Revaluation of fixed assets (revaluation) in the program "1C: Accounting 8"

The relevance of the research topic is due to the fact that the transition to a market economy involves the technical re-equipment of fixed assets, improving their use, accelerating the replacement of obsolete equipment. In conditions of high inflation rates, it is necessary to carry out a constant revaluation of fixed assets. The purpose of the revaluation of fixed assets is to determine the real value of fixed assets and bring their initial value to market value. So that the cost of their reflection in accounting and reporting does not differ significantly from their current (replacement) value. The scientific novelty lies in the fact that the revaluation of fixed assets can be carried out using 1C software products, which makes it possible to organize more efficiently the work on accounting for fixed assets. The article discusses the revaluation of fixed assets in the program 1C: Accounting 8.3. Revaluation of an item of fixed assets is made by recalculating its initial value or current (replacement) value and the amount of depreciation accrued over the entire period of use of the item. As a result of revaluation, the cost of depreciation increases, which can be used for capital investments, partial restoration of fixed assets.