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Company / Laws

Wheelchair equipment: in some cases, material stock, and main means?

Question - answer - Legal advice 12.12.2018 at 13:06

Question - answer - Legal advice

Means

movement for people with disabilities are used by institutions for different purposes. And

depending on the use of the property depends on the order

accounting.

this year, equipment for disabled and

means of transport for persons with disabilities purchased to transfer them

the relevant social group of the population, recorded in account 105 00

"inventories". However, neither the cost nor the life of such

objects do not matter.

however, according to the GHS "Basic

assets" assets held for repeated or continuous

use institution in the performance of its functions, regardless

their value with a useful life of more than 12 months,

are the main tools. Thus, acquired in 2018

equipment for disabled and mobility equipment disabled, lifetime

which exceeds 12 months, used by the institution in its

activities, should be accounted for in fixed assets.