Question

На основании исходных данных определить среднегодовую стоимость основных фондов, годовую сумму амортизации и коэффициенты обновления и выбытия. 1. Стоимость ОФ на начало года - 980500 р. 2. Стоимость вводимых ОФ, дата/тыс. р. - 1)28. 02. - 12000 р.; 2)01.09. - 4500 р. 3. Стоимость выбывших ОФ, дата/тыс. р. - 01.05. - 23000 р. 4.Средняя годовая норма амортизационных отчислений, % - 15,6 %

Answer 1

1)Ф нг=980500 руб
Ф кг=Ф нг+Ф вв-Ф выб=980500+12000+4500-23000=974000 руб-стоимость на конец года
Ф ср = 980500+12000*10/12+4500*4/12-23000*8/12=976667 руб -среднегодовая стоимость
2)На=15,6%
А=Ф нг*На/100=980500*15,6/100=152958 руб -годовая сумма амортизации
3) К выб=Ф выб/Ф нг = 23000/980500=0,02
К обн = Фвв/Ф кг=(12000+4500)/974000=0,017

Answer 2

Calculation of Average Annual Value of Fixed Assets

To calculate the average annual value of fixed assets, we need to consider the beginning value of fixed assets, the value of assets introduced during the year, and the value of assets retired during the year.

Given data: 1. Beginning value of fixed assets: 980,500 rubles. 2. Value of assets introduced: a) Date: 28.02, Amount: 12,000 rubles. b) Date: 01.09, Amount: 4,500 rubles. 3. Value of assets retired: Date: 01.05, Amount: 23,000 rubles.

To calculate the average annual value of fixed assets, we can use the following formula:

Average Annual Value = (Beginning Value + Ending Value) / 2

The ending value can be calculated by subtracting the value of retired assets from the sum of the beginning value and the value of introduced assets.

Let's calculate the average annual value of fixed assets step by step.

1. Calculate the ending value of fixed assets: - Beginning value: 980,500 rubles. - Value of assets introduced: - 28.02: 12,000 rubles. - 01.09: 4,500 rubles. - Value of assets retired: - 01.05: 23,000 rubles.

Ending Value = (Beginning Value + Value of Introduced Assets) - Value of Retired Assets Ending Value = (980,500 + 12,000 + 4,500) - 23,000 rubles Ending Value = 974,000 rubles

2. Calculate the average annual value of fixed assets: Average Annual Value = (Beginning Value + Ending Value) / 2 Average Annual Value = (980,500 + 974,000) / 2 Average Annual Value = 977,250 rubles

Therefore, the average annual value of fixed assets is 977,250 rubles.

Calculation of Annual Depreciation Amount

To calculate the annual depreciation amount, we need to multiply the average annual value of fixed assets by the depreciation rate.

Given data: - Average annual value of fixed assets: 977,250 rubles. - Annual depreciation rate: 15.6%

To calculate the annual depreciation amount, we can use the following formula:

Annual Depreciation Amount = Average Annual Value * Depreciation Rate

Let's calculate the annual depreciation amount:

Annual Depreciation Amount = 977,250 * 0.156 Annual Depreciation Amount = 152,274 rubles

Therefore, the annual depreciation amount is 152,274 rubles.

Calculation of Renewal and Retirement Coefficients

The renewal and retirement coefficients represent the proportion of assets introduced and retired, respectively, compared to the average annual value of fixed assets.

Given data: - Average annual value of fixed assets: 977,250 rubles. - Value of assets introduced: - 28.02: 12,000 rubles. - 01.09: 4,500 rubles. - Value of assets retired: - 01.05: 23,000 rubles.

To calculate the renewal and retirement coefficients, we can use the following formulas:

Renewal Coefficient = (Value of Introduced Assets) / Average Annual Value Retirement Coefficient = (Value of Retired Assets) / Average Annual Value

Let's calculate the renewal and retirement coefficients:

Renewal Coefficient for 28.02 = 12,000 / 977,250 Renewal Coefficient for 28.02 ≈ 0.0123

Renewal Coefficient for 01.09 = 4,500 / 977,250 Renewal Coefficient for 01.09 ≈ 0.0046

Retirement Coefficient for 01.05 = 23,000 / 977,250 Retirement Coefficient for 01.05 ≈ 0.0236

Therefore, the renewal coefficients are approximately 0.0123 and 0.0046, and the retirement coefficient is approximately 0.0236.

Please note that the calculations provided are based on the given data and assumptions.