GUS - Główny Urząd Statystyczny - Classification of Fixed Assets (KŚT)

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Classification of Fixed Assets (KŚT)

The Classification of Fixed Assets (KST) is a systematized list of the objects of fixed properties applied among others to recording purposes, for fixing the rates of amortization deduction and for statistical surveys.

In KST as a basic unit of recording is taken the single element of a fixed property meeting the given functions in manufacturing goods and in provision of services. In the record-keeping only in a few cases is allowed to assume as a single structure so-called collective structure, which may be, for example, a set of pipes or street lamps of one kind used in a plant's area, in a street, in a housing estate, or computer's sets etc.

The Classification of Fixed Assets is used in the statistical reporting and in accounting recording of the fixed assets.

The Classification of Fixed Assets (KST) was established by the Regulation of the Council of Ministers of December 10th, 2010 (JL No 242, item 1622).

The Classification of Fixed Assets (KST) replaced the Classification of the Fixed Assets (KST) established by the Regulation of the Council of Ministers of December 30th, 1999 (JL No 112, item 1317) amended by the Regulation of the Council of Ministers of February 12th, 2002 (JL No 18, item 169) and of November 16th, 2004 (JL No 260, item 2589)

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