1. Characteristics of objects of municipal property
2. Determination of the carrying value of assets and liquidation of the enterprise
Determined using the cost method, the outer wear buildings put up for sale for 1.2 million rubles. Its gross rental multiplier (GRM) is 6.0. At the same time the market was sold to a similar building with GRM, equal to 3.0.
Calculate an estimate of the cost of production.
№ p / p Expenditures on year (rub.)
1 Material costs (net of returnable waste) 45,200
2 Labour costs 15,600
3 Depreciation and amortization of fixed assets 144.7
4 Other expenses
5: 1) payment of interest for short-term loan 350
6 2) The tax included in the cost
And 7) the social tax 4056
8 b) other taxes 260
March 9) lease payments and other expenses 235
10 Total production costs 65845.7
11 attributed to the non-production bills 9830
12 The cost of the gross output of 56,015.7
13 Change in work in progress -105
14 Change in deferred expenses -8
15 Production cost of products 55902.7
16 Selling expenses 6830
17 The total cost of commodity products 62732.7
18 commodity output in selling prices (excluding VAT and excise) 63,400
The data for the calculation of depreciation. The cost of fixed assets, which are depreciated at the beginning of the year was 16.2 thousand. Rub.
The average annual cost of a fully depreciable equipment (in current prices) - 1.05 thousand. Rub.
The rate of depreciation - 13.5%.