Accounting for the cost of maintenance and operation of vehicles in the enterprise

The identified component costs for maintenance and operation of vehicles in the company, including the costs of maintenance and repair, the cost of fuel and lubricants expenses for the purchase of spare parts, including replacement tires , batteries. An essence of concepts “maintenance”, “maintenance”, “major repairs”. The features reflect the accounting costs for maintenance and repair of motor vehicles in the works and commercial contracting method. Costs for maintenance and repair of vehicles which do not result in increased future economic benefits from their use and carried out by economic means , including value released to them of materials, wages of workers directly involved in related work, contributions for social events, others (for example, third-party organizations for maintenance). Shows such costs accounted depending on the destination of the vehicle. If such work is performed by contracting method, the costs, depending on the direction of vehicle use include the cost of the account of the contractor. The cost of major repairs of vehicles, which result in increased future economic benefits from their use, include an increase in the book value and depending on the method of work (household or contracting). Subsequently, they shall be gradually included in the cost when calculating depreciation period of the object. The features of taxation of costs. Put forward proposals to resolve inconsistencies on display costs for maintenance and repair of non-production vehicles. It was found that the accounting for revenues of fuels and lubricants to the company depends on the method of refuelling; through fixed points on the production areas of the enterprise, for information, coupons, fuel cards, bank payment cards for cash. The scheme document flow of fuel and lubricants during refuelling by fixed points on the production areas of the company. This scheme shows that the basic instruments are designed to documenting the flow of fuel and lubricants are waybill, waybill, card stock control, roll dispensing fuel and lubricants, report on the movement of petroleum products. Determined the order of cancellation of lubricants her inclusion in the cost. The content of the costs associated with the operation and replacement tires and batteries.