Accounting for low-value fixed assets as part of the refinery. The procedure for recording and writing off low-value property. What can be attributed to the IBE

The company keeps records of capital, current and non-current assets. It is also important to correctly register the movement of less expensive property, which belongs to low-value and quickly worn items. In the article we will tell you about low value accounting (MBP), we will give examples of postings.

What should be considered a low-value and quickly worn-out property

For a long time, low-value and quick-wear items were accounted for on account 13. But now it is absent, although the MBPs themselves have not disappeared anywhere. According to all criteria, this material resource should be attributed to fixed assets, but its value is too small to be listed on the corresponding OS account (01). Therefore, although the term IBE is not used in professional accounting language, there is little value.

It includes current assets for which:

• cost - for one unit no more than 40 thousand rubles;
• operating time - up to a year or two;
• no subsequent resale is foreseen.

They are also characterized by:

• application in the manufacture of goods directly or for the purpose of managing the production process;
• assistance in generating income.

Low-value property is credited to current assets, and their value is written off to expenses: (click to disclose)

• completely, provided that the service life is one year;
• in parts, when he is 2 years old.

Although the IBP is written off, it continues to be reflected in accounting (not in the tax one) as part of the MPZ. And at the enterprise, their movement must be constantly monitored to ensure safety. It is for the safety of the physical that the low value, even with zero cost, is taken into account in the documentation. And this happens before the time of its complete wear and tear. The maximum value of the low value should be fixed in the accounting policy.

MBE are items that are purchased by an enterprise in order to use them for a long time. But their cost is immediately, in full, written off to the cost of production.

Example # 1. The organization bought a filing cabinet, paying 25 thousand rubles for it. (without VAT). This acquisition relates to furniture, that is, to fixed assets. But since its cost is less than the established limit (40 thousand rubles), the table belongs to a low price. 25 thousand rubles. debited to management costs immediately upon commissioning.

Possible ways to evaluate low-value items

The regulations on record keeping provide for several options for assessing the inventories. It can be carried out at cost:

• each individual unit purchased;
• weighted average;
• the first for the purchase of materials ().

Low value is a special component of inventories. The initial cost of the IBE contains all the costs incurred by the enterprise during the procurement. This is reflected in the corresponding primary documentation.

Based on this, it is necessary to record in the order on accounting policy that the MBE is estimated based on the actual cost of each individual unit. In this case, do not forget to add the amount of expenses for its purchase. The list of primary documentation is also fixed here. It will help track the movement of the IBE from capitalization to write-off.

Overalls do not belong to the IBE, since, according to the legislation, it should be classified as a type of property that is accounted for separately.

How to correctly pay in and write off a low price?

Low-value property should be credited to the account. 10. He has several additional sub-accounts, among which it is necessary to determine the one that is most suitable for a particular type of materials. Read also the article: → “”. The accounting entry is as follows:

Dt 10 (1, 2, 6, ...) CT 60.

Further, the cost of the MBE should be written off in full to production. It will be included in the costs of the main activity of the enterprise. Depending on where a particular type of low value is used, its value should be transferred to the debit account. 20, 26, 44.

In accounting, low-value property can be written off on the same day when it was capitalized. The fact of payment in this case does not matter. The amount of the low value should be recorded in an off-balance sheet account. You can also create a unified card for each individual object.

Example # 2. One of the activities of the Magnolia enterprise is renting bicycles for adults. The accounting policy provides for the inclusion in the inventories of fixed assets worth up to 38 thousand rubles. Magnolia has renewed its bicycle park by purchasing five new samples. The cost of one was 12 thousand rubles. (RUB 1830 - VAT). The total cost of purchasing goods is 60 thousand rubles. (9 150 - VAT).

Drawing up an act for the write-off of low-value property

In order to write off MBPs, the service life of which is up to a year, the standard MB-8 form is used. It is advisable to draw up it when inexpensive property has completely worn out and become unusable in order to use it for its intended purpose and further.

Form BM-8 is not mandatory today. But it can be taken as a basis for the development of its own form of act at the enterprise.

The decision to write off the low value is made by the liquidation commission. She is appointed by the manager and cooperates with the accounting staff. Low-value assets should be recorded when written off at their actual cost. The document is signed by each member of the commission, approved by the head and sent to the accounting department. On its basis, the accounting employee writes off the low value from the register.

Off-balance sheet accounting of low-value property

For off-balance sheet low-priced, it is advisable to use an off-balance account. 012. Read also the article: → “”. On it, you can keep records (in quantitative terms) of all inexpensive property, decommissioned items that are still used in the economy.

This way of keeping records allows: (click to expand)

• control the movement of the low value after it has already been written off from the account. ten;
• know exactly which employees are responsible for operating the IBE;
• confirm, if necessary, the feasibility of carrying out additional costs at a low price (for example, repairs, refueling a cartridge for a printer).

All data on the movement of low-value property should be recorded in a special journal. Its sheets indicate the name, date of receipt and decommissioning, inventory number, persons responsible for the safety of property. The entry of the MBP into the log line occurs after the data:

• invoice requirements;
• any other document confirming the commissioning of the IBE into operation.

Features of using accounts in the accounting of the IBE, depreciation and basic transactions

It is most correct in an enterprise in the field of low value to use this approach:

1. MBE, the expected term of use of which will be more than a year, should be taken into account on the account. 01 (on the corresponding subaccount).
2. MBE, which will be in operation for up to a year - on the account. 10 (subaccount 9 or 10).

• The contract account in the first case will be the corresponding subaccount of the account. 02.
• In the second: to the count. 10 (10) → count. 10 (11).
• On account 10 (9) takes into account inventory and household supplies, so it does not need a contract.

When the low value will be used in production for more than 12 months, the accountant makes the following notes:

When using the MBE for less than a year, the transactions are as follows:

The posting of inventory, household supplies is made according to the invoice. 10 (9). They will be listed until they go into operation. Simultaneously given view the entire price is written off. The cost is included in the costs for the item for which they are used. The postings are as follows:

When the IBE (with a service life of up to a year) is written off to the corresponding operating costs, their cost is zero. When depreciation is charged in installments, the IBE will have a certain residual value for some time.

Thus, depending on the period of operation of the low value and the corresponding method of calculating depreciation, a balance is obtained, in the active item of which - full cost MBE, and in the contractual - a similar minus cost. As a result, the low value is zero.

Example No. 3. The business cashier bought paper for the printer in the amount of 1,500 rubles for cash. An advance report was submitted to the accounting department, supported by cashier's check... It includes VAT - 228.75. The paper has been handed over for use. Accounting records:

Features of accounting for low prices in the simplified taxation system. Differences from OSNO

Since the low value is not included in fixed assets, it can be written off as expenses for the simplified taxation system. But this is allowed to be done only after the MBEs are put into operation. The cost of only those IBEs that actually participate in the production process is subject to write-off.

For example, when buying a refrigerator to provide storage finished products, its cost is included in the costs of the simplified taxation system. When one is bought for a household room, then the presence of its cost in expenses is unjustified. The table shows the differences in accounting for low prices according to OSNO and USNO:

Simplified law does not enforce accounting. But this does not apply to fixed assets and intangible assets. Therefore, low value, for example, stationery, is not reflected in any accounts.

Taxation of low-value property at the enterprise

In tax accounting, it does not matter what the balance sheet asset includes. For him, only its cost side matters. All assets that are contained in the account. 02, 10 (11), in tax accounting are considered material expenses. Read also the article: → “”. This means that in the corresponding amount they reduce the income received from the sale for a certain reporting period.

Their cost is written off immediately after the actual transfer to work. The tax accounting does not provide for control over the low value, namely, over its physical movement, as is done in accounting. Only the cost is taken into account, and in accounting - and physical units measurements. For taxation of profits, the cost of the IBE is included in other expenses.

Important! The written off low value with a zero value for tax accounting no longer exists.

Top five most frequently asked questions

Question number 1. The individual entrepreneur is engaged in the leasing of premises in the administrative building. They are furnished with furniture purchased at the expense of individual entrepreneurs. Can they be recorded in expenses and reflected in the accounting?

Such costs can be included in costs. They are fully economically justified, since the lease of space, together with the furniture installed on them, is a source of income for this individual entrepreneur.

Question number 2. The enterprise (OSNO) purchases about a hundred items of stationery on a quarterly basis. They are immediately distributed to employees to ensure their work. Do I need to reflect the cost of stationery, in which primary documents?

So that there are no claims from auditors and tax authorities, you should do this.

• Goods are credited to the account. 10 with such a record: Dt 10 → Kt 71
• A credit slip is filled in.
• When distributing office supplies to employees, a bill of lading is drawn up. Based on it, the cost of the low price is written off: Dt 26 → Kt 10

Question number 3. How to determine the amount of low-value property?

The amount depends on the characteristics of the enterprise. The MBE does not include fixed assets whose cost is more than 40 thousand rubles. These two factors should be taken into account and fixed for accounting purposes (required) in the order on accounting policy.

Question number 4. Is it possible to write off low-value property on the day of its receipt, if the payment for it has not yet been reflected in the accounting records?

Is that possible. In accounting, a low value can be written off at the same time when it entered. Went on this moment payment or not does not matter.

Question number 5. An individual entrepreneur bought a microwave oven for its employees. Will its cost be included in the STS expenses?

No. The costs can include only those that are fully justified and used in production. At every enterprise, you should not underestimate the accounting of MBE, although it is an inexpensive property.

Low-value property: tax accounting.

V tax accounting depreciable property and fixed assets include property that is owned by the organization (unless otherwise provided by Chapter 25 of the Tax Code of the Russian Federation), it is used by it to generate income, the useful life of which is more than 12 months and initial cost more than 100,000 rubles.

At the same time, the initial cost of such property is determined as the sum of expenses for its acquisition, construction, manufacturing, delivery and bringing to a state in which it is suitable for use, net of VAT and excise taxes, except for the cases stipulated by the Tax Code of the Russian Federation.

FOR YOUR INFORMATION! The new cost criterion is applied to objects put into operation from January 1, 2016 (until 2016, the minimum initial cost of depreciable property was more than RUB 40,000). If the initial value of the acquired property for a period useful use more than 12 months will be 100,000 rubles. and less, such property is NON-depreciable. Therefore, the cost of acquiring such a "low value" and bringing it to a state suitable for use can be taken into account in the composition of material costs when calculating income tax on the date of its introduction into operation. We would like to remind that for the purpose of taxation of profit, expenses are recognized as justified and documented expenses incurred by an organization to carry out activities aimed at generating income. Expenses for the acquisition of non-depreciable property are confirmed by primary documents drawn up in accordance with the legislation Russian Federation, that is, the Law "On accounting" or documents drawn up in accordance with the customs of business turnover used in foreign country, in the territory of which the corresponding expenses were made, that is, the same as in accounting... But tax registers for accounting for such expenses in many cases will differ from accounting ones.

ABOUT THE POSSIBILITY OF APPROXIMATION OF ACCOUNTING AND TAX ACCOUNTING "LOW PRICE" AT PAYERS OF INCOME TAX

As we found out, in tax accounting, "low value" is property that is not depreciable, but serves more than 12 months. From January 1, 2016, such property is recognized as property with an initial cost of RUB 100,000. and less.

In accounting, low value is considered to be property worth less than the limit set by the organization. It is impossible to change the cost criterion for recognizing property as depreciable in tax accounting. And in accounting, the cost limit for recognizing an asset as part of an inventories cannot exceed 40,000 rubles. (since most organizations use maximum size limit, hereinafter "the limit set in the accounting policy" we will call 40,000 rubles). Therefore, when acquiring “long-term” property with an initial value of more than 40,000 rubles, but not exceeding 100,000 rubles. (let's call it "tax low value"), the taxpayer has a difference between accounting and tax accounting: fixed assets are listed in accounting and, accordingly, a fixed asset accounting card is drawn up, and in tax accounting such property does not belong to depreciable property, therefore it is taken into account as material costs on purchase of inventories... In tax accounting, the cost of the "tax low value" can be taken into account in expenses at a time, and in accounting - only through the accrual of depreciation. Can these discrepancies be avoided?

From January 1, 2015, taxpayers have the right to independently determine the procedure for writing off material costs for the purchase of tools, fixtures, inventory, instruments, laboratory equipment, overalls and other property that is not depreciable, including those of little value. Such costs can be written off gradually over more than one reporting period taking into account the period of use of a particular type of property or other economically justified indicators. In fact, the legislators allowed to amortize the "low value" in tax accounting, that is, the costs of acquiring non-depreciable property can be recognized as expenses in the same amounts as in accounting. Only in accounting - through the amortization mechanism, and in tax - by even writing off its value over the entire period of operation. But such a procedure for accounting for expenses should be specified in the accounting policy. Moreover, the Tax Code of the Russian Federation does not prohibit the establishment of a special procedure for accounting for expenses only in relation to a certain group of "low value", for example, to recognize expenses on non-depreciable property worth more than 40,000 rubles. up to 100,000 rubles. inclusive as part of material costs evenly, and up to 40,000 rubles. - at a time. Many experts gave just such recommendations for drawing up an accounting policy to taxpayers. However, the Ministry of Finance in its Letter dated 05/20/2016 No. 03-03-06 / 1/29124 explained that Chapter 25 of the Tax Code of the Russian Federation does not provide for provisions on the possibility of writing off material costs different ways depending on the value of the respective property. From this letter, we can conclude that assets worth up to 100,000 rubles. can be written off in tax accounting either at a time or evenly. According to the author, this position is not indisputable. As we have already mentioned, pp. 3 p. 1 of Art. 254 of the Tax Code of the Russian Federation does not contain a prohibition on the establishment of a different procedure for accounting for material costs for the acquisition of non-depreciating property in relation to various value groups of such property. This provision gives the taxpayer the right to develop a procedure for accounting for non-depreciable property independently. However, it is highly likely that this position will have to be defended in judicial procedure... Let us consider, using an example, the procedure for accounting for the cost of acquiring a "tax low value" for tax payers who are not ready for disputes with tax authorities.

EXAMPLE. The organization purchased a laptop for the office manager in January 2016 worth 50,000 rubles. (excluding VAT) and term useful use 25 months. Let us determine the amount of material expenses for writing off a laptop in accounting and tax accounting for the I quarter of 2016, provided that the laptop was also put into operation in January 2016.

OPTION 1("The old fashioned way"). In accordance with accounting policy organizations, for accounting purposes, a laptop is accounted for as fixed assets and the costs of it are covered by depreciation. The organization applies linear method depreciation. In tax accounting, material expenses are recognized in full as soon as the laptop is put into operation.

ACCOUNTING. Accrual of depreciation on a fixed asset object starts from the first day of the month following the month of accepting this object for accounting, and is made until full repayment the cost of this object or writing off this object from the accounting records. In accounting, the accrual of depreciation on this laptop is reflected monthly on the credit of account 02 "Depreciation of fixed assets" in correspondence with accounts for accounting for production costs (sales costs), in this case with account 26 " General running costs". Starting from February 1, 2016, the organization will reflect the accrual of depreciation in the amount of 2,000 rubles. every month (50,000 rubles: 25 months). Accordingly, the amount depreciation charges for the first quarter of 2016, according to accounting data, it will be 4,000 rubles.

TAX ACCOUNTING. Since the initial cost of a laptop is not more than 100,000 rubles, the taxpayer will include the costs of its acquisition in the composition of material costs in full as it is put into operation and will be attributed to indirect costs... In tax accounting, material costs for the I quarter of 2016 are reflected in the amount of 50,000 rubles.

DIFFERENCES. Since the procedure for recognizing the costs of acquiring a laptop in tax and accounting is different, for organizations applying PBU 18/02, at the time of the introduction of the "tax low value" into operation, a taxable temporary difference (NTD) in the amount of 48,000 rubles arises. (50,000 rubles - 2,000 rubles). Therefore, the entity must recognize a deferred tax liability in the amount of RR 9,600. (RUB 48,000 x 20%): Account debit 68 "Calculations of taxes and fees" subaccount "Corporate income tax" Credit account. 77 "Postponed tax liabilities". As depreciation is accrued in accounting, the specified NWR and IT will decrease (repaid), which is reflected by reverse entries on accounts 68 and 77 16. As of the date of depreciation, starting from March 2016, the organization will make monthly entries to reduce IT in the amount of 400 rubles. (2,000 rubles x 20%):

Debit account 77 "Deferred tax liabilities" Credit account. 68 "Calculations of taxes and fees" subaccount "Income tax of organizations." The basis for the entries is the accounting statement-calculation.

"MALOTSENKA" AT THE "SIMPLIFIER"

Pp. 1 p. 1 of Art. 346.16 Tax Code The Russian Federation allows “simplified persons” with the object of taxation “Income minus expenses” to take into account when calculating the tax, including the costs of acquiring fixed assets. fixed assets put into operation from January 1, 2016 and later, must be more than 100,000 rubles.

Expenses for the acquisition (construction, manufacture) of "tax" fixed assets during the period of application simplified system taxation, as well as the costs of completing, re-equipment, reconstruction, modernization and technical re-equipment of fixed assets produced in the specified period, are taken into account as expenses from the moment these fixed assets are put into operation.

Expenses for the purchase of non-depreciable property are recognized in the expenses of the “simplified” as of the date of their payment, without waiting for their commissioning. At the same time, the fact that the asset is recognized as an asset in accounting does not matter.

Thus, if an organization using the simplified tax system reflects transactions in accounting in the generally established manner (on an accrual basis), then the procedure for reflecting the costs of acquiring a "low value" in accounting and tax accounting will almost always differ.

REPAIR AND CAPITAL ALTERATION OF LOW VALUABLE PROPERTY

Carrying out work, including the replacement of parts aimed at maintaining low-value property in working order, is recognized as current repair of such objects.

There is no direct rule in the Tax Code of the Russian Federation that would talk about the costs of repairing property that is not depreciated. In the opinion of the Ministry of Finance of the Russian Federation, such expenses can be taken into account for the purposes of taxation of profits as others related to production and sale, in the amount of actual costs and recognized in the reporting period of their implementation. This position is justified, since Art. 270 of the Tax Code of the Russian Federation contains a closed list of expenses that are not taken into account for tax purposes. The costs associated with maintaining non-depreciable property in good condition are not mentioned in this list.

Thus, the organization has the right to take into account the costs of Maintenance low-value property at a time as part of other expenses, if such expenses are documented and economically justified.

As for capital changes of non-depreciable property, for example, modernization or reconstruction, this property does not belong to fixed assets, for which, in this case, an increase in the initial value is provided.

Expenses for capital changes of non-depreciable property reduce the income tax base as other expenses and are fully included in the expenses of the current tax (reporting) period. Therefore, if an organization upgrades the “tax low value” that is accounted for in accounting as fixed assets, the accounting procedure for such expenses will differ.

In accounting, the costs of modernization will increase the initial cost of fixed assets and will be paid off as part of depreciation, and in tax accounting, the costs of modernizing non-depreciable property will be included in expenses at a time, even if the costs of acquiring the property itself, in accordance with the accounting policy of the organization, were accounted for in tax accounting evenly. based on its useful life.

If the taxpayer applies the simplified tax system, then it is quite difficult to recognize the costs of modernizing or repairing non-depreciating property. The fact is that the list of expenses for "simplified" is closed. And it does not contain such costs. It only provides for the cost of servicing the cash register.

In general, accounting for low-value property is simple. The main thing is to timely reflect the rules of its accounting in the accounting policy of the organization for tax purposes and follow them.

Do I need to include in fixed assets a land plot worth less than 40,000 rubles in accounting?

Yes need. Fixed assets include land... The property can have all the features of a fixed asset and have an initial value of no more than 40,000 rubles. In this case, any object within this value group, the organization has the right to take into account:

• as part of fixed assets;

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

Assets can be taken as inventories that:

• can be used in the form of raw materials, materials, etc. in the manufacture of products (performance of work, provision of services);
• are for sale;
• can be used for the management needs of the organization.

Note: clause 2 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, operation. (clause 93 of the Methodological Instructions approved by order of the Ministry of Finance dated 28.12.2001 No. 119n).

Land is not a consumable asset. (Except for the case of purchasing a site for its further resale). Therefore, regardless of the initial cost of the site, consider it in the composition of fixed assets. Write off the cost of the land in accounting upon its disposal (clause 29 PBU 6/01).

How are low-value fixed assets accounted for and written off in accounting?

Low-value fixed assets are accounted for in accounting as materials.

The asset is accepted by the organization to accounting as fixed assets, if they are simultaneously performed following conditions(Clause 4 of the Accounting Regulations "Accounting for Fixed Assets" PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (hereinafter - PBU 6/01)):

1. the object is intended for use in the production of products, in the performance of work or the provision of services, for the managerial needs of the organization, or for provision by the organization for a fee for temporary possession and use or for temporary use;
2. the object is intended to be used for a long time, that is, for a period longer than 12 months or a normal operating cycle if it exceeds 12 months;
3. the organization does not imply the subsequent resale of this object;
4. the object is able to bring the organization economic benefits (income) in the future.

Assets in respect of which the above conditions are met and the value is within the limit established in the accounting policy of the organization, but not more than 40,000 rubles. per unit, can be reflected in accounting and accounting statements as part of inventories (clause 5 PBU 6/01).

Thus, the organization can establish a cost criterion for referring to fixed assets 40,000 rubles. and less. In this case, assets that have the characteristics of a fixed asset, but do not meet this criterion, are classified as inventories.

Inventories are accepted for accounting at their actual cost (the amount of actual acquisition costs, excluding VAT and other reimbursable taxes (except for cases provided for by the legislation of the Russian Federation)) (clauses 5, 6 of the Accounting Regulations "Accounting for inventories" PBU 5/01, approved by Order of the Ministry of Finance of Russia dated 09.06.2001 N 44n (hereinafter - PBU 5/01)).

The cost of inventories is accounted for as expenses as they are released to the unit where they will be used (clause 93 of the Methodological Guidelines for the Accounting of Inventories (approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n)).

Value limit for accounting in fixed assets

The property can have all the characteristics of a fixed asset. And have an initial cost equal to or less than 40,000 rubles. Any object within this value group, the organization has the right to take into account:

1. as part of fixed assets;
2. as part of inventories (MPZ).

Set the specific value limit for classifying property to a particular category of assets in the accounting policy for accounting purposes.

Note: Clause 5 PBU 6/01.

If the value limit changes, its new value can only be used for fixed assets. Which are accepted for accounting after adjusting it. Such clarifications are contained in the letter of the Ministry of Finance dated 10.01.2012 No. 07-02-06 / 3.

An example of assigning property to the category of fixed assets in accounting. The useful life of the property is more than 12 months

LLC Gasprom 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 a vacuum cleaner (excluding VAT) is 41,800 rubles. Its useful life is 48 months.

In the accounting policy of the organization for accounting purposes it is said that objects worth less than 40,000 rubles. are taken into account as part of the refinery. Upon receipt of the property, the accountant of the organization took into account:

• drill - as part of the MPZ (household inventory);
• a vacuum cleaner is part of fixed assets.

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, the value of which does not exceed the established limit, can be accounted for as fixed assets. This is explained as follows.

Assets that at the same time 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, the value of which does not exceed 40,000 rubles. and meets all the characteristics of an object of fixed assets, both as part of fixed assets and as part of the inventories (paragraph 4, clause 5 of PBU 6/01).

From a literal reading of clause 5 of PBU 6/01, it follows that an organization can set a single limit for recognizing the accounting of assets as inventories. At the same time, the organization has the right, but is not obliged to apply a single accounting procedure for all assets that meet the criteria for classifying fixed assets.

Thus, with the established cost limit of 40,000 rubles. and if other conditions are met, the organization may accept individual assets or their groups for accounting as part of items of property, plant and equipment. The organization should provide signs of such assets or their groups in its accounting policy for accounting purposes.

An example of reflection as objects of fixed assets acquired by the organization of computer equipment and computer tables

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 table without VAT is 20,800 rubles, its useful life is 25 months.

In the accounting policy of the organization for accounting purposes it is said that objects worth less than 40,000 rubles. and sharply losing their consumer qualities are taken into account in the composition of the refinery. Therefore, upon receipt of property, the accountant of the organization took into account:

• computer - as part of fixed assets;
• office table - as part of the MPZ (household inventory).

Depreciation and wear

Fixed assets can enter the organization:

• under a sale and purchase 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 surplus identified during the inventory.

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

Repair, reconstruction or modernization

Since repairs, reconstruction and modernization in accounting and taxation are reflected in different ways, it is important to correctly classify them. The cost of restoration work does not matter to distinguish between such concepts. The purpose for which such work is carried out is important here (see table below):

To determine if the restoration of a property is a renovation, reconstruction or modernization, refer to the following documents:

• Regulations on scheduled preventive maintenance industrial buildings and MDS facilities 13-14.2000, approved by the decree of the USSR State Construction Committee of December 29, 1973 No. 279;
• Departmental building standards (VSN) No. 58-88 (R), approved by the order of the State Committee for Architecture under the USSR State Construction Committee of November 23, 1988 No. 312;
• by letter of the Ministry of Finance of the USSR dated May 29, 1984 No. 80.

In order to establish exactly whether replacing broken parts with more modern repairs or upgrades, you need to get the opinion of a specialist who maintains such equipment.

This situation is fully consistent with the provision on technical re-equipment. After all, it includes, in particular, "a set of measures to improve the technical economic indicators fixed assets or their individual parts on the basis of ... replacement of obsolete and physically worn out equipment with new ...

Due to the replacement of old worn-out parts with more modern ones, the productivity of equipment will increase, and therefore, the replacement will be considered as technical re-equipment and will entail a change in the initial cost of the OS object.

If you think that you have carried out repairs, and are ready to defend your position, stock up on the opinion of a technical specialist that the replacement of parts is exactly a repair. A document (for example, a memo) with a justification why you do not use the same part for repairs will not be superfluous. If these papers do not convince tax inspector, then at least they will become an extra argument in your favor in court.

Note: Each situation is individual, and unfortunately, it is impossible to give universal advice on how to distinguish repair from modernization. One thing is clear: even if you have doubts about the repair nature of the work, you should not hope that the tax authorities will not have them. And, if you are not ready to prove that it was the renovation that was done, consider the costs as the cost of the modernization.

Tax accounting of fixed assets

In tax accounting, fixed assets are understood as property or part of it, which is used as means of labor for the production and sale of goods (works, services) or for managing an organization. The initial cost of such property should be more than 100,000 rubles. This is stated in paragraph 1 of Article 257 of the Tax Code.

Fixed assets with a useful life of more than 12 months are included in the depreciable property (item 1).

Fixed assets, the cost of which is equal to 100,000 rubles. and less, refer to property that is not depreciable, and write off as part of material costs (clause 1 of article 256, subparagraph 3 of clause 1 of article 254 of the Tax Code).

Whether it is necessary to include in the composition of fixed assets the telephone number allocated to the organization under the contract for the provision of communication services

No, it is not necessary, because when you conclude a contract for the allocation of a telephone number, the organization pays not for laying a new cable line, but for connecting to an existing telephone network. The organization does not acquire any property, does not finance capital investment, but only pays for communication services. This follows from paragraph 2 of Article 2 of the Law of 07.07.2003 No. 126-FZ. 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 among other production costs(p. 5-10 PBU 10/99). Write off expenses as a lump sum as they arise (paragraphs 16-18 of PBU 10/99).

In accounting, make the entries:

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, take into account the costs of communication services with the allocation of a telephone number as part of other costs associated with production and sales (subparagraph 25, paragraph 1 of article 264 of the Tax Code). If the contract with the telecom operator specifies the term of its validity, take into account the expenses evenly during this period. If the term has not been determined, the organization has the right to independently establish the procedure for the distribution of these costs. This is stated in paragraph 2 of clause 1 of Article 272 of the Tax Code and the letter of the Ministry of Finance dated 06.02.2006 No. 03-03-04 / 1/86.

Do I need to include in the fixed assets a parking lot that the trade organization has built for buyers

The parking lot belongs to the objects of external improvement, which, in turn, are fixed assets, if the conditions for their recognition as such are met. Such rules are valid both for accounting purposes and for tax purposes (clauses 4-5 of PBU 6/01, clause 1 of article 257, clause 1 and subparagraph 4 of clause 2 of article 256 of the Tax Code).

A similar conclusion is contained in the letters of the Ministry of Finance dated 15.11.2006 No. 03-03-04 / 2/241, dated 30.05.2006 No. 03-03-04 / 1/487, dated 25.04.2005 No. 03-03-01-04 / 1 / 201.

Do I need to include a local area network in fixed assets

Yes, it is, 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 OK 013-2014 (SNA 2008) (OKOF, Date of introduction - 2016-01-01). Local networks belong to the group "Information, computer and telecommunication (ICT) equipment" with a general code 320.00.00.00.000.

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

How to reflect interior items in accounting and tax accounting: vases, sculptures, paintings, aquariums

Depending on the period, nature of use and cost, reflect the interior items in accounting as inventories or fixed assets. But in tax accounting, such costs are not recognized as expenses.

In accounting, take into account interior items in one of two ways: as part of fixed assets or as part of inventories (MPZ). Use the first method if a vase, sculpture, painting or aquarium has all the features of a basic asset. Reflect such things on account 01 "Fixed assets" (p. 4, 5 PBU 6/01).

If interior items do not belong to fixed assets, include them in the MPZ (clause 2 PBU 5/01, clause 5 PBU 6/01). In particular, write off things worth not more than 40,000 rubles as MPZ. (or other limit approved by the organization). If the property was acquired for non-production purposes, take it into account according to the same rules.

When calculating income tax, do not take into account the costs of vases, sculptures, paintings, aquariums and other similar items. Officials consider the expenses on them economically unjustified (clause 1 of article 252 of the Tax Code, letter of the Ministry of Finance dated May 25, 2007 No. 03-03-06 / 1/311).

If you are ready to argue with the inspectors, you can take into account the costs of interior items in the composition of expenses when calculating income tax. The following explanations will help in the dispute.

As a rule, interior items are needed to create a favorable image of the organization. This allows you to attract new buyers. Conclude lucrative contracts with partners. Thus, the cost of home furnishings is related to the business and is aimed at generating income. They are economically feasible and meet the criteria of paragraph 1. Therefore, interior items can be taken into account when calculating income tax. This conclusion is confirmed by the arbitration practice (Resolutions of the Federal Antimonopoly Service of the Moscow District dated July 28, 2012 No. A40-50869 / 10-129-277, dated May 23, 2011 No. KA-A40 / 4090-11, dated May 23, 2011 No. December 18, 2011 No. A40-99335 / 10-140-481, FAS of the North Caucasian District dated October 26, 2010 No. A32-23439 / 2008-26 / 334).

If you are ready to use these arguments in a dispute with inspectors, reflect the interior items in tax accounting as follows:

• objects that cost more than 100,000 rubles. and have other signs of depreciable property. Include in the structure of fixed assets (clause 1 of Art. 256 of the Tax Code);
• write off cheap interior items as material costs or other expenses that are associated with production or sale (subparagraph 3 of paragraph 1 of article 254, subparagraph 49 of paragraph 1 of article 264 of the Tax Code).

Write-off of obsolete fixed assets before the end of the depreciation period: is it necessary to recover VAT?

The organization has written off the physically and morally obsolete fixed assets. Before expiration the deadline depreciation. Is it necessary in this case to recover the VAT amounts. Deductions for the purchase of such OS? No, it is not necessary, according to experts of the Federal Tax Service of Russia (letter dated 04.16.18 No. SD-4-3 / [email protected]).

How is the cost of the operating system software (operating system) purchased by the organization when purchasing a new computer reflected in the organization's accounting?

Initial data:

• The cost of the purchased computer (laptop) - 44 840 rubles, including VAT 6840 rubles,
• The cost of the software is 5900 rubles, including VAT of 900 rubles.
• The useful life of a computer in accounting and taxation is set at 25 months,
• Depreciation is charged on a straight-line basis (method).

1. 
   Fixed assets accounting. Write-off, depreciation and tax accounting of fixed assets. Receipt, inventory, purchase of OS.

The procedure and rules for the formation of information about fixed assets in accounting Russian organizations established PBU 6/01 "Accounting for fixed assets". Along with this, for the purposes of accounting for fixed assets of the organization, they apply Methodical instructions on accounting of fixed assets, approved by order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n.

According to paragraph 4 of PBU 6/01, for the acceptance of assets for accounting as objects of fixed assets, it is necessary to simultaneously fulfill a number of criteria:

The object is intended for use in the production of products, in the performance of work or the provision of services, for the managerial needs of the organization, or for provision by the organization for a fee for temporary possession and use or for temporary possession;

The Organization does not anticipate the subsequent resale of this object;

The object is able to bring the organization economic benefits (income) in the future;

The object is intended to be used for a long time, i.e. over a period exceeding 12 months or a normal operating cycle if it exceeds 12 months.

As for the last criterion, it should be noted that accounting does not contain a cost criterion for classifying assets as fixed assets. As a result, fixed assets include items regardless of their value, the useful life of which exceeds 12 months.

Despite the fact that the cost criterion for classifying an object as fixed assets is not defined, paragraph 5 of PBU 6/01 establishes that assets in respect of which the conditions established by paragraph 4 of PBU 6/01 are met, and the value of which is not more than 40,000 rubles. per unit, can be reflected in accounting as part of inventories.

If an organization uses this right and accounts for the specified items as part of inventories, then this is in mandatory should be reflected in the accounting policy of the organization. As a result, the accounting of such "low-value" assets must be kept in accordance with PBU 5/01 "Accounting for inventories", that is, they should be taken into account in the composition of materials with the attribution of value to account 10 "Materials".

In accounting, the acquisition of "low-value" fixed assets in this case will look like this:

The debit of account 10 "Materials" credit of account 60 "Settlements with suppliers and contractors" is a reflection of the cost of the acquired asset;

Debit of account 19 "VAT on purchased values" credit of account 60 "Settlements with suppliers and contractors" - reflection of VAT on the acquired object;

Being recognized as part of inventories, "low-value" items are written off, like other inventories, with reference to their release into operation:

Debit of accounts 20 "Main production", 23 "Auxiliary production", 25 "General production costs", 26 "General business expenses", 29 " Service production and households ”, 44“ Selling expenses ”credit of account 10“ Materials ”- writing off the value of the property to expenses during commissioning.

In this case, it should be noted that to account 10 "Materials" it is necessary to open a special sub-account for accounting for "low-value" fixed assets, which should be recorded in the organization's working chart of accounts.

In order to ensure control over such property, its accounting for the balance sheet can also be organized.

The current Chart of Accounts does not provide for separate off-balance accounts for organizing the accounting of low-value property. However, the organization has the right to independently open an additional off-balance sheet account, for example 012 "Material assets in operation", designed to summarize information about material assets in operation, with the reflection of this account in the accounting policy of the organization for accounting purposes.

If the provisions accounting policies the organization does not provide for such accounting for "low-value" assets, then the organization must take them into account (subject to compliance with clause 4 of PBU 6/01 with respect to their requirements) as part of fixed assets:

Debit account 08 "Investments in fixed assets"Credit of account 60" Settlements with suppliers and contractors "- the cost of the purchased item of fixed assets is reflected;

The debit of account 19 "VAT on acquired values"; credit of account 60 "Settlements with suppliers and contractors" - VAT is charged on the purchased object;

Debit of account 01 "Fixed assets" credit of account 08 "Investments in non-current assets" - the object of fixed assets was put into operation;

The debit of account 68 "Calculations of taxes and fees" credit of account 19 "VAT on purchased values" - VAT offset.

With this method, the write-off of the value of an item of fixed assets will be made by means of depreciation.

Each organization has such objects of property that are recognized as of little value. The write-off of low-value fixed assets is a rather important part of accounting, which no company can avoid. Low-value fixed assets include the property of the company, the value of which is less than the limit determined by legislative regulatory documents... The cost of such fixed assets can be taken into account in expenses at a time. In the article, we will consider by what criteria low-value fixed assets are allocated, as well as the procedure for their write-off.

Low-value fixed assets

In order to understand which specific fixed assets belong to low-value, it is necessary to determine the limiting values ​​of their initial cost. Currently, the assets that are written off to the balance sheet when posting include funds worth no more than 10,000 rubles. One hundred percent depreciation is charged on fixed assets with a value of 10,000 to 100,000 rubles.

In accordance with this, objects of labor are classified as low-value and high-wear objects, while their value is included in the company's stocks. To classify an object and assign it to a particular category, it is necessary to establish the period of service of the object and its initial cost.

Important! A certain part of the company's refineries belongs to low-value OS, the service life of which is less than 1 year. In this case, their cost will no longer matter, since they are quickly wearing out.

Another criterion for evaluating fixed assets is the limit of their cost. In accordance with the price of fixed assets, it is referred to as simple fixed assets or low-value fixed assets.

Regardless of how much the useful life of fixed assets and their cost is, the following are considered to be of little value:

• tools, chainsaws;
• special purpose objects that are used in production;
• spare parts.

Important! Low value fixed assets are an item that a company acquires for the purpose of continued use, but their initial cost is to be written off to the cost of goods.

Accounting policy of low-value fixed assets

The accounting policy of the company should determine:

1. Price criterion, in accordance with which the classification of objects as low-value fixed assets is determined. In this case, the limit should not be more than 100,000 rubles. In the event that the company does not set the maximum limits, then they are assumed to be equal to 0.
2. A method for evaluating low-value fixed assets when they are disposed of. In this case, the following methods are distinguished:

• based on the unit cost;
• at the average cost;
• based on the cost of objects that were acquired earlier.

1. Forms primary documents, which formalize the movement of low-value operating systems, including:

• their registration;
• commissioning;
• inventory;
• disposal.

1. Chart of accounts for accounting for similar OS. By the 10th account, a subaccount is opened, which will reflect the movement of low-value fixed assets. In addition, off-balance sheet accounts are used, which show the actual presence of low-value fixed assets.

Accounting for low-value OS

Upon receipt of low-value objects in accounting, the following entries are made:

When low-value fixed assets are disposed of in accounting, the transactions will be as follows:

As a rule, the accounting of low-value fixed assets put into operation takes place on off-balance sheet accounts. This method contributes to the following:

• after the objects are written off, their actual availability is monitored;
• there is a possibility to control material liability for low-value OS;
• proof of legality in the presence of additional costs associated with the use of low-value fixed assets.

The difference between accounting and tax accounting of low-value fixed assets

In accounting and tax accounting, different limits are set for the classification of the value of fixed assets, therefore there are some differences in accounting and tax accounting for low-value fixed assets.

For example, a company purchased a computer at a cost of 50,000 rubles. In accounting, the computer will be recognized as an asset and be depreciated. In tax accounting, its value will be written off to expenses from the moment it is applied.

When purchasing a fixed asset, worth not more than 40,000 rubles, or within the limit value established in the accounting policy, it will be accounted for on account 10 of the inventories, and also with the beginning of use in production, it will be written off to debit 20, 23 or 44 accounts.

Write-off of low-value fixed assets

When writing off low-value fixed assets, a write-off act is drawn up in the MB-8 form. Also, the company, if desired, can develop its own form of the document, while observing all the data that must be specified in it. What form of document will be used by the company should be spelled out in the accounting policy.

Prior to the direct registration of the write-off of a low-value OS, an appropriate decision of a special commission will be required. Such a commission determines which object will no longer be used in production. If you need to write off several objects of the fixed asset at once, then for each of them you need to draw up a write-off act separately. Common document You can checkout only for objects belonging to the same type.

The write-off certificate should be drawn up in one copy. After its registration and signing, the written-off property is subject to transfer to the scrap, and the document is transferred to the accounting department. When the act is filled in, it should be borne in mind that it must contain the following information:

• the name of the object to be written off;
• information about the nomenclature and inventory number of the OS;
• units measurements;
• the number and cost of fixed assets;
• information on the object from his passport;
• date of putting the facility into operation;
• date of writing off the object;
• the reasons for writing off the object.

The completed act must be signed by all members of the commission, and the storekeeper notes the date of receipt of the asset subject to liquidation at the warehouse.

Important! If the organization has independently developed a form for the write-off act, then it should be remembered that it must be filled out according to the above principles.

Conclusion

Items of property entering the organization should be valued in accordance with the terms of the accounting policy. Low-value fixed assets are accounted for in accordance with the accounting and tax accounting... If it is necessary to write off such objects, it is necessary to form a special commission and correctly draw up the required documents.