PROBLEMS OF CALCULATING ESTIMATED LIABILITIES WHEN POSTING STOCKS AND FIXED ASSETS

Author(s): Tatarov K.Yu.

Rubric: Management

DOI: 10.21777/2587-554X-2022-1-77-84

Release: 2022-1 (40)

Pages: 77-84

Keywords: stocks, fixed assets, estimated liabilities, real estate, vehicles, unfinished construction, installation, dismantling, discounting, federal standards

Annotation: Modern requirements for calculating the estimated liability cause practical difficulties for accountants. The reason for this phenomenon is the lack of development of the relevant calculation methods, as well as the lack of appropriate knowledge and skills among accountants. In this study, algorithms for calculating the estimated obligation to dismantle and liquidate stocks are proposed. The text of the study considers fixed assets in several sections – road transport, production equipment and real estate. For each group of objects, distinctive characteristics that significantly affect the procedure for calculating the estimated liability are disclosed. The consideration of each group concludes with a practical example of a calculation based on current prices and taking into account the current economic situation.

Bibliography: Tatarov K.Yu. PROBLEMS OF CALCULATING ESTIMATED LIABILITIES WHEN POSTING STOCKS AND FIXED ASSETS // Economics and Management. – 2022. – № 1 (40). – С. 77-84. doi: 10.21777/2587-554X-2022-1-77-84