ACCOUNTING FOR ENVIRONMENTAL ASSETS OF CONSTRUCTION MATERIALS INDUSTRY ENTERPRISES
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp204-208Abstract
This article analyzes the necessity of recognizing environmental assets as separate accounting objects in the construction materials industry. Current accounting practices in Uzbekistan combine environmental investments with general fixed assets, making it difficult to assess their economic effectiveness. The paper proposes introducing sub-accounts 0192 and 0193 within account 0100 to record filtration systems, recycling technologies, and emission-reduction equipment. The proposed model enables the classification, amortization tracking, and performance monitoring of environmental assets, supporting better financial reporting and ESG compliance
Keywords:
environmental assets accounting fixed assets sub-accounts chart of accounts environmental investments ESGReferences
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