The problem of term definition is the subject of scientific research by representatives of various terminological schools. The formation of the theory of the term was long and difficult, therefore, in the linguistic literature, the lack of a generally accepted definition of this concept has been repeatedly noted.

To date, there are a huge number of definitions of the term. This phenomenon is explained by the fact that the term is an object of a number of sciences, and each science strives to highlight in it the features that are the most significant from its point of view.

Here are some of the definitions of the concept of "term", which are presented in Russian linguistics.

Term (limit, border, lat.) 1) In formal logic, a concept expressed by a word (philosophical). 2) A word that is the name of a strictly defined concept // a special word and expression adopted to refer to something in a particular environment, profession. According to Reformatsky, terminology, nomenclature and special phraseology were combined in these definitions, which should be differentiated.

A.A. Reformed referred to the terms “special words, limited by their special purpose; striving to be unambiguous as an exact expression of concepts and the name of things. R.A. Budagov follows Reformatsky and defines the term as "a word with a strictly defined meaning ... The term strives for unambiguity (monosemy)".

Terminology is usually defined as: 1) the science of terms; 2) part of the vocabulary of the language, covering special vocabulary; 3) a system for designating scientific and professional concepts of any one field of knowledge. The terminology of each science is a system that differs from the terminology of other sciences not only in the content of concepts expressed in terms, but also in purely linguistic features.

Highlighting the terminological sector, A.A. Reformatsky notes that “terminology is a closed vocabulary context, the boundaries of which are determined by a certain social organization of reality. Unlike everyday vocabulary, terminology has a socially binding character. Although the terms of any scientific terminology are clearly opposed to common words, one should still be wary of the penetration into the terminology of the philistine meanings of words. But further in the same place we find: “The area of ​​terminology, on the one hand, is closed, on the other, it is in continuous interaction with everyday speech. Any ordinary unofficial word can become a term by being included in a special dictionary on the basis of exact correspondence with a certain socially organized thing. On the other hand, any term can return to everyday speech by losing its exact correspondence with the thing called.

The word "terminology" until recently denoted not only the totality of terms of any special field, but also the science of terms itself. Currently, the scientific discipline that deals with the study of these linguistic units is called terminology.

A special place among special languages ​​has always been occupied by the language of law. Its appearance is associated, first of all, with the great importance of the legal system as a whole.

In the legal encyclopedic dictionary, legal terms are called "verbal designations of state-legal concepts, with the help of which the content of the legal regulations of the state is expressed and fixed" . It is also noted that these terms should have the following features: unambiguity (accuracy), general availability, common use and stability. It is difficult to agree with this formulation, since often, due to the specifics of linguistic consciousness, native speakers cannot distinguish a legal term from a commonly used one. As a result, this leads to the fact that representations and concepts are distorted, which, in fact, is unacceptable for the language of law.

There are a number of works that explore legal terminology (D.I. Miloslavskaya, N.G. Mikhailovskaya, S.P. Khizhnyak, etc.).

Legal terminology refers to socio-political terminology. According to S.P. Khizhnyak, this terminology is heterogeneous, it can be distinguished "the terminology of law (law) and the terminology of jurisprudence (jurisprudence), such a division, in turn, is associated with various areas of functioning of legal terminology: official business and scientific" .

Further, the author clarifies that the terminology of law is the terminology of law enforcement practice, and the terminology of jurisprudence is the terminology of legal doctrine (science of law). The main composition of the terms of jurisprudence and law is common, but their difference is that, according to Khizhnyak, the terminology of jurisprudence is more complicated than the terminology of law, since it uses terms that denote theoretical concepts that are not found in the texts of laws (for example, hypothesis, disposition etc.).

It should also be pointed out that Russian legal terminology arose in the 10th century precisely as the terminology of law and was enshrined in ancient legislative acts, and the terminology of jurisprudence arose only when the theoretical understanding of legal science began, namely in the 18th century. "Such a correlation between the terminology of law and the terminology of jurisprudence makes it even more difficult to determine the legal term and the nature of the terminology of various nominative units used in legal terminology."

In the texts of laws, from ancient times, words were noted that also belonged to the common language, while some of them were used as terms, and others as connecting elements.

Lawyers define a legal term as follows: "A legal term is a word or phrase that is used in legislation, is a generalized name for a legal concept that has an exact and definite meaning, and is distinguished by semantic unambiguity, functional stability" .

However, in practice, the legal term does not have most of the properties listed above. But the main thing is that only one that is officially enshrined in a legislative act can be considered a legal term. In this case, the question arises: is it possible to consider nominative units that are not enshrined in law, but are used in scientific legal literature, as legal terms. The answer lies precisely in the distinction between legal terms and terms of law, as noted above, they have both certain similarities and some differences. The terminology of jurisprudence includes all terms of law, although there are more terms of jurisprudence. The terms of law are characterized by "formal and semantic variability", which "reflects the process of terminology". Part of the nominative units of jurisprudence is on the periphery of legal terminology and is one of the sources of replenishment of the terminology of law.

Since the object of research in the article is a legal term, we understand the term, following Khizhnyak, as a word correlated with a certain concept in the system of concepts of science, reflecting the phenomena of the superstructural order and functioning in the field of legislation, legal proceedings, etc., that is, in the official business sphere.

As for terminology, following Khizhnyak, we believe that terminology is any word or phrase that acts in a nominative function, and also denotes the key concept of an element of a legal norm ( hypotheses, dispositions, sanctions).

The terminology of law is a specific system that is predetermined by the use of the word to designate the key elements of the rule of law, as well as the development of generic relations with other terms. It should also be noted that this system is characterized by the desire for unambiguous use, the absence of emotionally expressive and stylistic synonyms, the manifestation of the evaluation factor and the optional presence of definitions in terms, which is a characteristic phenomenon for legal terminology. Lawyers themselves explain the fact of the presence of undefined terms in this way: “To give a proper formula that defines a legal term, this can sometimes matter no less than even a serious technical discovery.”

At the end of the 20th century, interest in terminology, including legal terminology, noticeably increased. This interest is due, first of all, to a certain specificity of legal terminology and its insufficient knowledge.

DI. Miloslavskaya says that legal terminology has become one of the most important areas that is influenced by social changes in society: “many legal concepts that have developed in recent decades ( people's squad, comradely court) become obsolete, many acquire a new additional shade ( fund, tax), new concepts appear, most often foreign borrowings ( leasing, grant)» .

The author makes, in our opinion, a very significant conclusion that there is a long overdue need for streamlining, unification and clarification of legal terms and terminological combinations, especially those that: 1) do not differ from the commonly used meanings of words; 2) have a high frequency and social significance.

"The use of lexical units, mainly characteristic of certain functional varieties, in the diverse subsystems of the literary and, more broadly, the national language is inevitably associated with different realization of their semantic potential" . This phenomenon is fundamentally different from the phenomenon of polysemy of terms, which is widely observed in terminological spheres, since the differentiation of meanings in them is associated with a specific scientific and industrial area and is considered in the general course of lexical homonymy as a linguistic phenomenon.

According to Mikhailovskaya, compared with such terms, the range of vocabulary is of particular complexity and specificity, which, being used in the general literary language, also belongs to a subsystem that serves a separate practical area.

Based on the foregoing, the study of vocabulary characteristic of the legal sphere is of particular interest, since, according to Mikhailovskaya, it reveals a semantic and terminological “duality” of a lexical unit, which, according to Kogotkova’s definition, can be attributed to “interfunctional-style homonymy”. It is also important to note that the named property of legal vocabulary is specifically stipulated in practical recommendations for lawyers, for example: “Often, not specially formed words are used as terms, but words and expressions that belong to the literary language, but have acquired professional meaning. This value, as a rule, does not coincide with that which exists in non-professional use. For example, words show, indication, episode, drive unit, detention, preventive measure and others have quite definite meanings in legal texts that differ from the meanings and use of these words in other areas.

Bibliography:

1. Budagov R.A. Introduction to the science of language. - M., 1958.

2. Big Legal Encyclopedic Dictionary / Ed. A.B.Barikhina. – M.: Knizhny Mir, 2004. – 720p.

3. Zubarev V.S., Krysin L.P., Statkus V.F. The language and style of the indictment. - M., 1976.

4. Miloslavskaya D.I. System description of legal terminology in modern Russian: Dis. ... cand. philol. Sciences. - M., 2000. - 164s.

5. Mikhailovskaya N.G. On the Formation and Functioning of Legal Vocabulary // Terminology and Culture of Speech. – M.: Nauka, 1981. – P.110-123.

6. Pigolkin A.S. The language of the law. - M., 1990.

7. Polyansky N.N. On the terminology of Soviet law. - M., 1938.

8. Reformatsky A.A. Introduction to linguistics. - M., 1947.

9.Reformatsky Thoughts on terminology // Modern problems of Russian terminology. - M.: Nauka, 1986. - S.163-198.

10. Explanatory dictionary of the Russian language / Ed. D.N. Ushakov. - M .: LLC Publishing house "AST", 2004.

11. Khizhnyak S.P. Legal terminology: formation and composition. - Saratov: Saratov University Press, 1997. - 136p.

Fixed assets have always been an important component of property. Their economic nature and role in the industrial and non-industrial sectors have always been the subject of debate among scientists and specialists in

areas of accounting and economics. The correct definition of the essence of fixed assets plays an important role for their accounting. Main

a large number of scientific works are devoted to the means. However, in understanding their economic nature among accountants and economists, up to

there is still no unity of views.

There are many approaches to the definition of fixed assets, the most common of them are:

According to I.V. Antsiferova: Fixed assets are part of the assets used in the production of products, in the performance of work or the provision of services, or for the needs of managing an organization for a long time.

So, S.N. Shchadilova, L. Kurakov believe that fixed assets are means of labor (buildings, structures, machines and mechanisms, inventory, vehicles, etc.) for production and non-production purposes.

M. Meskon supplements this definition by pointing out that the fixed assets are the means of labor involved in the production process for a long time and gradually transferring their value to the enterprise's products.

Another group of economists, such as A. Azrilyan, B. Roizberg, L. Lozovsky, E. Starodubtseva, interpret the concept of fixed assets as a set of material values ​​used as means of labor and acting in kind for a long time (over one year) both in the sphere of material production and in the non-production sphere.

Thus, the characteristics of fixed assets are determined by the purpose and use of the relevant types of tangible property.

According to PBU 6/01 “Accounting for Fixed Assets”, property is recognized by an organization as an item of fixed assets if the following conditions are met: objects are used for a long time (more than 12 months) in the production of products, in the performance of work, the provision of services or in the management of the organization; the facilities are capable of generating future economic benefits and are not expected to be resold during their foreseeable useful lives.

Failure to fulfill at least one of the above conditions does not give grounds to recognize material objects as fixed assets.

So, in tax accounting there are the following concepts of fixed assets:

Fixed assets are understood as a part of property used as means of labor for the production and sale of goods (performance of work, provision of services) or for the management of an organization with an initial value of more than 40,000 rubles. (Clause 1, Article 257 of the Tax Code of the Russian Federation). In both accounting and tax accounting, the definition assumes that fixed assets are not acquired in order to immediately sell them. The purpose of the purchase of fixed assets is to obtain economic benefits. The difference in definition lies in the period of use. Accounting clearly defines that fixed assets cannot have a useful life of less than 12 months. Tax accounting makes it possible to attribute property with a shorter period to fixed assets, however, such fixed assets in accordance with paragraph 1 of Art. 256 of the Tax Code of the Russian Federation are excluded from the composition of depreciable property and profits are not recognized for tax purposes.

The accounting unit of fixed assets is an inventory object, which is the primary unit of analytical accounting of fixed assets on account 01 "Fixed assets", and also account 02 "Depreciation" is a unit for depreciation and accounting for accumulated depreciation charges. In this regard, in accounting for fixed assets, the concept of an inventory object as a unit of accounting is very important in its meaning.

The classification of fixed assets is important for organizing their accounting, since inventory items of fixed assets are subject to accounting primarily at the places of their application and operation - in workshops, industries, departments, etc., and management also needs reliable information that generally and comprehensively characterizes the fixed capital of the organization.

The defining principle of the classification of fixed assets is the principle of unity, which makes it possible to ensure the uniformity of the grouping of fixed assets in accounting and reporting by all organizations, regardless of their industry affiliation and organizational and legal form.

In the practice of accounting in our country, such a classifier is the All-Russian Classifier of Fixed Assets (hereinafter referred to as OKOF), approved by the Decree of the State Standard of Russia dated December 26, 1994 No. 359, (as amended on April 14, 1998).

In accordance with this classifier, fixed assets are divided into tangible and intangible. According to OKOF, fixed assets (fixed assets) include: buildings, structures, machinery and equipment, measuring and control instruments and devices, dwellings, computers and office equipment, vehicles, tools, production and household equipment, working, productive and breeding livestock, perennial plantations and other types of material fixed assets. Intangible fixed assets (intangible assets) include: computer software, databases, original works of entertainment genre, literature or art, high-tech industrial technologies, other intangible fixed assets that are objects of intellectual property, the use of which is limited by the rights of ownership established on them.

The following classification of fixed assets is also distinguished, which is presented in Scheme 1.1

Scheme 1.1 Classification of fixed assets

According to the Decree of the Government of the Russian Federation of December 26, 1994 N359 (as amended on April 14, 1998) “On the classification of fixed assets included in depreciation groups”, a classification of fixed assets is established - by age composition. In accordance with this document, all fixed assets are classified into 10 depreciation groups, each of which has its own useful life. Such a grouping of fixed assets made it possible to combine dissimilar objects into depreciation groups with a single period of use.

A special role in the composition of fixed assets is played by the well stock, which, as you know, are the main part of the means of production in oil and gas production. The following technological structure of the well stock is distinguished:

− Pressure;

− Operational;

− Search engines;

− Being in conservation;

− Liquidated and awaiting liquidation;

− Liquidated.

In addition, fixed assets are divided into movable and immovable. Movable fixed assets - machinery and equipment, appliances, tools, inventory, vehicles, working and productive livestock. Immovable fixed assets - land and natural objects, buildings and structures, perennial plantings. Under civil law, vehicles such as sea and river vessels, airplanes and other aircraft, space objects are classified as real estate, although they are movable objects according to their technical characteristics.

From the above, we can conclude that the classification of fixed assets is very diverse and the same fixed asset can fall under different classification groups.

1.2. Comparative characteristics of Russian and international accounting standards for fixed assets

PBU 6/01, in comparison with its predecessor, although it brought the domestic practice of accounting for these assets closer to the international one in a number of parameters, it still has many flaws and unjustified deviations from the approaches laid down in IFRS, and in particular in IFRS 16 "Fixed assets". Let us consider and analyze the most significant differences and similarities between the requirements of IFRS 16 “Fixed Assets” (hereinafter referred to as IFRS 16) and RAS 6/01 “Accounting for Fixed Assets” (hereinafter referred to as PBU 6/01).

In RAS 6/01, as in many others, unlike IFRS, there is, in particular, no “Definitions” section containing the disclosure of basic terms. Its absence is highly undesirable, since in the economic literature of different authors published recently by various publishing houses, one can often find unequal interpretations of the content of even basic terms (book value of fixed assets, their liquidation value, depreciation loss of the latter, etc.). The introduction of the recommended section in PBU would contribute not only to an unambiguous understanding of the norms laid down in them by accountants, but also to streamline the conceptual apparatus used in accounting. At the same time, the approach is very doubtful when in our PBU the term, which is also used in international financial reporting standards (IFRS), refers to phenomena that are far from being equivalent to them. This applies, for example, even to the concept of "fixed assets". IAS 16 states that: “Property, plant and equipment are tangible assets with a useful life of more than one period, held for the production and supply of goods and services, for renting or for management purposes.”

In contrast, PBU 6/01 does not define fixed assets as an economic category, but contains an indication that when assets are accepted for accounting as fixed assets, the following conditions must be met at a time:

a) use in the manufacture of products, in the performance of work or the provision of services, or for the management needs of the organization;

b) use for a long time, that is, a useful life of more than 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not expect the subsequent resale of these assets;

d) the ability to bring economic benefits (income) to the organization in the future.

A significant difference between the Russian standard and the international one is that IFRS 16 does not define the unit of measure that should be used when recognizing fixed assets, i.e. what exactly applies to fixed assets, while in PBU 6/01 there are the following cost criteria for recognizing fixed assets:

Assets for which the conditions are met with a value within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories.

The difference between IFRS 16 and RAS 6/01 is that property, plant and equipment related to agricultural activities are accounted for in RAS 6/01, while according to IFRS, biological assets associated with agricultural activities are reported according to the principles set out in IFRS 41 “Agriculture”.

IAS 16 also does not apply to mineral rights, exploration and production of minerals, oil, natural gas and similar non-renewable resources.

The classification of fixed assets in IFRS 16 is somewhat different from the usual Russian one and includes the following groups: land; building; production equipment; court; aircraft; vehicles; furniture and other accessories; office equipment.

Recognition of property, plant and equipment:

IFRS 16 introduces two criteria for recognizing an item of property, plant and equipment as an asset:

1) it is highly probable that the economic benefits associated with the asset will be received;

2) the initial cost of an asset accepted for accounting can be reliably estimated.

The given recognition criteria are absent in PBU 6/01. According to IFRS 16, for the recognition of an asset as a fixed asset, it is not enough that the object satisfies the characteristics of a fixed asset, it is also necessary that both criteria for its recognition are met.

Valuation of fixed assets:

The requirements of PBU 6/01 regarding the initial measurement and recognition of property, plant and equipment are similar to the requirements of IFRS 16, except for the following:

1) Not included in actual costs, costs associated with the acquisition, construction or manufacture of fixed assets, general business and other similar expenses;

2) In contrast to accounting under IFRS, objects of external improvement and similar objects (for example, housing stock and road facilities), according to RAS, as a rule, are accounted for as part of the organization's fixed assets, even if they do not bring benefits to the organization itself.

3) The initial cost of fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary assets is the cost of valuables transferred or to be transferred by an organization, which is established based on the price at which, in comparable circumstances, an organization usually determines the cost of similar valuables. And under IFRS, an item of property, plant and equipment acquired as a result of an exchange transaction must be measured at fair value, unless such an exchange transaction is not, in substance, a commercial transaction and neither the fair value of the asset given up and received cannot be measured reliably.

PBU 6/01 establishes that depreciation for an item of fixed assets must be charged based on its original (replacement) cost. In IFRS, there is the concept of a depreciable amount (cost). It is defined as the difference between the original price of an asset and its salvage value. The latter is the residual value of the asset at the end of its useful life.

In PBU 6/01 there is a clause according to which "depreciation deductions for an object of fixed assets are accrued from the first day of the month following the month when this object was accepted for accounting, and is made until the cost of this object is fully paid off or this object is written off from accounting." And depreciation is stopped "from the first day of the month following the month of the full repayment of the cost of this object, or the write-off of this object from accounting." IFRS 16 does not contain these requirements, but there is a general setting - it should be accrued “throughout the useful life” of the object.

There are four depreciation charges according to PBU 6/01: linear, declining balance, depreciation by the sum of the numbers of years of the useful life and in proportion to the volume of products or work (production).

IFRS 16 does not restrict entities in choosing a depreciation method. The standard only gives examples of common depreciation methods: linear, declining balance and production. In practice, the write-off method is also used by the sum of the numbers of years of the useful life and combined - they combine two or more simple methods.

Thus, we can conclude that the adoption of PBU 6/01 has significantly brought the accounting of fixed assets in Russia closer to the requirements of IFRS 16, but has also retained a number of significant differences from international standards. Thus, today it is still impossible to assert full compliance with Russian and international standards regarding the accounting of fixed assets. Many of these differences are natural, as they are caused by the objective features of the Russian economy and the impossibility of one-time adaptation of domestic accounting to foreign standards.

Information- information about something, regardless of the form of their presentation. 1. The concept of information technology. Application of information technologies in jurisprudence.

Information Technology(IT, from the English informationtechnology, IT) - a wide class of disciplines and areas of activity related to technologies for creating, managing and processing data, including the use of computer technology. IT itself requires complex training, high initial costs and knowledge-intensive technology. Their implementation should begin with the creation of software, the formation of information flows in specialist training systems.

The main features of modern IT:

computer processing of information according to specified algorithms;

storage of large amounts of information on machine media;

transmission of information over long distances in a limited time.

Application of information technologies in jurisprudence.

Key features of legal information systems.

As already noted, the ability to compactly store a large amount of information is one of the most important advantages of any computer technology. Legal information is indeed characterized by large volumes. Only the informational legal complex ConsultantPlus: Expert monthly receives more than two thousand acts into the system. Entering two thousand documents into the database every month is not difficult. But if, at the same time, the input documents are connected by hundreds and thousands of links both with documents entered earlier and among themselves, if new revisions, notes, comments, etc. are being prepared for them, then the process of parallel processing of such a large number of documents becomes a serious problem. To solve it, the software technology must be well thought out and linked to the organization of the work of dozens of people in the information department of the developer company.

Basic search and service capabilities

There are three main types of search in computer help systems:

search by document details,

full text search,

search by specialized classifiers.

Under search by details refers to the search by number, type of document, adopting body, date of adoption, etc. However, it is applicable only in situations where the details of a particular document are precisely known.

Full text search(automatic search for words from the text of the document)

This type of search is based on automatic text processing. When a request is made to search for those documents where a specific word occurs, the entire array of documents is automatically searched and all those documents where this word occurs are selected. There are fast algorithms for such a search, when, at the initial input of each document, all the words found in it are entered into a common dictionary, and later, when searching for any word from the dictionary, you can instantly get a list of all documents where it occurs.

Computer business games - A well-designed computer business game is an excellent training tool and simulator for novice lawyers, especially students, and leads to assimilation of the material much faster than studying hundreds of pages of text at a desk.

But in order for any student of the Faculty of Law to be able to participate in a dialogue (interactive) mode in a business game, and even receive practical comments and tips that teach during the game, as in the design of expert systems, experienced lawyers, programmers, and systems engineers had to work hard.

The library of computer business games was developed by an interuniversity research team on the basis of the association UPPIKS (Educational Industrial Legal Information Computer Systems) of the YurInfoR Center of the Faculty of Law of Moscow State University. Lomonosov!] Such a “movement towards” will prepare a new generation of lawyers capable of using computers and computer technologies in their work.

In practice, information complexes are usually used, which include not one software tool, but a set of software tools combined into a system both software and hardware. But the main role always remains with the person.

A typical example is information complexes for notaries, which necessarily include the following software:

ATP on legislation;

Text editors;

Databases for storing and searching documents;

Software tools (DBMS) for journals, registers, books, archives, statistical reporting;

Electronic communication systems (fax-modem, e-mail).

2. Different approaches to the definition of the concept of "information".

In the literature, you can find quite a lot of definitions of the term "information", reflecting different approaches to the interpretation of this concept. In "Federal Law of the Russian Federation of July 27, 2006 N 149-FZ On Information, Information Technologies and Information Protection" ( http://www.rg.ru/2006/07/29/informacia-dok.html) the following definition of this term is given: "information - information (messages, data) regardless of the form of their presentation." The explanatory dictionary of the Russian language Ozhegov gives 2 definitions of the word "information":

Information about the surrounding world and the processes taking place in it, perceived by a person or a special device.

Messages informing about the state of affairs, about the state of something. (Scientific-technical and newspaper information, mass media - press, radio, television, cinema).

In computer science, the following definition of this term is most often used: Information is conscious information about the world that is the object of storage, transformation, transmission and use. Information is knowledge expressed in signals, messages, news, notifications, etc. Every person in the world is surrounded by a sea of ​​information of various kinds.

It is possible to distinguish at least four different approaches to the definition of the concept of "information".

In the first, "ordinary", the word "information" is used as a synonym for the words: information, knowledge, messages.

In the second, "cybernetic" (cyber - steering, cybernetics - the science of control), the word "information" is used to characterize the control signal transmitted over the communication line.

In the third, "philosophical", the word "information" is associated with the concepts of interaction, reflection, cognition.

In the fourth, "probabilistic", the word "information" is introduced as a measure of uncertainty reduction and allows information to be quantified.

3. Properties and types of information. What are information resources?

Information can be in the form:

texts, drawings, drawings, photographs;

light or sound signals;

radio waves;

electrical and nerve impulses;

magnetic records;

gestures and facial expressions;

smells and taste sensations;

chromosomes, through which the signs and properties of organisms are inherited, etc.

The main types of information in terms of its form of presentation, ways of encoding and storing it, which is of the greatest importance for computer science, are:

graphic or figurative- the first type, for which a method of storing information about the world around was implemented in the form of rock paintings, and later in the form of paintings, photographs, diagrams, drawings on paper, canvas, marble, and other materials depicting pictures of the real world;

sound- the world around us is full of sounds and the problem of their storage and replication was solved with the invention of sound recording devices in 1877 (see, for example, the history of sound recording on the site - http://radiomuseum.ur.ru/index9.html); its variety is music information- for this type, a method of encoding was invented using special characters, which makes it possible to store it similarly to graphic information;

textual- a way to encode human speech with special characters - letters, and different peoples have different languages ​​​​and use different sets of letters to display speech; this method became especially important after the invention of paper and printing;

numerical- quantitative measure of objects and their properties in the surrounding world; acquired especially great importance with the development of trade, economy and money exchange; similarly to textual information, to display it, the coding method is used with special characters - numbers, and the coding systems (numbers) can be different;

video information- a way to preserve "live" pictures of the world around us, which appeared with the invention of cinema.

There are also types of information for which no methods of coding and storage have yet been invented - this is tactile information transmitted by sensations, organoleptic, transmitted by smells and tastes, etc.

Information properties

Information has the following properties:

authenticity

• accuracy

  value

  timeliness

  intelligibility

  availability

  brevity, etc.

From the point of view of informatics, the following general qualitative properties seem to be the most important: objectivity, reliability, completeness, accuracy, relevance, usefulness, value, timeliness, understandability, accessibility, brevity, etc.

Reliability of information - Information is reliable if it reflects the true state of affairs.

Completeness of information - Information can be called complete if it is sufficient for understanding and decision making.

Information Accuracy - determined by the degree of its proximity to the real state of the object, process, phenomenon, etc.

Relevance of information – importance for the present time, topicality, urgency. Only timely received information can be useful.

Usefulness (value) of information - Utility can be assessed in relation to the needs of its specific consumers and is assessed according to the tasks that can be solved with its help.

Informational resources- according to the legislation of the Russian Federation - separate documents and separate arrays of documents, documents and arrays of documents in information systems: libraries, archives, funds, data banks, other types of information systems.

1

Within the framework of this article, an analysis of the existing interpretations of the essence of the concepts of "fixed assets", "fixed assets" and "fixed capital", which are reflected in modern publications of specialists in various fields of the economy, legislative and regulatory legal acts of the Russian Federation, is presented, a comparative description of the concepts is carried out and the objective reasons for their confusion in modern economic practice are identified. The author also considers relevant and practical approaches to the classification of material fixed assets: by industry, by purpose in the production process, by the method of influencing objects of labor, grouping in accordance with PBU 6 "Accounting for fixed assets", by the degree of use in the production process, by the presence of rights to objects, classification into movable and immovable property.

fixed assets

fixed assets

main capital

1. Microeconomics. Practical approach (Managerial Economics): textbook / A.G. Gryaznova, A.Yu. Yudanov and others - M.: KnoRus, 2017. - 682 p.

2. Decree of the State Standard of the Russian Federation of December 26, 1994 No. 359 “On the adoption of the All-Russian classifier of fixed assets (OK 013-94)”.

3. Order of Rosstandart dated December 12, 2014 No. 2018-st “On the adoption and implementation of the All-Russian classifier of fixed assets OK 013-2014 (SNA 2008)”.

4. Taylor L.D. Capital, Accumulation and Money: an Integration of Capital, Growth, and Monetary Theory / Lester D. Taylor. – 2nd edn. - Springer, 2013. - 278 p.

5. Vitokhina O.A., Slabinsky D.V. The concepts of "fixed assets", "fixed capital" and "fixed assets" in Russia and abroad / O.A. Vitokhina, D.V. Slabinsky // Bulletin of the Belgorod University of Consumer Cooperatives, 2005, No. 5. - P. 79–84.

6. Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n “On Approval of the Regulation on Accounting “Accounting for Fixed Assets” PBU 6/01”.

7. Order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n “On Approval of Methodological Guidelines for Accounting of Fixed Assets”.

8. IFRS (IAS) 16 “Fixed Assets” (came into force in the Russian Federation by Order of the Ministry of Finance of Russia dated December 28, 2015 No. 217n).

9. Application of IFRS: in 3 hours (translated from English) / Ernst & Young (EY). - 7th ed., revised. and additional – M.: Alpina Publishers, 2017. – 3220 p.

10. Shokhin E.I. Corporate finance: textbook / ed. Shokhina E.I. – M.: KnoRus, 2016. – 318 p.

11. Savitskaya G.V. Comprehensive analysis of the economic activity of the enterprise: Textbook / G.V. Savitskaya. – 6th ed., revised. and additional – M.: NITs Infra-M, 2013. – 607 p.

12. Civil Code of the Russian Federation (Part One) dated November 30, 1994 No. 51-FZ.

At the same time, the concept of "fixed assets" is used in such areas as accounting and tax accounting, and the term "fixed assets" - in statistics, economic theory and economic analysis.

The concept of "fixed assets" in the English professional terminological space does not have a clear distinction with the term "fixed assets", because when determining the unit of accounting for fixed assets in the Russian accounting system, the property approach is used, while in foreign accounting practice the financial approach is used.

The cornerstone of the modern economy is the cycle of expanded reproduction of competitive goods and services, which, according to the postulates of economic theory, is a closed system of four transformational links - the stages of production, distribution, exchange and consumption. The basis of such a system is the production process, which in turn is determined by various factors, among which an important role is played by the means of labor, which are part of such concepts as "land" and "capital" used by the modern economic school. The relationship between the categories of "means of labor", "land" and "capital" is shown in fig. 1.

The means of labor, according to K. Marx, are a thing (a complex of things) placed by a person between themselves and the object of labor and serving as a conductor of its influence on this object.

There is a point of view that, in contrast to the objects of labor and labor as such, which require renewal in each production cycle, the means of labor are characterized by repeated use in the production process of products (performance of work, provision of services) in an unchanged natural-material form. According to the author, this interpretation cannot be considered correct due to the fact that in the original source (K. Marx "Capital. Critique of Political Economy. Volume III" (1894)) there is no direct indication of the life of the asset, and therefore, the means of labor may include the property of an economic entity with a turnover of less than one operating cycle - elements attributable to the material component of working capital. In other words, the authors of this definition unreasonably identify the means of labor with one of the forms of their existence - the main funds of the organization, the analysis of the essence of which is part of the object of this study.

In economic practice, the term "fixed assets" is often confused with such concepts as "fixed assets" and "fixed capital", which de facto carry a different semantic load. For the purposes of this study, fixed capital should be understood as a financial category that reflects a part of the company's funds invested in its fixed assets on an ongoing basis and for a long time - a part of the company's property used in its activities for several reproduction cycles. This type of capital is reflected in the liabilities of the balance sheet of an economic entity and is formed through two types of sources:

Sources allocated for the acquisition and creation of fixed assets of newly formed organizations;

Sources of simple and expanded reproduction of fixed assets of functioning organizations (see Appendix 1).

A similar approach to the interpretation of the concept of "fixed assets" underlies the construction of the All-Russian Classifier of Fixed Assets OK 013-94 and its new version, put into effect on January 1, 2017 - OK 013-2014 (SNA 2008), according to the provisions of which fixed assets are produced assets that are repeatedly or constantly used for the production of goods, the provision of market and non-market services for an extended period of time exceeding twelve calendar months. Within the framework of this definition, there is no clear indication of the tangible form of an asset, which gives reason to classify fixed assets into tangible and intangible
(see Fig. 2).

Rice. 2. Classification of fixed assets in OKOF

The identification of the terms "fixed assets" and "fixed capital" is primarily due to the difference in approaches to the essential interpretation of the category "capital" (see Table 1).

Table 1

Approaches to the essential interpretation of the category "capital"

	Essence
Economic	Based on the physical concept of capital. Capital is divided into: real (embodied in material goods) and financial (embodied in cash, cash equivalents and financial instruments)
Accounting (implemented at the micro level)	Based on the financial concept of capital, which states that capital is net assets, the value of which is equal to the difference between the sum of the organization's assets and the value of its liabilities
Mixed	Modification of physical and financial concepts Capital is considered simultaneously from two positions: directions of investment (does not exist as an independent ephemeral substance, but takes on a physical form); sources of formation. Relevant types of capital: active - the production capacity of the organization, presented in the asset of the balance sheet as the main and reverse parts (from the position of accounting, in order to avoid confusion, the term "funds" is used instead of the term "asset"); passive - own and borrowed long-term sources of financing

Source: .

The concept of "fixed capital" should be considered from the standpoint of a mixed approach. Based on this, according to the author, in the process of circulation, the fixed capital splits, simultaneously appearing both in the form of active (real) capital and in the passive form, formed as a result of the distribution of the value of fixed assets through depreciation.

The forms of manifestation of fixed capital in its material active part are:

Functioning main production and non-production assets;

Objects of construction in progress - buildings, structures and other types of construction and installation works that have not been completed;

Uninstalled equipment for installation and commissioning;

Fixed assets accepted for operation, but mothballed and being modernized (reconstructed);

Fixed assets in mortgage transactions, etc. .

Fixed assets, in turn, represent the value expression of the organization's tangible fixed assets and an integral element of non-current assets reflected in its balance sheet. Thus, the concept of “fixed assets” used in Russian accounting practice should be interpreted as material carriers of fixed assets and considered as a synonym for the term “tangible fixed assets” (see Fig. 3).

One of the prerequisites for the confusion of the above categories is the attempts of Russian specialists in various fields of economics to adapt English terms in the framework of translating publications of scientific works of foreign colleagues, accounting standards and titles of articles in the financial statements of foreign companies. In the course of the study, an analytical review of Russian and English sources was carried out, offering definitions of the most commonly used analogues of the triad “fixed assets” - “fixed assets” - “fixed capital” in foreign economic literature, as a result of which the author came to the conclusion that unreasonable confusion of these concepts is a common phenomenon not only in Russian, but also in foreign accounting practice, arising due to the difference in approaches to determining the accounting unit of fixed assets (see Table 2).

The author proposes the analogs most appropriate to the economic content of the analyzed terms: material fixed assets (fixed assets) - fixed (tangible) assets, capital assets (capital goods); fixed capital - fixed capital.

As part of the raised problem of adapting foreign professional vocabulary to Russian accounting terminology, it should be noted that in the official translation of IAS 16, from the author’s point of view, an incorrect replacement of the original category “property, plant and equipment” (real estate, machinery and equipment), which most accurately characterizes the scope of the standard, with the generalized concept of “fixed assets” (for details, see Fig. 4).

Rice. 3. Differentiation between the categories "tangible fixed assets", "fixed assets" and "fixed capital"

table 2

Accounting unit of property, plant and equipment

Accounting system	The name of the unit of account and the content of the concept
(clause 6 PBU 6/01, 10 of the Guidelines) property approach	Inventory object - a separate structurally isolated object of property intended to perform certain functions, or a complex of structurally articulated objects (several objects of the same or different functional purposes, having common control, common accessories and devices, capable of performing their functions only as part of a complex), intended to perform a specific job
IAS 16 financial approach	Component - the amount of costs that can bring economic benefits to the organization in the future and are taken into account immediately as fixed assets, regardless of the stage of readiness of the object, which can be depreciated separately. The economic entity chooses the accounting unit independently

Sources: .

Rice. 4. Scope of RAS for accounting for property, plant and equipment and IAS 16

On the basis of the approach formed by the author to the definition of the above triad of concepts, it seems expedient to classify material fixed assets. Thus, their grouping by industry (industry, agriculture, transport, etc.) has a purely statistical focus, making it possible to generate data on their value within a single type of economic activity.

By purpose, the material fixed assets of organizations in the real sector of the economy are divided into production and non-production (see Fig. 5) .

Rice. 5. Material fixed assets for their intended purpose in the production process

According to the method of influencing the objects of labor, it is customary to distinguish between the active and passive parts of the material fixed production assets. The first category includes those funds that are directly involved in the production process and include such varieties as machines, machine tools, production lines, other equipment, computers and production tools. The role of the passive ones is to create and maintain the conditions for the implementation of the production process (these include, for example, buildings and structures for industrial purposes, transmission devices (water pipelines, gas pipelines, etc.) and land). Such detailing is necessary to identify reserves for increasing the efficiency of using fixed assets by optimizing their structure.

The classification of fixed assets by type is disclosed in paragraph 5 of PBU 6/01 “Accounting for fixed assets” and paragraph 3 of the Guidelines for accounting for fixed assets and completely duplicates the composition of tangible fixed assets presented in OKOF OK 013-94. At the same time, in order to characterize the state of working machines and equipment, fixtures and tools, in practice they are grouped according to their technical suitability: an object suitable for operation; unusable and subject to write-off; in need of a major overhaul.

Based on the provisions of Art. 130, 132 of the Civil Code of the Russian Federation, tangible fixed assets can be classified into movable and immovable property (see Fig. 6) .

According to the degree of use in the production process, material fixed assets are divided into those located:

Directly in operation;

In stock (reserve) - fixed assets acquired in accordance with the requirements of the regulatory legal acts of the Russian Federation to ensure the uninterrupted and safe functioning of production, intended to replace failed fixed assets (for example, the safety stock of generating equipment in the electric power industry, used to maintain the uninterrupted operation of the energy system in conditions of unforeseen peak loads);

In stage:

Completion (construction of new, inseparable from the object of fixed assets parts without causing damage to it);

Additional equipment (addition of an object of fixed assets with previously missing elements (parts, mechanisms, units), leading to the appearance of new properties and qualities in it (clause 2, article 257 of the Tax Code of the Russian Federation));

Rice. 6. Division of material fixed assets into movable and immovable property

Reconstruction (reconstruction of fixed assets in connection with the improvement of the production process to expand capacity, increase the quantity and quality of products (clause 2, article 257 of the Tax Code of the Russian Federation));

Modernization (improvement of the object, leading to a change in its technical and economic indicators: purpose, scope, workload);

Partial liquidation (termination of recognition of an integral part (or several parts) of an object);

On conservation (the operation of which has been terminated for a certain period with the possibility of its renewal).

Another classification feature is the availability of rights to fixed assets, on the basis of which they are usually classified into:

Owned by an economic entity (including those leased) (Article 209 of the Civil Code of the Russian Federation);

Being in economic jurisdiction (for state or municipal unitary enterprises (Article 294 of the Civil Code of the Russian Federation)) or operational management (for institutions and state-owned enterprises (Article 296 of the Civil Code of the Russian Federation));

Leased items of property, plant and equipment, i.e. in temporary possession and use or in temporary use, incl. received under a financial lease (leasing) agreement (Chapter 34 of the Civil Code of the Russian Federation).

The correct classification of fixed assets is the key not only to the organization's error-free completion of the federal statistical observation form No. 11 "Information on the availability and movement of fixed assets (funds) and other non-financial assets" and obtaining reliable results of the analysis of the effectiveness of their use, but also a factor influencing the outcome of tax disputes in terms of paying income tax. In addition, the correct classification of objects determines the characteristic features of their accounting - the recognition process, the valuation methodology, the procedure for reflecting in financial statements and other accounting aspects, the range of which is regulated by a number of regulatory legal acts in force on the territory of the Russian Federation.

Annex 1

Sources of formation of the fixed capital of the organization