When forming the costs of building a new plant, the following costs are included in the calculation:
1. Payment of the services of the developer – general contractor;
2. compensation for services to the contractor carried out in the interests of the customer;
3. Payment under a contract.
The constructed object belongs to fixed assets. PBU 6/01 “Accounting for fixed assets” approved the procedure for the formation of the initial value of the fixed asset. This is the amount of actually paid costs for the purchase, construction or manufacture of an object (without direct taxes – VAT, excise tax, etc. D.), including payment under a contract in construction. Such costs also include payment for information and consulting services related to the execution of the contract of sale, customs duty, state duty, intermediary reward, other costs. The investor accumulates these costs according to the debit of account 08 “Capital investments”, and does not refer to the cost of production. A lot of discussions are caused by the estimated business in construction. Questions and answers to this subject to many accountants and managers are not allowed to sleep at night. In Regulation 2/94 “Accounting for contracts (contracts) for capital construction” prescribes the procedure for accounting under construction contracts with a contractor and developer. One of the types of such expenses is the payment of permits and the conduct of preparatory work. Preparatory work includes the preparation of design estimates and conduct a state examination of the project. The availability of estimates compiled in accordance with the approved construction standards and taking into account all engineering and technical communications, payment of expert services, receiving permits for the start of work-this is the key to the fixed and commissioned facility of fixed assets on time.