suggested to apply amortizated cost. On the basis of experimental data the conclusion is drawn on expediency of application as liquidating cost of 10 % from initial cost.