Capital repairs including the total of the works and measures to restore the operating state of buildings, constructions and their components, including the construction and engineering equipment, the expiry date of which has expired. In addition, the capital repairs of buildings and constructions, supposed the replacing of used details and constructions or the exchanging them with other more resistant and advantageous, which improve the functioning possibilities of restored object, with the exception of the replacement of basic constructions (walls, foundations etc.).
Putting into operation of the fixed assets – the cost of completed construction and taken into operation in established order the construction objects: buildings, constructions, plants, starting complexes, their lines, and also equipment, instrument, inventory, perennial plantings, working and productive cattle.
Intangible assets include inventions, trademarks, licenses, know-how, franchises, software, industrial designs and models, websites, rights to use the intangible assets received as equity participation, other intangible assets.
Investments in non-current assets are set of expenditures directed to creation, purchase and reproduction of intangible assets and tangible assets.
Long-term biological assets – mature biological assets, which ensure multiple agricultural produce and/or additional biological assets during a period exceeding one year (e.g., vineyards, orchards, plantations of fruitful berries, perennial crops of flowers, forages, vegetables, cattle, sheep, pigs, adult horses) and immature biological assets that are in preparation for use by purpose (e.g., planted vineyards and orchards, until their transfer to the category per harvest product).
Machinery and equipment include all machinery, equipment, measuring and controlling devices, which can function, only, after assembling and non-assembled works.
Mineral resources represent a form of capitalized costs of exploration works for which technical feasibility and commercial viability are demonstrated (e.g., topographical, geological, geochemical, geophysical and drilling on exploration stage).
Non-current assets – assets held to be used for a period longer than one year in the entity’s operation or to be transmitted for the use by third parties.
Subsequent investments and capital repairs include subsequent expenses, which capitalized by adding to the book value, and incurred in the renovation or development of intangible and tangible assets in order to improve the initial characteristics or to increase the expected economic benefits from the use of the object.
Tangible assets include fixed assets: buildings, including residential, engineering (special) structures, transmission facilities, machinery, equipment, transport means and other fixed assets; land; mineral resources; long-term biological assets.