Сверхплановый капитальный ремонт и модернизация обору­дования

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Сверхплановый капитальный ремонт и модернизация обору­дования могут финансироваться из специальных фондов (кре­дитов банка, фонда развития производства, фонда ширпотреба и др.), а также за счет 15% амортизационных отчислений, на­ходящихся в распоряжении вышестоящих организаций. Капи­тальный ремонт по лесохозяйственному производству финанси­руется только за счет целевых ассигнований. Годовые планы капитального ремонта и соответствующие сметно-финансовые расчеты к ним утверждаются директором лесхоза.

Капитальные вложения, осуществляемые подрядными орга­низациями, финансируются за полностью законченные строи­тельством и сданные в эксплуатацию объекты. Акты приемки составляются по каждому объекту и подписываются заказчи­ком и подрядчиком. Капитальное строительство, осуществляе­мое хозяйственным способом, финансируется по мере выпол­нения работ по элементам затрат.

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