The categories of fixed assets are customary to include labor equipment with a long period of use (more than a year) and high cost (more than 40 thousand rubles). Accordingly, the depreciation is provided for them. In the program 1C, this operation is carried out by a sequence of certain actions.
First, the user needs to pre-hold a number of operations:
- Organize accounting OS;
- Take the OS to account;
- Accruly depreciation on it.
Accounting for OS in 1C
The acquired equipment is drawn up with the help of the "Equipment" document, which is in the section "OS and NMA" - "Receipt of fixed assets".
The document needs to reflect the data on the supplier (counterparty), the contract with it, and the number of the invoice.
The receiving goods warehouse also indicates, while all calculations system fills itself on the basis of established initial accounting rules. To check them, it is enough to click on the hyperlink.
Specific equipment is indicated from the "Nomenclature" directory.
If necessary, the Advanced tab provides access to the fields of filling the recipient and the sender of the cargo.
View wiring After the document, the user can at the expense of the Debit / Credit button.
After that, an equipment arrival is noted on account 08.04:
- Woodworking machine - 2, 100,000 rubles;
- Stipel assembly for doors - 2d to 70.000 rubles.
Plus, payable arrears in the amount of rubles in the amount of 401.200 rubles were formed.
It is required to register the invoice received from the supplier. Its conduct must be carried out only after the equipment will be credited to the warehouse.
Selects the code of the type of operation "01. Received goods, work, services.
The receipt document becomes the basis for payment documents. To do this, via the "Create based on" button select "Payment Order".
In the open window of the new document you need to reflect payment details.
After installation, the "Paid" checkbox creates "write-off from the current account".
After the bank statement goes, it will be necessary to confirm the write-off programmatically, then create the necessary wiring. To do this, it is enough to go to the last of the documents, and the checkbox is noted "confirmed by the disciplinary bank".
The document will create wiring, reflecting the fact of payment for the acquired equipment.
Taking into account and commissioning OS
After the purchase and payment of equipment is completed, it must be taken to account.
If several identical objects are subject to acceptance, each of them needs to be taking into account. Accordingly, each of the equipment items becomes the owner of its own unique inventory number.
When filling, the user must make the following information:
- Acceptance date for accounting;
- The material and responsible person responsible for the equipment;
- Its location indicating a specific unit;
- OS event. In this case, the option "Taking into account the commissioning" is selected.
The "non-current asset" tab is subject to filling.
It makes information:
- The acquired asset is equipment.
- His acquisition was made for payment;
- Equipment enters account 08.04;
- Indicates warehouse of equipment receipts;
- Account System will fill out on the basis of established accounting rules.
The correct classification of the received fixed assets is provided by a set of details:
- OS accounting group;
- OKOF code;
- Depreciation group;
- Cipher software is an emaof.
Next, it is necessary to return to the document "Taking account of OS" and go to the "Accounting Accounting" tab, having very important. If, suddenly, the system does not accrue depreciation, the data in this tab must be inspected. It is they who act as a basic point for depreciation calculations.
The following information is subject to reflection:
- Data on account of fixed assets.
- Data in the order of accounting, in particular, indicates "accrual of depreciation".
- The depreciation is indicated.
- The method of accruals is indicated. In this case, the linear, most common one is chosen.
- The method of reflecting costs from the proposed options is indicated in the "Ways to reflect expenses" directory. It will determine further wiring of accounting.
- The deadline fits, that is, depreciation.
- The depreciation schedule is established for organizations whose activity is based on seasonality of the main activity.
For the Tax Accounting tab, identical actions are used when filling.
The work carried out provides for the preparation for the calculation of depreciation. After the document is conducted, the necessary records appear in all registers involved:
- Location;
- Depreciation;
- Depreciation parameters;
- Initial information;
- OS events;
- State of the OS organization;
- Special coefficient for depreciation;
- Ways to reflect depreciation costs;
- Account accounts.
Viewing wiring is available through the standard "Debit / Credit" button.
Depreciation in 1C
The operations for calculating depreciation are carried out through the document "Regulatory operation", overlooking the "Depreciation and wear of the OS". It is located in the section "Operations" - "Closing the period".
The user is enough to hold it on the active link "Depreciation and wear of the OS", after which it clicks on the list to "perform an operation" from the list.
After the regulatory operation, the system will make a set of wiring:
After that, the accountant is available to print "certificate of depreciation".
This requires only to set the necessary time interval, then click on "form".
How to accrue depreciation in 1c
Although in the accounting environment, depreciation is considered a very long and complex process if you look, you will be pleasantly surprised how easy it is. By the way, this process was successfully automated and in earlier versions. The accountant is only responsible for attentive filling in the source documents and verify the results obtained.
Traditionally depreciation of non-current assets and fixed assets are produced at the end of the month during the closing process. Sometimes at the beginning of the introduction of 1C in the enterprise, accountants practice entering fixed assets using the document "Commissioning OS". This allows you to save time for entering data at the initial implementation of the program. The disadvantage of such a practice is that until the end of the service of such objects, you will need to fill the depreciation value using manual adjustment of document wiring, the "Cost to calculate depreciation" field on the "OS depreciation parameters (Accounting)" tab
Figure 1: Manual adjustment of the cost to calculate the amortization in the OR commissioning document.
In document "Changing depreciation parameters" On the OS tab, the basic parameters of the accrual are set, at the bottom of the tab, there are reference books and documents that allow you to finely configure ways to display, tax purposes and many other depreciation options.
Figure 2: References and documents for managing the parameters of the depreciation of the OS.
Even if you first encounter a question How to accrue depreciation in 1C 8.2, understandable names and a convenient interface with prompts will help you quickly solve it.
Next, enter the document "Closure of the month"which can be called from the same bookmark or from the main menu Operations-\u003e Regulatory operations-\u003e Closing of the month. In a new document, leave the checkboxes in paragraph "Depreciation"If there is no need for other actions at the moment.
Figure 3: Accrual of depreciation using the "Closing of the Month" document.
Click the OK button at the bottom of the window, charges are ready. The document will execute everything yourself. If error messages appear in the process, you should record this document without conducting, correct the source documents and repeat our document "Closure of the month".
Figure 4: Wirings on the depreciation of the OS.
Now you know, how to accrue depreciation in 1C 8.2 And they could make sure that the system can significantly alleviate this process. It remains to be convinced of the right amounts and postings on accounts.
And what wiring are made. In this article, let us touch the following question in detail, which arises after registration of fixed assets, namely - How to accrue depreciation in 1C: pіdprommia.Therefore, we will witness on the example of this question.
Step 1: Open the "Closing of the Month" document
The accrual of depreciation of fixed assets is performed in the "Closing of the Month" document. To start performing accounting accounting, you must go to the menu item "Operations", then select "Regulatory operations" and "closing a month".
Step 2: add a new document
To account for the depreciation of fixed assets, you must add a new document. We point out the date of the last day of the month and choose the time of the day (so that the document is formed at the end of the day, we choose the time 23:59:58; We leave another second for the document "Determination of Financial Results"). We remove all the parameters and exhibit only those concerning the accounting of the amortization of the OS and intangible assets.
Step 3: Accrual Group
We make an active entire group of "accrual depreciation" of fixed assets. Then press the "OK" button. View wiring, which were formed when taking into account the depreciation of fixed assets, we can use the "DT-CT" button on the panel in the closing of the month document.
Step 4: OS Depreciation Report
To control accruals on depreciation of fixed assets, it is worth viewing the depreciation charge for a certain period. We find it in the menu item "Fixed Tools" - "Vedency OS depreciation for the period" (accounting). The OS depreciation report has many settings. We consider only one way to form a report on the accrual depreciation of fixed assets. For its formation, choose the period and organization. Go to "Setup" and on the General tab, select those indicators that we want to see in the report.
We make groupings on divisions and material-responsible persons.
On the Fields tab, select the data to be in the report.
When the settings for the formation of an OS depreciation report are made, we can see a ready-made report. It reflects all information on depreciation of fixed assets for the selected period.
Step 5: Configure Report Settings
In order to make sure that the fixation of fixed assets can be set up to the depreciation of the fixation of fixed assets, you can save the specified parameters using the Save Values \u200b\u200bbutton and give a name setting. If you put a checkbox "Use when opening", then when forming a report, all specified parameters will be active.
Now we can print a finished statement to accrue the depreciation of fixed assets using the file to print command.
Depreciation schedule
The depreciation schedule of the year in 1C: Pіdpromnia is a very convenient mechanism for accrual of depreciation on the main means of seasonal use. You can find it in the "Enter OS" document in the "Accounts" tab.
Possible depreciation accrual graphs are stored in the Annual Depreciation Directory of OS. To change the depreciation schedule (for example: when the procedure for using the main tool) is either to install or terminate the accrual of depreciation by schedule, the document "Changing the depreciation schedules" is used.
In the header of this document, you must specify a new depreciation schedule, and in the tabular field "Fixed Tools" list objects for which the schedule needs to be changed. Similarly, you can set the accrual of depreciation according to the schedule, if it was previously charged in general.
If you want to stop accrualing the depreciation of the fixed assessment object according to the schedule, then the "schedule" field in the document "Changing the depreciation schedules" should be left empty.
The fixed assets (OS) are the means of labor that are repeatedly used in the process of manufacturing products, which is more than 12 months, the cost of which exceeds 40,000 rubles. (As of 2016). Consider step by step instructions, how to accrue depreciation in 1C 8.3. This instruction is suitable for 1C 8.2, the only difference is another program interface.
To form depreciation accrual in 1C 8.3 (Accounting), you must record the following economic operations:
- accrual of the depreciation of the OS.
When buying a new equipment, we decorate the document "":
OS and NMA -\u003e Entry of fixed assets -\u003e Entry
Fill the details of the document:
On the "Advanced" tab, it is possible to fill the fields Shipper, consignee, bill account
The result of the document opens to view by pressing:
At the expense of 08.04 "Acquisition of fixed assets" we were accepted:
- woodworking machine 2 pcs. at a price of 100,000 rubles;
- shell for assembling doors 2 pcs. at a price of 70,000 rubles.
In addition, payable arrears in the amount of 401 200 rubles.
When we receive an extract from the bank, you will need to confirm the fact of debiting money from the current account in the program and form wiring. To do this, you need to write a checkbox in document "Write off from the current account" Confirmed the discharge bank:
After the document, wiring to confirm the fact of payment received material values \u200b\u200b(fixed assessment) is formed.
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Taking into account and commissioning fixed assets
We received the mainstream, paid it, now we need to take it to account.
OS and NMA -\u003e Taking into account OS
If multiple objects of fixed assets are purchased, each inventory object must be taken into account. Therefore, each of the two of our woodworking machines should be assigned its own unique inventory number for accounting.
Details of the document are filled with the following data:
- from - date of adoption of the main fund
- MOL - From the directory "individuals" indicates a material and responsible person responsible for the safety of this inventory
- Location - From the "divisions" directory, a division is selected in which the OS will be operated
- ENTERY OS. - We indicate "Taking into account the commissioning"
Fill the "non-current asset" bookmark:
- Type of operation - Equipment
- Method of arrival - acquisition for fee
- Equipment - From the category "Nomenclature" I choose the equipment received to the account 08.04
- Warehouse - Indicate the warehouse where equipment came
- Score - Filled by default
The following tabloration will be "fixed assets". Use the button Add We introduce strings in tabular parts containing our inventory objects.
Details are important for the classification of fixed assets:
- oS accounting group;
- depreciation group;
- cipher software is an emaof.
We return to the "Acceptance of OS" document and go to a very important depreciation of the Accounting tab. If depreciation is not charged in 1C 8.3, it is extremely recommended to double-check this data. It is from the data specified on this tab, the calculation of depreciation in the program begins.
Similarly, the on-line bookmark is filled
So, at this stage, we fully prepared for the calculation of depreciation. After the "Acceptance of Account" document appears entries in information registers:
- Location OS.
- Accrual of the depreciation of the OS (accounting and tax accounting).
- OS depreciation parameters (accounting and tax accounting).
- Initial information OS.
- OS events.
- States of OS organizations.
- Special coefficient for the depreciation of the OS.
- Ways to reflect OS depreciation costs.
- Accounting accounts OS.
We can view them in the corresponding tabs by pressing:
See also our video to enter and taking accounting OS:
Accrual of depreciation in 1C 8.3
To perform an operation for calculating depreciation in 1C 8.2 or 8.3, it is necessary to create a "Regulatory operation" document, the type of operation of which is "depreciation and wear of the OS".
The article of Methodists of the company "1C" explains the procedure for changing the parameters of depreciation of fixed assets in "1C: Accounting 8". The presence of a mechanism for such a change is due to the practice of economic relations, because the norms of the current legislation of the Russian Federation is allowed, for example, a change in the usefulness of the mainstream, adjusting the initial value of property, suspension of depreciation accrual, and other accounting in automated mode requires an understanding of the reflection mechanism of the specified circumstances in program.
Accrued depreciation in registers of information and Accrued depreciation Locked on bookmarks Accounting and Tax account Accrued depreciationon bookmarks Accounting and Tax account Enter the initial residues(menu Enterprise -\u003e Enter the initial balance).
Changing the state of the OS. Accrued depreciation
Reflect tax
The new value of the flag Accrued depreciation
How to suspend or resume depreciation
The need to suspend or resume accrual of depreciation of fixed assets may arise according to the circumstances provided for:
- paragraph 23 of PBU 6/01, approved by the Order of the Ministry of Finance of Russia of 30.03.2001 No. 26n (for accounting purposes);
- paragraph 3 of Article 256 of the Tax Code of the Russian Federation (for tax accounting purposes).
For example: both in accounting, and tax accounting is suspended by the accrual of depreciation for fixed assets transferred to the decision of the Organization's leadership for preservation of more than three months.
Depreciation manages flag Accrued depreciation in registers of information Accrual Depreciation OS (accounting) and Accrual Depreciation OS (Tax Accounting). When taking into account the fundamental flag Accrued depreciation Locked on bookmarks Accounting and Tax account. When entering the initial balances of fixed assets, the attribute of depreciation accrual is set using flags Accrued depreciationon bookmarks Accounting and Tax account in the form of input of the fixed assessment in the document Enter the initial residues(menu Enterprise -\u003e Enter the initial balance).
To automatically accrual depreciation, the state of the flag is important at the beginning of the period for which depreciation is charged. If this flag is installed at the beginning of the period, depreciation over the object of fixed assets in this period will be accrued. If the flag is removed at the beginning, the depreciation will not be accrued. The flag can be installed separately for accounting and tax accounting.
To change the attribute of depreciation accrual (suspending or resuming depreciation) uses a document Changing the state of the OS.. In this document it is necessary to set the flag Affects depreciation and install or leave the flag not installed Accrued depreciation. This flag state will be recorded in the information registers when conducting a document.
If the Flag is installed in the document Reflect taxThe sign of depreciation will be changed for accounting and tax accounting, if this flag is removed - only for accounting.
The new value of the flag Accrued depreciation It will be used by the program when accrual depreciation next month.
How to change the cost account to reflect depreciation costs
In accordance with the instructions for account plan (approved by the Order of the Ministry of Finance of Russia of 31.10.2000 No. 94n) the accrued amount of fixation of fixed assets is reflected in accounting on the account of account 02 "Depreciation of fixed assets" in correspondence with accounting costs for production (sales costs ). The Lessor Organization reflects the accrued depreciation amount for fixed assets for rent, on the loan of account 02 "Depreciation of fixed assets" and the debit of account 91 "Other income and expenses" (if the rent forms other income). Thus, the need to change the cost account to reflect depreciation costs may occur quite often:
- when transferring property to rent;
- when moving fixed assets to another division of the organization (for example: from the retail store in the company accounting);
- if you change the assignment (method of using) the object of fixed assets without moving.
Cost account and analytics to reflect depreciation costs is determined by the props in registers of information Methods for reflection of cash depreciation costs (accounting) and Methods for reflecting OS depreciation costs (tax accounting). When depreciation is accrued, the program receives from these registers information about the methods of accrual depreciation set at the beginning of the period for which depreciation is charged.
When taking into account the fixed assessment, a way to reflect depreciation costs (for accounting and tax accounting) is indicated on the tab General.
Upon entering the initial balances of fixed assets, the method of reflecting depreciation costs for accounting and tax accounting is established on the tab Starting residues Form input form in the document Enter the initial residues (menu Enterprise -\u003e Enter the initial balance).
Possible ways to reflect depreciation costs are stored in the directory Ways to reflect depreciation (cost repayment).
To change the method of reflection of depreciation costs, a document is used Changes in reflection of depreciation costs. In the header of this document, you must specify a new way of reflecting the costs, and in the table field Fixed assets List objects for which the method of reflecting amortization costs should be changed.
New value requisite Ways to reflect expenses The depreciation will be used by the program when accrualing depreciation by fixed assets next month.
How to change useful life and (or) initial cost
According to paragraph 14 of PBU 6/01, the change in the initial value of fixed assets in accounting is allowed only in cases of completion, recycling, reconstruction, modernization, partial liquidation and reassessment of fixed assets. In paragraph 2 of Article 257 of the Tax Code of the Russian Federation, a similar rule has been established for tax accounting purposes: "The initial value of fixed assets is changed in cases of completion, re-equipment, reconstruction, modernization, technical re-equipment, partial elimination of relevant facilities and other similar reasons".
Useful use also, as a rule, does not change. For the purposes of accounting, an exception to this procedure, there are cases of improvement (increase) of the initially adopted regulatory indicators of the functioning of the facility of fixed assets as a result of reconstruction or modernization (paragraph 20 of PBU 6/01). The tax accounting has a similar order, which provides for the possibility of changing the period (within the relevant depreciation group) also for the case of technical re-equipment.
Usually, useful life and initial cost changes as a result of the modernization of the facility of fixed assets. In addition, these parameters can be changed using the document . In the table field Fixed assets This document must list objects for which you need to change the useful life and / or initial cost, and indicate for these objects new values \u200b\u200bof useful use and (or) initial cost. It is important to note that to calculate depreciation in accounting, the program uses special details. Term of use to calculate depreciation and cost for calculating depreciation Register information OS depreciation parameters (accounting). They can also be changed by document Changing OS depreciation parameters.
It is necessary to make appropriate wiring, adjusting the initial cost of fixed assets on accounts and tax accounting accounts. To do this, use the document Operation (Accounting and Tax Accounting).
The new values \u200b\u200bof the useful life and / or initial cost will be used by the program when accrually depreciation next month.
How to change a special coefficient to accrual depreciation
When taking into account the fixed assessment, the special coefficient is indicated on the tab Tax account.
When entering the initial balances of fixed assets, the special coefficient is indicated on the tab Tax account Form input form in the document Enter the initial residues.
The use of special amortization coefficients is strictly regulated by regulatory legal acts and is allowed only in cases provided for by law. Changing a special coefficient, as a rule, is made precisely in the event of a change in legislation. For example: thanks to the amendments to the Tax Code of the Russian Federation from January 1, 2009, it does not apply a lower ratio of 0.5 to the main rate of depreciation, provided for earlier for amortized cars and passenger minibuses, whose initial cost exceeded a certain cost limit (until 01.01.2008 - 300,000 rubles. And 400,000 rubles., From 01/01/2008 - 600,000 rubles. And 800,000 rubles. Respectively). In this situation, taxpayers-owners of such fixed assets needed to change the depreciation coefficient.
Special coefficient is stored only for tax accounting in requisition Special coefficient Register information Special coefficient for the depreciation of the OS (tax. Accounting). When depreciation of the fixed assessment object, the program receives a special coefficient from this register set at the beginning of the period for which depreciation is charged. Special coefficient can be changed only once during the year.
For change a special coefficient uses a documentChanges in a special coefficient for calculating the absorption of the OS. In the table field Fixed assets This document must be transferred to objects for which a special coefficient needs to be changed, and specify a new special coefficient for each of these objects.
The new value of the props is a special coefficient will be used by the program when accrualing depreciation next month.
How to change the depreciation schedule
In accordance with paragraph 19 of PBU 6/01 for fixed assets used with the seasonal nature of production, the annual depreciation amount is accrued evenly during the organization's work period in the reporting year.
The depreciation accrual schedule is a very convenient mechanism for depreciation by the main use of seasonal use. For example: if there is a snow removal machine, which is operated only in the winter time (1 quarter), and it is necessary that the depreciation is charged precisely during this period. In such a situation, using the schedule, the user may indicate which month and how much will be taken into account as depreciation deductions.
Depreciation schedule is stored only for accounting in requisition Depreciation schedule Register information OS depreciation schedules (accounting). When depreciation of the subject of fixed assets, the program receives a depreciation schedule from this register, set at the beginning of the period for which depreciation is charged. Possible depreciation accrual schedules are stored in the directory Annual depreciation.
To change the depreciation schedule (for example: when changing the procedure for using the main tool) or to install or terminate the accrual of depreciation by schedule, a document is used. .
In the header of this document, you must specify a new depreciation schedule, and in the table field Fixed assets List objects for which the schedule needs to be changed.
Similarly, you can set the accrual of depreciation according to the schedule, if it was previously charged in general.
If you want to stop accrualing the depreciation of the fixed assessment object, then the field Schedule in document Changing the accrual depreciation schedules Leave empty.
New value requisite Methods for reflection of depreciation costs It will be used by the program when depreciation by the main means next month.
