Russian Tax Courier, 2011, N 16

Often, organizations selling expensive property, such as copying equipment or furniture, decide to use it in their current activities. To start the operation of such an object, it is necessary to transfer it from the goods to the composition of fixed assets. How to do it and what documents to issue?

Assets acquired for resale, accounting records are reflected in the account 41 "Goods". Suppose, afterwards the organization decided to use such an object for his own needs. Causes may be different - failure of its own similar property, the lack of a buyer to the goods, detecting defects of goods, etc.

If the specified object corresponds to the criteria of the main means, it should be transferred from the goods to the OS. Assets that are not fundamental means from account 41 are transferred to 10 "materials".

Objects requiring installation before including them in the composition of fixed assets, first take into account 07 "equipment to installation" account. Only after completion of the installation and bringing to a state suitable for use, such property is transferred to the account 01 "Fundamentals".

The first step is determined whether the translated asset is the main means

The organization has the right to adopt an asset to account as a basic means if it is performed in respect of it at the same time four conditions (p. 4 PBU 6/01):

the object is intended for use in the production of products, when performing work or services, for the management needs of the organization or to provide for a fee for temporary possession and use or temporary use (for rent, leasing);
the object is intended for use for a long time, that is, a period longer than 12 months;
in the future, the organization does not plan to resell this object, and intends to use it in current activities;
the object is able to organize economic benefits or income in the future.

Failure to fulfill at least one of these conditions means that the object does not apply to fixed assets. It means that it cannot be translated from account 41 on account 01, and should be taken into account on account 10.

In addition to the conditions listed in paragraph 4 of PBU 6/01, the organization has the right to establish in accounting policies cost limit. Then the assets that correspond to the criteria of the fixed assets, but the value of which does not exceed the maximum amount, can be reflected in accounting in the composition of material and industrial reserves (paragraph 4 of paragraph 5 of PBU 6/01). In 2011, the specified limit should not exceed 40,000 rubles. for a unit. Previously, the maximum value was 20,000 rubles.

Note. In tax accounting, property is included in fixed assets if its initial value exceeds 40,000 rubles. and time useful use is more than 12 months.

Step second - We make the necessary documents

The decision to use the goods in the current activities initially acquired for resale is usually issued order or order Director General of the Organization. In this document, it is advisable to indicate, in connection with which the appointment of an asset is changing, for example, due to breakdowns of its own equipment or in connection with the long absence of the buyer.

On the basis of the order or order of the head, the organization is appointment Act Or about the retraining of the credited object. This document can be called an act on the transfer of the object from the goods to the mainstream.

The unified form of such a document is not approved. Therefore, the organization has the right to draw up this act in arbitrary form. It should contain all the required details listed in paragraph 2 of Art. nine Federal Law from 11/21/1996 N 129-FZ "On Accounting".

Suppose it is not rare for the company for the company to retire previously overspending assets. Then you can independently develop the most convenient form for accounting form, approve it as an application for accounting policies and use for the design of such operations (p. 4 PBU 1/2008).

Most likely, the transfer of an object from the goods to the fixed assets will be accompanied by its physical movement from the warehouse to another division of the organization. This movement is issued claiming requirement In the form of N M-11 (approved. Resolution of the State Statistics Committee of Russia of 30.10.1997 N 71a). The requirement is filled in two copies. One of them remains in stock, the second is stored in the division into which the asset was transferred.

Note. The starting point for the transfer of an asset from the goods to the mainstater is an order or order of the head of the organization.

In addition, it is necessary to place two more documents:

act on the reception-transmission of the object of fixed assets Form N OS-1. Section 1 "Information about the state of the object of fixed assets on the transfer date" in this act is not filled, since the main remedy was not previously in operation. If a group of homogeneous fixed assets is simultaneously transmitted, instead of an act in form N OS-1, an act in form N OS-1B is transmitted;
inventory card In form N OS-6, and when the group of objects is transmitted, the inventory card in the form N OS-6A.

Unified forms specified documents Approved by the Resolution of the State Statistics Committee of Russia dated 21.01.2003 N 7.

In some cases, it may also be needed accounting information. Its usually make up to determine the initial cost of the facility of fixed assets. The certificate is needed if the cost of goods translated into fixed assets was not taken into account additional costs that need to be included in the initial cost of the OS.

Step Three - form the initial value of the main fund

It would seem that the activation of the goods in fixed assets would seem, the organization can take this asset to the accounting at the same cost, on which he was listed on the account 41. However, such a decision is faithful not always.

Note. VAT, adopted to deduct when buying a product, will have to restore and pay to the budget if this product has been translated into fixed assets and is used in activities that are not subject to this tax.

At first glance, the initial value of the fixed assessment and the cost of acquiring purchasing goods add up of the actual costs of the organization directly related to their purchase, with the exception of VAT and other reimbursed taxes (paragraph 8 of PBU 6/01 and paragraph 6 of PBU 5/01 respectively). Both costs are necessary, in particular, to include the cost of delivery of an asset to a warehouse or office of the organization and to bring it to a state suitable for use in scheduled purposes.

At the same time, trading organizations have the right to not take into account in the purchase value of goods costs on them delivery To the central warehouses or bases produced before the transfer of these goods to the sale. These costs may include sales costs (p. 13 PBU 5/01).

So, if according to accounting policies, the cost of delivery of goods to the organization's warehouse was not taken into account in their purchased value, in the formation of the initial value of the main fund need to do the following:

find out how much cost delivery to the company's warehouse of the batch of goods, which included an object translated into fixed assets;
calculate the cost of delivering a unit of goods;
increase the purchase cost of a unit of goods for the amount of costs for its delivery (accordingly adjusted earlier recognized expenses For delivery).

The result thus obtained is considered initial cost fixed assets. Calculation of this cost is advisable to issue accounting certificate or other document drawn up in arbitrary form.

Example 1.. LLC Olimpia is engaged in wholesale trade Computer equipment. In June 2011, the organization acquired for sale a batch of office multifunctional devices (MFP) (copier, printer, scanner and fax in one device) in an amount of 10 pieces for 466 100 rubles. (including 18% VAT). For the delivery of equipment to its warehouse, she paid transport organization 8260 rub. (including 18% VAT). In August, the printer broke into the sales department of LLC Olympia. therefore cEO The company decided to transfer one of the MFP to this unit, originally acquired for resale. Order on the transfer and act of a change in the appointment of the received asset dated August 11, 2011

In the accounting policy, Olimpia LLC it is indicated that in accounting the costs of shipping purchased goods before the organization's warehouse are not included in the cost of goods. They are written off as part of the cost of sale in accordance with paragraph 13 of PBU 5/01.

The cost of acquiring one MFP - 39 500 rubles. (466 100 rubles: 118 x 100: 10 pcs.). Delivery costs per unit of goods amounted to 700 rubles. (8260 rub .: 118 x 100: 10 pcs.). Thus, the initial cost of MFP translated into fixed assets is 40,200 rubles. (39 500 + 700).

Note. In most cases, the main tool translated from the goods cannot be taken to tax and accounting at the same cost on which it was listed in the composition of the goods.

Step fourth - reflect the transaction transaction operation in accounting

The transfer of an asset initially gained as a product is reflected in fixed assets:

Debit 08-4 "Acquisition of fixed assets" Credit 41

reflected the cost of the object, previously taken into account as a product, in the composition of investments in fixed assets;

Debit 01 Credit 08-4

the main remedy was commissioned.

Note. When transferring goods to the fixed assets, the cost of acquiring a unit of goods should be increased by the amount of expenses for its delivery to the warehouse of the organization. This also applies to accounting and tax accounting.

If the translated fundamental means must be mounted or installed in the object under construction or reconstructed, the accounts are recorded in accounting:

Debit 07 Credit 41

an object requiring the installation was previously reflected in the composition of the goods;

Debit 08-3 "Construction of fixed assets" Credit 07

reflected the transfer of an object to installation;

Debit 08-3 Credit 20 (23, 26, 29, 60, 76 ...)

taken into account in the cost of the object costs of its installation;

Debit 01 Credit 08-3

a mounted fixed means was commissioned.

It should be noted that the instructions for the application of the account account account plan (approved by the Order of the Ministry of Finance of Russia of 31.10.2000 N 94N) correspondence 41 correspondence with accounts 07 and 08 is not provided. However, if on a particular issue in regulatory legal acts, a method for maintaining accounting is not established, the organization has the right to independently develop this method (paragraph 4 and 7 of PBU 1/2008). Declared account correspondence should be recorded in accounting policies for purposes. accounting.

Example 2.. Continue consideration of the example 1. The multifunctional device transmitted to the sales department was commissioned on August 12, 2011. In the accounting policy of Olimpia LLC, it is indicated that in accounting the cost of transporting purchased goods reflected in the account 44, they are written off into the debit of account 90 extent the realization of these goods.

In June 2011, when the company acquired MFP, she recorded records:

Debit 41 credit 60

395 000 rub. (466 100 rubles .: 118 x 100) - Capped goods were credited;

Debit 19 Credit 60

71 100 rubles. (466 100 rubles .: 118 x 18) - VAT accounts for purchased goods;

Debit 44 Credit 76

7000 rub. (8260 rubles: 118 x 100) - taken into account as part of the cost of selling the cost of delivery of goods to the organization's warehouse;

Debit 19 Credit 76

1260 rub. (8260 rubles: 118 x 18) - the amount of VAT from the cost of delivery is taken into account;

Debit 68, subaccount "Payments on VAT", Credit 19

72 360 rub. (71 100 + 1260) - adopted to deduct VAT (see the insert on p. 78).

Mount the MFP, transmitted to the sales department, do not need. Therefore, in August 2011, after making a decision on its use in current operations and commissioning, records are recorded:

Debit 08-4 Credit 41

39 500 rub. - reflected in the composition of investments in non-current assets the cost of acquiring MFP (excluding the cost of its delivery);

Debit 08-4 Credit 44

700 rub. - reflected in the composition of investments in non-current assets the cost of delivery of MFPs;

Debit 01 Credit 08-4

40 200 rubles. - MFP was put into operation.

Note. In the initial value of the fixed assessment, it is also necessary to include the costs of its installation and other expenses associated with the briefing of the facility to a state suitable for operation.

Note! When transferring goods to the basic means "input" VAT is not necessary to restore

Suppose, in a month of gaining goods, the organization adopted a sales VAT, and next month, but in the same quarter, the goods transferred to the OS. Since the deduction of VAT and the translation of the goods on account 01 were produced in one tax period, Restore the tax taken to deduct when buying a product is not necessary. After all, even if the inspection will need to do this, the company has the right to make a tax period in the same tax period to deduct VAT on the main means.

However, this rule is valid only if the main tool will be used in operations taxable VAT. If it is transmitted to a division that does not regulate VAT activities, the tax will have to restore and pay to the budget.

In addition, the tax authorities require to restore VAT in cases where it was adopted to deduct in one tax period, and the goods were transferred to fixed assets in another tax period. But such a responsibility of the norms of the Tax Code of the Russian Federation is not provided. After all, this situation is not specified in paragraph 3 of Art. 170 Tax Code of the Russian Federation, which provides an exhaustive list of grounds for the restoration of VAT.

Pitch Fifth - Determine the useful life of the mainstream

At the date of translation of the asset from the goods to the fixed assets, it is necessary to determine the life of its useful use (paragraph 20 of PBU 6/01). Based on this period, the organization will absorb the asset. To determine the period, you should guide the object information specified by the manufacturer in technical documentation. In addition, the company has the right to take advantage of the information on the timing contained in the classification of fixed assets included in depreciation groups (approved. Decree of the Government of the Russian Federation of 01.01.2002 No. 1). After all, this document can be applied for accounting purposes.

The organization absorbs the main means translated from the composition of goods general rules. That is, both in accounting, and in tax accounting, it begins to accrue depreciation from the 1st day of the month following the month of the transfer of the object into operation (paragraph 21 of PBU 6/01 and paragraph 4 of Art. 259 of the Tax Code of the Russian Federation).

Step six - we take into account the new main tool when calculating property tax

As soon as the company translates the asset from the goods to the fixed assets and introduces it into operation, the residual value of this asset it will have to take into account when calculating property tax. We will remind, we are talking about the residual value of the object formed in accounting (clause 1 of Article 374 and paragraph 1 of Art. 375 of the Tax Code of the Russian Federation). After all, this tax is calculated on the basis of accounting data.

Note. The main remedy translated from the goods is taken into account when calculating property tax from the moment of commissioning.

E.V.Vitman

Expert journal

"Russian tax courier"

What will this article help: properly arrange documents on the transfer of goods to the composition of fixed assets or materials. What will save: from errors when transferring goods, as well as arrears, fines and tax penalties.

If your company is simplified Companies in the simplified system from 2013 will have an obligation to maintain accounting. Therefore, recommendations, data in the accounting article will be useful and to simplifiers.

It happens that some product in the warehouse turns out to be needed by the company itself. And then you, as an accountant, it is necessary to translate the asset to the composition of fixed assets or materials. Agree, the situation is not easy. And can cause many questions about how to issue source documents and calculate taxes. Let's figure it out in order that it is important to consider by changing the category of an asset.

The goods decided to use as a major means

First of all, prepare together with the head of the order that the asset originally acquired for resale will be used as a fixed assessment. In this primary document, indicate the reason for this decision. The sample of the order we led below.

Now we will tell you about the consequences that arise in accounting and tax accounting as a result of the translation of the goods in fixed assets. Here I immediately say: if the initial value of the fixed assessment in accounting does not exceed 40,000 rubles. (or other lower limit set in the company), then consider such objects you will also be the same as materials ( abz 4 p. 5 PBU 6/01). We will tell about them further in the article. And in this section we will dwell only on conventional fixed assets.

Accounting

After an order of the head on the transfer of goods to the mainstream, you need to transfer the cost of this product reflected on account 41. "Goods", on account 08. "Investments in non-current assets." but the rules for the formation of the cost of purchased goods and the initial value of the fixed assets do not coincide. Therefore, it is possible that at the expense of 08 in addition to the amounts from account 41 will have to be transferred to some more costs.

So, in the initial value of the fixed assets you include the cost of its delivery ( p. 8 PBU 6/01). But in the case of goods, such costs can be taken into account at its discretion. Or include in the cost of purchased stocks, or reflect separately on account 44. "Sale expenses" ( p. 13 PBU 5/01).

Caution! If the company has taken into account the cost of delivery of goods in the cost of sale costs, they need to be included in the cost of a new fixed assessment.

In accounting politics, did you secure the first way? Then the cost of delivery in the cost of goods will come immediately on account 08..

Suppose you reflect shipping costs account 44. . At the same time, the cost in the cost of sales (in the debit account 90. "Sales") write off only as it is implemented. In this case, when the goods are in the company and translates into fixed assets, transportation costs are still hanging on account 44. . So, you can determine their amount and include in the initial value of the main product that is a product. Correction score 90. Do not have.

And if the cost of delivery of the goods has already completely fell on score 90. ? In this case, it is best to make reversing records (you can read more about this below).

Suggests Almin Rabinovich, k. and. N., Chief Methodology of GC "Energy Consulting"

Accounted earlier expenses for the delivery of the goods now became the main means, in accounting it is better to reverse

Suppose the cost of delivering the "former" goods in accounting, you managed to fully include in the cost of sales. And now you need to do everything as if you initially acquired an object in order to use not for resale, but in our activities. To do this, correct all the "incorrect" records, the property is not a product, but the main means.

By the way, companies usually buy goods by parties. It means to calculate the cost of shipping costs translated into fixed assets of the goods, you need to pre-determine its share in the total purchasing volume. Then you need to multiply it in the amount transportation expenseswho come to the whole game.

And here's another. If the main tool requires assembly, then first the costs of accounts 41. need to translate account 07. . And then, after transfer to installation, you will write equipment with accounts 07. on the account 08. . Here the cost of assembly is collected.

When the initial cost of the new object is formed, it can be commissioned. To do this, make an act of receiving the facility of fixed assets form number os-1 and inventory card form № os-6.

If you translate the group of homogeneous fixed assets from the goods, then instead of these documents it is necessary to arrange a corresponding act by form № os-1b and inventory card form № os-6a . All these forms are unified and approved resolution of the State Statistics Committee of Russia of January 21, 2003 No. 7 . In the inventory card, indicate the useful life of the property.

Based on the primary documents, write down all costs with accounts 08. on the score 01. "Fixed assets." Consider an example.

Example: The company decided to use the goods as a fixed assessment

ViltorgPlus LLC is engaged in wholesale sale computers. The company's management decided to use one laptop from the party in the warehouse for work in the supply department. The cost of a batch consisting of 100 units of goods amounted to 4,720,000 rubles, including VAT - 720,000 rubles. Services transport company The delivery of goods to the company's warehouse amounted to 59,000 rubles, including VAT - 9000 rubles.

The cost of delivery of goods Company reflects on account 44. Cost limit for property assignment to fixed assets - 40,000 rubles. The accountant made the following wiring:

Debit 08 subaccount "Acquisition of fixed assets" Credit 41
- 40 000 rubles. - the cost of the translated laptop is reflected;

- 7200 rubles. - was restored previously received to deduct the sum of the input VAT from the cost of a laptop;

Debit 08 subaccount "Acquisition of fixed assets" Credit 44
- 500 rubles. (50,000 rubles: 100 units.) - Reflects the cost of shipping translating laptop;

Debit 19 subaccount "VAT on acquired fixed assets" Credit 68 subaccount "Calculations with VAT budget"
- 90 rubles. (9000 rubles: 100 units.) - Restored previously received to deduct the sum of the input VAT from the delivery of a laptop;

Debit 01 Credit 08 subaccount "Acquisition of fixed assets"
- 40 500 rubles. (40,000 + 500) - "Former" goods put into operation as a main means for the formed initial cost;

Debit 68 subaccount "Calculations on VAT" Credit 19 subaccount "VAT on acquired fixed assets"
- 7290 rubles. (7200 + 90) - Adopted to deduct the sum of the input VAT from the cost of the fixed assessment.

From the next month after which the new main tool was commissioned, start accrued in accounting depreciation on it.

Income taxes and property

As you know, the fixed assets cost above 40,000 rubles. are in tax accounting by amortized property ( p. 1 Art. 256 Tax Code of the Russian Federation). Amortize the "former" product you will from next month after commissioning it.

Frequent error In tax accounting, amortizing property worth 40,000 rubles. And no less need.

In tax accounting, the cost of goods reduces the basis for income tax only after their implementation. The same applies to shipping costs (even if the company takes into accounts not in the cost of goods, but apart). Check off such expenses Tax Code The Russian Federation requires proportionally implemented goods. It turns out that applying the updated income tax declarations due to the translation of goods in fixed assets does not have to.

From the moment you took into account the object on the account 01 "Fixed Tools", its value you need to include in the database for property tax. This requirement paragraph 1. Articles 374 of the Tax Code of the Russian Federation.

Value added tax

Entrance VAT by goods are taken to deduct immediately after they are taken into account on account 41. . It is not necessary to wait for realization. Therefore, most likely you have managed to put a deduction of VAT before they began to translate the goods to the composition of fixed assets. Provided, of course, that all other conditions for deduction were then fulfilled. Nather from the seller you got a primary and invoice. But bought goods in order to use in activities taxable VAT.

Whether it is necessary now, after the goods became the main means, adjust the deductions for last period? If the goods were transferred in the same quarter when you were credited and accepted VAT to deduct, you can not restore the tax. After all, this will not affect the tax base - all these operations were in one tax period.

And if the translation took place in the next quarters? Immediately say, safer VAT to recalculate. Explain why.

Most often, officials insist that the entrance VAT can be taken to deduct, only if the main tool was commissioned and took it into account 01. (letter of the Ministry of Finance of Russia of October 28, 2011 No. 03-07-11 / 290).

Exception is some situations for which the deduction is possible before. For example, when the main tool requires installation and taken into account on account 07. . Or object is incomplete capital construction and reflected on account 08. . In these cases, officials are allowed to accept VAT to deduct immediately after the asset hit or. More about this - in the article "When VAT can be taken to deduct, without waiting for the transfer of property to account 01" (published in the journal "Glavbukh" No. 18, 2012).

Learning course on the topic In which cases you need to restore VAT - in the Higher School of Chief School School.glavbukh.ru.

Therefore, the controllers are unlikely to agree with the fact that the company took advantage of the current main media in past quarters - when the property was listed in the composition of goods on account 41.. If you do not want to argue with the tax authorities, the deductions for past periods are better to recount and submit a refined declaration. But first lists in the budget that arise arrears together with the pencils. So you will avoid at least a fine for non-payment of tax.

For the sake of justice, we note that in general, the company transferred from the goods to the fixed assets, the company is not obligated to restore earlier to deduct the amount of VAT. After all, such a basis is not indicated in paragraph 3. Articles 170 of the Tax Code of the Russian Federation. Unless, of course, the object will be used in the taxable activity. But this is an argument for judges. And by the way, they can stand on the side of the company (see resolution of the FAS of the Moscow District of March 23, 2012 in case number A40-51601 / 11-129-222).

Goods decided to use as material

When transferring goods to the Materials, you will also need an order of the head. The document reflect the reason for which such a decision was made. After this, the unified primary documents provided for accounting for materials. This requirement is invalid form number M-11 and account metering card form number M-17.

Recall that companies as part of materials usually take into account the property that meets the signs of fixed assets, but cost within the established limit. Therefore, the rules that will be discussed in this section will be exactly the same as for ordinary materialsand for low-value assets.

Accounting

The goods that your company will use as a material must be translated into account 10. "Materials".

The main thing is what it is important to remember

1 To translate the goods to the mainstater or materials, you will need an order of the head.

2 Costs on account 41 "Goods" need to be translated into account 08 (07) or 10.

Additionally, the mainstream

Document: Articles, and Tax Code of the Russian Federation.

Is it possible to translate OS to the goods, and if so, what to justify it? And why do you need such a translation? Answers to these difficult questions, examples from arbitration practices and clarify officials you will find in this publication.

The mainstream or product - when the difference becomes clear

The status of accounting objects and the rules of work with them are primarily determined primarily by the relevant accounting provisions (PBU). According to PBU 6/01 "Accounting for fixed assets", approved by the order of the Ministry of Finance of 30.03.2001 No. 26n, one of the criteria that can attribute the object to fixed assets (hereinafter - OS), is that the organization does not intend to further use it for resale (p. 4 PBU 6/01).

On the contrary, in accordance with PBU 5/01 "Accounting of material and industrial reserves", approved by the order of the Ministry of Finance of 09.06.2001 No. 44N, the main characteristic of goods is their intended purpose for sale (paragraph 2 of PBU 5/01).

And the main distinguishing feature of the fixed assessment is that this object can affect the organization of economic benefits for a long time (more than 12 months).

Thus, if we are talking about the newly acquired "long-term use" facility, the question is, to which category it should be attributed, it is reduced only to the presence or absence of an intention among the organization to resend it further.

But the intention can change. At the time of purchase, the organization assumed to use the object for its activities, but then the market situation has changed, the owners have other plans for business development, etc.

So, this property needs to be sold. But after all, the sales process can be delayed, and during the search period, the facility will no longer be an asset that brings the organization. So why all this time he should be considered the main tool and tax on property tax?

Consider various views on this problem.

Translation for sale in another type of asset is impossible - the position of controlling organs

State financial authorities occupy an unambiguous position to transfer OS into the goods for sale - it is impossible. This opinion is based on the fact that PBU 6/01 does not provide for the transfer of the OS to the goods, and the write-off of fixed assets from accounting is possible only with their disposal. This position finds support and judges (Decisions of the FAS of the Volga District of November 13, 2012 No. A49-2601 / 2012, the Ase of the Volga district dated 05.02.2016 No. F06-5311 / 2015).

Therefore, from the point of view of controlling authorities, the object initially acquired as a fixed assessment should remain in this status until the sale (or disposal of other grounds). It follows from this that the property tax should be paid under this object until its sale (disposal). This opinion is reflected in particular in the letter of the Ministry of Finance of 02.03.2010 No. 03-05-05-01 / 04.

If it is impossible, but I really want ... or how you can justify translation

Despite the principal position of the tax authorities in this matter, the organizations are still trying to optimize property tax. The taxpayer to try to translate OS to the goods can only if he is ready for his position he will have to defend in court. Consider what arguments can help in dispute with tax authorities on this issue.

The position of the taxpayer here is based on the same PBU 6/01, to which the tax authorities refer. In paragraph 4 of this regulatory act, conditions are listed that can be attributed to the OS object. These conditions must be performed simultaneously. One of these criteria is that the organization does not intend to resell the acquired object. Therefore, if such an intention appeared, the object no longer complies with all conditions for assigning the OS and can be translated into another category of assets.

In this case, it is necessary to provide documents confirming the intention to implement a disputed facility, namely:

the order of the head about the absence of the need to use this OS for the company's main activity and the intention to sell it;
documents that testify to finding buyers: market research, announcements for sale, contracts with intermediaries, etc.;
if the potential buyer is already found, then preliminary agreement or correspondence with him.

If there are similar bases, arbitration courts fall on the side of the taxpayer. Examples include the resolutions of the FAS of the North-West District of 04/16/2010 No. A56-26848 / 2009, the FAS of the West Siberian District of 06/28/2011 No. A70-6665 / 2010.

IMPORTANT! Positive solutions in favor of taxpayers to translate OS to goods were actively accepted in past years, and today's tendency, unfortunately, reverse.

Accounting wiring when transferring OS to goods

Immediately, let's say that wiring for the transfer of a fixed assedler to the goods in the instructions for the application of the account plan approved by the order of the Ministry of Finance from 31.10.2000 No. 94n are not provided. But here you can use the fact that both involved accounts involved (01 "Fixed assets" and 41 "goods") correspond to the corresponding 91 "Other income and expenses" score. Then wiring for the situation when OS becomes a product, will be the following:

Dt 01 (sub-school. "OS disposal") CT 01 - Written off the initial value of the OS.

DT 02 CT 01 (sub-school. "OS disposal") - the value of the accrued depreciation of the OS is written off.

DT 91-2 CT 01 (sub-school. "OS disposal") - written off residual value OS.

Dt 41 CT 91-1 is the main tool taken into account as a product at a residual value.

IMPORTANT! Using non-standard wiring, do not forget about the risk of responsibility for incorrect reflection of homogenerations in accounting accounts provided for by Art. 120 Tax Code.

Do I need to translate at all? Alternative view on the problem

The transfer of fixed assets to the goods need an organization, first of all, to save property tax. But in this case, the depreciation is terminated, i.e., the basis of income tax increases.

Example

The organization has acquired a fundamental tool with a useful life of 10 years and the initial cost of 120,000 rubles. In accounting policies for accounting and tax accounting Provided linear method Depreciation.

A month for this object will accrue depreciation in the amount of 1000 rubles. (120,000 rubles / (10 years× 12 months)).

The tax base for property tax for the first year of use will be: (120,000 + 119,000 + 118,000 + 117 000 + 116,000 + 115,000 + 114 000 + 113 000 + 112 000 + 111 000 + 110 000 + 109 000 + 108 000) / 13 \u003d 114,000 rubles.

Property tax for the year will be

N n \u003d 114 000× 2.2% \u003d 2508 rubles.

On the other hand, for the same period, depreciation in the amount of 12,000 rubles was accrued and included in the costs. (1000 rubles.× 12 months). This led to a decrease in income tax amount:

NP \u003d 12 000 rubles.× 20% \u003d 2400 rubles.

As can be seen from the example, the amount of savings on income tax and property tax costs in this case Almost the same.

If the term of useful use will be less than 10 years old, the OS will be amortized faster, and the translation into goods will become unprofitable. But with long-term deadlines for use and relatively small monthly depreciation, savings will be less than the cost of property tax. Consequently, in this case, consider the transfer option to goods will be advisable.

IMPORTANT! If you decide that the translation into goods is unprofitable for you, it should be borne in mind that the tax authorities may not accept depreciation on unused fixed assets as expenses. Therefore, in this case, it will be necessary to have confirmation that until the sale of the OS was used for the main activity of the organization.

Possible risks of OS translation to goods

The lack of financial benefits as such is only one side of the question. Other side - possible tax risks and, as a result, the emergence of costs associated with them.

Above, we have already touched over the imposition of responsibility for the use of non-typecohrites under Art. 120 Tax Code of the Russian Federation: here is a fine of 10,000-30,000 rubles. - if not understood tax base; In the amount of 20% of unpaid tax - if this non-payment was allowed.

The distortion of any row of the forms of accountability is at least 10%-wishes, falling under Art. 15.11 Administrative Code. Responsibility - AdminStrat officials 5000-20 000 rub. Disqualification for 1-2 years possible.

IMPORTANT! The arguments in favor of the fact that the billing plan does not prohibit the use of non-uniform wiring, such arguments can serve. First, the Ministry of Finance sometimes recommends non-standard correspondence in his letters (for example, DT 19 Kt 83 - in a letter from 30.10.2006 No. 07-05-06 / 262, Dt 68 CT 99 - in a letter from 15.02.2006 No. 07- 05-06 / 31, etc.). Secondly, the letter of the Ministry of Finance of the Russian Federation of March 15, 2001 No. 16-00-13 / 05 the plan of the accounts is not recognized regulatory document. Otherwise, speaking, he is an instruction that establishes uniform approaches to the use of buildings, but the typical correspondence given in it is not exhaustive and do not provide for all possible types of operations in terms of reference.

RESULTS

The transfer of fixed assets to the goods is not provided for by applicable regulatory acts. From the point of view of controlling authorities this operation Does not comply with the law and is made solely with the purpose of understating the property tax base. On the other hand, legislation does not contain a direct ban on this action.

If you want to make such a translation, you need to prepare for the protection of your position in court. However, before transferring the main tool to the goods, appreciate the feasibility of this action. So, for objects with a useful life of less than 10 years, the translation into goods is simply unprofitable, since in this case a more significant savings are achieved by including in the costs of the incremental depreciation income tax.

To answer the question were used the following documents and regulatory acts:

Tax Code of the Russian Federation;

Federal Law of December 6, 2011 No. 402-FZ "On Accounting";

Regulation on accounting "Accounting for fixed assets" PBU 6/01 (approved by order of the Ministry of Finance of the Russian Federation of 30.03.2001 No. 26N);

Regulation on accounting "Information on the Terminated Activity" of PBU 16/02 (approved by order of the Ministry of Finance of the Russian Federation of 02.07.2002 No. PZ-10/2012);

Letter of the Ministry of Finance of the Russian Federation of 02.03.2010 No. 03-05-05-01 / 04;

Resolution of the Federal Arbitration Court of the Volga district dated November 13, 2012 in case number A49-2601 / 2012;

Resolution of the Federal Arbitration Court of the Volga District of January 27, 2009 No. A65-9168 / 2008;

Decision of the Federal Arbitration Court Central District 07/04/2008 No. A48-3994 / 07-14.

Based on the information provided, we consider it necessary to inform the following.

According to the Regulation on accounting "Accounting for fixed assets" PBU 6/01 asset must be adopted by the organization to account as fixed assets if the specified object satisfies simultaneously the following conditions: Purpose of the object - production by organizing products or work by organizing work, or for use by the Organization to meet their own management needs, or to provide an organization for rent (hire) in order to extract profits; The duration of use is at least twelve months or an equally operating cycle (the operating cycle can also be less than twelve months); The planned use of the facility - the organization does not imply its resale; The economic value of the object is the possibility of object to generate income in the future or (for non-profit organization) The ability to use an object in activities, the result of which should be the achievement of statutory goals.

The specified PBU 6/01 establishes that the fixed assets are subject to disposal (write-off) as a result of the circumstances listed or actions. Among the actions that guide the write-off of fixed assets, the sale of the facility of fixed assets to third parties is indicated.

Translation of fixed assets to the goods Regulations on accounting "Accounting for fixed assets" does not provide. The Ministry of Finance of the Russian Federation in a letter dated 03.03.2010 No. 03-05-05-01 / 04 gives clarification that the transfer of fixed assets in the category of goods by the current accounting procedure is not provided and the termination of the tax on property of fixed assets is possible only as a result disposal in accordance with the current PBUs. It is also possible to attribute fixed assets to ceasefish if they are planned to sell, repayment or other disposal as a result of the termination of the organization's activities. Termination of the activity of the organization must be issued in accordance with the Regulation on Accounting "Information on Terminated Activity" of PBU 16/02.

Thus, according to the Ministry of Finance of the Russian Federation, the asset must be taken into account as fixed assets until its actual sale.

According to the instructions on the application of accounting accounts plan economic activity Organizations (approved by order of the Ministry of Finance of the Russian Federation of 31.10.2000 № 94n) The "Products" account is intended to summarize information about the availability and movement of inventory-material values \u200b\u200bacquired as goods for sale. As can be seen, a mandatory criterion for the assignment of an asset to the account of 41 "goods" is the acquisition of an asset for the purpose of subsequent sale. The purpose of acquiring a computer system, as follows from the question, the sale was not. The goal was to operate the system.

In the case of the transfer of a computer system from fixed assets to goods, the likelihood is that tax authority He will deefive these actions by the understatement of the tax base for the property tax of organizations and will take appropriate measures: details the tax, will attract the organization to justice. A similar situation is considered by the Federal Arbitration Court of the Volga District in the decision of 11.11.2012 in case No. A49-2601 / 2012. The court did not consider the transfer of fixed assets in category goods, regardless of the circumstances of the organization's economic life, intention to sell fixed assets and prolonged non-use. The definition of the Supreme Arbitration Court of the Russian Federation of January 11, 2013 No. You-17754/12 "On refusal to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation" said decree is legal and left unchanged.

However, there is both the opposite practice. Some judges concluded that the fixed assets that are no longer used in economic activities and do not profit, cease to meet the requirements of fixed assets, and therefore their removal from fixed assets and the translation to the category goods are quite substantiated and legitimate (Decision of the Federal Arbitration Court of Volga district dated January 27, 2009 No. A65-9168 / 2008, Resolution of the Federal Arbitration Court of the Central District of 04.07.2008 No. A48-3994 / 07-14).

It should also be borne in mind that Articles 9 and 10 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting" allow the introduction of corrections to primary documents and accounting registers.

As indicated above, there are two views on the possibility of transferring assets from the category "Fixed assets" in the category "Goods". The Ministry of Finance of the Russian Federation, as well as a number of vessels, including the highest arbitration court, believe that the transfer of assets from fixed assets to the goods is impossible, because, firstly, the possibility of such translation is not provided for by the current accounting provisions, and Secondly, goods can only be asses originally acquired for subsequent resale.

The second group of courts believes that despite the lack of direct instructions in PBU on the possibility of transferring fixed assets to the category of goods, such a translation is possible from the moment when the existing asset ceases to respond mandatory conditionsspecified in PBU 6/01 as the conditions for attributing an asset to fixed assets.

I suppose, you can easily predict what position the tax authority will take in the case of the transition of the computer system in the case under consideration. The risk of detaching property tax is great.

Perhaps it makes sense to explore the available documents and carefully consider the possibility of making changes to primary documents and accounting registers to ensure that the computer system is never the main means of the organization.

Want to get legal advice Do you think? Call me now!

E.O. Kalinchenko, economist accountant

The main means in the goods are closed!

Objectives that are pursued by organizations by transferring unused OS to the composition of the goods and the consequences of such a translation

The court decisions mentioned in the article can be found: section "Judicial Practice" Systems ConsultantPlus

It happens that the organization ceases to use the main tool and is not going to operate it in the future, but plans to sell. In such a situation, the accountant (management of the company) there are thoughts on the transfer of this asset to the goods as not responding to the criteria of the fixed assets. But you should not hurry with the embodiment of this idea to life. After all, only at first glance it promises benefits (take at least a decrease in property tax). And with attentive consideration, unexpected obstacles are found ...

Purpose 1. Reduce the amount of property tax

The property tax is paid on the basis of average annual cost fixed assets (for a number of exceptions) according to accounting pP. 1, 4 tbsp. 374, PP. 1, 2 tbsp. 375, Articles 378.2, 381 NK RF. Thus, wringing out unused and intended for sale assets from account 01 "Fixed assets" (03 " Profitable investments in material values") At the expense of 41" goods "at the residual value, the organization will lead them from under the tax of property tax. Let's see how this will respond tax and courts.

Property tax calculated on the average annual value of fixed assets does not need to pay, in particular, in relation to:

objects included in the 1st or 2nd depreciation groups W. sub. 8 p. 4 art. 374 NK RF;
movable fixed assets adopted after 01.01.2013 not as a result of reorganization, liquidation or transmission between interdependent persons and art. 20, paragraph 25 of Art. 381 NK RF;
real estate funds taxable property based on cadastral value and p. 2 art. 375, art. 378.2 NK RF.

PBU translation is not provided

According to judicial disputes, checking believe that accounting standards do not provide for the possibility of reclassifying assets. Recall, the main means in accounting is recognized as an asset that simultaneously responds with the following criterion M p. 4 PBU 6/01:

designed:

<или> for work in production (when performing work, service);
<или> for managerial needs of the organization;
<или> for lease (leasing);

designed for use for more than 12 months;
its subsequent resale is not supposed;
admissible to bring economic benefits (income) in the future.

The asset, which at the time of taking into account this criteria, corresponded, according to inspectors, cannot become a commodity. Even if the organization ceases to use it in production and it will be sold. The tax authorities in the event of such an unreasonable translation of fixed assets to the goods are accused of organizations in the decreasing property tax on see, for example, the decision of the AU by 05.02.2016 No. F06-5311 / 2015.

And it is impossible to say that the position-written positions that are not founded in the courts. After all, in order to meet the criteria for a fixed assessment, the asset should be intended for use in production, and not actually operated. And for the sale of unclaimed fixed assets, they do not need to write off on account 41, it is possible to implement property from account 01 (or 03). Will incorrectly talk about the write-off of a fixed assessment due to the inability to bring economic benefits in the future, considering the intention of the organization to receive income from its sales and p. 29 PBU 6/01; PP. 9, 13 interpretations of P102 "Ownership of as criterion for recognizing and write-off of fixed assets" (adopted by the PRESENTS Committee on 25.02.2010).

There are emails of the Ministry of Finance, confirming the solidarity of financiers with tax authorities. Organizations wishing to translate 41 sold fixed assets that it has not been exploited for more than a year due to stopping production and full reduction in working personnel, the Ministry of Finance replied that the fixed assets should remain those until their sales and, accordingly, tax on the tax on property Letter of the Ministry of Finance from 02.03.2010 No. 03-05-05-01 / 04.

A similar answer is to tax on property up to the moment of sale - received from the Ministry of Finance and the company that returned leased property decided not to use more on purpose, but will sell Letter from the Ministry of Finance from 03/31/2011 No. 03-03-06 / 1/187.

Arbitration Practice: And our and yours

The position of the tax authorities found judicial support. In their decisions, arbitration courts noted that in order to recognize the main tool, the asset should objectively, regardless of whose will will, respond to the criteria of the fixed assets. The disposal of the fixed assessment, in the opinion of the arbitrators, possibly at the occurrence of again objective obstacles making it impossible to use an asset for its intended purpose. As for the account 41, then prerequisite Assignment of assets on this subject, emphasize the courts, is its acquisition for the purpose of selling. For example, the arbitrators did not find enough objective grounds for writing off the main fund from account 01 (03) and its assignment to the account of 41 the following reasons:

reducing production and the absence of the need for further use of the fixed assessment with the intention of it will be sold Resolutions 11 AAS of 02/18/2013 No. A49-7237 / 2012; FAS software from 11/13/2012 No. A49-2601 / 2012;
the need to sell fixed assets that will no longer be used in the activities of a liquidated company, to repay accounts payable (In the absence of information that the fixed assets are in a state unsuitable for use I) Resolution of the AU by 05.02.2016 No. F06-5311 / 2015; 11 AAS of 11.12.2015 No. 11AP-15926/2015;
the impossibility of further use of leasing property both for the provision of leased and in its own activities of the organization. And as a result - a decision to sell former leasing assets Resolution of the FAS SSO dated 12.07.2012 No. A45-13737 / 2011.

There are also court decisions in favor of organizations. But they were accepted for quite a long time. For example, a debate was able to win a bankrupt organization, which was transferred to the product not used more than 1.5 years, highly worn and subject to debiting fixed assets A Resolution of the FAS TSO of 04.07.2008 No. A48-3994 / 07-14.

Good luck smiled and the company, which took the funds of 41 fixed assets not operated due to the lack of production and work. It is noteworthy that it was done on the advice of auditors, which considered these assets not meet the criteria of the main media Resolution of the FAS software from 27.01.2009 No. A65-9168 / 2008.

The court also stood on the side of the organization whose accounting policy Speaking of write-offs from account 01 and the reflection in the composition of goods only not demanded in the production of morally obsolete (or unsuitable for use) of fixed assets, provided that they have a sales market and their cost is essential for the organization. In other cases, unused assets continued to be taken into account as fixed assets Resolution of the FAS MO of 10/27/2010 No. Ka-A40 / 11434-10-2; 9 AAS of 06/15/2010 № 09Ap-11907/2010-AK, 09AP-14636/2010-AK.

And we note (although it is possible that it is a simple coincidence) that in two of the three mentioned cases of winning the dispute with companies, it was about transfer to goods of fixed assets that were objectively candidates for write-off due to wear. That is, in fact, during the write-off of these fixed assets, the organization attributed their residual value to the account 41, instead of considering the debit of account 91-2 "Other expenses".

OUTPUT

The controllers believe that the transfer of fixed assets that are not necessary in the production of fixed assets that are planned to be sold, accounting law is not provided. And it is obvious that the prerequisite of such actions they will consider exclusively the unwillingness to pay tax on property. What concerns judicial practice, it is not extensive, contradictory and any trends in it are not traced. Under such circumstances, it is extremely risky to write off the fixed assets at the expense of 41.

Purpose 2. Do not amortize "past tax expenses" unused fixed assets

Take into account the depreciation accrued on non-exploitable funds, the organization, as explansing the Ministry of Finance, I can not Letters of the Ministry of Finance of 03/31/2011 No. 03-03-06 / 1/187, from 04/21/2006 No. 03-03-04 / 1/367. Since such costs are unreasonable, economically unjustified p. 1 Art. 252, p. 49 art. 270 NK RF. Only if the main tool is not used in the production temporarily, simple justified, is part production cycle organizations, financiers allow to include in the costs of the depreciation amount accrued for the period just I Letters of the Ministry of Finance dated November 14, 2011 No. 03-03-06 / 4/129, from 04.04.2011 No. 03-03-06 / 1/206. But it is obvious that this is not our case.

And if during the inspection it turns out that the organization included depreciation on the main media not used in production, the tax authorities will certainly remove such expenses. there is judicial decisionin which the arbitrators recognized the organization's right to inclusion in depreciation costs for fixed assets that the company stopped using and prepares for sales Resolution of the FAS MO of 21.07.2011 No. Ka-A41 / 7587-11. However, it is rather an exception to the rules. More often the courts support tax authorities. They note that if the validity and economic feasibility of idleness has not been proven, there are no emergency and unavailable circumstances, due to which the use of equipment in production is impossible, Resolutions 11 AAS of 08/17/2015 No. A49-353 / 2015; FAS CSO of 01.11.2013 No. A46-3587 / 2012, from 05/29/2012 No. A27-4139 / 2011.

To avoid claims that are not involved in production and intended for implementation, the company's fixed assets are derived from the amortized property. In tax accounting, we will remind, such is the property (in particular, the fixed assets) used to extract income (for the production and sale of goods, the performance of work, the provision of services, the management of the organizational system) p. 1 Art. 256, paragraph 1 of Art. 257 NK RF. It is "used", and not "intended for use" - as in accounting. Therefore, organizations with a clean conscience cease to accrue depreciation, if, say, the machine is no longer used in production.

Only here the controlling agencies are considered otherwise: the depreciation is terminated only in case ; Ministry of Finance dated 07.06.2013 No. 03-03-06 / 1/21209, of 02.28.2013 No. 03-03-10 / 5834):

<или> physical disposal or full write-off of the value of the object of amortized property A paragraph 5 of Art. 259.1, paragraph 10 of Art. 259.2 NK RF;
<или> Exceptions from the composition of amortized property in situations, the list of which is given in paragraph 3 of Art. 256 NK RF p. 6 art. 259.1, paragraph 8 of Art. 259.2 NK RF.

The elimination of fixed assets not used in income-generated activities from the composition of the amortized property of the "profitable" head of the Tax Code of the Russian Federation is not provided. Therefore, it turns out that the organization must amortize them (not including accrued amounts to expenses) until the amount of disposal. Or a complete write-off of cost - if the production facilities that are not demanded in production will not be sold before.

The amounts of depreciation accrued from the time the mainstream utilization is actually disappeared. After all, you do not relate them to costs, but at the same time the residual value of the main fund, which can be included in the costs when it is sold, is decreased systematically. Save the situation will help preservation of the main fund for a period of at least 3 months. After all, the depreciation is suspended for such a period of objects p. 3 art. 256 NK RF. But note that the value has a real period of conservation. If you are selling the mainstream earlier than 3 months of conservation will be expired, then its residual value will have to calculate how the depreciation is not suspended.

Preservation of the main means (more than a quarter) will lead to an increase in property tax. After all, the accounting residual value of unused fixed assets will not be reduced I p. 23 PBU 6/01.

Objective 3. Recognize a tax loss at the same time from implementing an unused fixed assessment.

Quite often, the fixed assets derived from exploitation can only sell with a loss. When calculating income tax, it is taken into account. But since we are talking about the amortized property, it is not immediately, but equal shares during the residual useful use of the fixed assessment at the time of the realization and p. 3 art. 268 NK RF. Withdrawing the fixed assets that are not popular in the production of amortized property, the Organization believes that they will be able to take into account the loss in other expenses at the same time. As with the sale of other property, inexistently p. 2 art. 268 NK RF.

But as already noted, the controlling agencies believe that organizations are not entitled to exclude property from the composition of depreciable due to the termination of its use. The Ministry of Finance and FTS are emphasized in letters that the loss received from the sale of such property cannot be written off one-time Letters of the FTS dated 04/12/2013 No. EF-4-3 / [Email Protected] ; Ministry of Finance dated February 28, 2013 No. 03-03-10 / 5834 (aimed for information and use in the work of the FTS letter of 05.22.2013 No. EF-4-3 / [Email Protected] ) .

Do not place hopes for preservation of fixed assets for a period of at least 3 months. Yes, this property is not affected by amortized. Nevertheless, the sale of canned fixed assets cannot be considered as the implementation of other property. FTS explains that another approach would lead to re-accounting in the expenses of the same amounts Letter of FTS dated January 12, 2016 No. SD-4-3 / 59. After all, when selling other property to expenses, its purchase cost is included. sub. 2 p. 1 Art. 268 NK RF. Part of the value of the canvated fixed assets is already classified as depreciation. And the courts have such an argument: the sale of canned fixed assets leads to their decons and Resolutions 15 AAS of 09.01.2014 No. 15AP-14541/2013; 11 AAS of 09.12.2009 No. A55-9340 / 2009. Thus, no matter how cool, and the loss from the sale of the fixed assets that are not necessary in the production of fixed assets will have to be written off evenly. And if you preserved them, then the period of write-off will be more, because the time of conservation increases the term of useful use I p. 3 art. 256 NK RF.

In IFRS, fixed assets that the company no longer uses in its activities and plans to sell, are recognized as a separate type of asset.

What concerns russian reporting, although the current PBU reclassification of fixed assets not used in production and intended for sale is not provided, information on such assets is still better to disclose in the explanations of the accountability apart.