Account 08 in accounting, the characteristics of which will be given below, reflects investments in non-current assets. The costs that are fixed on it are subsequently accepted by the enterprise in the form of different objects. Let's consider in more detail 08 accounting account Accounting: what it is, what kind of costs it takes. 
General information
08 accounting account is an article summarizing information about the costs of the enterprise for objects that will be taken as:
- Fixed assets.
- Intangible assets.
- Land plots and natural resources.
At 08, the account in the balance sheet transfers the expenses of the company to create the main herd of working and productive cattle. An exception is the cost of:
- The bird.
- Rabbits.
- Bee families.
- Fur animals.
- Experimental animals.
- Service dogs.
These costs are held under current assets.
08 accounting account: subaccounts
To the article on investments in fixed assets can open:
- for the acquisition of land - 08.1;
- for the purchase of natural resources - 08.2;
- for the construction of OS facilities - 08.3;
- on the acquisition of certain fixed assets - 08.4;
- on the purchase of intangible assets - 08.5;
- on the transfer of young animals to the main herd - 08.6;
- on the acquisition of adult animals and so on - 08.7.
By subch. 08.3 are the costs of the enterprise for the construction of structures / buildings, installation of equipment, the cost of structures transferred to the installation and other expenses that are provided for in the estimates, financial calculations for capital construction. At the same time, it does not matter how the work is carried out - in an economic or contractual way. By subch. 08.4 are the costs of the purchase of machinery, equipment, inventory, tools and other objects for which installation is not required.
Posts
Whether the account 08 will be active or passive depends on the nature of the transaction. The debit reflects the actual expenses of the builder, which are included in the initial price of the objects of fixed assets, intangible assets and other relevant funds. After accepting them for operation and execution in the prescribed manner, debiting to the account is carried out. 01, 03, 04, etc.
Young animals
Its assessment is carried out at actual cost. Young animals of any type of working and productive cattle, which is transferred to the main herd, are written off over the course of a year from Sch. 11 in dec. 08. At the same time, the value is indicated, which is calculated at the beginning of the period with the inclusion of the planned cost of growth or gain from the moment the beginning of the year to the date of transfer. In the entries, the entry is made:
DB 01 Cd 08.
At the end of the year after the formation of the reporting calculation, the amount of the difference between the present value of the transferred young stock during the period and the actual cost is additionally debited or reversed. 11 to 08 account. In this case, transactions are made with a simultaneous refinement of the livestock score according to the count. 01. 
Getting adult animals
On subch. 08.7 reflects the cost of working and adult livestock, which was purchased for the main herd or received free of charge, including delivery costs. Posting is carried out on DB SCH. 08 at actual cost. Adult animals that are received at no cost are accepted at the market price. To it add the cost of transporting them to the enterprise. The costs of creating the main herd are written off in DB mid. 01.
Analytics
It is carried out according to the costs associated with the acquisition of fixed assets or their construction for each facility. The formation of analytical accounting should provide the opportunity to obtain information about the costs of:
- Reconstruction and construction.
- Drilling work.
- Installation of equipment.
- Inventory and tools included in the estimates for capital construction.
- Equipment requiring and not requiring installation.
- Design and survey work.
- Other capital expenditures.
Analytical accounting is also carried out for each object of intangible assets, by species of animals (cattle, horses, pigs, sheep, etc.) in the formation of the main herd. 
Article specifics
Considering the 08 account of accounting from the methodological side, it can be noted that it is a costing article. This is due to the fact that it shows the costs incurred during the reporting year. On the other hand, 08 account is presented as an inventory item. Its balance shows the size of the investment in progress.
Features of the formation of records
When purchasing an OS, logically, the following wiring is assumed:
DB 01 (03, 04) Cd 60 (76 etc.)
However, the funds spent on the purchase must be transferred in transit through 08 account. In this case, he will have no balance, and he will become an article-screen. The specifics of the account is also related to the fact that capital investments stretch over time. In particular, this takes place during the construction process. In this case 08, the accounting account becomes tangible. At the same time, construction in progress can either be sold or given free of charge. The new Plan has significantly expanded the functions of this article. Currently, it is used not only to summarize information about the actual investments of the company, but also to reflect the size of the property received as an investment in capital and free of charge. 
Additionally
Opening sub-accounts is carried out to reveal the structure of capital investments. However, if the specialist does not have such a task, then he may not form them. A specific exception may be subaccount. 08.6 on the costs of transferring young to the main became. This subaccount may be the key in livestock farms.
Land plots and nature management objects
In account 08, subaccounts are allocated. 08.1 and 08.2, despite the fact that accounting for these values should be provided for in subacc. 08.4. This is due to the fact that natural resources and land relate to fixed assets. In the Russian Federation, registration of private property of organizations on land is allowed. The corresponding right applies to the soil (surface) layer, enclosed water bodies, plants and forest located within the site. Other natural resources include mineral resources, forest, water, wildlife, vegetation, and other resources. The law allows ownership of:
- Water body isolated type.
- Tree and shrub plantings.
- Animals taken out of the habitat in accordance with established rules.
This list is considered closed. The company can make capital investments in the radical improvement of land plots. These include measures for irrigation, drainage, reclamation. 
NMA
The developers of the Plan propose to conduct an analytical accounting of costs for intangible assets also for individual facilities. Attachments that pass through subaccount. 08.5, are recorded until the enterprise obtains the exclusive right to intangible assets. It coincides with the date of state registration of the license agreement or the right based on the certificate or patent. Actual expenses for the purchase of intangible assets and bringing them to a condition suitable for operation are debited to account 08. The cost is reflected in accordance with the accounts of suppliers accepted for payment, after posting.In the case of the formation of certain types of intangible assets are reflected the costs that the company incurred in fact.
Construction works
Assessment of their costs is carried out depending on the method of their production - economic or contracting. In the latter case, the measures taken and executed in accordance with the established procedure are reflected by the developer at the contractual value in accordance with the bills paid or accepted for payment. If an overstatement of the price of installation and construction works is detected, the customer reduces the costs received from the contractors by reimbursing them from the payments received, sources of financing used or by reducing the debt for the work performed on the payment document submitted for payment. With the economic method for subsch. 08.3 shows the actual costs incurred by the developer. 
Other capital costs
They are recorded either in the amount of expenses incurred in fact or at a contractual price in accordance with accepted or paid accounts of third parties. Other capital costs are included in the inventory price of objects for their intended purpose. If they are subject to distribution, as they relate to various objects, then it is carried out in proportion to the contractual value of the values put into operation. In case of partial commissioning, other capital investments are included in the inventory value according to the standards. In this case, proceed from the ratio of appropriations for individual parts in the estimate for the construction of the entire facility and the total contract price of the structures under construction. The inventory value of units (equipment) that require installation is formed from actual acquisition costs, construction and installation costs, other capital investments attributable to the price of commissioned values for their intended purpose.
