{"id":534,"date":"2022-10-19T16:32:21","date_gmt":"2022-10-19T13:32:21","guid":{"rendered":"https:\/\/adasoftaudit.com\/?p=534"},"modified":"2024-06-17T18:44:23","modified_gmt":"2024-06-17T15:44:23","slug":"dma-in-the-budget-sector","status":"publish","type":"post","link":"https:\/\/adasoftaudit.com\/en\/dma-in-the-budget-sector\/","title":{"rendered":"DMA in the budget sector"},"content":{"rendered":"<h2><span style=\"color: #00acc8;\">Accounting of fixed tangible assets in budgetary organizations<\/span><\/h2>\n<p><span style=\"color: #00acc8;\"><strong>Definition<\/strong><\/span><br \/>\nThe accounting of fixed tangible assets in budget enterprises is carried out on the basis of NSS 16\/2002 and the instructions of the Directorate &#8220;State Treasure&#8221; of the Ministry of Finance. IAS 16 defines tangible fixed assets as identifiable non-financial resources that are acquired and owned by the entity and:<\/p>\n<ul>\n<li>have a natural-material form;<\/li>\n<li>are used for the production and\/or supply\/sale of assets;<\/li>\n<li>or services, for rental, administrative or other purposes;<\/li>\n<li>are expected to be used in more than one accounting period;<\/li>\n<\/ul>\n<p>A non-financial resource is identifiable if it is possible to determine the relationship between it and the concrete derivation of the expected economic benefit for the enterprise from it. The expected economic benefit may arise from the combined action of a group of assets, where the benefits cannot be distinguished by specific assets. In order to establish the relationship in this case, it is necessary to determine (identify) the fixed tangible asset based on:<\/p>\n<ul>\n<li>the entity&#8217;s rights to the asset separately from other assets;<\/li>\n<li>the ability to remove the asset from the enterprise separately from other assets;<\/li>\n<\/ul>\n<p>The definition given by IAS 16 Property, plant and equipment is essentially not much different from that given in the national standard. IAS defines that these are assets that:<\/p>\n<ul>\n<li>are held by the enterprise to be used for the production or supply of goods and services, for rental to others or for administrative purposes; and<\/li>\n<li>are expected to be used over more than one period;<\/li>\n<\/ul>\n<p><span style=\"color: #00acc8;\"><strong>Recognition of DMA in the budget<\/strong><\/span><br \/>\nIn budgetary enterprises, DMA can be recognized if they meet the definition of DMA and have a materiality threshold, which according to item 16.16.2 of VAT20\/2004 can be in the range of BGN 500 to 1000 . Assets below the threshold of BGN 500 are necessarily treated as short-term assets. Assets that are over BGN 1,000 must be treated as DMA. For those falling between BGN 500 and 1000, their treatment depends on the adopted accounting policy. The secondary disposers follow the accounting policy set by the primary disposer.<br \/>\nExceptions to this rule are computer configurations and other similar interconnected assets, when the value of the entire configuration exceeds the minimum threshold of BGN 500, they are registered as DMA (essential parts \u2013 computer and monitor), regardless of the fact that each part by itself may be below the minimum threshold<br \/>\nAdoption of an accounting policy<br \/>\nThe first-tier spenders of budget funds must adopt an accounting policy regarding the reporting of DMA in their structure, which must define a minimum:<\/p>\n<ul>\n<li>value threshold<\/li>\n<li>ex post valuation policy \u2013 \u200b\u200bby historical value or by revalued value (increase and decrease)<\/li>\n<\/ul>\n<p>In the event that it adopts a policy of revaluation, the primary disposer must also determine a frequency of revaluation of DMAs so that their value does not differ materially from the market values \u200b\u200bof the assets.<\/p>\n<p><span style=\"color: #00acc8;\"><strong>Recognition of fixed tangible assets in the budget<\/strong><\/span><br \/>\nFor the purposes of the materiality thresholds, the effect of the recognition or non-recognition of a VAT tax credit should not be taken into account, i.e. for the purposes of the materiality thresholds, the value of assets does not include VAT and other taxes. The chosen DMA classification approach does not change for insignificant changes in value. In the event of a permanent change in the value of the tangible fixed asset below the materiality threshold, it is written off as an expense at the beginning of the following year and entered in account 9909.<br \/>\n<span style=\"color: #00acc8;\"><strong>Example:<\/strong><\/span>\u00a0the materiality threshold in budgetary enterprise XX is BGN 900. At the end of the year, during an impairment review, the DMA worth BGN 1,300 was depreciated and represented in the balance sheet at a value of BGN 680. This asset for the current year remains to be reported as DMA, regardless of the fact that its value is below the value threshold of BGN 900. At the beginning of the next year, this asset is written off as an expense and entered off-balance sheet on account 9909.<\/p>\n<p><span style=\"color: #00acc8;\"><strong>Initial assessment of DMA<\/strong><\/span><br \/>\nThe acquisition price of DMA does NOT include the financial costs of their acquisition.<br \/>\nThe acquisition price includes:<\/p>\n<ul>\n<li>the compensation of the owners for the alienation of the assets;<\/li>\n<li>Each tangible fixed asset is initially valued at acquisition cost, which includes the purchase price (including duties and non-refundable taxes) and all direct costs.<\/li>\n<\/ul>\n<p>Direct are the costs that are necessary to bring the asset into working condition in accordance with its purpose. These are:<\/p>\n<ul>\n<li>site preparation costs (on the ground where the asset will be used);<\/li>\n<li>initial shipping and handling costs;<\/li>\n<li>installation costs, including those incurred during the control and pre-commissioning periods, as well as the usual costs associated with the phased introduction into use of the fixed tangible asset;<\/li>\n<li>costs of bringing the acquired long-term tangible asset into working condition: costs for fees of architects, engineers, economists and others related to the project, economic justification, order and\/or construction, delivery, installation, commissioning, etc. of the fixed tangible asset;<\/li>\n<li>the estimated costs up to the amount of the accrued provision for liabilities for: dismantling and decommissioning the asset and restoration of the land on which the asset was installed;<\/li>\n<\/ul>\n<p><span style=\"color: #00acc8;\"><strong>Example:<\/strong><\/span>\u00a0a budget enterprise has purchased a machine for laboratory tests worth BGN 24,000 including VAT. It paid BGN 1,000 for transport, BGN 1,200 with VAT for installation, BGN 2,000 for specific software to control the machine. It also paid BGN 5,000 for training the staff to work with the machine.<br \/>\nThe company took the machine worth BGN 28,200 to account 2049, made up of the following costs<br \/>\n\u2013 the purchase price of the machine \u2013 BGN 24,000;<br \/>\n\u2013 transport costs \u2013 BGN 1,000;<br \/>\n&#8211; installation costs &#8211; BGN 1,200;<br \/>\n&#8211; expenses for specialized management software &#8211; BGN 2,000<br \/>\n. The expenses of BGN 5,000 incurred for staff training are reported on account 6025 &#8220;Expenses for personnel qualification and retraining&#8221;.<\/p>\n<p><span style=\"color: #00acc8;\"><strong>Valuation of DMAs in the process of acquisition<\/strong><\/span><br \/>\nDMAs in the process of acquisition at the end of the reporting year are evaluated on the basis of the reached stage of acquisition, and not on the basis of the amounts paid in advance for their acquisition.<br \/>\n<span style=\"color: #00acc8;\"><strong>Example:<\/strong><\/span>\u00a0A contract for the delivery and installation of a machine worth BGN 20,000 was concluded in the XXX enterprise. Transport costs of BGN 2,000 have been charged for the delivery of the machine. and BGN 7,000 must be paid for the installation according to the contract. The machine has been delivered and the installation has started, but it requires a long technological time to complete it. The company has paid for the machine, transport costs and a 20% advance for installation. He will pay the remaining costs after putting the machine into operation. Work is currently approximately 50% complete<\/p>\n<p style=\"padding-left: 40px;\"><em><strong>Current during the year<\/strong><\/em><br \/>\nD-t s\/ka 2079\/C-t s\/ka 4010 or 4523 or 4548<br \/>\nDelivery of the machine 20000 BGN<br \/>\nTransport 2000 BGN<br \/>\n<em><strong>For the transferred advance:<\/strong><\/em><br \/>\nD-t s\/ka 4020 \/C-t s\/ka 7500, 50; 1400 BGN;<br \/>\n<em><strong>Evaluation at the end of the year:<\/strong><\/em><br \/>\nFrom the agreed sums for installation according to the assessment of the installation stage, the amount<br \/>\nis 50% of the agreed amount (BGN 3500)<br \/>\nD-t s\/ka 2079\/K-t s\/ka 4020 1400 BGN (amount of the transferred advance )<br \/>\nD-t s\/ka 2079\/K-t s\/ka 497X Adjustment for liabilities BGN 2,100<br \/>\nAt the beginning of the next year<br \/>\nD-t s\/ka 2079\/K-t s\/ka 4020 BGN 1,400 (red return)<br \/>\nD- t s\/ka 2079\/KT 497X Adjustment for liabilities BGN 2100 (red reversal)<br \/>\n<em><strong>Final payment according to the contract upon completion of the installation<\/strong><\/em><br \/>\nD-t s\/ka 2079\/K-t s\/ka 4010 5600 BGN<br \/>\n<em><strong>When putting the machine into operation<\/strong><\/em><br \/>\nD- t s\/ka 2049\/K-t s\/ka 2079 BGN 29,000;<\/p>\n<p><span style=\"color: #00acc8;\"><strong>Acquisition of DMA<\/strong><\/span><br \/>\nThe accounting for the acquisition of DMA is performed differently depending on the type of acquisition and the counterparty. In this presentation, we will look at the different ways of acquisition and the peculiarities of their reporting, giving in some cases examples to help better understand the specifics.<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #00acc8;\"><strong>Acquisition of DMA &#8211; by purchase from a non-budgetary organization;<\/strong><\/span><br \/>\nD-t s\/ka 20XX\/K-t s\/ka 4010<br \/>\n<span style=\"color: #00acc8;\"><strong>Acquisition of DMA &#8211; by purchase from a budget organization;<\/strong><\/span><br \/>\nDate of sale 20XX\/ Date of sale 4523,4548,4599<br \/>\nDate of sale 4970\/Day of sale 6081<br \/>\nUpon payment<br \/>\nDate of sale Gr.75\/Day of sale \/ki g.50,7500<br \/>\nD-t w\/k g.45\/K-t w\/ka 4970<br \/>\n<span style=\"color: #00acc8;\"><strong>Acquisition of DMA &#8211; by donation;<\/strong><\/span><br \/>\nD-t s\/ka 20XX\/K-t s\/ka 7414<br \/>\n<span style=\"color: #00acc8;\"><strong>Acquisition of DMA &#8211; by exchange;<\/strong><\/span><br \/>\nPursuant to item 16.18 of VAT 20\/2004, the replacement is valued at the fair value of the replaced or acquired asset, which of the two is more clearly determinable. According to VAT 5\/2016, when accounting for this exchange, we must also take into account the accumulated depreciation up to the time of the exchange.<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #00acc8;\"><strong>Example:<\/strong><\/span>\u00a0budget enterprise XX owns a carpentry machine with a reported value of BGN 30,000, which it has used for 10 years. The accumulated depreciation to date is BGN 30,000. The carpentry workshop is currently closed and this machine is redundant for the company. At the same time, the enterprise needs computers that it does not have the budget to purchase. At the moment, such a used machine can be purchased on the market for BGN 2,000. The company is negotiating with the YY organization, which can provide them with computers that it bought 1 year ago, 4 pieces, and it needs the carpentry machine. The computers have satisfactory parameters for organization XX, but they have insufficient capacities for the planned computerization for enterprise YY. The accounting value of the computers is 4000, accumulated depreciation 1900, book value 2100 BGN. The two organizations agree that the exchange will be carried out without additional payment. Both organizations are budgetary.<\/p>\n<p style=\"padding-left: 80px;\">The accounting entries in organization XX are as follows:<br \/>\nD-t s\/ka 2414\/ K-t s\/ka 2049 BGN 30,000 for writing off the carpentry machine;<br \/>\nD-t s\/ka 2041\/K-t s\/ka 7801 BGN 2000 for bringing in 4 computers;<br \/>\nAccounting entries in the organization YY<br \/>\nD-t s\/ka 2414\/K-t s\/ka 2041 BGN 1900;<br \/>\nD-t s\/ka 2049\/ K-t s\/ka 2041 BGN 100; Apartment building 7801 BGN 1,900;<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #00acc8;\"><strong>Acquisition of DMA &#8211; through financial leasing;<\/strong><\/span><br \/>\n<span style=\"color: #00acc8;\"><strong>Example:<\/strong><\/span>\u00a0Company XX acquires a car through a financial lease worth BGN 30,000. The lease is for 5 years. The company will pay BGN 5,000 in interest.<\/p>\n<p style=\"padding-left: 80px;\">a) the lease is from a local person<br \/>\nD-t s\/ka 2051 30000 BGN<br \/>\nD-t s\/ka 1917 5000 BGN<br \/>\nK-t s\/ka 1911 35000 BGN<br \/>\n\u00a7 52-04 30000 BGN;<br \/>\nb) the lease is from a foreign person<br \/>\nD-t s\/ka 2051 30,000 BGN<br \/>\nD-t s\/ka 1918 5,000 BGN<br \/>\nK-t s\/ka 1912 35,000 BGN<br \/>\n\u00a7 52-04 30,000 BGN;<\/p>\n<p style=\"padding-left: 40px;\">It is important to note here that since this transaction is over BGN 10,000. and the term of the lease contract is over 1 year, then it falls within the scope of the provisions of item 7.4.7 of VAT 20\/2004 in this case, regardless of the fact that we have no payment in the situation, this transaction must be recorded in the cash statement as capital expenditure excluding interest. In this case, we will have an expense under p-f 52-04 for BGN 30,000.<br \/>\nThe accounting operations and the requirements for reflection in the cash statement and under the terms of trade credit are similar. The accounting accounts for the reflection of trade credit are: 1927,1928 (for interest) and 1921, 1922 (for liability).<br \/>\n<span style=\"color: #00acc8;\"><strong>Acquisition of land, infrastructure objects, books in the library;<\/strong><\/span><br \/>\nFrom 01.01.2014, the acquisition of land (with the exception of the land adjacent to buildings), infrastructure objects and books in the library are accounted for on the balance sheet. Previously, these objects were reported on off-balance sheet accounts. The reporting of these objects is carried out in parallel in two economic areas &#8211; Budget or SES and DSD. In the &#8220;Budget&#8221; economic district or the SES economic district, an expense is reported upon acquisition, with the exception of lands adjacent to buildings, and in the DSD they are entered as DMA.<br \/>\n<span style=\"color: #00acc8;\"><strong>In the reporting area Budget or SES<\/strong><\/span><br \/>\nD-t s\/ka 6075\/K-t s\/ka 40XX, 50, 7500, 74.. &#8211; expenditure for the acquisition of infrastructure objects through external supplies<br \/>\nD-t s\/ka 6076\/K-t s\/ka 40\u0425\u0425, 50, 7500, 74.. &#8211; major repair of infrastructural objects through external supplies<br \/>\nD-t s\/ka 6077\/K-t s\/ka 40\u0425\u0425, 50, 7500, 74.. &#8211; cost of land acquisition in the country<br \/>\nD-t s\/ka 6078\/K-t s\/ka 40XX, 50, 7500, 74.. \u2013 expenditure for land acquisition abroad<br \/>\nD-t s\/ka 6075\/K-t s\/ka 40XX, 50 .<br \/>\n\u200bbuildings lands<br \/>\n<span style=\"color: #00acc8;\"><strong>In the reporting area of \u200b\u200bthe DSD<\/strong><\/span><br \/>\n2201\/K-t s\/ka 7609 \u2013 lands, forests and perennials<br \/>\n2202\/K-t s\/ka 7609 \u2013 infrastructure sites 2202\/K<br \/>\n-t s\/ka \/ka 2203\/K-t s\/ka 7609 \u2013 assets with historical and artistic value<br \/>\nD-t s\/ka 2204\/K-t s\/ka 7609 \u2013 books in the library<\/p>\n<p><span style=\"color: #00acc8;\"><strong>Write-off of DMA<\/strong><\/span><br \/>\nThe accounting entries for the sale of DMA after 01.01.2014 differ depending on the type of recipient organization. The difference is dictated by the fact that from the point of view of the enterprise as an independent unit in the budget, they do not differ, but from the point of view of the consolidated statement, the two sales have a different essence: the sale to a non-budgetary organization &#8211; creates income and expense for the budget as a whole, and the sale to a budget organization &#8211; does not create revenue and expense for the budget as a whole. With VAT 5\/2016, budget organizations started charging depreciation. So all accounting entries must also take this fact into account.<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #00acc8;\"><strong>Sale of a non-budget organization<\/strong><\/span><br \/>\nD-t s\/ka 4110, 4130\/ K-t s\/ka 7131-7133; 7140-7149-for accounting of income from the sale<br \/>\nD-t s\/ka 6131-6133; 6140-6149; 2412-2419;\/ K-t s\/ka 22; 21; 20; accounting for the cost of the sale (book value) and write-off of depreciation;<br \/>\n<span style=\"color: #00acc8;\"><strong>Sale of a budget organization<\/strong><\/span><br \/>\nD-t s\/ka 4522\/K-t s\/ka 7131-7133; 7140-7149 With this operation, the enterprise recognizes income from the sale for the purposes of the GFO of the enterprise as an independent unit;<br \/>\nMr. and Mrs. 6131-6133; 6140-6149; 2412-2419; \/ K-t s\/ka 22; 21; 20 \u2013 writing off the balance sheet value as an expense; write-off of accrued depreciation;<br \/>\nD-t s\/ka 7180\/K-t 4960 recording of the correction: with this operation a correction of the income is carried out, since from the point of view of the budget as a whole, when summarizing the realized income of the budget organization from another budget organization must be eliminated .<br \/>\n<span style=\"color: #00acc8;\"><em><strong>At the time of payment<\/strong><\/em><\/span><br \/>\nD-t s\/ka 4960\/K-t s\/ka 4522<br \/>\nD-t s\/ka 5013\/K-t s\/ka 7511<br \/>\n<span style=\"color: #00acc8;\"><strong>Deregistration due to absence or marriage<\/strong><\/span><br \/>\nDeregistration due to absence or marriage is carried out taking into account the following:<\/p>\n<ul>\n<li>The entire article is written according to D-t s\/ka 6992 (new account from 2014); D-t s\/ka 241X\/ K-t s-ki r-l 2, regardless of whether it is the fault of MOL or not;<\/li>\n<li>If it is the fault of the MOL, a claim is recorded: D-t s\/ka 4213\/K-t s\/ka 7198<\/li>\n<li>If the absence is from an unknown perpetrator: D-t s\/ka 9289\/K-t s\/kaT 9981<\/li>\n<\/ul>\n<p><span style=\"color: #00acc8;\"><strong>Appraisals after acquisition<\/strong><\/span><br \/>\na) Revaluation of DMA<br \/>\nAccording to NSS 16\/2002, fixed tangible assets after their acquisition can be reported either at acquisition price or at revalued value. Which of the two methods is chosen is a matter of accounting policy adoption by the primary disposer. (Here we should note that the possibility of reporting DMA at a revalued value was removed from the NSS, but in the budget sector the NSS 2002 remained in force)<br \/>\nIn case the revaluation method is chosen, the enterprise must also determine the frequency of revaluations of DMA, so that the assets presented in the balance sheet do not differ materially from the value at which they can be purchased at the time of presentation.<\/p>\n<p style=\"padding-left: 40px;\"><em><strong>When choosing to report DMA at a revalued value, the differences from their revaluation are reported on account 7801.<\/strong><\/em><br \/>\nDate s\/ki 2XXX\/K-t s\/ka 7801 increase in the reported<br \/>\nvalue \/ki 2XXX reduction of the reported value<\/p>\n<p>b) Impairment of DMA<br \/>\nAccording to item 36.1 of VAT 20\/2004, a review for impairment of non-financial DMA must be carried out once every 2 years. Very often in budget organizations, independent evaluators are used for this purpose, which is generally not mandatory. The DMA impairment review is performed against the current recoverable amount. The current recoverable amount of these assets is assumed to be their fair value. For its indication, the current purchase value of a similar asset can be used.<\/p>\n<p><span style=\"color: #00acc8;\"><strong>Example:<\/strong><\/span>\u00a0budget organization XX owns a computer configuration worth BGN 1,800. The configuration was purchased 2 years ago. If the organization buys such an old configuration at the moment, it would pay BGN 1,100. In this situation, the organization should report a depreciation of the computer configuration for BGN 700;<\/p>\n<p style=\"padding-left: 40px;\">D-t s\/ka 7801\/K-t s\/ka 2041 700 BGN<\/p>\n<p>Very often, budget accountants ask why depreciation should be carried out, since depreciation is already charged in the budget. Depreciation and impairment make different economic sense. Depreciation is charged based on actual use of the asset and recovery of its value under normal operating conditions. It is an estimate and at the end of each year is subject to review and correction for the future if we have additional data on operating conditions (NSS4). Impairment is a reduction in the value of the asset based on extraordinary events that have occurred and which indicate that the asset will not be able to recover its value in normal operation (IAS 36).<br \/>\nTransfer of DMA from the SES to the budget<br \/>\nAccording to item 21.5 of VAT6\/2008, the transfer of the DMA acquired in the SES for use in the budget is accounted for with the following accounting operations:<\/p>\n<p style=\"padding-left: 40px;\"><em><strong>De-registration from SES<\/strong><\/em><br \/>\nD-t s\/ka 7601\/K-t s\/ka 20<br \/>\n<em><strong>Enrollment in Budget<\/strong><\/em><br \/>\nD-t s\/ka 20\/K-t s\/ka 7601<\/p>\n<p><span style=\"color: #00acc8;\"><strong>Acquisition of DMA in a business way<\/strong><\/span><br \/>\nThe costs related to the acquisition and major repair of the DMA in a business way are initially charged to the accounts of city 60. Monthly or quarterly charges are applied to the DMA value through the operation:<\/p>\n<p style=\"padding-left: 40px;\">D-t s\/ka 20\/KT 6501, 6507<\/p>\n<p><span style=\"color: #00acc8;\"><strong>Acquisition of infrastructure objects in a commercial way<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\">a) initially the costs are charged according to the s. of c. 60<br \/>\nb) at the end of the month or quarterly, an operation is taken:<br \/>\nD-t s\/ka 6504\/K-t s\/ka 6504 in the budget<br \/>\nD-t s\/ka 2202\/K-t s\/ka 7609 in DSD<\/p>\n<p><span style=\"color: #00acc8;\"><strong>Accrual of depreciation of DMA and DNA<\/strong><\/span><br \/>\nThe accrual of depreciation in budget enterprises was introduced with VAT 5\/2016. Accounting of depreciation in the budget is carried out on expense accounts from group 603 against corrective accounts from group 24:<\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">6030<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Expenses for amortization of intangible fixed assets<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2420<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Amortization of intangible fixed assets<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">6032<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Depreciation costs of productive and working animals<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2412<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Depreciation of productive and working animals<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">6033<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Depreciation costs of buildings<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2413<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Depreciation of buildings<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">6034<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Costs for depreciation of machines, facilities, equipment<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2414<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Depreciation of machines, equipment, equipment<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">6035<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Depreciation costs of means of transport<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2415<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Depreciation of vehicles<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">6036<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Costs for depreciation of business inventory<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2416<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Depreciation of business inventory<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">6037<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Depreciation costs of infrastructure objects<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2417<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Depreciation of infrastructure objects<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">6039<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Depreciation costs of other tangible fixed assets<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2419<\/span><\/span><\/td>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Depreciation of other fixed tangible assets<\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>We will not dwell in more detail on the problems related to amortization. All features of the calculation and determination of depreciation in the budget are described in detail in VAT 5\/2016 of the Ministry of Finance.<\/p>\n<p><a href=\"https:\/\/translate.google.com\/website?sl=bg&amp;tl=en&amp;hl=bg&amp;client=webapp&amp;u=https:\/\/www.minfin.bg\/bg\/1103\" target=\"_blank\" rel=\"noopener\">https:\/\/www.minfin.bg\/bg\/1103<\/a><\/p>\n<h3>Appendix 1: Characteristics of accounts for DMA from SBO and their relationship with the paragraphs of EBC\/2022<\/h3>\n<p><strong>See PP for comparison of accounts and paragraphs:<\/strong><a href=\"https:\/\/translate.google.com\/website?sl=bg&amp;tl=en&amp;hl=bg&amp;client=webapp&amp;u=https:\/\/www.ada-soft.bg\/bg\/mproducts\/forbudget\/equa\" target=\"_blank\" rel=\"noopener\">\u00a0https:\/\/www.ada-soft.bg\/bg\/mproducts\/forbudget\/equa<\/a><\/p>\n<table id=\"tablepress-1\" class=\"tablepress tablepress-id-1\">\n<tbody class=\"row-hover\">\n<tr class=\"row-1\">\n<td class=\"column-1\"><span style=\"color: #00acc8;\"><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">accounts<\/span><\/span><\/strong><\/span><\/td>\n<td class=\"column-2\"><span style=\"color: #00acc8;\"><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Paragraphs <\/span><\/span><br \/>\n<span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><br \/>\nExpenditure (acquisition of fixed assets)<\/span><\/span><\/strong><\/span><\/td>\n<td class=\"column-3\"><span style=\"color: #00acc8;\"><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Paragraphs <\/span><\/span><br \/>\n<span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><br \/>\nIncome (sale of fixed assets)<\/span><\/span><\/strong><\/span><\/td>\n<\/tr>\n<tr class=\"row-2\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2010 Land adjacent to buildings and facilities &#8211; the account is used only in the Budget<\/span><\/span><\/td>\n<td class=\"column-2\"><\/td>\n<td class=\"column-3\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">40-40<\/span><\/span><\/td>\n<\/tr>\n<tr class=\"row-3\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2020 Productive and working animals<\/span><\/span><\/td>\n<td class=\"column-2\"><\/td>\n<td class=\"column-3\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">40-23<\/span><\/span><\/td>\n<\/tr>\n<tr class=\"row-4\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2031 Administrative buildings &#8211; school buildings of public schools are reported under this account. The account takes into account both state\/municipal administration buildings and state\/municipal buildings for educational, social, health, cultural, public and other events.<\/span><\/span><\/td>\n<td class=\"column-2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">52-02<\/span><\/span><\/td>\n<td class=\"column-3\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">40-22<\/span><\/span><\/td>\n<\/tr>\n<tr class=\"row-5\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2032 Residential buildings, dormitories and apartments<\/span><\/span><\/td>\n<td class=\"column-2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">52-02<\/span><\/span><\/td>\n<td class=\"column-3\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">40-22<\/span><\/span><\/td>\n<\/tr>\n<tr class=\"row-6\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2038\u00a0 <\/span><\/span><span style=\"color: #00acc8;\"><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Rest stations, hotels, training centers, health complexes<\/span><\/span><\/strong><\/span><\/td>\n<td class=\"column-2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">52-02<\/span><\/span><\/td>\n<td class=\"column-3\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">40-22<\/span><\/span><\/td>\n<\/tr>\n<tr class=\"row-7\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2039 Other buildings &#8211; include buildings that are not administrative or residential, such as garages, pavilions, production\/economic and commercial buildings, sheds, warehouses, etc. similar.<\/span><\/span><\/td>\n<td class=\"column-2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">52-02<\/span><\/span><\/td>\n<td class=\"column-3\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">40-22<\/span><\/span><\/td>\n<\/tr>\n<tr class=\"row-8\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2041 Computers and hardware equipment<\/span><\/span><\/td>\n<td class=\"column-2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">52-01<\/span><\/span><\/td>\n<td class=\"column-3\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">40-21<\/span><\/span><\/td>\n<\/tr>\n<tr class=\"row-9\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2049 Other machines, facilities, equipment<\/span><\/span><\/td>\n<td class=\"column-2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">52-03<\/span><\/span><\/td>\n<td class=\"column-3\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">40-23<\/span><\/span><\/td>\n<\/tr>\n<tr class=\"row-10\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2051 Passenger cars<\/span><\/span><\/td>\n<td class=\"column-2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">52-04<\/span><\/span><\/td>\n<td class=\"column-3\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">40-24<\/span><\/span><\/td>\n<\/tr>\n<tr class=\"row-11\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2059 Other means of transport<\/span><\/span><\/td>\n<td class=\"column-2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">52-04<\/span><\/span><\/td>\n<td class=\"column-3\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">40-24<\/span><\/span><\/td>\n<\/tr>\n<tr class=\"row-12\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2060 Business inventory<\/span><\/span><\/td>\n<td class=\"column-2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">52-05<\/span><\/span><\/td>\n<td class=\"column-3\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">40-25<\/span><\/span><\/td>\n<\/tr>\n<tr class=\"row-13\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2071 Unfinished construction, production and overhaul<\/span><\/span><\/td>\n<td class=\"column-2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">51-00<\/span><\/span><\/td>\n<td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-14\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2079 Other fixed tangible assets in process of acquisition<\/span><\/span><\/td>\n<td class=\"column-2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">52-19<\/span><\/span><\/td>\n<td class=\"column-3\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">40-29<\/span><\/span><\/td>\n<\/tr>\n<tr class=\"row-15\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2091 Capitalized costs of leased\/provided for use long-lasting tangible assets<\/span><\/span><\/td>\n<td class=\"column-2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">52-19<\/span><\/span><\/td>\n<td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-16\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2099 Other fixed tangible assets<\/span><\/span><\/td>\n<td class=\"column-2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">52-19<\/span><\/span><\/td>\n<td class=\"column-3\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">40-29<\/span><\/span><\/td>\n<\/tr>\n<tr class=\"row-17\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2201\u00a0 <\/span><\/span><span style=\"color: #00acc8;\"><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Lands, forests and permanent crops<\/span><\/span><\/strong><\/span><\/td>\n<td class=\"column-2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">54-00<\/span><\/span><\/td>\n<td class=\"column-3\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">40-40<\/span><\/span><\/td>\n<\/tr>\n<tr class=\"row-18\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2202\u00a0 <\/span><\/span><span style=\"color: #00acc8;\"><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Infrastructure objects<\/span><\/span><\/strong><\/span><\/td>\n<td class=\"column-2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">52-06<\/span><\/span><\/td>\n<td class=\"column-3\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">40-26<\/span><\/span><\/td>\n<\/tr>\n<tr class=\"row-19\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2203\u00a0 <\/span><\/span><span style=\"color: #00acc8;\"><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Assets of historical and artistic value<\/span><\/span><\/strong><\/span><\/td>\n<td class=\"column-2\"><\/td>\n<td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-20\">\n<td class=\"column-1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2204\u00a0 <\/span><\/span><span style=\"color: #00acc8;\"><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Books in libraries<\/span><\/span><\/strong><\/span><\/td>\n<td class=\"column-2\"><\/td>\n<td class=\"column-3\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #00acc8;\"><strong>Learn more about reconciliation of accounts and paragraphs:<\/strong><a style=\"color: #00acc8;\" href=\"https:\/\/translate.google.com\/website?sl=bg&amp;tl=en&amp;hl=bg&amp;client=webapp&amp;u=https:\/\/avcpa.eu\/index.php\/en\/statii\/biudgetno-schetovodstvo\/120-2022-08-29-12-45-50\" target=\"_blank\" rel=\"noopener\">\u00a0http:\/\/avcpa.eu\/index.php\/en\/statii\/biudgetno-schetovodstvo\/120-2022-08-29-12-45-50<\/a><\/span><\/p>\n<p><span style=\"color: #00acc8;\"><strong>Paragraphs related to operations with non-financial assets (Sample EBC for 2022)<\/strong><\/span><\/p>\n<p><span style=\"color: #00acc8;\"><strong>A) Proceeds from the sale of non-financial assets<\/strong><\/span><br \/>\n<span style=\"color: #00acc8;\"><strong>40-00 Proceeds from the sale of non-financial assets<\/strong><\/span><br \/>\n40-21 &#8211; proceeds from the sale of computers and hardware<br \/>\n40-22 &#8211; proceeds from the sale of buildings<br \/>\n40-23 &#8211; proceeds from the sale of other equipment, machinery and facilities<br \/>\n40-24 \u2013 proceeds from the sale of means of transport<br \/>\n40-25 \u2013 proceeds from the sale of business inventory<br \/>\n40-26 \u2013 proceeds from the sale of infrastructure objects<br \/>\n40-29 \u2013 proceeds from the sale of other DMA<br \/>\n40-30 \u2013 proceeds from the sale of intangible fixed assets<br \/>\n40-39 \u2013 proceeds from the sale of greenhouse gas emission allowances<br \/>\n40-40 \u2013 proceeds from the sale of land<br \/>\n40-71 \u2013 proceeds from the sale of the state reserve<br \/>\n40-72 \u2013 proceeds from the sale of agricultural produce<br \/>\n<span style=\"color: #00acc8;\"><strong>Note<\/strong>:<\/span>\u00a0For the purposes of cash performance, the amounts under \u00a7 40-00 are presented as a revenue item, with the exception of \u00a7 40-71, which is presented as a reduction of the corresponding expense item.<\/p>\n<p><span style=\"color: #00acc8;\"><strong>B) Acquisition of non-financial assets<\/strong><\/span><br \/>\n<span style=\"color: #00acc8;\"><strong>51-00 Overhaul of fixed tangible assets<\/strong><\/span><br \/>\n<span style=\"color: #00acc8;\"><strong>52-00 Acquisition of fixed tangible assets<\/strong><\/span><br \/>\n52-01 \u2013 acquisition of computers and hardware<br \/>\n52-02 \u2013 acquisition of buildings<br \/>\n52-03 \u2013 acquisition of other equipment, machinery and facilities<br \/>\n52-04 &#8211; acquisition of means of transport<br \/>\n52-05 &#8211; acquisition of business inventory<br \/>\n52-06 &#8211; construction of infrastructure objects<br \/>\n52-19 &#8211; acquisition of other DMA<br \/>\n<span style=\"color: #00acc8;\"><strong>53-00 Acquisition of intangible fixed assets<\/strong><\/span><br \/>\n53-01 &#8211; acquisition of software products and licenses for software products<br \/>\n53-09 &#8211; acquisition of other intangible fixed assets<br \/>\n<span style=\"color: #00acc8;\"><strong>54-00 Acquisition of land<\/strong><\/span><br \/>\n<span style=\"color: #00acc8;\"><strong>57-00 Increase of the state reserve and purchase of agricultural production<\/strong><\/span><br \/>\n57-01 &#8211; payments for replenishment of the state reserve<br \/>\n57-02 &#8211; payments for the purchase of agricultural production<br \/>\n<span style=\"color: #00acc8;\"><strong>from \u00a7 58 to \u00a7 59 \u2013 xxx<\/strong><\/span><br \/>\n<span style=\"color: #00acc8;\"><strong>Note<\/strong>:<\/span>\u00a0For the purposes of cash execution, the operations of acquisition of non-financial assets (\u00a7\u00a7 51-00 \u2013 57-00) are presented as an expense item and are subject to classification according to the relevant functions, groups and activities in section VI of the EBC<\/p>\n<table border=\"0\">\n<tbody>\n<tr>\n<td><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Pazardzhik office<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">13 G. Benkovski Blvd., 1st floor<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">034 442 765<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">0884390375<\/span><\/span><\/p>\n<p><a href=\"mailto:office-pz@ada-soft.bg?_x_tr_sl=bg&amp;_x_tr_tl=en&amp;_x_tr_hl=bg&amp;_x_tr_pto=wapp\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">office-pz@ada-soft.bg<\/span><\/span><\/a><\/td>\n<td><img decoding=\"async\" src=\"https:\/\/adasoftaudit.com\/wp-content\/uploads\/2024\/04\/header_en_img.png\" alt=\"\" title=\"\"><\/td>\n<td>\n<p align=\"right\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Office Sofia<\/span><\/span><\/p>\n<p align=\"right\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">g.k. Poligona, bl. 43, office 5<\/span><\/span><\/p>\n<p align=\"right\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">02 974 43 50<\/span><\/span><\/p>\n<p align=\"right\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">0885509600<\/span><\/span><\/p>\n<p><a href=\"mailto:office@ada-soft.bg?_x_tr_sl=bg&amp;_x_tr_tl=en&amp;_x_tr_hl=bg&amp;_x_tr_pto=wapp\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">office@ada-soft.bg<\/span><\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>DEVELOPMENT, SALE AND IMPLEMENTATION OF SPECIALIZED ECONOMIC SOFTWARE<\/p>\n<h3 style=\"text-align: center;\"><strong><br \/>\n<span style=\"color: #4472c4;\">Fixed Assets\u00a0Module<\/span><\/strong><\/h3>\n<p>Dear clients,<\/p>\n<p>In connection with VAT No. 5 of 30.09.2016 for charging depreciation of non-financial fixed assets by budgetary organizations, we present to your attention\u00a0\u00a0<b>the Module\u00a0<\/b><strong>&#8220;Fixed Assets&#8221;<\/strong><\/p>\n<p><span style=\"color: #4472c4;\"><strong>\u2b9a Purpose:<\/strong><\/span><\/p>\n<p>Covers the activity of acquiring assets, charging depreciation, changing inventory items, revaluations, tracking related parts of assets and write-offs. Compilation of an accounting amortization plan, according to the requirements of SS 4.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-174 size-full\" src=\"https:\/\/adasoftaudit.com\/wp-content\/uploads\/2024\/04\/adasoft_audit_dma1.png\" alt=\"\" width=\"604\" height=\"338\" title=\"\" srcset=\"https:\/\/adasoftaudit.com\/wp-content\/uploads\/2024\/04\/adasoft_audit_dma1.png 604w, https:\/\/adasoftaudit.com\/wp-content\/uploads\/2024\/04\/adasoft_audit_dma1-600x336.png 600w, https:\/\/adasoftaudit.com\/wp-content\/uploads\/2024\/04\/adasoft_audit_dma1-300x168.png 300w\" sizes=\"(max-width: 604px) 100vw, 604px\" \/><\/p>\n<p><span style=\"color: #4472c4;\"><strong>\u2b9a The benefits you get:<\/strong><\/span><\/p>\n<p><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/2714.svg\" alt=\"\u2714\" title=\"\">Easy filing of acquired assets with complete information about them.<\/p>\n<p><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/2714.svg\" alt=\"\u2714\" title=\"\">Automatic calculation of accrued depreciation using the straight-line method.<\/p>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/2714.svg\" alt=\"\u2714\" title=\"\">Through a system of filters, quickly find information about the asset you are interested in.<\/p>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/2714.svg\" alt=\"\u2714\" title=\"\">Flexible reference part with the possibility to print the Inventory book, Inventory list, Comparative list, Accounting depreciation plan, turnover reports, etc., as well as export of the information in different file formats &#8211; text (.txt and .rtf), MS Excel, OpenOffice and HTML.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-172 size-full\" src=\"https:\/\/adasoftaudit.com\/wp-content\/uploads\/2024\/04\/adasoft_audit_dma.png\" alt=\"\" width=\"365\" height=\"303\" title=\"\" srcset=\"https:\/\/adasoftaudit.com\/wp-content\/uploads\/2024\/04\/adasoft_audit_dma.png 365w, https:\/\/adasoftaudit.com\/wp-content\/uploads\/2024\/04\/adasoft_audit_dma-300x249.png 300w\" sizes=\"(max-width: 365px) 100vw, 365px\" \/><\/p>\n<p><span style=\"color: #4472c4;\"><strong>\u2b9a Additional options we offer:\u00a0<\/strong><\/span><\/p>\n<p><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/2714.svg\" alt=\"\u2714\" title=\"\">\u00a0\u00a0Import available assets from a file.<\/p>\n<p><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/2714.svg\" alt=\"\u2714\" title=\"\">\u00a0\u00a0Organization of automatic accounting for clients using PP &#8220;Scepter (i)&#8221;.<\/p>\n<p><span style=\"color: #4472c4;\"><strong>\u2b9a For whom the DMA module is suitable:\u00a0<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/2714.svg\" alt=\"\u2714\" title=\"\">\u00a0\u00a0\u00a0For customers who do not use accounting software distributed by &#8220;ADA &#8211; SOFT&#8221;.<\/p>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/2714.svg\" alt=\"\u2714\" title=\"\">\u00a0For customers using accounting software distributed by &#8220;ADA &#8211; SOFT&#8221; &#8211; PP &#8220;Scepter&#8221;, &#8220;Scepter(i)&#8221; and &#8220;Adakta&#8221;.<\/p>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/2714.svg\" alt=\"\u2714\" title=\"\">\u00a0\u00a0For customers using Scepter and switching to Scepter (i).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Accounting of fixed tangible assets in budgetary organizations Definition The accounting of fixed tangible assets in budget enterprises is carried out on the basis of NSS 16\/2002 and the instructions of the Directorate &#8220;State Treasure&#8221; of the Ministry of Finance. IAS 16 defines tangible fixed assets as identifiable non-financial resources that are acquired and owned [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":247,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_breakdance_hide_in_design_set":false,"_breakdance_tags":"","footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/adasoftaudit.com\/en\/wp-json\/wp\/v2\/posts\/534"}],"collection":[{"href":"https:\/\/adasoftaudit.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adasoftaudit.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adasoftaudit.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/adasoftaudit.com\/en\/wp-json\/wp\/v2\/comments?post=534"}],"version-history":[{"count":0,"href":"https:\/\/adasoftaudit.com\/en\/wp-json\/wp\/v2\/posts\/534\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/adasoftaudit.com\/en\/wp-json\/wp\/v2\/media\/247"}],"wp:attachment":[{"href":"https:\/\/adasoftaudit.com\/en\/wp-json\/wp\/v2\/media?parent=534"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adasoftaudit.com\/en\/wp-json\/wp\/v2\/categories?post=534"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adasoftaudit.com\/en\/wp-json\/wp\/v2\/tags?post=534"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}