Balance Valuation definition of Balance Valuation in the Free Online Encyclopedia.

Balance Valuation

evaluation of fixed capital stock and working capital in monetary terms in a bookkeeping balance. The original cost, replacement cost, and inventory cost are used to evaluate fixed capital stock in a balance. As a rule, fixed capital assets in a balance are reflected in their original cost, which consists of expenditures in erecting (or building) or acquiring them and the costs of their delivery and installation. For fixed assets reevaluated on Jan. 1,1960, their replacement cost as established in the reevaluation is shown in the balance. Fixed capital assets that were erected (or built) or acquired with capital investments are entered in the balance with their inventory cost. Facilities that came in free of charge under the procedure established by law are tabulated in the balance from the bookkeeping data of the transferring side, which are set down in the documents on the transfer (for equipment requiring installation, this includes the receiver’s installation costs). Raw materials, basic and auxiliary materials, fuel, packaging, and spare parts for repairs, merchandise, finished output, and so forth are shown in the balance with their actual cost. Low-value and rapidly depreciating items are shown with their original cost, but their depreciation is reflected in a separate subhead on the debit side of the balance.

REFERENCES

“Polozhenie o bukhgalterskikh otchetakh i balansakh gosudar-stvennykh, kooperativnykh (krome kolkhozov) i obshchestven-nykh predpriiatii i organizatsii.” In Spravochnik po bukhgalter-skomu uchetu,4th ed. Moscow, 1965. Pages 447–62.
“Polozhenie po bukhgalterskomu uchetu osnovnykh fondov (sredstv) gosudarstvennykh, kooperativnykh (krome kolkhozov) i obshchestvennykh predpriiatii i organizatsii.” Ibid. Pages 112–32.

IU. A. GAIDUKOV

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No references found	Value of Forest Assets at 31 December 2004 Historic Balance Valuation Cost sheet value [pounds sterling]'000 [pounds sterling]'000 [pounds sterling]'000 UK Freehold forests (6 properties) 6,945 5,887 5,928 New Zealand Freehold forests (3 properties) 1,792 1,687 2,327 Forestry rights (4 properties) 1,438 1,403 1,641 3,230 3,090 3,968 TOTAL (13 properties) 10,175 8,977 9,896 On the basis of this valuation the Directors best estimate of the net asset per share at the end of December 2004 was 80. Final Results by PR Newswire UK Disclose Specific functionality such as resources-related billing, order balance valuation and planning functionality are essential to Interim's ability to provide our clients and staff with the high levels of service and quality for which we are renowned. SAP Announces General Availability of the SAP Service Provider ... by Business Wire	balance control balance equation balance error Balance Meter balance method Balance Method in Planning Balance Method in Statistics Balance Method in the Analysis of Economic Activity Balance of Accounts, Foreign Balance of Enterprise Income and Expenditure Balance of Fixed Capital Stock Balance of Labor Resources Balance of Land Resources Balance of Payments balance of power Balance of Production Capacities Balance of the Monetary Income and Expenditure of the Population Balance of the National Economy of the Union of Soviet Socialist Balance of Time Utilization of Transport Equipment Balance of Trade balance pipe balance sheet balance shot balance spring balance tool Balance Valuation balance wheel Balance, The balance-to-unbalance transformer balanced amplifier balanced anesthesia balanced armature unit balanced bridge Balanced Circuit balanced cloth balanced computing balanced construction balanced converter balanced currents balanced design balanced detector balanced digit system balanced door balanced draft balanced earthwork balanced earthwork Cut and fill balanced failure condition balanced fertilizer balanced gasoline balanced incomplete block design balanced input	Balance sheet analysis Balance sheet analysis Balance sheet analysis Balance sheet analysis Balance sheet exposure Balance sheet identity Balance Sheet Item Balance Sheet Management Plan Balance Sheet Net Income Balance Sheet Normalization Balance Sheet Normalizations Balance Sheet Ratio Balance Sheet Ratios Balance Sheet Reserve Balance Sheet Reserves Balance sheets Balance sheets Balance sheets Balance sheets balance shot Balance spring balance statement balance station zero Balance System, Inc. balance the accounts Balance thermometer balance to pay balance tool Balance transfer Balance Transfer Facility Balance Valuation Balance valve balance weight balance wheel balance wheel balance wheel balance wheel balance wheel balance wheels balance wheels balance wheels balance wheels balance wheels balance with Balance with the Bank of England Balance, The Balance-Fed Wire Dipole Balance-of-payments Balance-of-payments Balance-of-payments Balance-of-payments Balance-of-payments Balance-of-Payments Crisis balance-of-payments problem Balance-Of-Plant Performance Predictor Balance-of-Risks Statement Balance-of-Risks Statements Balance-over-Links Balanced Likelihood Ratio Balance-over-Links Balanced Likelihood Ratio with Cuts Balance-Sheet Balance-Sheet

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Value of Forest Assets at 31 December 2004 Historic Balance Valuation Cost sheet value [pounds sterling]'000 [pounds sterling]'000 [pounds sterling]'000 UK Freehold forests (6 properties) 6,945 5,887 5,928 New Zealand Freehold forests (3 properties) 1,792 1,687 2,327 Forestry rights (4 properties) 1,438 1,403 1,641 3,230 3,090 3,968 TOTAL (13 properties) 10,175 8,977 9,896 On the basis of this valuation the Directors best estimate of the net asset per share at the end of December 2004 was 80.

Final Results by PR Newswire UK Disclose

Specific functionality such as resources-related billing, order balance valuation and planning functionality are essential to Interim's ability to provide our clients and staff with the high levels of service and quality for which we are renowned.

SAP Announces General Availability of the SAP Service Provider ... by Business Wire

Balance Method in Planning

Balance Method in Statistics

Balance Method in the Analysis of Economic Activity

Balance of Accounts, Foreign

Balance of Enterprise Income and Expenditure

Balance of Fixed Capital Stock