A higher organization, if necessary, has the right to redistribute the depreciation fund for major repairs between subordinate enterprises- for example, enterprise A plan to accrue a depreciation for major repairs of 30.0 thousand. rub., and the enterprise B20.0 thousand. rub. per year. Capital repairs are provided for by expanding to enterprises A and B 25.0 thousand. rub. In this case, a higher organization has the right to transfer to the enterprise B 5.0 thousand. rub. at the expense of enterprise a.
Overhaul costs in the amount of up to 5.0 thousand. rub. per year are financed through the billing company in the State Bank, and over 5.0 thousand. rub.through a special account in the State Bank.
When performing work by a contract method, the customer needs working capital to issue advances to contracting organizations. The maximum amount of advances is established by the current legislation in 15% of the annual program of construction and installation works performed by the contract method.
The availability of working capital is determined by the balance of capital investments, however, their calculation has to be carried out on the basis of the expected presence at the beginning of the planned year. . In the presence of data indicating the incomparability of the conditions of the last months of the current year and the same period last year, the corresponding adjustments are made in the calculation of the expected presence.
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