Yevtushenko S. Amortization of fixed assets in system of accounting

Subject of research : economical activity of the agricultural enterprises of Ukraine. Research objective: development of the scientific and practical recommendations as to the improvement of the fixed assets amortization charge and accounting mechanism. Methods: the dialectical method of cognition, historical, tabular presentation, graphic(al) display, monographic investigations, abstract-logical methods such as: analysis and synthesis, comparison, induction and deduction. Theoretical and practical results: it has been substantiated the method of liquidating value definition, the order of fixed assets recovery information disclosure, it has been developed the register form on manufacturing method, it has been grounded the practical regulations aimed for amortization charge and accounting. The scientific novelty: it has been substantiated the recommendations as to the use of substitution method for the animals of main herd, it has been grounded the methods of the of liquidating value definition,it has been improved the primary documents and the order of fixed assets recovery information disclosure, it has been developed the method of generalization and transformation of the business accounting data into the tax accounts figures, it has been specified the "amortization" notion, it has been grounded the definition of the concept of efficient use. The degree of implementation: The proposals as to the display in the registration of the operations of amortization receipt, retirement and charge are included to the final reading of the Methodical recommendations № 190 of July 2 , 2001., the scientific-practical developments were implemented in the individual agricultural enterprises of Lugansk Region. The efficiency: The use of the research results will let to improve the order of accounting and display of the fixed assets amortization. This will make for raising the accounting objectivity and providing fixed assets recovery. Sphere of application: the government and regulatory agencies, agriculturalenterprises, institutions and organizations.