What is Conservation (mothballing) of fixed assets?

Placing a fixed asset into storage in the established manner so that it is temporarily not used. A mothballed item remains the company's property, but it is transferred to a separate account 0199 "Fixed assets in conservation (mothballed)" (NAS No. 21, paragraph 22). No depreciation is charged on fixed assets placed in conservation (NAS No. 21, paragraph 26).