Sinking fund

Deductions to the depreciation fund are not made only if the fixed assets are in stock in a warehouse or on conservation with the permission of the parent organization.

In the article technological costs, expenses for fuel, electricity, water for technological purposes are planned, if they are not included as direct costs in the calculation sheet. In the vast majority of building materials industries, fuel and electricity used for technological needs are reflected in the calculation sheet as direct costs.

Under the item costs for technological purposes, only the cost of water used for production purposes is reflected in the costs of maintaining and operating equipment. In some reinforced concrete plants, this item includes the cost of power electricity for technological and motor purposes, including powering power plants and driving production equipment..

The unit costs for this item in the production of precast concrete are about 5%. Experience shows that it would be more expedient for all precast factories to include them in the calculation as a direct cost item..

The cost item for technological purposes includes the cost of production materials that cannot be rationed, paint, chalk, twine, paper, wire, emery, glue, anti-corrosion coatings, materials for chrome plating, framing, nickel plating, tinning, soldering, hardening, welding, compressed air for pneumatic tools, hammers, blowing and other purposes.

Expenses under the item depreciation, maintenance and repair of low-value and high-wear tools and equipment consists mainly of costs determined empirically on the basis of reporting data. Depreciation of low-value and quickly wearing out general-purpose inventory worth over 2 rubles. carried out in two steps 50% of the initial cost is charged upon transfer to operation, and the remaining 50% upon their retirement.

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