ACCOUNTING FOR THE PURCHASE AND INSTALLATION OF SOLAR POWER PLANTS AT THE ENTERPRISE

The article studies the methodology of accounting for solar power plants. It is proved that regardless of the method of obtaining a ready-made solar power plant, it is considered as the only object of fixed assets. The ground station corresponds to the concept of «structures», and for accounting purposes should be assigned to the group «Buildings, structures and transmitting devices», and the roof — should be reflected as a separate object in the group «Machinery and equipment». The object is credited to the balance sheet of the enterprise at cost. Documentary support of costs associated with its design, installation, installation, commissioning or other costs directly related to bringing the facility to a state in which it is suitable for use for its intended purpose and direct commissioning of the station. It is established that, depending on the method of obtaining a solar power plant, all costs included in its initial cost are accumulated on sub-account 151 «Capital construction» or sub-account 152 «Acquisition (manufacture) of fixed assets». During the commissioning of the terrestrial power plant, we debit sub-account 103 «Buildings and structures», and the roof — sub-account 104 «Machinery and equipment» and credit one of these sub-accounts of account 15 «Capital investments». The conditions for licensing electricity generation activities have been studied. The license is accounted for as intangible assets on sub-account 12 «Other intangible assets». As the license to conduct electricity supply activities has an unlimited validity period, such an intangible asset is not subject to amortization.