Procedimiento contable y administrativo en la baja de bienes inservibles u obsoletos en los gobiernos autónomos descentralizados.

Abstract

The study is carried out by analyzing the regulations in force in the public sector to remove assets considered as plant and equipment property in the decentralized autonomous governments of Ecuador, their correct application responds to the need to have accounting records that reflect their current situation , respecting the guidelines described by the corresponding agencies, its methodology is descriptive in nature, as the General Regulations for the Administration, Use, Management and Control of the Assets and Stocks of the Public Sector and the General Manual are strictly used. Administration and Control of long-term assets Public Sector in each accounting entry, so that those interested in the results can adopt them in their daily operations and thereby avoid administrative and economic sanctions, among its main results you can highlight the accounting record for the deregistration of the bi in obsolence and that must be separated from the accounting books.