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Assessment of costs in maintaining fixed assets

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Дата разработки: 11.02.2014

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Assessment of costs in maintaining fixed assets


  1. Projects aimed at achieving targeted production volumes within the existing achieved production capacity of the enterprise by acquiring / building, reconstruction / modernization of fixed assets (equipment, buildings and structures).

  2. Repairs carried out with the frequency of at least one year to restore serviceability and full or close to the complete restoration of the resource of the object of fixed assets or its part with the replacement or restoration of any parts, including basic ones.

  3. Projects, the implementation of which is expressly provided or follows from the requirements of the current legislation, as well as the requirements of state regulatory authorities in the following areas: promotion, labor protection, environmental protection, fire and sanitary arrangement.
  4. Maintenance and current repairs

4.1. Current repairs: repairs carried out in a planned manner in order to restore the serviceability or performance of equipment, partial restoration of its resource with the replacement or restoration of its components of a limited nomenclature established by regulatory and technical documentation

4.2. Technical services: a set of operations or an operation to maintain the performance or serviceability of equipment when used for its intended purpose. Just like repairs, it may include replacing any parts. Unlike repairs, maintenance is necessary for the products that have not lost and have not lost their operational qualities.

4.3. Smecked equipment: shift equipment (special structural equipment) - special -purpose products provided for by the design of the equipment and intended to provide a given production process and influence the processing, its movement, transformation of the starting raw materials to a semi -finished product or ready -made products experiencing an adverse effect of the technological factors of the production process , the replacement of which is made in accordance with the established resource.


This information does not include the costs of strategic projects aimed at achieving a strategic goal, and other projects aimed at obtaining an economic effect.

File name: ТЗ-36-2014