KNJIGOVODSTVENI OBUHVAT KOD PRIBAVLJANJA SREDSTAVA ZA RAD
ACCOUNTING FOR OBTAINING OPERATING FUNDS

Summary/Abstract: Fixed assets represent all assets that, in principle, enter their total value, are not consumed in one reproduction cycle, but their value due to physical and moral use gradually decreases, while retaining their original form to the end. Their cost in the business process is calculated by numerical methods using appropriate methodological procedures. The calculated amount represents depreciation, i.e. the value of spent fixed assets in a given time period. Fixed assets include real estate, plant equipment and intangible assets. Fixed assets can occur in the form of things and rights. In addition to this division, the division of fixed assets from the aspect of functional and time is also important for accounting. According to this functional and time criterion, fixed assets can be classified into three categories: fixed assets in use, fixed assets out of use and fixed assets under construction.

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