Учет списания многолетних насаждений в результате чрезвычайных событий

Abstract

When we pass perennial plantations to losses because of extraordinary events, we may face problems regarding the list of expenses and methods of their determination in order to include them in losses’ components that are subject to accounting and financial reports. Besides the balance value of depreciated perennial plantations as a result of extraordinary events, we should recognize as losses the corresponding part of their operating expenses accumulated up to the moment of extraordinary event, as well as the expenses of their consequences’ liquidation