FEATURES OF ACCOUNT OF CURRENT AND CAPITAL REPAIRS OF THE FIXED ASSETS
The state of material and technical base of enterprise is investigational in a publication. The degree of her updating is certain by realization of repairs of the fixed assets of enterprise. The analysis of scientific works and publications is conducted in relation to the account of repairs. In the article essence of concept opens up repair and improvement of the fixed assets. The types of repairs - permanent repair middle and capital are considered. The brought description over of every type of repairs. The methods of realization of repair and improvement of objects of the fixed assets are certain on industrial enterprises. A study of legislatively-normative base is undertaken from the account of the fixed assets, in relation to determination of concept there is repair, improvement of the fixed assets. A parallel is conducted between a tax law and normative acts of record-keeping of the fixed assets and repairs. The degree of increase of economic value is outlined during realization of repair of the fixed assets. The accounts of record-keeping are certain on that the account of repairs and improvement are represented depending on the increase of economic values from the use of the renewed fixed assets in the future.