Such an order is held in the position according to Accounting investitsiy2 long – before the long-term investments, subject to accounting to account 08, refers to the cost of creation, increased volumes, and even purchase of fixed assets of extended use, not specialized for implementation (paragraphs 1.2, 2.3, location). Any, from a literal reading of the above generally accepted yardsticks should, if reflected in the account 08 the costs associated with construction facilities, specialized for personal use. Together with the other method of cost accounting in accordance dolevomu3 construction – on account 20 "main establishment", the proposed individual spices, very suspicious from the point of the ratio of accounting rules and the identification of disk imaging in the financial statements. Account for 20 specialized disk imaging generalizations about the costs of manufacturing, production of which appeared to the creation of the provided organization. According to the debit account 20 reflects the direct costs associated specifically with the release of products (performance of affairs, the offer of services), and according to the loan – the amount of practice ended by the creation of cost products originating affairs and services. In other words, the account 20 are provided according to the ordinary cost of business-like appearance, which are then to form a initial cost of goods sold (cases, services) subtracts the appropriate finance from sales. Included in the profit and loss expenses admit into account the relationship between costs and revenues made (the ratio of earnings and expenses) (paras 5, 19, 21, 22 according to Locations accounting "costs of the organization" PBU 10/994). Accounting for the costs of account 20 would be justified in the case if it had originally meant to register the Community benefit of belonging to the housing built on native name, and then execute the implementation of these apartments. In such a situation built housing have all chances to be classified as finished goods or products, and costs to the construction site to form a initial cost of finished goods (products), ease of implementation of finance apartments.