How are fixed assets classified? Accounting for fixed assets in an enterprise Refers to the active part of fixed assets

The main document defining what fixed assets are in accounting is the Accounting Regulations “Accounting for Fixed Assets” (PBU 6/01).

According to PBU 6/01, fixed assets DO NOT INCLUDE:

• Finished products;
• Goods;
• Items handed over for installation or to be installed;
• Capital investments;
• Financial investments;
• Items with a value below the established limit. Each organization determines it independently, but according to the law it cannot be higher than 40,000 rubles.

Fixed assets are assets intended for the production of products, performance of work, provision of services, as well as for management needs and provision for a fee for temporary possession and use. These assets are used for more than 12 months, are not intended for resale and are capable of generating income in the future (clause 4 of PBU 6/01).

Non-production objects with a service life of more than 12 months and a cost exceeding the limit on the value of fixed assets are also reflected in fixed assets, despite the fact that they do not meet the criteria of clause 4 of PBU 6/01.

A complete list of fixed assets is contained in the All-Russian Classifier of Fixed Assets (OKOF), approved by Decree of the State Standard of Russia dated December 26, 1994 No. 359.

Limit on the value of fixed assets

If a fixed asset costs less than the fixed asset cost limit established in the organization’s accounting policy, then it can be reflected as part of inventories. The cost limit cannot be higher than 40,000 rubles (clause 5 of PBU 6/01).

In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement.

In tax accounting, the limit on the value of fixed assets is fixed; from January 1, 2016, it is equal to 100 thousand rubles. Previously, as in accounting, it was 40 thousand rubles.

The higher the limit on the value of fixed assets, that is, the fewer fixed assets on the balance sheet, the more profitable the organization:

• expenses are written off immediately, rather than stretched out over years (depreciation);
• Pay less property tax.

The limit on the value of fixed assets in accounting is established by accounting policy.

Useful life

The period during which the use of an item of fixed assets brings economic benefits (income) to the organization is called its useful life (USL).

For certain groups of fixed assets, the useful life is determined based on the quantity of products (volume of work in physical terms) expected to be received as a result of the use of this object.

The main assets include:

• buildings, structures,
• working and power machines and equipment,
• measuring and control instruments and devices,
• Computer Engineering,
• vehicles,
• tools, production and household equipment and accessories,
• working, productive and breeding livestock,
• perennial plantings,
• on-farm roads and other relevant facilities,
• capital investments for radical improvement of land (drainage, irrigation and other reclamation works);
• capital investments in leased fixed assets;
• land,
• environmental management objects (water, subsoil and other natural resources).

Land plots not intended for sale, regardless of their value (for example, less than 40 thousand rubles) are classified as fixed assets, since they cannot be classified as inventories.

Inventory object

The accounting unit for fixed assets is an inventory item.

Inventory object- this is an object with all the devices and accessories, or a separate structurally isolated object, intended to perform certain independent functions, or a separate complex of structurally articulated objects, representing a single whole and intended to perform a specific job.

For example, an organization has several safes of the same model, color, and year of manufacture. Each safe is an inventory object that is assigned an inventory number. It should be reflected in accounting separately from other safes.

A complex of structurally articulated objects- this is one or more objects of one or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.

If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory item.

For example, a computer is a complex of objects: system unit, monitor, mouse, keyboard. Individually, these items are useless, but together they form one fixed asset item.

Purposes of fixed asset accounting

The main goals of accounting for fixed assets are (clause 6 of Order of the Ministry of Finance of the Russian Federation dated October 13, 2003 N 91n “On approval of Guidelines for accounting of fixed assets”):

a) formation of actual costs associated with the acceptance of assets as fixed assets for accounting;

b) correct execution of documents and timely reflection of the receipt of fixed assets, their internal movement and disposal;

c) reliable determination of the results from the sale and other disposal of fixed assets;

d) determination of actual costs associated with the maintenance of fixed assets (technical inspection, maintenance, etc.);

e) ensuring control over the safety of fixed assets accepted for accounting;

f) analysis of the use of fixed assets;

g) obtaining information about fixed assets necessary for disclosure in the financial statements.

The most important

A fixed asset in accounting is property with a useful life of more than a year and a cost of more than 40 thousand rubles. (unless the organization has set a lower limit on the value of fixed assets).

Fixed assets- These are funds invested in fixed assets. Fixed assets– this is part of the property used as means of labor in the production of products (works, services).

Classification of fixed assets

by appointment: depending on participation in production, fixed assets are divided into production and non-production.

Production fixed assets are directly or indirectly involved in the production of material assets.

These include: buildings, structures, working machines, equipment, etc.

Non-productive fixed assets include residential buildings, clubs, sanatoriums, clinics, kindergartens and other fixed assets of the intangible sphere. according to natural composition

• : in production, a distinction is made between active and passive fixed assets.

  Active fixed assets – machines, equipment, transmission devices, computer equipment, control devices, vehicles.

Passive fixed assets - buildings, structures - they are not directly involved in the processing and movement of raw materials and materials, semi-finished products, but create the conditions necessary for production. by use

facilities in use

funds in reserve

In economic sectors, the structure of fixed assets is not the same; it reflects the technical equipment, features of their technology, specialization and organization of production. For example, in mechanical engineering, ferrous metallurgy, chemical and petrochemical industries, machinery and equipment occupy a leading place; in the electric power industry and fuel industry – these are structures, transmission devices; in light industry - buildings; in agriculture - livestock, perennial plantings.

Depreciation of fixed assets

Depreciation represents in monetary terms the depreciation of fixed assets in the process of their productive functioning. Depreciation is the process of transferring the value of worn-out fixed assets to the product produced with their help. The gradual transfer of the value of fixed production assets to manufactured products leads to the fact that one part of this value continues to act in the consumer form of fixed assets, while the other makes turnover as part of the value of newly created products, which, as the product is sold, passes from the commodity form to the monetary form and accumulates in circulation in the form depreciation charges, produced from proceeds from sales of products.

The purpose of depreciation charges is to accumulate funds in the amounts necessary for the reproduction in kind of fixed assets retiring from production after the expiration of the standard service life or their useful used 1998. useful life of fixed assets determined by the enterprise itself when accepting the object for accounting.

Useful life of fixed assets- the period during which, as a result of use, fixed assets are intended to generate income for the enterprise or serve for the purposes of the enterprise’s activities.

Depreciation rate- the annual percentage of repayment of the cost of fixed assets established by the state and determines the amount of annual depreciation charges.

N A = 1/ T EK * 100%

Depreciation of fixed assets is carried out using one of the following methods of calculating depreciation charges: linear;

reducing balance; write-off of cost based on the sum of the numbers of years of useful life; write-off of cost in proportion to the volume of products (works).

During the useful life of an object of fixed assets, the accrual of depreciation charges is not suspended, except when they are under reconstruction and modernization by decision of the head of the enterprise and transferred by decision of the head of the enterprise to conservation for a period of more than three months.

“Organization of finance of enterprises in various sectors of the national economy of the Russian Federation”

Finance of agricultural enterprises

The organization of finance of agricultural enterprises has a number of features: natural-climatic and natural-biological; technological and organizational; socio-economic.

Features of agriculture predetermine the specifics of planning the costs of production of agricultural products. When planning the cost of products (works, services), the influence of the main technical and economic factors is taken into account:

Increasing the technical level and comprehensive mechanization of production: introducing advanced production technologies;

Carrying out measures to improve land fertility;

Improving the quality of production resources (machinery, equipment, livestock, seeds, feed, fertilizers, etc.);

Introduction of the best highly productive varieties of agricultural crops and animal breeds;

Changes in prices for material resources and fixed assets:

Application of progressive forms of labor organization and remuneration.

When planning the cost of production, the following indicators are calculated: the cost of all products; unit cost of production; costs per 1 ruble of gross (commodity) output.

The structure of fixed production assets depends on the characteristics of the given industry; location of the enterprise; enterprise size; technical level and forms of production organization. Therefore, taking into account specialization, different enterprises and associations have different structures of such funds.

Depending on the purpose and natural-material characteristics for the purposes of planning, accounting and analysis of the production and financial activities of agricultural enterprises, the main production assets are divided into certain types, groups and subgroups.

Grouping fixed production assets according to physical characteristics makes it possible to organize not only their accounting, but also an analysis of reproduction, study the dynamics of the technical level, determine the need for replacement of means of labor, and thereby timely provide for this in the financial practice of the enterprise.

Working capital of agricultural enterprises is divided into the following groups:

Industrial supplies (raw materials purchased for industrial processing (vegetables, fruits, etc.), basic, auxiliary and repair materials, fuel, spare materials for agricultural machinery and vehicles, mineral fertilizers, biological products, pesticides, containers); unfinished production; young animals and fattening animals;

Future expenses.

Circulation funds include finished products, goods shipped but not paid for, materials in transit, funds in settlements (debt owed to various organizations and individuals, other types of debt for core activities); cash.

Working capital in agriculture, in comparison with them in industry, has a peculiarity: such important components for agricultural activities as seeds, and in some cases planting material, feed, organic fertilizers, etc., are constantly renewed in the process of circulation. own production account. Since these types of working capital do not go into sales, but remain in the production sector for the next production cycle, this affects their value and duration of turnover.

Depending on the characteristics of the individual elements of working capital, a certain rationing procedure is established for each of them.

Organization of capital construction finance

Features of this industry include:

Construction production is characterized by a longer production cycle, which affects the volume of work in progress covered by working capital; The construction of facilities is carried out in various climatic and territorial zones, which affects their

individual cost and leads to uneven receipt of revenue from delivery of work to the customer;

Construction financing is carried out within the estimated cost, which is established on the basis of construction contracts with customers, as well as agreements concluded with suppliers of material and technical resources;

The nature of construction and installation work determines varying degrees of material and labor intensity of the work performed during certain periods of construction, which determines the uneven need for working capital.

The construction process consists of the following stages: geological exploration; development and approval of construction estimates; carrying out construction and installation works. All these stages are carried out by specialized organizations. Financing is carried out at the expense of customers.

Construction finances include: customer finances; finances of construction and installation organizations; finances of design organizations; finances of geological exploration organizations.

Cost of construction work - costs of a construction organization for their production and delivery to the customer. The planned cost of construction work is determined using a system of norms and standards.

Planning of the cost of construction work is carried out by construction organizations independently when developing annual (current) plans for production and economic activities based on construction contracts concluded with customers and is an integral part of the construction business plan, which determines the directions of their financial and economic activities.

The balance sheet profit or loss of a construction organization consists of the financial result from the delivery to the customer of objects, works and services provided for in contracts, the sale to the side of fixed assets and other property of the construction organization, products and services of auxiliary and auxiliary industries that are on the balance sheet of the construction organization, and also income from non-operating operations, reduced by the amount of expenses for these operations.

The peculiarity of the circulation of funds in contracting organizations is determined by the nature of construction production. Construction organizations carry out construction and installation work on the basis of contracts with customers. This feature is expressed in the fact that the circulation of funds in contract construction organizations ends as the completed construction and installation work is delivered to the customer, i.e., it depends on the form of payment for construction products.

Transport finance

Transport as a branch of the economy has the following features: transport products do not have a material form: transport does not produce new things, but only moves goods and products created in other sectors of the economy; transport does not own the subject of its labor - the goods being transported, it belongs to the senders and recipients of the goods; prices for transport products are based on tariffs for freight and passenger transportation; the following units of measurement of transport products are used: ton-kilometers, passenger-kilometers, shipped tons of cargo turnover and the number of passengers; transport products cannot be accumulated by putting them in reserve, therefore transport cannot operate without a reserve of locomotives and cars, and must take into account the capacity on the roads; transport does not create or add anything material to the goods being transported. This leads to the peculiarity of the circulation of means of labor - goods fall out of the form of capital circulation T

in the form of a thing, since the production process itself, i.e. transportation, is sold in transport;

the means of production in transport do not contain raw materials, the cost of which is very significant in industrial enterprises; characterized by uneven use of vehicles throughout the year (i.e., the presence of “seasonal peaks”).

In the cost of transportation, a high percentage is occupied by wages, as well as costs of fuel, electrical energy, depreciation, and repairs, which is due to the specifics of transport, where the majority of fixed assets are in motion.

Cost calculations are carried out for the following cost items: wages, social insurance contributions, fuel, fuel and lubricants, electricity, materials, authorization, and other expenses.

Revenue of transport enterprises includes income received from transportation, loading and unloading operations, forwarding, other work and services. The company receives the bulk of its income from transporting goods and passengers.

The specificity of finance in the sphere of commodity circulation is that enterprises and trade organizations, being the link between the production of products and their consumption, contribute to the completion of the circulation of the social product in commodity form and thereby ensure its continuity.

The peculiarity of the functioning of trading enterprises is that their activities combine operations of a production nature (purchase, storage, packaging, packaging, etc.) with non-production operations that are associated with a change in forms of ownership, i.e. directly with the sale of products. At the same time, trading enterprises as independently operating market entities, depending on the nature of their activities and purpose, are divided into two types: wholesale trade enterprises and retail trade enterprises, which have their own characteristics in the formation of financial resources.

Trade is characterized by the fact that it does not create additional consumer values. The cost of goods increases as a result of the expenditure of additional social labor on production operations and the sale of goods. Another peculiarity of trade is that in the structure of fixed assets the share of funds for trade and production purposes accounts for 80%, in the structure of working capital 90% is occupied by inventory and shipped goods.

Circulation costs of trading enterprises are various costs of living and embodied labor, expressed in monetary form and associated with the process of movement of goods from places of production to consumers. Distribution costs include expenses for transportation, storage, processing, packaging of goods, wages of sales workers, contributions to state extra-budgetary social funds, depreciation of fixed assets and intangible assets, etc.

Fixed capital covers all objects intended for permanent use in the enterprise: fixed assets, intangible assets and financial investments. A feature of fixed assets is their high cost and long service life, as well as a relatively dynamic change in their technical level as a result of scientific and technological progress, which leads to their depreciation. All this determines certain requirements both for the nature of the acquired fixed assets and for their operation.

In the current assets of trading enterprises, the largest share is occupied by inventory. In the process of production and financial analysis of the results of a trading enterprise, various profit indicators are used: profit (loss) from the sale of goods; profit from the sale of fixed assets and other property; gross (balance sheet) profit; net profit (profit remaining at the disposal of the enterprise).

Fixed assets- part of the property used as means of labor in the production of products, performance of work or provision of services, or for the management of the organization for a period exceeding 12 months or the normal operating cycle, if it exceeds 12 months.

Inventory object is a unit of accounting for fixed assets. An inventory object of fixed assets is an object with all fixtures and accessories, or a separate structurally isolated object, intended to perform certain independent functions, or a separate complex of structurally articulated objects, representing a single whole and intended to perform a specific job.

Capital investments- the costs of an enterprise for the creation, increase in size and useful properties, for the acquisition of fixed assets intended for long-term use in economic activities.

Depreciation of fixed assets— repayment of the cost of fixed assets.

Repair of fixed assets— correction of damage and replacement of worn parts of the object. Current repairs - replacement or restoration of replacement parts; medium repair - partial disassembly of the object and restoration of the worn-out one; overhaul - complete disassembly with replacement of worn parts or their restoration.

Fixed assets of the enterprise

Fixed assets of the enterprise- part of the property used repeatedly in the production of products, performance of work or provision of services, or for the management needs of the organization for a period exceeding 12 months.

• building;
• structures;
• working and power machines and equipment;
• measuring and control instruments and devices;
• Computer Engineering;
• vehicles;
• tool;
• production and household equipment and supplies;
• productive and breeding livestock;
• perennial plantings and other fixed assets.

Useful life- this is the period during which the use of fixed assets of an enterprise should generate income for the organization or serve to fulfill the goals of its activities. During operation, the fixed assets of the enterprise are subject to wear and tear. There is moral and physical wear and tear. Obsolescence- loss of value by buildings, structures, machines, automatic machines and other equipment due to scientific and technological progress and growth in labor productivity. Physical deterioration occurs as a result of active operation of equipment, as well as under the influence of natural forces (metal corrosion).

The accounting unit for fixed assets of an enterprise is an inventory object with all fixtures and fittings or a separate structurally isolated item. Fixed assets of an enterprise are accepted for accounting at their original cost, i.e., according to the amount of actual costs for the acquisition, construction and production of fixed assets. The organization has the right to revalue fixed assets at replacement cost no more than once a year.

Depreciation of fixed assets of an enterprise

The cost of fixed assets of an enterprise is repaid through depreciation (transferring the cost of fixed assets to perform work, manufactured products, or provide services). If you subtract from the original cost the amount of depreciation charges for the entire service life of this object, you get the residual value.

Currently, depreciation of fixed assets of an enterprise can be carried out in one of the following ways: linear, reducing the balance, by the sum of the numbers of years of useful life and writing off the value in proportion to the volume of production (work).

• using the linear method, based on the initial cost of the object and the depreciation rate calculated taking into account the useful life of this object;
• with the reducing balance method based on the residual value of the object at the beginning of the reporting year and the depreciation rate accrued taking into account the useful life of this object;
• with the method of writing off the cost by the sum of the numbers of years based on the original cost of the object and the annual ratio, where the numerator is the number of years remaining until the end of the service life of the object, and the denominator is the sum of the numbers of years of the service life of the object.

Depreciation is not accrued for certain objects of fixed assets of the enterprise received under donation agreements and free of charge, housing stock, external improvement objects, forestry and road management, productive livestock, perennial plantings, as well as purchased publications (books, brochures, etc.).

Restoration of fixed assets of an enterprise can be carried out through simple and expanded reproduction. Simple reproduction occurs in the form of replacement and overhaul of fixed assets. Expanded - in the form of new construction, expansion of production, reconstruction and technical re-equipment, as well as modernization. With simple reproduction, fixed assets do not change their qualitative and quantitative characteristics. With expansion, there is a change in quantity that turns into quality, filling the fixed assets of the enterprise with new content. At the same time, the costs of modernization and reconstruction of facilities after completion of this work may increase the initial cost of the facilities.

There are various reasons for the disposal of fixed assets of an enterprise: moral and physical wear and tear or the cessation of their intended use; implementation (sale); gratuitous transfer; transfer in the form of a contribution to the authorized capital of other organizations; liquidation in case of accidents, natural disasters and other emergency situations. The cost of an enterprise's fixed assets that are disposed of or are not constantly used for production needs must be written off from the balance sheet.

In organizations, it is possible to determine the active and passive part of the enterprise's fixed assets. The active part influences the subject of labor, moves it in the production process and exercises control over the progress of production (machines, equipment, vehicles, etc.), and the passive part creates favorable conditions for the functioning of the active part (buildings, structures, equipment, etc.).

Efficiency of use of enterprise fixed assets

The most important indicator characterizing the fixed assets of an enterprise is the level of their use. In this case, cost indicators are used. For example, production output in value terms per 1 ruble. average annual cost of fixed assets; use of equipment by quantity. Therefore, it is necessary to distinguish between available, installed, operating according to plan and actually operating equipment; use of equipment by time, you should also distinguish between calendar, estimated, planned and actual time; removal (production) of products per unit area. — the ratio of the average annual cost of fixed assets of the enterprise to the average number of workers in the largest shift. The technical condition of the enterprise's fixed assets is characterized by the following coefficients: renewal; disposals; growth; wear; suitability of fixed assets, as well as the costs of their maintenance.

Organizations are given the right to rent out excess, temporarily free or unused fixed assets of the enterprise.

• current lease— leasing of individual objects to the tenant for temporary use;
• long-term rental— transfer to the lessee of a whole complex of fixed assets of the enterprise with the right of subsequent redemption;
• leasing, or financial lease - the acquisition by the lessor, at the request of the lessee, of individual objects, both with and without the right to purchase. In this case, the lessor credits them to his balance sheet or the lessor transfers the object to the tenant’s balance sheet.

Lease is a property lease based on a contract, which involves the urgent possession and use or temporary use of property by transferring it from the lessor to the lessee for a fee. Both movable and immovable property can be leased. According to the law, in the case of real estate lease, the agreement is subject to state registration.

There are two parties to a lease agreement:

• lessor - the owner of the property who leases it out (persons authorized by law or the owner to lease the property can also act as lessors);
• tenant - a recipient of property who uses it for his own purposes in accordance with the purpose of the property or in accordance with the terms of the agreement.

The most common method of establishing rent is to determine a flat payment amount, calculated based on the cost of the entire leased property or separately for each of its component parts. Payments are made, as a rule, periodically within the terms established by the contract. However, a lump sum payment is also possible. The lessee is the owner of the products and income received as a result of the use of the leased property.

A separate type of rental relationship is the rental of property. Enterprises can lease property periodically, in the event of temporarily unused facilities appearing; Property rental is carried out on an ongoing basis. Property transferred under a lease agreement is usually used by the tenant to conduct business; When renting out property, it is usually used for consumer purposes. The duration of the rental agreement is unlimited, while the rental agreement is usually concluded for a period of up to one year. In addition, it is generally not allowed to sublease property provided under a rental agreement.

Leasing is a type of rental that has elements of borrowing operations, which makes it similar to a loan. It also includes components of foreign trade and investment activities. The Law “On Leasing” interprets it as a type of investment activity for the acquisition of property and its transfer on the basis of a leasing agreement to individuals or legal entities for a specified period, for a certain fee and in accordance with the conditions established by the agreement with the right to purchase the property by the lessee.

The main difference between leasing and traditional rent is that three parties are directly involved in it:

• lessor (lessor) - an individual or legal entity that acquires ownership of property and transfers it for temporary possession and use to the lessee for a fee and on the terms agreed upon in the contract;
• lessee (tenant) - an individual or legal entity accepting property for use in accordance with the leasing agreement;
• seller (supplier) - an individual or legal entity who sells to the lessor the property that is the subject of the leasing agreement.

In the process of leasing activities, the lessor bears costs associated with the acquisition and transfer of property to the lessee, as well as costs caused by the need to create conditions for the normal use of the property leased.

Classification and valuation of fixed assets

According to clause 4 of PBU 6/01 “Accounting for fixed assets”, assets are taken into account as part of the fixed assets of an enterprise if they:

• used in the production of products when performing work or providing services or for management needs;
• used longer than 12 months;
• will generate income for the organization in the future;
• will not be sold in the foreseeable future.

Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer equipment, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantings and other fixed assets facilities.

The main ones also include capital investments for radical improvement of land (drainage, irrigation and other reclamation works) and in leased fixed assets.

Capital investments in perennial plantings and radical land improvement are included in fixed assets in the amount of costs related to the areas accepted for operation, regardless of the completion of the entire complex of works.

Fixed assets include land plots owned by the organization and environmental management facilities (water, subsoil and other natural resources).

If one object has several parts that have different useful lives, each such part is accounted for as an independent inventory item.

To organize accounting and ensure control over the safety of fixed assets, each fixed asset item (inventory item), regardless of whether it is in operation, in stock or on conservation, must be assigned a corresponding inventory number when accepting them for accounting. The inventory number assigned to an object of fixed assets is retained by it for the entire period of its presence in the organization.

Inventory numbers of fixed assets written off from accounting are not assigned to objects newly accepted for accounting within 5 years after the end of the year of write-off.

Object-by-object accounting of fixed assets is carried out by the accounting service on inventory cards for recording fixed assets (form OS-6). An inventory card is opened for each inventory item. Inventory cards can be grouped in a file cabinet in relation to the All-Russian Classifier of Fixed Assets, and within sections, subsections, classes and subclasses - according to the place of operation (structural divisions of the organization).

Filling out inventory cards (inventory book) is carried out on the basis of an act (invoice) of acceptance and transfer of fixed assets (form OS-1), technical passports and other documents for the acquisition, construction, movement and write-off of fixed assets. The inventory cards (inventory book) must contain basic data on the fixed asset item: useful life, method of calculating depreciation, exemption from depreciation (if any), individual characteristics of the object.

Inventory cards, as a rule, are compiled in one copy and are kept in the accounting department.

For fixed assets accepted for lease, in order to carry out off-balance sheet accounting of the specified tenant objects, it is also recommended to open inventory cards.

Acceptance of fixed assets for accounting is carried out on the basis of an act (invoice) of acceptance and transfer of fixed assets approved by the head of the organization; the acceptance for accounting of objects of the same type of the same value and accepted for accounting at the same time can be formalized.

Fixed assets are accepted for accounting in the case of their acquisition, construction and manufacture, contribution by the founders to account for their contributions to the authorized (share) capital, receipt under a gift agreement and other receipts at their original cost.

The initial cost of fixed assets acquired for a fee (including used ones) is recognized as the amount of the organization's actual costs for acquisition, construction and production, with the exception of value added tax and other refundable taxes.

Object-by-object accounting of fixed assets is carried out in rubles, and when acquiring objects of fixed assets, the cost of which is determined in foreign currency, the assessment is also made in rubles by converting foreign currency at the rate of the Central Bank of Russia valid on the date of acceptance for accounting by the organization of objects by right of ownership, economic management, operational management or lease agreement.

The cost of fixed assets in which they are accepted for accounting is not subject to change, except in cases established by the legislation of the Russian Federation and the accounting regulations “Accounting for fixed assets” (PBU No. 6/01).

A change in the initial cost of fixed assets is allowed in cases of completion, additional equipment, reconstruction and partial liquidation of the corresponding fixed assets or carrying out capital work, as well as due to the revaluation of fixed assets.

If an enterprise decides to revaluate fixed assets, it will have to be done every year. Revaluation can be either in the direction of increasing the value of fixed assets (revaluation) or in the direction of decreasing (depreciation).

As a result of the revaluation, the initial cost of fixed assets increases and account 01 “Fixed assets” is debited in correspondence with the credit of account 83 “Additional capital”. At the same time, the amount of accrued depreciation on revalued fixed assets increases: debit to account 83 “Additional capital” and credit to account 02 “Depreciation of fixed assets”.

Based on the results of the depreciation of fixed assets, the original cost of fixed assets is reduced and a posting is made: debit to the “Additional Capital” account and credit to the “Fixed Assets” account, and at the same time the amount of accrued depreciation on revalued fixed assets is reduced: debit to account 02 “Depreciation of fixed assets” and credit to account 83 "Extra capital".

When additional capital is not enough to cover the amount of the markdown, that part of the markdown that exceeds the amount of previous increases is written off against own profit and attributed to account 84 “Retained earnings (Uncovered loss).” In this case, the following entries are made: debit account 84, credit account 01 and debit account 02, credit account 84.

As a result of the revaluation of fixed assets, the replacement cost of fixed assets is taken into account on account 01.

An increase (decrease) in the initial cost of fixed assets is charged to the organization’s additional capital.

The reconstruction of existing enterprises includes the reorganization of existing workshops and facilities of the main, secondary and service purposes, as a rule, without expanding the existing buildings and structures of the main purpose, associated with the improvement of production and increasing its technical and economic level, taking into account the achievements of scientific and technological progress and carried out for a comprehensive project for the reconstruction of the enterprise, in general to increase production capacity, improve quality and change the range of products, mainly without increasing the number of employees while simultaneously improving their working conditions and environmental protection.

Additional equipment or technical re-equipment of existing enterprises includes a set of measures to improve the technical and economic level of individual production facilities, workshops and sections based on the introduction of advanced equipment and technology, mechanization and automation of production, modernization and replacement of outdated and physically worn out general plant facilities and support services.

In this case, the organization’s expenses reflected in the capital investment account upon completion of completion, additional equipment, reconstruction of a fixed asset facility or upon completion of work of a capital nature are written off as a debit to the fixed asset account.

At the same time, by the amount of costs added to the fixed asset accounting account, the amount in the additional capital accounting account increases and the own source remaining at the disposal of the organization decreases (with the exception of depreciation).

Methods for acquiring fixed assets and the procedure for their reflection in accounting

Purchase for a fee

The main way of receiving fixed assets for an enterprise is long-term investments (capital investments) in fixed assets. Accounting for such investments is carried out on the calculation balance sheet account 08 “Investments in non-current assets” for the corresponding sub-accounts and for each construction project or acquisition of fixed assets for a fee. The cost of fixed assets accepted for operation on the basis of acceptance certificates for completed objects is written off from account 08 “Investments in non-current assets” to the debit of account 01 “Fixed assets”.

With this method of acquiring a fixed asset for a fee, according to a number of regulatory documents, the amount of the organization's actual costs for the acquisition, construction and production of these fixed assets is recognized.

The construction of fixed assets is carried out through new construction and construction to expand existing enterprises.

New construction includes the construction of a complex of facilities for the main, auxiliary and service purposes of newly created enterprises, buildings and structures, as well as branches and individual production facilities, which, after commissioning, will be on an independent balance sheet.

If the construction of an enterprise or structure is planned to be carried out in queues, then new construction includes the first and subsequent phases until the commissioning of all designed capacities for the full development of the enterprise (structure).

When expanding an existing enterprise, an increase in its production capacity should be carried out in a shorter time and at lower unit costs compared to the creation of similar capacities through new construction, while simultaneously increasing the technical level and improving the technical and economic indicators of the enterprise as a whole.

Construction of objects can be carried out by contract and economic methods.

With the contract construction method, the cost of work performed is charged to account 08 “Investments in non-current assets”, subaccount 4 “Purchase of fixed assets” for the accounts of contracting and design organizations. The same account also takes into account the costs of purchasing equipment that requires installation. With the economic method of construction, account 08-3 “Construction of fixed assets” includes accrued wages to employees taking part in construction, deducted to extra-budgetary funds, the cost of consumed materials and low-value equipment, wear and tear of tools, temporary fixtures and devices; the cost of equipment requiring installation, the cost of maintaining the control apparatus and other expenses. The procedure for reflecting in accounting operations for the construction of facilities using contract and economic methods is given in Table. 4.1.

II. With the economic method of constructing a production facility

Thus, the initial cost for the construction of an industrial facility by contract method was 33 thousand rubles, and a residential building - 39,560 rubles.

An enterprise, in addition to the construction of fixed assets, can, under a sale and purchase agreement, purchase fixed assets in finished form, as well as vehicles, equipment that does not require installation, computer equipment, etc.

Accounting for the costs of acquiring individual fixed assets is taken into account in subaccount 08-4 “Purchase of fixed assets”. Let's look at the procedure for such reflection in accounting using the example of an enterprise acquiring a truck for production purposes under a purchase and sale agreement in a trade organization: the cost of the car is 35,400 rubles, including VAT (18%) - 5,400 rubles. Costs associated with the purchase (delivery) amounted to 1,180 rubles, including VAT of 180 rubles.

• debit of account 08/4, credit of account 60 - the cost of the purchased truck in accordance with the invoice, excluding VAT - 30,000 rubles;
• debit of account 19, credit of account 60 - VAT on received fixed assets - 5400 rubles;
• debit of account 08/4, credit of account 60 - the amount of expenses associated with the purchase of a truck is taken into account, excluding VAT - 1000 rubles;
• debit of account 19, credit of account 60 - VAT on expenses for the purchase of a truck - 180 rubles;
• debit of account 08/4, credit of account 68 - tax accrued on the purchase of motor vehicles - 6,000 rubles. (RUB 30,000 * 20%);
• debit of account 01, credit of account 08/4 - fixed assets were put into operation at actual acquisition costs -
  37,000 rub. (30,000 rub. + 1,000 rub. + 6,000 rub.);
• debit of account 60, credit of account 51 - paid for acquired fixed assets and acquisition expenses - 36,580 rubles.
  (RUB 35,400 + RUB 1,180);
• debit of account 68, credit of account 51 - tax paid on the purchase of vehicles - 6,000 rubles;
• debit of account 68, credit of account 19 - assignment to settlements with the budget of the amount paid when making capital investments at the time the truck was registered - 5580 rubles.
  (5400 rub. + 180 rub.).

Receipt under an exchange agreement

Under an exchange agreement, a legal entity or individual undertakes to transfer ownership of one product to the other party in exchange for another (clause 1 of Article 567 of the Civil Code of the Russian Federation). In this case, each party acts as both a seller and a buyer. If the exchange agreement does not specify a condition for the transfer of ownership, then ownership of the goods is transferred at the moment the parties fulfill their obligations under the agreement (Article 570 of the Civil Code of the Russian Federation). If the enterprise is the first to receive fixed assets under an exchange agreement, then until the transfer of ownership (shipment of the corresponding goods in exchange for the received fixed asset), this fixed asset is accounted for in off-balance sheet account 002 “Inventory assets accepted for safekeeping.” After the transfer of ownership, the receipt of fixed assets is accounted for in a manner similar to the purchase and sale agreement.

In accordance with clause 3.5 of PBU No. 6/01, the initial cost of fixed assets acquired in exchange for other property other than cash is recognized as the value of the exchanged property at which it was reflected in the balance sheet.

To reflect the receipt of fixed assets in accounting, the following initial data were used: an enterprise, under an exchange agreement, acquires an object of fixed assets in finished form for the transferred property (manufactured products, goods, services), the cost of which is 60,000 rubles. (excluding VAT). The barter valuation agreed upon by the parties in the agreement is RUB 94,400. (including VAT - 14,400 rubles). At the same time, the initial cost of the fixed asset item on the balance sheet is 100,000 rubles, and the accrued depreciation is 30 thousand rubles, respectively, the residual (actual) value according to accounting data was 70,000 rubles.

• at the book value of the disposed property excluding VAT:
  debit of account 08, credit of account 90/1 - 60 thousand rubles. (according to clause 26 of the Methodological Guidelines for the Accounting of Fixed Assets... “on the date of transfer of ownership of the exchanged property, the capital investment account is debited in correspondence with the credit of the sales account");
• on the amount of VAT - 18%:
  debit of account 19, credit of account 90/1 - 12,400 rubles. (70000 x 18%). (The guidelines for accounting of fixed assets establish the rules for reflecting in accounting the incoming fixed assets acquired under an exchange agreement, but there are no recommendations at all for reflecting in accounting the amounts of input VAT specified in the supplier’s primary documents. Based on the requirements tax legislation, the debit of account 19 must reflect the full amount of VAT indicated in the supplier’s primary documents, therefore, by analogy with the requirements of the Guidelines for accounting of fixed assets regarding the capitalization of fixed assets, the amount of VAT can be reflected in correspondence with account 90/3);
• upon commissioning:
  debit of account 01, credit of account 08 - 60,000 rubles.

• to write off retiring assets at cost:
  debit of account 90/2, credit of accounts 41, 43 ... - 60,000 rubles;
• 
  debit 90/3, credit account 68 - 10800 rub. (VAT is calculated based on the amount of revenue according to accounting data, equal to 60,000 rubles * 18%);
• 
  debit account 90/2, credit account 80 -1800 rub.

• debit of account 68, credit of account 19 - 12,600 rubles.

• at the cost of the retiring fixed asset excluding VAT:
  debit of account 10 (41...), credit of account 91 - 70,000 rubles;
• for the amount of VAT:
  debit of account 19, credit of account 91 - 10,800 rubles.

• to write off a fixed asset at its original cost:
  debit of account 91, credit of account 01 - 100,000 rubles;
• to write off previously accrued depreciation:
  debit of account 02, credit of account 91 - 30,000 rubles;
• for the amount of VAT payable to the budget:
  debit of account 91, credit of account 68 - 12,600 rubles. (the amount of VAT is calculated based on revenue according to accounting data, equal to 70,000 rubles)
• for the identified financial result under the exchange agreement:
  debit account 99, credit account 91 - 1800 rubles. (It should be borne in mind that the current regulatory documents do not provide for the acceptance of this amount of loss as a reduction in the financial result for tax purposes.)

Free receipt

According to clause 3.4 of PBU No. 6/01, the initial value of fixed assets received by an organization under a gift agreement and in other cases of gratuitous receipt is recognized as their market value as of the date of capitalization.

The costs of delivery of the specified fixed assets, received under a gift agreement and in other cases of gratuitous receipt, are taken into account as capital costs and are attributed by the recipient organizations to increase the initial cost of the object. These expenses are reflected in the capital investment accounts in correspondence with the settlement accounts. If enterprises receive motor vehicles free of charge, tax on the acquisition of motor vehicles is not charged.

The capitalization of fixed assets received free of charge is reflected in accounting under the credit of account 98 “Deferred income”, subaccount 2 “Free receipts” in correspondence with account 08 “Investments in non-current assets”. As depreciation is calculated (debit to account 20 “Main production”, credit to account 02 “Depreciation of fixed assets”), future income is included in non-operating income of a portion of gratuitously received fixed assets in accordance with PBU - 9/99. Taxable profit is increased by this amount (debit to account 98/2, credit to account 91). Putting fixed assets into operation is carried out in the usual manner: debit account 01, credit account 08. In accordance with tax legislation, the receiving party is obliged to pay income tax (24%), and the correspondence of accounts will be: debit 99 “Profits and losses”, credit 68 "Calculations for taxes and fees."

A selection of the most important documents upon request Active part of fixed assets(regulatory legal acts, forms, articles, expert consultations and much more).

Articles, comments, answers to questions

b) with the reducing balance method - based on the residual value (initial cost or current (replacement) cost (in case of revaluation) minus accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object . At the same time, in accordance with the legislation of the Russian Federation, small businesses can apply an acceleration factor equal to two; and for movable property that constitutes the object of financial leasing and is classified as the active part of fixed assets, an acceleration factor may be applied in accordance with the terms of the financial lease agreement of no higher than 3;

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This article changes the essence of one of the most important tasks associated with the legal regulation of taxation of property of organizations in our country. This refers to a task that was proclaimed quite a long time ago - the removal from taxation of the active part of fixed assets for organizations (i.e. machinery, equipment, vehicles, etc.). It can be noted with confidence that today the issues related to the implementation of this task are extremely relevant: the fact is that, as O.A. notes in his work. Nogina, one of the main directions of recent tax reform was a change in the system of taxation of real estate of organizations and individuals. At the same time, it should be noted that the most important question of whether movable property will continue to be subject to corporate property tax is still inherently open. As an example, we can cite the Main Directions of Tax Policy for 2016 and the planning period of 2017 and 2018. . According to this document, the Ministry of Finance of Russia does not approve, but only admits, that in the future the object of the tax specified in this paragraph will relate exclusively to real estate.

Regulatory acts: Active part of fixed assets

b) with the reducing balance method - based on the residual value (initial cost or current (replacement) cost (in case of revaluation) minus accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object . At the same time, in accordance with the legislation of the Russian Federation, small businesses can apply an acceleration factor equal to two; and for movable property that constitutes the object of financial leasing and is classified as the active part of fixed assets, an acceleration factor may be applied in accordance with the terms of the financial lease agreement of no higher than 3.

When choosing the reducing balance method, it is necessary to keep in mind that it is most applicable for the active part of fixed assets, with an acceleration coefficient, in accordance with the law, of no higher than 2, for leased property - no higher than 3. In addition, due to the nonlinear reducing the residual value of an item of fixed assets, it becomes necessary to write off the remainder of its value (the so-called liquidation value) in the last year of use of the item, which can significantly exceed depreciation charges for previous years. This will inevitably have a negative impact on the final financial results of operations, because in the last year of use of the facility, the return on production is the lowest, hence the cost of manufactured products will be overestimated.

If this period exceeds 12 months, the property may be classified as fixed assets.

In addition to the period of inclusion of property in fixed assets, it also depends on the nature of its use. Fixed assets can be recognized as property that:

• intended for use in the production (managerial) activities of the organization or for rental;

• not intended for resale;

• capable of generating income in the future.

Such rules are established by paragraphs 4 and 5 of PBU 6/01.

In particular, fixed assets may include:

• buildings, structures;

• working and power machines and equipment;

• measuring and control instruments and devices;

• Computer Engineering;

• vehicles;

• tools, production and household equipment and supplies;

• land;

• environmental management facilities;

• capital investments in land plots (costs for radical land improvement) and in leased fixed assets.

This is stated in paragraph 5 of PBU 6/01.

A detailed list of objects that can be classified as fixed assets is given in the All-Russian Classifier of Fixed Assets (OKOF), approved by Decree of the State Standard of Russia dated December 26, 1994 No. 359.

Situation: is it necessary to include non-production items in accounting as part of fixed assets? The standard service life of objects is more than 12 months.

The answer to this question depends on the cost of non-production objects.

The conditions under which an object can be recognized as a fixed asset are defined in paragraph 4 of PBU 6/01. One of them is the use of property in activities aimed at generating income or for the management needs of the organization. Non-production objects do not meet these criteria. Therefore, based on the literal interpretation of the norms of PBU 6/01, it is impossible to include them in fixed assets and charge depreciation on them.

However, all property that is owned by the organization must be reflected in the accounting accounts (Article 5, paragraph 3 of Article 10 of the Law of December 6, 2011 No. 402-FZ). The property of an organization can be taken into account either as part of non-current or as part of current assets. Organizations have the right to expand the Chart of Accounts, approved by order of the Ministry of Finance of Russia dated December 31, 2000 No. 94n, only in agreement with the financial department (paragraph 6 of the Instructions for the Chart of Accounts). Consequently, there are two options for accounting for non-production objects: as part of inventories (MPI) or as part of fixed assets.

If the cost of non-production objects does not exceed 40,000 rubles. (or another limit approved by the organization), they can be reflected as part of the inventory (clause 5 of PBU 6/01). In this case, the organization will not have to charge depreciation on such objects. The cost of non-production objects does not apply to the cost of production, so write it off on account 91 “Other income and expenses.”

If the cost of non-production objects is more than 40,000 rubles, then the organization will be forced to take them into account in account 01 “Fixed assets” (clause 5 of PBU 6/01). To do this, you need to open a separate sub-account for it, for example “Non-production objects”. The cost of such objects should be written off through depreciation (wear and tear). Depreciation charges for non-production objects do not apply to the cost of production, so take them into account in account 91 “Other income and expenses.”

Regardless of the cost of non-production objects, the organization must provide for the procedure for recording them in accounting and calculating depreciation in its accounting policies.

Situation: is it necessary to include a land plot worth less than 40,000 rubles in accounting as part of fixed assets?

Yes need.

Fixed assets include land plots. Property may have all the characteristics of a fixed asset and have an initial cost of no more than 40,000 rubles. In this case, any object within this cost group has the right to take into account:

• as part of fixed assets;

This procedure is provided for in paragraph 5 of PBU 6/01.

However, take into account land plots worth less than 40,000 rubles. should not be used as an MPP. This is explained as follows.

Assets can be accepted as inventory that:

• can be used in the form of raw materials, materials, etc. in the production of products (performance of work, provision of services);

• intended for sale;

• can be used for the management needs of the organization.

This follows from paragraph 2 of PBU 5/01.

All these are assets consumed in the course of the organization’s activities, which are written off in accounting when they are transferred to production and operation (clause 93 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

Land does not belong to such consumable assets (except in the case of acquiring a plot for its further resale). Therefore, regardless of the initial cost of the site, consider it as part of fixed assets. Write off the cost of land in accounting when it is disposed of (clause 29 of PBU 6/01).

Situation: is it possible to include a flash card in accounting as part of fixed assets?

Yes, it is possible, but only if it meets the criteria for classifying property as fixed assets. This is explained as follows.

The main condition for classifying property as fixed assets in accounting is its useful life . If this period exceeds 12 months, the property can be classified as fixed assets (clause 4 of PBU 6/01).

A flash card is an external device that is designed to accumulate (storage) information. In accordance with the All-Russian Classification of Fixed Assets (OKOF), external storage devices belong to the group “Electronic computing equipment” (OKOF code – 14 3020340). According to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, electronic computing equipment is included in the second depreciation group (Classification code - 14 3020000). Accordingly, the useful life of a flash card is three years.

In addition to the period of use, the nature of the use of the property should be taken into account (clause 4 of PBU 6/01).

If the cost of a flash card does not exceed 40,000 rubles. (or another limit approved by the organization), it can be reflected as part of the inventory (clause 5 of PBU 6/01).

Thus, depending on the initial cost and nature of use of the flash card, it can be included in fixed assets.

Cost limit for accounting as part of OS

Property may have all the characteristics of a fixed asset and have an initial cost of no more than 40,000 rubles. The organization has the right to take into account any object within this cost group:

• as part of fixed assets;

• as part of material and industrial reserves (MPI).

Set a specific value limit for classifying property as a particular asset category in accounting policies for accounting purposes . This procedure is provided for in paragraph 5 of PBU 6/01.

If the value limit changes, its new value can only be applied to fixed assets accepted for accounting after its adjustment. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated January 10, 2012 No. 07-02-06/3.

An example of classifying property as fixed assets in accounting. The useful life of the property is more than 12 months

Alpha LLC purchased a drill and a vacuum cleaner for household needs. The cost of the drill (excluding VAT) was 7,500 rubles. Its useful life, according to the instructions supplied by the manufacturer, is 36 months. The cost of the vacuum cleaner (excluding VAT) is 41,800 rubles, its useful life is 48 months.

For accounting purposes, the organization’s accounting policy states that objects costing less than 40,000 rubles. are taken into account as part of the inventory. Therefore, when receiving property, the organization’s accountant took into account:

• drill - as part of MPZ (household equipment);
• vacuum cleaner - part of fixed assets.

Situation: is it possible to apply different values ​​of the cost limit in relation to certain groups of fixed assets, and not to all fixed assets?

The organization has the right to establish only a single value of the cost limit. At the same time, assets whose value does not exceed the established limit can be accounted for as fixed assets.

This is explained as follows.

Assets that simultaneously meet the criteria specified in paragraph 4 of PBU 6/01 are classified as fixed assets. In this case, the organization has the right to independently determine the procedure for accounting for property whose value does not exceed 40,000 rubles. and meets all the characteristics of a fixed asset object, both as part of fixed assets and as part of inventories (paragraph 4, clause 5 of PBU 6/01).

From a literal reading of paragraph 5 of PBU 6/01, it follows that an organization can set a single limit for recognizing the accounting of assets as inventory. In this case, the organization has the right, but not the obligation, to apply a uniform accounting procedure for all assets that meet the criteria for classification as fixed assets.

Thus, with the established cost limit of 40,000 rubles. and compliance with other conditions, the organization can accept individual assets or groups of assets for accounting as part of fixed assets. The organization must provide for the characteristics of such assets or their groups in its accounting policies for accounting purposes.

An example of reflecting computer equipment and computer desks acquired by an organization as fixed assets

In January, Alpha LLC purchased a computer and an office desk. The cost of the computer (excluding VAT) was 37,500 rubles. Its useful life, according to the instructions supplied by the manufacturer, is 36 months. The cost of an office desk (excluding VAT) is 20,800 rubles, its useful life is 25 months.

For accounting purposes, the organization’s accounting policy states that objects costing less than 40,000 rubles. and those that sharply lose their consumer qualities are taken into account as part of the MPZ. Therefore, when receiving property, the organization’s accountant took into account:

• computer – as part of fixed assets;
• office desk – as part of MPZ (household equipment).

Depreciation and wear

Fixed assets can be received by the organization:

• under a purchase and sale agreement;

• free of charge;

• as a contribution to the authorized capital;

• by barter (under an exchange agreement);

• as a result of construction (manufacturing) by contract and economic methods;

• in the form of surpluses identified during inventory.

Repay the cost of fixed assets by calculating depreciation. Depreciation is accrued for fixed assets of non-profit organizations. This procedure is provided for in paragraph 17 of PBU 6/01 for fixed assets that are depreciable property.

Tax accounting

In tax accounting, fixed assets are understood as property (part of it) used as means of labor for the production and sale of goods (work, services) or for the management of an organization. The initial cost of such property must be more than 100,000 rubles. This is stated in paragraph 1 of Article 257 of the Tax Code of the Russian Federation. Fixed assets with a useful life of more than 12 months are included in composition of depreciable property (Clause 1 of Article 256 of the Tax Code of the Russian Federation). Fixed assets, the cost of which is 100,000 rubles. and less, relate to property that is not depreciable and written off as material expenses (clause 1 of article 256, subclause 3 of clause 1 of article 254 of the Tax Code of the Russian Federation).

Situation: Is it necessary to include in fixed assets a telephone number allocated to an organization under an agreement for the provision of communication services??

No no need.

When concluding an agreement to allocate a telephone number, an organization pays not for laying a new cable line, but for connecting to an existing telephone network. Thus, the organization does not acquire any property, does not finance capital investments, but only pays for communication services. This follows from paragraph 2 of Article 2 of the Law of July 7, 2003 No. 126-FZ. Therefore, do not take into account the cost of a dedicated telephone number as part of fixed assets (clauses 4 and 5 of PBU 6/01).

Include the costs of connecting to the telephone network as part of other production costs (clauses 5–10 of PBU 10/99). Write off expenses at a time as they arise (clauses 16–18 of PBU 10/99).

Make the following entries in accounting:

Debit 20 (23, 25, 26, 44...) Credit 60 (76...)

– expenses for payment of communication services are taken into account;

Debit 19 Credit 60 (76...)

– reflected input VAT on purchased communication services.

In tax accounting, expenses for communication services with the allocation of a telephone number are taken into account as part of other expenses associated with production and sales (subclause 25, clause 1, article 264 of the Tax Code of the Russian Federation). If the contract with a telecom operator specifies its validity period, take into account expenses evenly over this period. If the period is not determined, the organization has the right to independently establish the procedure for distributing these expenses. This is stated in paragraph 2 of paragraph 1 of Article 272 of the Tax Code of the Russian Federation and the letter of the Ministry of Finance of Russia dated February 6, 2006 No. 03-03-04/1/86.

Situation: Is it necessary to include in the fixed assets the parking lot that the trading organization built for customers?

A parking lot is an external improvement facility, which in turn is a fixed asset (if the conditions for their recognition as such are met). Such rules apply both for accounting and tax purposes (clauses 4–5 of PBU 6/01, clause 1 of Article 257, clause 1 and subclause 4 of clause 2 of Article 256 of the Tax Code of the Russian Federation).

A similar conclusion is contained in letters of the Ministry of Finance of Russia dated November 15, 2006 No. 03-03-04/2/241, dated May 30, 2006 No. 03-03-04/1/487, dated April 25, 2005 No. 03-03 -01-04/1/201.

Situation: Is it necessary to include a local area network in fixed assets??

Yes, it is necessary (subject to certain conditions).

A detailed list of objects that can be classified as fixed assets is given in the All-Russian Classifier of Fixed Assets (OKOF). According to it, local networks belong to the group “Electronic computing equipment” with the general code 14 3020000, namely “Computer networks” - code 14 3020191.

Thus, a computer network (including a local one) must be recognized as an object of fixed assets if the conditions for its recognition as such in accounting and tax accounting are met.

Situation: How to reflect formwork in accounting and tax accounting?

Reflection in accounting and tax accounting of formwork (a structure that is a form for laying and curing a concrete mixture) depends on its turnover rate. Formwork is distinguished:

• one-time use: individual elements of permanent formwork (for example, panels, panels, plates remaining in the structure after concreting) and formwork for unique, unrepeatable structures;

• reusable (for example, universal formwork for monolithic structures).

Individual elements of permanent formwork are used at a time, so reflect them:

• in accounting - as part of materials (clause 2 of PBU 5/01);

• when calculating income tax - as part of material expenses (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

In accounting, write off its cost as expenses at the time of release into operation (clause 93 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2008 No. 119n). In tax accounting, an organization has the right to independently determine the procedure for writing off reusable formwork, taking into account the period of its use and other economic indicators. For example, at a time or evenly over several reporting periods (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

For more information, seeHow to record the release of materials into operation (production) in accounting .

Formwork for unique, inimitable structures in accounting is classified as special equipment and included in the composition of materials. This is explained by the fact that such devices have individual unique characteristics and are designed to perform non-standard technological operations, therefore they are taken into account according to special rules (clause 2 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n).

In accounting, depending on the accounting policy, write off the cost of this property at a time or evenly over the period of use (clauses 11, 24 and 25 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n). In tax accounting, an organization has the right to independently determine the procedure for writing off unique formwork, taking into account the period of its use and other economic indicators. For example, at a time or evenly over several reporting periods (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

Accounting for reusable formwork depends on its expected service life. In this case, the formwork can only be capitalized as a single inventory object (clause 6 of PBU 6/01, Article 323 of the Tax Code of the Russian Federation). This is explained by the fact that the components of a formwork set outside the assembled structure, as a rule, cannot be used separately and are not capable of independently bringing an economic effect.

If the organization plans to use reusable formwork for a period not exceeding 12 months, classify this property:

• in accounting - in the composition of materials (clause 2 of PBU 5/01);

• when calculating income tax - as part of material expenses (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

If the organization plans to use reusable formwork for a period exceeding 12 months, then include such assets:

• in accounting - as part of fixed assets, provided that the cost of the formwork is more than 40,000 rubles. (or exceeds another limit established in the accounting policy) (clause 4 of PBU 6/01), or in the composition of materials, if the cost of the formwork does not exceed the established limit (clause 2 of PBU 5/01, clause 5 of PBU 6/01) ;

• when calculating income tax - included in depreciable property, provided that the cost of the formwork exceeds 100,000 rubles. (and are respected other necessary conditions for recognizing property as depreciable ) (clause 1 of article 256 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 13, 2011 No. 03-03-06/1/421), or as part of material costs, if the value of the property does not exceed the established limit (subclause 3 p. 1 Article 254 of the Tax Code of the Russian Federation).

To calculate depreciation on property, it is necessary to establish the useful life of the formwork.

In accounting, this can be done based on:

• expected life of the formwork;

• expected physical wear, depending on the operating mode, natural conditions and the influence of an aggressive environment, the repair system;

• regulatory and other restrictions on the use of the facility.

When calculating income tax, since the formwork is not named in the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, its useful life should be determined based on:

• technical conditions;

• manufacturer's recommendations.

This procedure follows from the provisions of paragraph 20 of PBU 6/01 and paragraph 6 of Article 258 of the Tax Code of the Russian Federation.

Advice: To bring accounting and tax accounting of reusable formwork closer together, it is advisable to stipulate in the organization’s accounting policy that the useful life of property not included in the Classification is determined based on the manufacturer’s recommendations.

In the future, when accepting the purchased formwork for accounting, the manager’s order can indicate that the useful life of the formwork is determined based on the manufacturer’s recommendations, taking into account the needs of creating a specific structure at a specific facility.

At the same time, attach the necessary calculation to the manager’s order, which will reflect:

• regulatory turnover (according to the formwork passport);

• construction period and planned number of pouring cycles.

Comparing all the above data, establish the useful life of the formwork.

The legality of such actions is confirmed by arbitration practice (see, for example, the ruling of the Supreme Arbitration Court of the Russian Federation dated April 16, 2008 No. 4295/08, the resolution of the Federal Antimonopoly Service of the Ural District dated December 3, 2007 No. F09-9785/07-S3).

If some parts of a set of formwork wear out during its operation and require replacement, the accounting for purchased parts of the formwork depends on which assets the formwork is included in.

If the formwork is included in fixed assets, then the cost of the parts needed for replacement is attributed to:

• for the initial cost of the fixed asset item (if the work is qualified as modernization or reconstruction) (clause 26 of PBU 6/01, clause 2 of Article 257 of the Tax Code of the Russian Federation);

• into expenses of the current period if repairs take place (clause 13 of PBU 6/01, article 260, article 324 of the Tax Code of the Russian Federation).

If the formwork is taken into account as part of the materials, then the cost of the parts necessary for replacement is included in the expenses of the current period as part of material costs (clause 93 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2008 No. 119n, subclause 2, clause 1 Article 254 of the Tax Code of the Russian Federation).