The article raises the question of the economic and social efficiency and feasibility of carrying out major repairs of multi-apartment residential buildings. The article provides statistical data on the state of the housing stock in the city of Perm. The main provisions of the housing policy of the state and the region are considered - changes made to the housing code of the Russian Federation, as well as the main provisions of the regional capital repair program common property in apartment buildings, and also provides an overview of the existing system for maintaining and carrying out major repairs of apartment buildings. The main criteria for selecting houses for major repairs are highlighted. Given practical examples inspection of multi-apartment residential buildings in the city of Perm, the purpose of which was to determine the feasibility of major repairs. Recommendations are offered for organizing and effectively and expediently carrying out major repairs of multi-apartment residential buildings.
technical condition
physical and moral wear and tear
modernization
major renovation residential apartment buildings
reproduction of housing stock
housing stock
1. Regional program for capital repairs of common property in apartment buildings located on the territory Perm region, for 2014-2044, approved by Decree of the Government of the Perm Territory dated April 24, 2014 No. 288-p [Electronic resource]: access from the electronic fund of legal and regulatory technical documentation “Tekhexpert”.
2. VSN 58-88 (r). Regulations on the organization and implementation of reconstruction, repair and maintenance buildings for communal and socio-cultural purposes [Electronic resource]: access mode: Tekhekspert.
3. Evdokimenko N.L., Larin S.N. Problems of financial support for capital repairs of the housing stock. // Audit and financial analysis. - No. 5 - 2009.
4. MDK 2-04.2004. Methodical manual on maintenance and repair of housing stock [Electronic resource]: access mode: Techexpert.
5. Methodology for determining the physical wear and tear of civil buildings [Electronic resource]: approved. Order of the Ministry of Communal and Communal Resources of the RSFSR dated October 27, 1970 N 404). - Access mode: ConsultantPlus.
6. Sazonov P.A. Economic analysis of investment support for capital repairs of apartment buildings: a dissertation for the degree of candidate of economic sciences. - N. Novgorod, 2004 - 136 p.
7. Territorial body Federal service state statistics for the Perm region (Permstat) [Electronic resource]: official. website. - Access mode: http://permstat.gks.ru/.
Among the many problems and tasks that have accumulated in the housing sector of Perm, the problem of major repairs, reconstruction, modernization and renovation of the housing stock comes to the fore.
This problem arose due to many years of underfunding of capital repairs and reconstruction of the housing stock and utilities. Over the past two decades, the deterioration of the housing stock and public utilities has increased significantly, which has led to an increase in the volume of dilapidated and dilapidated housing, a decrease in reliability, environmental safety operation engineering systems, increasing current costs for their maintenance.
Purpose of the study
The purpose of the study is to review the existing system for maintaining and carrying out major repairs of multi-apartment residential buildings, review the criteria for selecting houses for major repairs and assess their sufficiency to justify the major repairs of residential multi-apartment buildings.
Research results
As statistics for 2013 show, 60.2% of the housing stock in the Perm Territory is in a state of 0 to 30% wear and tear, 33.8% of the stock is in a state of 31-65% wear; 5.0% and 1.1% - 66-70% and over 70% wear, respectively. At the same time, the share of multi-apartment residential buildings with a degree of wear and tear of 31-65% is 57.7%. The share of dilapidated and dilapidated housing is 4.3%. It should also be noted that a significant part of the housing stock in Perm does not meet the modern demands of the population in terms of quality characteristics, technical content and level of improvement.
In connection with changes in the Housing Code of the Russian Federation regarding the organization and financing of capital repairs of multi-apartment residential buildings, the authorities of the city of Perm have developed a “Regional program for capital repairs of common property in multi-apartment buildings located in the Perm region...”, under the terms of which the Program All apartment buildings are included, with the exception of houses that are duly recognized as unsafe and subject to demolition, and houses whose physical deterioration exceeds 70%.
To rank residential buildings according to the degree of their deterioration is the task of the municipality on the basis of Decree of the Government of the Russian Federation of June 30, 2015 N 657 and Decree of the Government of the Russian Federation of October 29, 2014 N 1115 on technical monitoring of houses. In addition, according to the law of the Perm Territory dated March 11, 2014 No. 304-PK, the order of inclusion of apartment buildings in the regional program of capital repairs of apartment buildings is determined on the basis of monitoring data technical condition apartment buildings in accordance with the following criteria: 1) year of commissioning apartment building; 2) the date of the last major repair by type of work (services) included in the list of services and (or) work on major repairs of common property in an apartment building; 3) physical wear and tear of an apartment building,%; 4) the completeness of receipt of contributions for major repairs from the owners of premises in an apartment building over the last three years of implementation of the regional program.
In accordance with regulatory documents, major repairs are defined as a set of works to complete or partial replacement structural elements and engineering systems of buildings, which leads to reduced physical wear and improved performance. Major repairs of an apartment building should include the elimination of malfunctions of individual parts or completely worn-out structures, restoration or replacement of them with stronger, more durable and economical ones that improve the operational performance of the buildings being repaired, with the exception of the complete replacement of main structures, which include all types of walls, frames, stone and concrete foundations. As part of a major overhaul, economically feasible modernization of the building can be carried out: improving the layout, increasing the quantity and quality of services, equipping with missing types engineering equipment, improvement of the surrounding area.
The most important part of organizing a major overhaul is the development of its strategy. In theoretical terms, two repair options are possible: based on technical condition, when repairs begin after the occurrence of a malfunction to eliminate it; preventative-preventive, when repairs begin before a failure occurs (to prevent it). In practice technical operation buildings use a combination of two strategies: repairs are prescribed according to their service life, and the volume of repair work is determined according to the technical condition.
The timing of major repairs of residential buildings is regulated by the Regulations on the organization and implementation of reconstruction, repair and maintenance of residential buildings, public utility and social-cultural facilities (VSN 58-88(r)). When planning major repairs, the frequency of their implementation can be taken in accordance with the recommended Appendix 2 (for buildings as a whole) and the recommended Appendix 3 (for individual structures and elements). The specified annexes establish the minimum duration of effective operation of apartment buildings, as well as individual elements of apartment buildings, that is, such a service life after which major repairs are necessary. For example, the minimum duration of effective operation of roof coverings made of roll materials is 10 years, from galvanized steel - 15 years, from slate - 30 years, from ceramic tiles - 60 years, etc. .
However, at present, the organization of major repairs is focused mainly on emergency restoration work.
Under the new conditions for organizing major repairs of residential buildings, residents, or rather, owners of apartments in apartment buildings, play an important role in carrying out major repairs of a house: without them it will be impossible to either draw up an estimate or accept the work performed. And it would seem that new program major repairs will allow owners, albeit at their own expense, to eliminate accumulated wear and tear building structures And engineering communications residential building, improve the technical condition of the common property of the house and extend the life of the building. But even here they have already been identified weaknesses, both financial and technical in nature.
The list of work on major repairs of common property in apartment buildings, according to the regional program, includes: repair of in-house engineering systems for electrical, heating, gas, water supply and sanitation; repair or replacement of elevator equipment, repair of elevator shafts; roof repair, installation of roof exits; repair basements, which relate to common property in the house; insulation and (or) repair of the facade; installation of collective (common house) metering devices and resource consumption control units; foundation repair.
Many years of experience in inspecting residential buildings shows that in Perm there are also multi-apartment residential buildings included in the capital repair program that are not recognized by the city administration as unsafe, but in fact bearing capacity the building structures of these houses have been reduced, proper reliability and safety are not ensured, and they pose a threat to the life and health of citizens. Carrying out major repairs of common property under the program in such houses will not ensure the required safety of the building, but, on the contrary, may hide defects and damage that require other remedial measures (strengthening of structures or reconstruction of the building). This is where the question arises about the advisability of carrying out major renovations of a residential building.
The effectiveness and feasibility of major renovations of buildings is determined by comparing the economic and social results obtained with the costs required to achieve them. At the same time, economic results should be expressed in the elimination of physical wear and tear and savings in operating costs. Social results should be expressed in improving the living conditions of the population, working conditions of service personnel, improving the quality and increasing the volume of services.
One of the examples when violation of standard operating periods and untimely implementation of preventive maintenance work lead to disappointing results - residential apartment building on the street Karpinsky, 5 in the Industrial district. The building was built in 1953, two-story, with 30 apartments, with brick walls And wooden floors. The minimum duration of effective operation of the residential building under study before undergoing major repairs is 10-15 years [VSN]. The frequency of routine repairs should be 3-5 years. The actual lifespan of the building is 62 years. During the period of operation of the building, no major repairs were carried out. The risers and utility pipelines were partially replaced. An examination of this residential building showed that major repairs of the building are not advisable for a number of reasons.
Firstly, defects and damage were identified in the building’s building structures, which indicate an emergency technical condition of the building, which does not ensure the safe stay of residents in the house. Such defects include: through horizontal cracks in the basement of the building, bulging and curvature brickwork plinths, which indicate horizontal displacements of the foundation; vertical through cracks in the external walls of the building, extending to the floors and interior walls, which indicate the division of the building into blocks with different deformations; as well as deflections, numerous cracks and destruction of the plaster layer of floors; subsidence of floor subfloors.
Secondly, based on the results of a quantitative assessment of the technical condition of the building structures, the physical wear and tear of the building was determined, which is 59%. According to the Methodology for Determining the Physical Depreciation of Civil Buildings, there is a relationship between the physical deterioration of a building and the estimated cost of major repairs. Given the obtained value of physical deterioration of the building's building structures (59%), the approximate cost of major repairs is 87% of the replacement cost of the building. Where the replacement cost of a building is understood as the cost of new construction of the residential building under study, which is calculated in current prices on the date of the survey. The maximum cost of repairs should be more than 80% of the replacement cost.
Thirdly, the examined residential building has significant functional (moral) wear and tear, which reflects the non-compliance of building structures, engineering systems and the building as a whole with ergonomic requirements and includes the following indicators: the presence of combustible structures (wooden floors and partitions); lack of bathrooms; shared bathroom and kitchen for several apartments; inconsistency between the size of the premises and modern ones regulatory requirements. Elimination of obsolescence is possible only through reconstruction or modernization of the building being inspected.
Of course, during a major overhaul, modernization work may be carried out to compensate for obsolescence, but such work does not constitute the essence of a major overhaul. In modern conditions, given the high pace of scientific and technological progress and the implementation of its results, both in the technology of work production and in the production of materials and structures, carrying out traditional major repairs without modernization elements is in many cases impossible and impractical.
General requirement inclusion in the planned list of works and technological processes for the overhaul of apartment buildings related to the modernization of structures, engineering systems and other elements of residential buildings must be preceded by an assessment economic feasibility carrying out modernization work. Such an assessment is made taking into account that the service life of new (replaced structures, engineering systems and other elements and their parts) should not exceed the residual service life of apartment buildings.
There are other cases of inappropriate capital repairs of multi-apartment residential buildings. For example, residential buildings on the street. Engels in the Dzerzhinsky district. The buildings are two-story, with brick walls and wooden ceilings. Despite their service life (about 50 years), their technical condition meets the requirements of mechanical safety and does not pose a threat to the life and health of citizens. But due to significant obsolescence, these buildings do not satisfy modern space-planning, sanitary-epidemiological and fire requirements, and also do not fit into the architectural appearance of the surrounding buildings - similar buildings are being demolished in the adjacent territory and it is planned to build adjacent blocks with 6-9 storeys houses. The rational way out of this situation is seen to be the renovation of residential buildings, which will include the resettlement of residential buildings and the construction of new ones, taking into account the urban planning concept for the development of the quarter.
Faced with similar examples of unjustified or economically inexpedient capital repairs of residential buildings, in the new conditions of housing policy there is a need to develop a methodology for organizing repair work, taking into account the interests of direct participants in the investment process, the regulatory framework and current legislation.
The capital repair planning scheme should be based not only on documentary data prescribed in the regional capital repair program, but also on specific, reliable and up-to-date information on the technical condition of all building structures, elements and components of the building, and building engineering systems, obtained by qualified specialists as a result detailed or comprehensive examination of the technical condition of the building.
An important task of organizing a major overhaul is to determine the need for repairs for each specific multi-apartment residential building, weighing the needs against the capabilities and making management decisions based on this balancing, which are always a certain compromise. At the same time, the main advantage of the system of scheduled preventive maintenance must be preserved, namely, its preventive nature, ensuring early repairs until the building or its element reaches emergency condition.
Conclusion
The problem of carrying out major repairs of multi-apartment residential buildings and restoring their functional performance characteristics to the required level for a number of indicators is one of the most pressing but not yet resolved problems. Changes made to the Housing Code of the Russian Federation and regional capital repair programs cause a lot of controversy and disagreement. The system of ranking residential buildings according to the proposed criteria does not allow us to adequately establish the need for major repairs, the volumes and types of repair work, and, most importantly, assess the economic and social efficiency and feasibility of major repairs.
To successfully implement the main directions of reproduction of the housing stock through major repairs, it is necessary:
- consider major renovations in close connection with the existing urban planning and economic environment (mandatory feasibility study of major renovations);
- take into account the actual technical condition of the housing stock and the dynamics of the needs for major repairs, modernization and reconstruction;
- take into account technological requirements for the timing of major repairs;
- stimulate the process of attracting financial resources to the field of repair work, increasing their attractiveness for investors;
- create a regulatory framework for major repairs of residential buildings, taking into account modern socio-economic conditions.
Reviewers:
Kashevarova G.G., Doctor of Technical Sciences, Professor, Head. Department of SK and VM, Perm National Research University, Perm.
Kharitonov V.A., Doctor of Technical Sciences, Professor, Head. Department "SIM", Perm National Research University, Perm.
Bibliographic link
Shestakova E.A. ON THE JUSTIFICATION OF THE EXECUTIONALITY OF CARRYING OUT CAPITAL REPAIRS OF RESIDENTIAL BUILDINGS // Modern problems of science and education. – 2015. – No. 2-3.;URL: http://science-education.ru/ru/article/view?id=23630 (access date: 06/12/2019). We bring to your attention magazines published by the publishing house "Academy of Natural Sciences"
- How can a resource supplying organization receive information about owners if the management company refuses to provide information?
- Does the management company have the right to charge apartment owners one-time charges for diagnostics of gas equipment?
- Is it possible to test a central heating system without a statement from the owners?
- Who can sign the protocol instead of the chairman of the management company? Is the signature of other owners sufficient?
- Is an individual entitled to a discount on utility bills after reaching 70 years of age? repair?
Question
How to prove the need to repair the roof of a building?
Answer
The need for routine or major repairs of the roof is determined taking into account the wear of structural elements, as well as the expiration of the effective service life of the roofs. In case of controversial issues, a conclusion on the need to repair the roof, as well as other structural elements of the building, can be made by expert organizations or organizations with SRO approval.
Currently, the following regulations are in force in the Russian Federation in the field of regulation of current and major repairs:
Norms dated November 23, 1988 No. VSN 58-88 (r) (the body that approved the document or annex to the document is GOSSTROY of the USSR) “Regulations on the organization and implementation of reconstruction, repair and maintenance of buildings, communal and socio-cultural facilities.” These standards provide definitions for current and major repairs of a building, according to which:
Current repair of a building is the repair of a building in order to restore the serviceability (operability) of its structures and engineering equipment systems, as well as maintain operational performance.
Overhaul of a building - repair of a building with the aim of restoring its service life, replacing, if necessary, structural elements and systems of engineering equipment, as well as improving operational performance.
Routine repairs must be carried out at a frequency that ensures the effective operation of the building or facility from the moment of completion of its construction (major repairs) until the moment it is scheduled for the next major repairs (reconstruction). In this case, natural and climatic conditions must be taken into account, constructive solutions, technical condition and operating mode of the building or facility. The duration of their effective operation before the next current repairs is given in the recommended appendix. 3, and the composition of the main works for routine repairs is in the recommended appendix. 7.
Thus, the need to repair the roof can be justified by the expiration of the effective service life established in the appendix. 3. For example, the effective service life of a black steel roof covering is 10 years from the date of construction; accordingly, after this period, routine repairs of the covering must be carried out.
A list of the main works for routine repairs of buildings and facilities has also been determined; a list of additional work performed during major repairs of buildings and facilities.
Determining the degree of wear of roofs and the need for its repair can also be determined from the Order of the State Civil Engineering of the USSR dated December 24, 1986 No. 446, VSN 53-86 (R).
Explanations about current and major repairs are also given in the methodological documentation of the USSR State Construction Committee dated December 29, 1973 No. 13-14.2000, 279 “MDS 13-14.2000 Regulations on carrying out scheduled preventative repairs of industrial buildings and structures.”
The rationale for this position is given below in the materials of the “Lawyer System”
STANDARDS OF 11.23.1988 No. VSN 58-88 (R) (BODY THAT APPROVED THE DOCUMENT OR ANNEX TO THE DOCUMENT - GOSSTROY OF THE USSR)
"4. Current repairs of buildings and facilities
4.1. Routine repairs must be carried out at a frequency that ensures the effective operation of the building or facility from the moment of completion of its construction (major repairs) until the moment it is scheduled for the next major repairs (reconstruction). In this case, natural and climatic conditions, design solutions, technical condition and operating mode of the building or facility must be taken into account. The duration of their effective operation before the next routine repair is given in the recommended appendix. 3, and the composition of the main works for routine repairs is in the recommended appendix. 7.*
4.2. Current repairs must be carried out according to five-year (with tasks distributed by year) and annual plans.
Annual plans (with the distribution of tasks by quarter) should be drawn up to clarify the five-year plans, taking into account the results of inspections, developed cost estimates and technical documentation for current repairs, measures to prepare buildings and facilities for operation in seasonal conditions.
4.3. Acceptance of completed current repairs of residential buildings should be carried out by a commission consisting of representatives of housing maintenance, repair and construction (when performing work by contract) organizations, as well as a house committee (the board of housing cooperatives, the housing management body of the organization or enterprises of ministries and departments).
Acceptance of completed current repairs of a utility or socio-cultural facility must be carried out by a commission consisting of a representative of the operational service, a repair and construction (when performing work by contract) organization and a representative of the relevant higher management body.
The procedure for the acceptance of residential buildings after current repairs should be established by the Ministry of Housing and Communal Services (Ministries of Economic Affairs) of the union republics, and of municipal and socio-cultural facilities - by the relevant sectoral management bodies.
4.4. When carrying out routine repairs of buildings by contract, the principles of pricing and the procedure for payment for work performed, provided for major repairs, should be applied.
4.5. Current repairs of residential and utility rooms apartments must be carried out by the tenants of these premises at their own expense on the terms and in the manner determined by the legislation of the Union republics. The list of apartment renovation works carried out by tenants at their own expense is given in the recommended appendix. 8. These works must be carried out at the expense of the operating organization if they are caused by a malfunction of building elements (roofing, utility systems, etc.), the maintenance and repair of which are its responsibilities.”
Professional help system for lawyers, in which you will find the answer to any, even the most complex question.
Correct qualification of various types of work to restore fixed assets: current and major repairs, on the one hand, and reconstruction, modernization, retrofitting, on the other, is a necessary condition for high-quality financial planning in an institution. Ultimately, the acceptance and fulfillment of budget obligations, the reflection of transactions in budget accounting and reporting, and the calculation of taxes depend on this.
It is no secret that in cases of all types of repairs, costs are written off against the current expenses of the institution, and when carrying out reconstruction, modernization and additional equipment, they are attributed to the increase in the initial cost of fixed assets. However, it is often very difficult to distinguish between these concepts in practice. Let's consider the main approaches to determining the listed types of work.
Terminology
- modernization -
- retrofitting -
- troubleshooting;
- finishing work.
Table 1
Functional purpose of the fixed asset
Object | Basic functions |
| Building | |
| Fence | |
| highway | |
| Automobile | |
| Computer | 2. Store information. |
Repair
Traditionally differ different levels average
The term "reconstruction"
The term "modernization"
The term "retrofitting"
Work planning
Defining the Goal
APPLICATION FOR REPAIR, RECONSTRUCTION, MODERNIZATION, ADDITIONAL EQUIPMENT
Object name | Inventory number | Cause | Planned events | Planned result |
|
| 333222333 | |||||
| Car VAZ-21114 | 555666555 | Do-it-yourself repairs | Restoring functionality | ||
| Automated workplace(computer included) | 555666777 | ||||
| House of Culture building | 777888999 | The roof is leaking | Replace soft roof | ||
| House of Culture building | 777888999 | Improved performance | |||
and finishing works,
Table 2
Reflection in budget accounting of repair, reconstruction, modernization, and retrofitting work
| No. | Contents of the operation | accounting entry 1 | |
| debit of the budget accounting account | |||
| 1 | 2 | 3 | 4 |
KRB 0 401 01 225 | KRB 0 302 08 730 |
||
KRB 0 401 01 226 | KRB 0 302 09 730 |
||
KRB 0 105 00 340 | KRB 0 302 22 730 |
||
| KRB 1 401 01 272 KRB 2 401 01 272 KRB 2 106 04 340 | KRB 0 105 00 440 |
|
KRB 0 106 01 310 | KRB 0 302 19 730 |
||
KRB 0 106 01 310 | KRB 0 302 09 730 |
||
KRB 0 105 00 340 | KRB 0 302 22 730 |
||
KRB 0 106 01 310 | KRB 0 105 00 440 |
||
KRB 0 101 00 310 | KRB 0 106 01 410 |
||
Correct qualification of various types of work to restore fixed assets: current and major repairs, on the one hand, and reconstruction, modernization, retrofitting, on the other, is a necessary condition for high-quality financial planning in an institution. Ultimately, the acceptance and fulfillment of budget obligations, the reflection of transactions in budget accounting and reporting, and the calculation of taxes depend on this. It is no secret that in cases of all types of repairs, costs are written off against the current expenses of the institution, and when carrying out reconstruction, modernization and additional equipment, they are attributed to the increase in the initial cost of fixed assets. However, it is often very difficult to distinguish between these concepts in practice. Let's consider the main approaches to determining the listed types of work.
Terminology
Many regulatory legal acts begin with definitions of concepts and terms used in the document. So, for example, Art. 6 BC RF, Art. 8 and 11 of the Tax Code of the Russian Federation, Art. 15 and 20 of the Labor Code of the Russian Federation. In cases where there is no clear and unambiguous definition for key terms, the application of legal norms in practice raises a lot of questions and controversial situations.
This was the case until recently with regard to the issue of delimitation by budgetary institutions of repair, reconstruction, modernization, and additional equipment. Until 2009, neither the Budget Accounting Instructions, nor the legislation on accounting in general, nor the legislation on budget classification contained these concepts.
In 2009, the Russian Ministry of Finance developed methodological recommendations for budgetary institutions on the application of KOSGU (system letter of the Russian Ministry of Finance dated July 21, 2009 No. 02-05-10/2931), which contained, in particular, clear definitions of the terms “reconstruction”, “modernization” ", "retrofitting" in order to correctly attribute expenses to articles (sub-articles) of KOSGU. The same letter contained the distinctive characteristics of the repair work.
The system letter on the procedure for applying KOSGU in 2010 (letter of the Ministry of Finance of Russia dated 02/05/2010 No. 02-05-10/383) provides similar definitions of operations that increase the value of a fixed asset:
- reconstruction is a change in the parameters of objects capital construction, their parts (height, number of floors, area, production capacity indicators, volume) and the quality of engineering and technical support. This definition completely coincides with that given in paragraph 14 of Art. 1 of the Town Planning Code of the Russian Federation;
- modernization - a set of works to improve a fixed asset object, leading to an increase in the technical level and economic characteristics of the object, carried out by replacing its structural elements and systems with more efficient ones;
- retrofitting - addition of fixed assets with new parts, details and other mechanisms that will form a single whole with this equipment, will give it new additional features or change performance indicators, and their separate use will be impossible.
- troubleshooting;
- maintaining technical, economic and operational indicators at the initially envisaged level;
- carrying out minor redevelopment of premises;
- finishing works.
Further, when considering the principles that allow us to draw the line between different types of work, the concept of “functional purpose of a fixed asset” will be repeatedly used. Before qualifying the type of work, it is necessary to clearly formulate what the fixed asset is intended for, and then determine how the performance of these functions will change as a result of the work. At first glance, it seems that giving such a definition is not difficult (see Table 1).
Table 1
Functional purpose of the fixed asset
Object | Basic functions |
| Building | 1. Provide protection from weather conditions. 2. Ensure the safety of property. 3. Provide conditions for people’s activities. 4. Provide conditions for equipment operation. |
| Fence | 1. Mark the boundaries of the site. 2. Restrict access to the site. |
| highway | 1. Ensure the movement of vehicles. 2. Ensure safety when moving cars. 3. Provide comfort when moving cars. |
| Automobile | 1. Ensure the movement of people and goods. 2. Ensure safety when moving people and goods. 3. Ensure protection of people and cargo from atmospheric conditions. 4. Ensure the safety of property in the car. |
| Computer | 1. Process information - transform information of one type into another. 2. Store information. |
The following sections will show how to define functional purpose fixed asset becomes the key to differentiate different types works
Repair
The concept of “repair” includes not only troubleshooting, but also maintaining the operational performance of the facility. In other words, repair work is aimed at restoring the facility’s full performance of its functions.
Even if the repair results in an improvement in the characteristics of the object, its value does not increase. This situation is especially relevant in relation to computer equipment, the generations of which change very quickly.
Traditionally differ different levels repairs: current, average and capital. At the same time, there is no clear distinction between these concepts in the legislation. For example, in the Town Planning Code of the Russian Federation the term “major repairs” appears repeatedly, but its definition is not given. Since, from the point of view of the application of budget classification and the procedure for maintaining budget accounting, there are no differences between current and major repairs, the accountant does not need to distinguish between such expenses.
It is necessary to take into account the fact that in practice construction organizations capital repairs often mean a set of works to improve capital construction projects, which does not correspond to the terminology defined by budget legislation.
As a separate type repairs can be distinguished by finishing work. There is no definition of this term in the system letters of the Russian Ministry of Finance, but its meaning can be understood from the given list of works. Finishing work refers to work that is not associated with the restoration of the object, but also does not lead to an improvement in its basic characteristics, for example, painting it in a different color.
Basically, the term “finishing work” is applied to capital construction projects, but by analogy it can also be applied to vehicles (a car can also be painted a different color without the purpose of restoration) and to any other property when the work concerns only changes appearance object.
Determining the functional purpose of the fixed asset will help differentiate between finishing work and work leading to the improvement of a fixed asset. If the work does not affect the quality of performance of basic functions and does not add new features, then such work can be classified as finishing.
Reconstruction, modernization, retrofitting
The term "reconstruction" applies exclusively to capital construction projects. Therefore, it is impossible to reconstruct a car or a personal computer. Only a building or structure can be reconstructed. Reconstruction involves changing the parameters of an object. Reconstruction also includes improving the quality of engineering and technical support, but the content of these works is regulatory documents not explained.
The term "modernization" involves replacing components, and these components must be in good working order. If a faulty unit is replaced, then such work is not a modernization, but a repair. If no components are replaced, then such work is considered additional equipment.
Thus, in order to correctly use the term “upgrade”, it is necessary to clearly understand what it means to replace a working part: the part must be working before replacement, but does not necessarily have to remain so after dismantling.
The term "retrofitting" involves an inherent improvement of an item of fixed assets. It follows from this that new parts added to an object must, firstly, be difficult to separate, and secondly, give the object new properties.
Work planning
An important task at the work planning stage is setting goals and determining the scope of work.
Defining the Goal
In order to correctly determine which category of work, repair or reconstruction (modernization, retrofitting), the operation that the institution plans to perform belongs to, first of all, you need to determine the purpose.
If the initial purpose of the work is to restore functionality or technical characteristics, or external changes, which do not affect the quality of the object’s performance of its functions, means that repairs are being carried out.
If the purpose of the work is to improve the basic characteristics of a serviceable object or adding new features, This means that they can be classified as reconstruction, modernization or retrofitting. In this case, you next need to decide on the choice of one of three types of operations. If the operation involves replacing components or parts, then this is modernization (or reconstruction). If the operation involves adding units and parts, then this is retrofitting (or completion).
Justification of the need for expenses for carrying out work
To eliminate unnecessary questions about the feasibility of carrying out repairs and other work when carrying out control and audit activities, as well as to streamline all operations with property, including the restoration of fixed assets, it is recommended that the institution establish the following procedure at the level of accounting policy:
- Appoint by a separate order (instruction), without including in the text of the accounting policy itself, persons responsible for the operation of various types of property under operational management, use, lease, etc. Moreover, such persons do not necessarily have to be financially responsible. For example, the person in whose use it is located may be financially responsible for the computer, and a specially appointed qualified employee may be responsible for the operation of all computers in the institution.
- Make it incumbent upon persons responsible for the operation of property to monitor their technical condition, as well as to draw up requests for repairs, reconstruction, modernization, and additional equipment. Determine that the specified work is not performed without a corresponding application approved by the manager.
- Set up an application form. A sample of filling out the tabular part of the application is given below (the header must contain the details of the institution, date and number, signature of the manager, and the basement - the signature of the person responsible for the operation of the property).
Object name | Inventory number | Cause | Planned events | Planned result |
|
| Automated workstation (computer included) | 333222333 | The image on the monitor is unclear, “floats”, and cannot be corrected by adjustments | Diagnostics and repair, if necessary, by means of a third party | Restoring functionality | |
| Car VAZ-21114 | 555666555 | Knock in the front suspension - silent blocks have collapsed | Do-it-yourself repairs | Restoring functionality | |
| Automated workstation (computer included) | 555666777 | System resources - the amount of RAM - are not sufficient to use the "AAA" program | Upgrading with additional RAM | Ability to use the AAA program | |
| House of Culture building | 777888999 | The roof is leaking | Replace soft roof | Restoring performance characteristics | |
| House of Culture building | 777888999 | Rain and melt water flowing from the roof flood the porch, the steps become covered with ice and collapse, causing injury. | Add a canopy over the porch | Improved performance | |
The person responsible for the operation of the property must submit applications regardless of whether funds are available to carry out the proposed activities. The introduction into practice of an institution of such a procedure for planning repair and other work will solve not only the problems of justifying costs during control and audit activities, but will also systematize all the activities of the institution in maintaining and servicing property. Also, when developing accounting policies, it is advisable to make decisions regarding replacement applications. consumables(toner, cartridges) and routine maintenance.
At the planning stage of reconstruction, modernization, and additional equipment, it is necessary to take into account the requirements of Art. 34 of the Budget Code of the Russian Federation, which establishes the principle of effectiveness and efficiency in the use of budget funds. And local governments receiving interbudgetary transfers (with the exception of subventions) should also take into account the requirements of Art. 136 BC RF. In other words, you must be prepared to justify the feasibility of the improvements made to the property and finishing works, and also that the ongoing improvements are aimed specifically at improving the quality of the institution’s core activities. For example, which institution could indicate the reason when drawing up an application for work on installing a car radio in a car (if it was not included in the factory supply)?
Features of concluding contracts for work performance
When planning repairs and other work, carrying out cash expenses, as well as during control and audit activities, various conflict situations often arise. Many of these situations can be avoided if you are guided by a simple principle: the KOSGU article to which expenses under the contract will be allocated is determined by what is the result of the execution of the contract.
This principle implies that the KOSGU article is determined depending on what has changed in the institution itself as a result of the implementation of the contract. This principle is very simple, but, unfortunately, in practice there are situations of deep misunderstanding of it. Typical mistakes are:
- error No. 1 - defining the KOSGU article depending on what happened to the performer;
- mistake No. 2 - defining the KOSGU article depending on what happens at the institution later.
If you need to select various types works within the framework of one contract, then this should be done in the “Subject of the contract” section, clearly indicating two (or more) types of work, as well as in the “Contract amount” section, indicating the cost of the relevant types of work. Consequently, the contractor will report for the work performed using different documents: one act on repair work and others - for improvement work.
The same situations may arise during large-scale reconstruction of buildings or restoration of monuments. When analyzing specific cases, some part of the entire complex of reconstruction work can be qualified as repair and restoration work, will be partially paid for by subsection 225 of KOSGU and will not lead to an increase in the cost of the building by the entire amount of work performed under the contract. And during the restoration of a monument, a significant improvement may also be made, requiring the application of Article 310 of KOSGU to some part of the contract amount and leading to an increase in the cost of the monument.
Reflection in budget accounting of repair, reconstruction, modernization, and retrofitting work
Table 2
Reflection in budget accounting of repair, reconstruction, modernization, and retrofitting work
| No. | Contents of the operation | accounting entry 3 | |
| debit of the budget accounting account | budget account credit | ||
| 1 | 2 | 3 | 4 |
| Acceptance of the cost of the contractor's services (work) for repair or restoration of operability or finishing work (including the cost of the contractor's own materials). | KRB 0 401 01 225 | KRB 0 302 08 730 |
|
| Acceptance of the cost of services (work) for the development of design documentation for repair work. | KRB 0 401 01 226 | KRB 0 302 09 730 |
|
| Purchasing materials for repair work as part of a separate transaction. | KRB 0 105 00 340 | KRB 0 302 22 730 |
|
Write-off of own materials used for repair work.
| KRB 1 401 01 272 KRB 2 401 01 272 KRB 2 106 04 340 | KRB 0 105 00 440 |
|
| Acceptance of the cost of the contractor's services (work) for reconstruction, modernization, and additional equipment (including the cost of the contractor's own materials). | KRB 0 106 01 310 | KRB 0 302 19 730 |
|
| Acceptance of the cost of services (work) for the development of design documentation for reconstruction, modernization, and additional equipment. | KRB 0 106 01 310 | KRB 0 302 09 730 |
|
| Purchasing, as part of a separate transaction, materials for carrying out reconstruction, modernization, and retrofitting work. | KRB 0 105 00 340 | KRB 0 302 22 730 |
|
| Write-off of own materials used for reconstruction, modernization, and additional equipment. | KRB 0 106 01 310 | KRB 0 105 00 440 |
|
| An increase in the value of a fixed asset as a result of reconstruction, modernization, or additional equipment. | KRB 0 101 00 310 | KRB 0 106 01 410 |
|
2 In categories 18, 22, 23 of the budget accounting account number, the corresponding codes of the type of activity and analytical account are indicated.
3 The application is drawn up separately for each fixed asset item. The table provides examples of filling out applications for different types of work.
4 In categories 18, 22, 23 of the budget accounting account number, the corresponding codes of the type of activity and analytical account are indicated.
St. Petersburg 2016
Introduction…………………………………………………………….…………………......4
1. Development of a technological process for restoring the accumulator body………………………………………………………...................................6
1.1 Characteristics of the part and its operating conditions......................6
1.2 Selection and justification of repair methods…..…....………………....6
2. Development of operations for restoration of parts…………………..…...8
2.1 Calculation of production batch size…………….……..…....…..8
2.2 Initial data……………..…………….……………..….…..…8
2.3 Calculation of time standards……………..…….……………..…..…….…...9
3. Calculation part……………………….……………………………..…….13
3.1 Annual vehicle repair schedule……………..………..…...13
3.2 Calculation of technological equipment……………..…………...14
3.3 Calculation of the area of the production premises……………........14
4. Layout of equipment and workplaces on the site……………..…..16
4.1 Determination of the annual labor intensity of work on the site……......16
4.2 Determination of the number of workers……………………….……..…16
4.3 Determination of the quantity of equipment……….………………....16
4.4 Determination of the area of the site………………….….…………..…17
5. Technological part………………………….……………………..….18
6. Design part…………………………………….…………………..…20
7. Safety precautions………...…....………………………………….….21
Conclusion…………………………………………………………..……………………...22
Bibliography……………………………………………………..23
Appendix 1……………………………………………………………………………….……24
Appendix 2……………………………………………………………...…..25
Appendix 3…………………………………………………………………………………..….26
Appendix 4……………………………………………………………………………….27
Appendix 5……………………………………………………………………………….28
Appendix 6…………………………………………………………….…....29
Appendix 7……………………………………………………….……….30
INTRODUCTION
The history of Scania's activities in Russia began even before the 1917 revolution. The first samples of fire-fighting equipment and marine engines of the Scania brand appeared in Russia before the First World War. In 1910, Scania sold its first truck to Russia in St. Petersburg. However, the first world war, as well as the subsequent revolution, interrupted the company’s activities in the Russian market for more than 70 years, and only in 1990 Scania returned to Russia again.
In May 1993, a representative office of Scania CV AB in Russia was opened in Moscow, and since 1998, Scania has been represented by the exclusive importer and distributor of Scania equipment - the Scania-Rus company, which is a dynamically developing company and supplies Russian market not only high-quality equipment from the global concern Scania, but also offers a comprehensive range of services - from financing the purchase of equipment, its maintenance to the subsequent purchase of the client’s cars as a purchase new technology Scania There are more than 30 Scania dealer and service centers in Russia.
The braking system is one of the important systems vehicles responsible for the safety of the driver, pedestrians and other road users.
The purpose of the work is the technological calculation and planning of the repair area for the vehicle brake system at the ARP.
To achieve this goal, the following tasks were set.
¾ calculate the technological equipment;
¾ calculate the area of the production site;
¾ pick up process restoration of the oil accumulator V75 of the retarder (oil leak) of the vehicle brake line;
¾ develop a layout for the vehicle brake system repair area at the ARP;
¾ develop requirements to ensure safe labor practices at the design site.
DEVELOPMENT OF A TECHNOLOGICAL PROCESS FOR RESTORING THE HYDRAULIC ACCUMULATOR CASE
Characteristics of the part and its operating conditions
The part is characterized by the following parameters:
¾ part class: case;
¾ material : St3ps;
¾ availability heat treatment details: No;
¾ material characteristics :
Table 1
Chemical composition in % of materialSt3ps – GOST 380 2005
| C | Si | Mn | Ni | S | P | Cr | N | Cu | As |
| 0,14 - 0,22 | 0,05 – 0,15 | 0,4 – 0,65 | up to 0.3 | up to 0.05 | up to 0.04 | up to 0.3 | up to 0.008 | up to 0.3 | up to 0.08 |
Hardness – 131 MPa
Short-term strength limit – 370 MPa
¾ base surfaces: outer side of the body;
¾ wear pattern of the part : not uniform;
¾ nature of loads: constant;
¾ nature of deformations: corrosion, wear.
Selection and justification of repair methods
The repair industry currently has a sufficient number of ways to restore almost any worn and damaged part.
But for practical use it is necessary to choose one, the use of which is technically possible and economically most feasible. Choice effective way restoration parts is important task improving the organization of repair production.
Hydraulic accumulator for retardation, original number 1502515 for a Scania vehicle refers to vehicle transmission elements (Fig. 1.)
Rice. 1 Layout of hydraulic accumulator parts
1 - piston; 2 - guide ring; 3 - oil seal; 4 - sealing ring; 5 - spring; 6 - locking body; 7 - sealing ring; 8 - fitting.
Defect: crack in the body.
Possible methods elimination:
1. replacement of part;
2. welding.
I chose the defect “crack in the body” and the method of elimination “welding”.
How to write justifications for major repairs of a school building, plans, estimates?
Answer
The justification for carrying out a major overhaul of the school building is the results of a technical inspection. It determines the degree of its physical and moral wear and tear, the need for repair and reconstruction work.
To conduct such a survey, it is necessary to attract a specialized organization under a civil contract to perform work.
<…>In accordance with clause 5.8 of the Regulations on the organization and conduct of reconstruction, repair and maintenance of residential buildings, communal and socio-cultural facilities (VSN 58-88 (r)), approved. By order of the State Committee for Architecture of November 23, 1988, the development of design and estimate documentation for major repairs and reconstruction of buildings (facilities) should include:
- carrying out a technical inspection, determining the physical and moral wear and tear of design objects;
- drawing up design estimates for all design decisions for redevelopment, functional reassignment of premises, replacement of structures, engineering systems or their re-installation, landscaping and other similar work;
- feasibility study and;
- development of a project for organizing major repairs and reconstruction and a project for the execution of work, which is developed by the contractor.<…>
The preparation of the listed documents requires engineering and survey work, and, accordingly, the required level of qualifications. Such a survey is carried out by a specialized organization under an agreement with an educational organization.
Consequently, establishing the need for a major overhaul of a school building is established based on the results of a technical inspection, determining the degree of physical and moral deterioration of the building. A contract for a technical inspection may also provide for the preparation of design estimates, a feasibility study and a work plan.
A technical inspection of the physical condition of a building can be carried out in accordance with GOST 31937-2011 "Buildings and structures. Rules for inspection and monitoring of technical condition", put into effect by Order of Rosstandart dated December 27, 2012 No. 1984-st.