Good afternoon! Here is a brief overview of the changes to the Methodology for Determining the Residual Value of Property of the Armed Forces of Ukraine.
1. **Essence of the Changes:** The resolution introduces changes to the methodology for determining the residual value of military property, in particular, simplifies the procedure for assessing property lost as a result of hostilities, and adapts the methodology to modern types of military equipment, such as unmanned ground complexes.
2. **Structure and Main Provisions:**
* The law amends Resolution of the Cabinet of Ministers of Ukraine No. 759 of May 29, 1998.
* Amendments were made to paragraphs 4, 8, 10 of the Methodology and Appendix 3 to the Methodology.
* The changes stipulate that for property destroyed in combat, it is not necessary to draw up an act of technical condition.
* The procedure for calculating the service life of the property has been clarified.
* It is established that the aggregate depreciation factor for property destroyed in combat is 1.
* A section has been added regarding the determination of depreciation factors for unmanned ground complexes.
3. **Key provisions for use:**
* Simplifying the assessment of the value of property lost as a result of hostilities will allow for faster write-offs and loss accounting.
* Taking into account the year the property was put on the register when calculating the service life makes the assessment more accurate.
* The introduction of separate coefficients for unmanned complexes allows for an adequate assessment of their value, taking into account the specifics of operation.
* Changes in the depreciation factor tables (especially for communication equipment and unmanned complexes) require careful study when assessing property.
