Objects of fixed assets are grouped in the account according to requirements of the statistical reporting on production and non-productive (the last in branches: health care, housing-and-municipal, etc.), and Dalla on functional groups: buildings, constructions, working cars and equipment, power machines, etc.
The initial (balance) cost of fixed assets is not subject to change, except for cases of completion and an additional equipment of objects as capital investments, reconstruction and partial elimination of objects. The expenses of the enterprise connected with technical reconstruction or capital modification (reorganization) of the existing objects of fixed assets have to be added to the initial cost if the carried-out expenses are resulted by increase in term of useful service or capacity of objects of fixed assets, considerable improvement of quality of products or decrease in its production prime cost. Such expenses collect previously on account 08 "Capital investments".
the accounting of wear (the amortized cost) of fixed assets at the enterprises of all forms of ownership the passive, regulating account 02 in which development if necessary sub-accounts open is provided; 1 — "Wear of own fixed assets", 2 — "Wear dolgosrochno the rented fixed assets".