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Cabinet of Ministers Regulations No. 440 in Riga on 21 June 2005 (pr. No 36 16) rules on budgetary institutions asset depreciation rules and conditions of use are Issued in accordance with the law on budget and financial management 29. the second paragraph of article i. General questions 1. determines the budget balance sheets of the institutions included in the fixed asset depreciation rules and their application conditions.
2. These provisions shall not apply to the balance sheets of the institutions included in the forecast Earth, biological and ground assets, investments leased assets, cultural and natural monuments, library funds, culture and art, jewels, precious metals and their products, valuables and other kultūrvēsturiskaj values.
II. Fixed asset depreciation depreciation of fixed assets 3 calculation under review prepare the horse period, but not less frequently than once a year.
4. fixed asset depreciation calculations use the straight-line method, the basic value (the initial or reassessment) systematically reduced by steady deductions fixed assets useful life.
5. Fixed asset depreciation calculation to start with the first date of the month following the asset is put into service and ending calculate with the first date of the month following the termination of the operation of the fixed asset, the value of the exclusion or inclusion of complete depreciation calculation.
6. Fixed assets depreciation is calculated only up to the value (or in the original revaluation) full write-off. If you continue to use the asset after its full inclusion in the calculation of depreciation, the depreciation of the fixed asset to stop, but retains the accounting.
7. Depreciation shall continue to the asset maintenance, repair and reconstruction.
8. Fixed assets after reconstruction, improvement or restoration of depreciated or revised remaining useful life.
9. the asset reconstruction, enhancement or restoration, after which a significant change in the useful life of the asset, the asset's remaining useful life can be reviewed, appropriate adjustments to the basic features of depreciation calculation for the current period and future periods.
III. Asset depreciation rate application 10. budget the balance sheets of the institutions and the newly purchased (or otherwise obtain) the useful life of the fixed assets and their corresponding depreciation rate shall be determined in accordance with the provisions set out in the annex of the asset categories, groups and sub-groups.
11. Taking inventory in used asset, the budgetary authority created by the Commission and, if necessary, the appropriate specialists outside finds the condition of the fixed asset, the asset determines the estimated residual useful life and depreciation rules. Assessment document.
IV. Closing questions 12. Fixed assets which this provision at the date of entry into force of the balance sheet, the budgetary authority by 31 December 2006 down the remaining useful life.
13. Fixed assets which this provision at the date of entry into force of the budget authority, the balance sheet which determine membership category 2 or category 3 3.2 and 3.3 of the subgroup, the remaining useful life of not reporting.
14. Fixed assets which this provision at the date of entry into force of the budget authority, the balance sheet which determine membership category 1 or category 3 3.1 subgroup, the expected remaining useful life determined in accordance with the technical documentation (on the basis of physical depreciation and the time that the asset has been put into service), from the new assets in certain cases of valid, except the time proportionate to the physical fixed assets depreciation.
15. If category 1 or category 3 3.1 sub-groups assets where the date of entry into force of the provisions in the balance sheet of the budget authority, the expected remaining useful life cannot be determined in accordance with the basic features of technical documentation, the estimated remaining life and answers the depreciation rate Cates is determined according to the rules in paragraph 11 of the said conditions.
16. the rules shall enter into force on January 1, 2006.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on January 1, 2006.
Annex to the Cabinet of Ministers on 21 June 2005 Regulation No 440 asset categories asset category I, groups and sub-groups determining depreciation rate Kategori, group and sub group organised the number category, group and subgroup names useful life (years) depreciation rate (% per year) 1.
Buildings and premises 1.1.
Residential and non-residential buildings 1.1.1.
Monolithic frame building with reinforced concrete or concrete frame 150 0.67 1.1.2.
Wall building 100 1 1.1.3.
Wooden log homes 50 2 1.1.4.
Prefabricated wooden or metal panels, wooden buildings of 30 stāvbūv 3.33 1.1.5.
Lightweight construction buildings and other buildings 15 6.67 1.2.
Transport construction 1.2.1.
Metal, concrete, stone bridges, overpasses and tunnels traffic 100 1 1.2.2.
Port, navigable channels and berths 50 2 1.2.3.
Rail and urban rail 30 3.33 1.2.4.
Grade of the road construction with concrete or other black cover cementbeton cover or pavement, wooden bridges, 20 5 1.2.5.
Street construction grade, airfield runway, forest roads, railways and urban rail equipment 15 6.67 1.2.6.
Road construction grade gravel or crushed rock surfaces, road and street equipment 10 10 1.3.
Civil Engineering (with the exception of transport construction) 1.3.1.
Water storage structures and reclamation systems 1.3.2 50 2.
Communication and power lines, oil and gas pipelines, ūdensnotek, novadgrāvj, irrigation spiedvad 30 3.33 1.3.3.
Indoor plumbing, siltumtraš, sewerage network and sewage pipelines, shipbuilding and susinātājgrāvj, 20 5 kontūrgrāvj and 1.3.4.
Sports, recreation buildings, other structures and buildings, 15 2 6.67.
Technological equipment and machinery in the 2.1.
Technological equipment and machines 10 10 2.2.
Tools, equipment and machinery accessories and equipment 5 20 3.
Other fixed assets 3.1.
Water vehicles, railway traction equipment, rail and tram rolling stock 3.1.2 20 5.
Air transport 15 6.67 3.1.3.
Buses, trolley buses, trucks, passenger cars and other vehicles 10 10 3.2.
Computing, communications and office machinery 5 20 3.3.
Furniture, Office equipment and other fixed assets fixed assets II. 10 10 category, group and sub-group description 1.1. category "buildings and structures" — residential, non-residential buildings and civil engineering works, transport: 220.127.116.11. group "residential and non-residential buildings"-residential and non-residential buildings: 18.104.22.168.1.1. subgroup "monolithic frame building with reinforced concrete or concrete frameworks" — reinforced concrete or metal framed buildings with stone material pildkarkas;
22.214.171.124.1.2. subgroup "stone building" — stone buildings with stone or concrete foundation, brick (brick), lielblok, lielpaneļ, outer wall hanging design of slag concrete, brick or block type walls, reinforced concrete, brick or mixed (wood and concrete) reinforced concrete floors and brick arches and/or metal beams;
126.96.36.199.1.3. subgroup "wooden log homes" — a wooden log homes with stone concrete Ribbon Foundation, logs, squared or mixed (brick and wood) walls and wooden floors;
188.8.131.52.1.4. subgroup "Prefabricated wooden or metal building panels, wooden stāvbūv" — a metal or wooden prefabricated panel buildings and wooden stāvbūv with Ribbon or pole type wall, concrete or wood, wooden shield or metal walls and wooden or metal covers;
184.108.40.206.1.5. subgroup "lightweight construction buildings and other buildings" — a lightweight wooden, metal or plastic buildings, temporary buildings and other buildings not previously classified;
220.127.116.11. the group "Transport construction" — trans port structures: 18.104.22.168.2.1. subgroup "metal, concrete, stone bridges, overpasses and tunnels traffic" — metal, concrete and stone bridges, overpasses and tunnels, traffic constructions;
22.214.171.124.2.2. subgroup "port, navigable channels and berths" — the port structures, piers, breakwaters and shipping channels;
126.96.36.199.2.3. subgroup "rail and urban rail" — railway and urban rail (also grade with the Earth), with the exception of railway equipment;
188.8.131.52.2.4. subgroup "road of asphalt concrete construction with compartments or other black cover cementbeton cover or pavement, wooden bridges"-grade road asphalt concrete pavement, road or other cover, black cementbeton cover or pavement, parking lots for the port, the autotran pedestrian sidewalks, wooden bridge konstruk tion;
184.108.40.206.2.5. subgroup "Street grade construction, airfield runway, forest roads, rail and urban rail equipment" — all types of surface (such as concrete, gravel) Street (also grade with the Earth), airfield runway design (also grade with the Earth), aerodrome equipment, forest roads, forestry and urban rail track equipment, except the street equipment and track technological equipment;
220.127.116.11.2.6. subgroup "road construction grade gravel or crushed rock surfaces, road and street equipment"-grade road, road gravel or crushed rock surfaces, the road stops, pedestrian sidewalks, road and street equipment (such as road signs, signālstabiņ, barriers, traffic regulation in the interpretative devices);
' 18.104.22.168. group "engineering structures (with the exception of transport construction)" — all types of civil engineering works, with the exception of transport constructions;
22.214.171.124.3.1. subgroup "water storage and drainage systems" — dams, barrages, other water storage structures and constructions, clay and plastic drain systems, pārgāzn, straujtek, zemtek, hidrome in the construction of the risk items, large diameter collectors, culverts, drainage (polder) and fixed irrigation pumping stations, aizsargdambj and irrigation channels;
126.96.36.199.3.2. subgroup "communication and power lines, oil and gas pipelines, ūdensnotek, novadgrāvj and spiedvad of irrigation", electric cables and communication cables and palīgbūv (e.g., transformer stations and substations, telegraph poles), main communication lines, relay systems, radio and television or cable network, relay towers and antenna masts, telecommunication and radio communication infrastructure, oil, gas, chemical and other products in the pipeline, ūdensnotek, novadgrāvj, spiedvad and construction of irrigation;
188.8.131.52.3.3. subgroup "indoor plumbing, siltumtraš, sewage networks, sewage and pipelines, kontūrgrāvij and susinātājgrāvj"-aqueduct, sewage and siltumtraš pump station, tanks, reservoirs, wells, camera, fountains, water transmission pipelines, hot water, steam or compressed air pipelines, sewage networks, sewage collectors, sewage treatment and their construction, kontūrgrāvj and susinātājgrāvj;
184.108.40.206.3.4. subgroup "sports, recreation buildings, other structures and buildings" — outdoor sports courts, open-air stage and other sports and recreational facilities, other than the closed-end type sports and recreational buildings as well as the other not classified above, civil engineering.
2.2. category ' technological equipment and machines ", technological equipment and machines: 220.127.116.11." technological equipment and machines ", technological equipment, measuring equipment, control devices, laboratory and medical equipment, as well as other equipment and machinery;
18.104.22.168. "the tools, equipment and machinery accessories and equipment: instruments, technological equipment and machinery accessories and equipment.
3.3. the category "other assets" — others previously unclassified assets: 22.214.171.124. group "vehicles" — trans portlīdzekļ cargo or persons;
126.96.36.199.1.1. subgroup "water transport vehicles, railway traction equipment, rail and tram rolling stock": sea and river cargo or passenger vessels, ferries, special meaning water transport features, except small vessels, all types of railway traction equipment and all types of rail and tram rolling stock;
188.8.131.52.1.2. subgroup "air TRANS portlīdzekļ: aircraft, helikop ter, paraplān and other air vehicles;
184.108.40.206.1.3. subgroup "buses, trolley buses, trucks, passenger cars and other vehicles, buses, trolley buses, trucks, cargo trailers, passenger cars, passenger car trailers and other previously unclassified vehicles;
220.127.116.11. group "computing, communications and office equipment" — computers and it equipment, communications equipment, internal communication networks and other office machinery;
18.104.22.168. the Group furniture, Office equipment and other fixed assets "— furniture and other Office equipment, other than buildings, ventilation, heating and electrical equipment, and other assets not previously classified.
Minister of finance Spurdziņš o.
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