Методичні підходи до обліку та амортизації буферного газу ПСГ

Abstract

Among the economic problems of the gas-transport system of Ukraine in the complex of underground gas storage the problem of the reliable account and accounting of enterprises as a part of account of costs of the buffer gas is selected. You have to suggest the present tense buffer gas on enterprises was taken into account at zero price, actually necessary to estimate it as an asset on a fair (market) value. The terms of the PSG exploitation and variants of charging amortizations of buffer gas are grounded sn the article. The reasons of irretrievable losses of buffer gas in the process of the PSG exploitation are exposed too.