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Leaving of fixed assets in the budgetary establishments

Author

Listed:
  • KOVTUNENKO K.V.

    (Odessa National Polytechnic University, Odessa, Ukraine)

  • MASLENNIKOV E.I

    (Odessa National Polytechnic University, Odessa, Ukraine)

  • SIDUK E.A

    (Odessa National Polytechnic University, Odessa, Ukraine)

Abstract

The article considers the disposal of fixed assets from the balance of the budgetary institutions. Special attention is paid to the areas of disposal of property, namely in such a write-off because of the liquidation, sale and donations. In detail the mechanism for writing off because not possible later use.

Suggested Citation

  • Kovtunenko K.V. & Maslennikov E.I & Siduk E.A, 2014. "Leaving of fixed assets in the budgetary establishments," Economics: time realities Экономика: реалии времени, CyberLeninka;Одесский национальный политехнический университет, issue 4 (14), pages 89-93.
    • Handle: RePEc:scn:032811:15935023
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