Внеоборотные активы в балансе

Noncurrent assets in the balance sheet

Noncurrent assets are owned by any firm. It includes current funds in tangible and intangible form, which can be used unchanged in different types of activities.

To material assets belong means that can be used for a long time:

  • Various structures;
  • transport;
  • building;
  • land;
  • Tools, devices;
  • Equipment, etc.

To the non-material are enumerated licenses, patents, inventions, etc. All this can be enjoyed by organizations in various fields of activity.

Accounting for assets is handled by a company accountant or outsourcing company specialist. When providing accounting services for the preparation of a balance sheet, these data are necessarily reflected in official documents. All the above mentioned means are taken into account, as well as significant long-term investments, debts, etc.

Noncurrent assets accounting

When assessing the company's noncurrent assets, the specialist takes into account the cash costs that were incurred to purchase tangible assets, their value in the current market, deductions for insurance, and other factors.

The accountant will calculate two types of value: the initial price at the time of purchase and subject to subsequent depreciation (residual). The correct evaluation of all funds is very important in the legal and accounting activities of the company. For example, this is useful if you need to determine the amount of damage in case of damage to transport, equipment, etc.

All information is necessarily displayed in the balance sheet. You can judge the financial position of the company for the reporting period with help of it.

Noncurrent assets are an important material base of any organization. They guarantee the stability of the firm's existence and protect against the consequences of financial risks.