SPECIFIC FEATURES OF FIXED ASSET ACCOUNTING IN CONSTRUCTION ORGANIZATIONS
Abstract
This article examines the specific features of fixed asset accounting in construction organizations from scientific, theoretical, and practical perspectives. In particular, the study analyzes the accounting treatment of buildings and structures, special construction machinery, vehicles, production equipment, and temporarily used facilities in construction enterprises. The article also highlights the distinctive aspects of initial valuation, depreciation calculation, repair cost documentation, revaluation, disposal, and inventory procedures related to fixed assets. It is substantiated that the effective organization of fixed asset accounting in the construction sector is one of the key factors in ensuring cost transparency, reliability of financial results, and accuracy of managerial decision-making.
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