Учет затрат по посадке и выращиванию многолетних насаждений и определение первоначальной стоимости шпалерных сооружений

Abstract

Planting and growing the perennial plants constitute a special group of material assets. At the same time, it is necessary to mark that the owners and users of lands, the lots of which are occupied by young perennial plants, are liberated of paying the land tax. It is proved, that the trellis is object of the basic means, and its deterioration must be taken into account because of carrying out its function before the transition of long-term plantings to the category of fruit-bearings ones