Accounting for fixed assets according to PBU 6 01. Ministry of Finance of the Russian Federation. Brief description of the section

Order of the Ministry of Finance of the Russian Federation dated 16.05.2016 N 64N amended PBU 6/01 concerning organizations that are entitled to apply simplified ways of conducting accounting and reporting. In particular, the PBU is complemented by paragraph 8.1, where the features of determining the initial cost of the OS, as well as a new paragraph to paragraph 19, where the rules for accrualing depreciation are established for them.

PBU 6/01 establishes the rules of formation in accounting information on the fundamental means of the organization - a legal entity under Russian law.

The requirements of PBU 6/01 do not apply to credit organizations, as well as on state (municipal) institutions.

Registered in the Ministry of Justice of Russia 28.04.2001

Ministry of Finance of the Russian Federation

On approval of the situation accounting "Accounting for fixed assets" PBU 6/01

Asked by: 18.05.2002 N 45n; 12.12.2005 147n;
09/18/2006 N 116n; 11/27/2006 156n;
25.10.2010 N 132n; 12/24/2010 186n;
05/16/2016 N 64N.

Pursuant to the accounting reform program in accordance with international standards financial statements approved by the Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Meeting of the legislation of the Russian Federation, 1998, N 11, Art. 1290), I order:

1. To approve the Accounting "Accounting of fixed assets" PBU 6/01.

2. To recognize the order of the Ministry of Finance of the Russian Federation of September 3, 1997 N 65n "On Approval of the Regulation on Accounting" Registration of fixed assets "PBU 6/97" (the order is registered in the Ministry of Justice of the Russian Federation of January 13, 1998 N 1451) and paragraph 1 of changes to the regulatory legal acts on accounting, approved by the Order of the Ministry of Finance of the Russian Federation of March 24, 2000 N 31n (the order is registered with the Ministry of Justice of the Russian Federation on April 26, 2000, registration number 2209).

3. Enter the present order starting with accounting reporting 2001.

Minister
A.L. Kudrin

Approved
order of the Ministry of Finance
Russian Federation
from 30.03.2001 N 26n

Accounting

"Accounting for fixed assets"

I. General provisions

1. This Regulation establishes the rules for the formation of information on the basic means of the organization. Under the organization hereinafter referred to entity According to the legislation of the Russian Federation (except credit organizations and state (municipal) institutions).

(as amended by the Order of the Ministry of Finance of the Russian Federation of 25.10.2010 N 132n)

2. Excluded. - Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n.

3. This provision is not applied to:

machines, equipment and other similar subjects listed as ready-made products in warehouses of manufacturers organizations like goods - in warehouses of organizations engaged in trading activities;

montage items or subject to installation on the way;

capital and financial investments.

4. An asset is made by the Organization to accounting as fixed assets, if the following conditions are simultaneously satisfied:

a) the facility is intended for use in the production of products, when performing work or services, for the management needs of the organization or to provide an organization for temporary possession and use or temporary use;

b) the object is intended for use for a long time, i.e. time than 12 months or a conventional operational cycle, if it exceeds 12 months;

c) the organization does not imply a subsequent resale of this object;

d) the object is able to bring the organization economic benefits (income) in the future.

The non-profit organization takes an object to accounting as fixed assets, if it is intended for use in activities aimed at achieving the objectives of creating a non-commercial organization (including entrepreneurial activities carried out in accordance with the legislation of the Russian Federation), for managerial needs a non-profit organization, as well as if the conditions established in and this clause are performed.

Time useful use It is the period during which the use of the facility of fixed assets brings economic benefits (income) of the organization. For individual groups of fixed assets, useful life is determined on the basis of the amount of products (the amount of work in physical terms), which is expected to obtain as a result of using this object.

(p. 4 as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

5. The main funds include: buildings, structures, working and power machines and equipment, measuring and regulating devices and devices, computing equipment, vehicles, tool, manufacturing and economic equipment and accessories, working, productive and tribal cattle, perennial plantings, intra-economic roads and other relevant objects.

The main funds are also taken into account: capital investments on the indigenous improvement of land (desiccit, irrigation and other landoral work); Capital investments in rented facilities of fixed assets; land, Objects of environmental management (water, subsoil and other natural resources).

Fixed assets intended solely to provide an organization for a fee for temporary possession and use or temporary use in order to obtain income are recorded in accounting and financial statements in the composition profitable investments in material values.

Assets in respect of which the conditions provided for in these Regulations are fulfilled and the cost within the limits established in accounting policies Organizations, but not more than 40,000 rubles per unit, can be reflected in the accounting and accounting reporting in the composition of material and production reserves. In order to ensure the safety of these facilities in production or during operation, proper control of their movement should be organized.

(paragraph was introduced by order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n, as amended by the Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n)

In the case of one object of several parts, the useful deadlines are significantly different, each such part is taken into account as an independent inventory.

The object of fixed assets owned by two or several organizations is reflected by each organization in the composition of fixed assets in proportion to its share in common property.

II. Evaluation of fixed assets

7. Fixed assets are accepted for accounting at the initial cost.

8. The initial value of the fundamental funds acquired for the fee is recognized by the amount of the actual cost of the organization for the acquisition, structure and manufacture, with the exception of value added tax and other taxes (except for the cases provided for by the legislation of the Russian Federation).

Actual acquisition costs, construction and manufacture of fixed assets are:

the amounts paid in accordance with the contract supplier (seller), as well as the amounts paid for the delivery of an object and bring it to a state suitable for use;

(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

the amounts paid to organizations for the implementation of work under the construction contract and other treaties;

the amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;

paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n;

customs duties and customs fees;

(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

non-refundable taxes national taxpaid in connection with the acquisition of the facility of fixed assets;

(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

remuneration paid by intermediary organization through which the facility of fixed assets was acquired;

other costs directly related to the acquisition, building and manufacturing facility of fixed assets.

(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

Not included in the actual acquisition costs, construction or manufacturing of fixed assets of general economic and other similar costs, except when they are directly related to the acquisition, construction or manufacture of fixed assets.

Paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.

8.1. The organization that is entitled to apply simplified ways of accounting, including simplified accounting (financial) reporting, can determine the initial value of fixed assets:

a) when they acquire them for a fee - at the price of the supplier (seller) and installation costs (in the presence of such costs and if they are not taken into account in the price);

At the same time, other costs directly related to the acquisition, construction and manufacture of fixed assets are included in the cost of ordinary species Activities in the full amount in the period in which they were incurred.

9. The initial value of fixed assets included in the account in the authorized (share) capital of the organization is recognized money Evaluationagreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

10. The initial value of the fixed assets obtained by the organization under the contract of donation (free) is recognized by their current market value At the date of adoption of accounting as investments in fixed assets.

(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

If it is impossible to establish the value of the values \u200b\u200btransferred or subject to the organization to be transferred, the cost of fixed assets obtained by the Organization under contracts providing for the fulfillment of obligations (payment) by non-monetary means is determined on the basis of the cost in comparable circumstances are purchased similar objects fixed assets.

12. The initial cost of facilities of fixed assets adopted for accounting in accordance with and is defined in relation to the Procedure given in this Regulation.

(p. 12 as amended. Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

13. Capital investments in perennial plantings, on fundamental improvement of land are included in fixed assets annually in the amount of costs related to the exploitation of squares taken in the reporting year, regardless of the end of the entire complex of work.

14. The value of the fixed assets in which they are accepted for accounting is not subject to change, except for cases established by these and other provisions (standards) on accounting.

(as amended by the Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n)

(as amended by the Order of the Ministry of Finance of the Russian Federation of 18.05.2002 N 45n)

15. commercial organization It may not more often once a year (at the end of the reporting year) to overestimate the groups of homogeneous facilities of fixed assets under the current (restorative) cost.

When deciding on revaluation on such fixed assets, it should be borne in mind that later they are revalued regularly that the cost of fixed assets on which they are reflected in accounting and reporting, no difference from the current (restorative) cost.

The revaluation of the object of fixed assets is carried out by recalculating its initial cost or the current (restorative) cost, if this object is revalued earlier, and the amounts of depreciation accrued for the entire use of the object.

(paragraph introduced by order of the Ministry of Finance of the Russian Federation of 18.05.2002 N 45n)

The results of the reassessment of fixed assets conducted at the end of the reporting year are reflected in accounting separately.

(paragraph was introduced by order of the Ministry of Finance of the Russian Federation of 18.05.2002 N 45n, as amended by the Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n)

The amount of the accommodation of the facility of fixed assets as a result of the revaluation is credited to the addition capital of the organization. The amount of the accommodation of the object of fixed assets equal to the amount of grading of it carried out in the previous reporting periods and related to financial results As other expenses, credited to the financial result as other income.

(as amended by the orders of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n, from 24.12.2010 N 186n)

The amount of markdown of the object of fixed assets as a result of the revaluation refers to the financial result as other expenses. The amount of markdown of the facility of fixed assets is reduced additional capital Organizations formed by the amount of the accommodation of this facility conducted in previous reporting periods. Exceeding the amount of markdown of an object over the amount of the accommodation amount enrolled in the additional capital of the organization as a result of the revaluation conducted in previous reporting periods relates to a financial result as other expenses.

(as amended by the orders of the Ministry of Finance of the Russian Federation of 18.05.2002 N 45n, from 24.12.2010 N 186n)

When the object of fixed assets is disposed of, the amount of its completion is transferred from the addition of the organization's additional capital in retained profit Organizations.

16. Excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.

III. Depreciation of fixed assets

Note:
See also Regulations on the order of accrual depreciation deductions According to the main funds in national economy (approved by the USSR states, the USSR Ministry of Finance, the State Bank of the USSR, the State Committee of the USSR, the State Statistics Committee of the USSR, USSR State Buildings 29.12.1990 N VG-21-D / 144 / 17-24 / 4-73 (N VG-9-D)).

17. The cost of fixed assets is repaid by depreciation, unless otherwise established by this Regulation.

According to the legislation of the Russian Federation on the mobilization preparation and mobilization of fixed assets, which are mothballed and are not used in the production of products, in the performance of works or services, for the management needs of the Organization or to provide an organization for temporary possession and use or temporary Using depreciation is not credited.

(paragraph was introduced by order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

On the objects of fixed assets non-Profit Organizations Depreciation is not accrued. On them on the off-balance account, a generalization of information on the amount of wear is accrued with a linear method in relation to the Procedure shown in this Regulation.

(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

According to the objects of the housing stock, which are taken into account in the composition of profitable investments in material values, depreciation is accrued in the general order.

(paragraph was introduced by order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

18. The accrual of depreciation of fixed assets is made in one of the following ways:

linear way;

a method of reduced residue;

a way to write off the cost of the number of years of useful use;

the method of debiting value is proportional to the volume of products (works).

The use of one of the methods for accrualing depreciation on a group of homogeneous facilities of fixed assets is made during the entire useful use of objects included in this group.

Paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n.

19. The annual amount of depreciation deductions is determined:

with a method of reduced residue - based on the residual value of the object of fixed assets at the beginning of the reporting year and the rate of depreciation, calculated on the basis of the useful life of this object and the coefficient not higher than 3, established by the organization;

(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

with the method of debiting the cost of the sum of the number of years of useful use - based on the initial cost or (current (restorative) cost (in the case of a revaluation) of the object of fixed assets and the relation, in the numerator of which - the number of years remaining until the end of the useful use of the object, And in the denominator - the amount of the number of years of useful use of the object.

During the reporting year, depreciation deductions for fixed assets are accrued monthly independently of the method of accrual of 1/12 of the annual amount.

According to the main funds used in organizations with the seasonal nature of production, the annual amount of depreciation on fixed assets is accrued even during the period of the organization's work in the reporting year.

With the method of writing off the value in proportion to the volume of products (work), the accrual of depreciation deductions is made on the basis of the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial value of the object of fixed assets and the intended volume of products (works) for the entire useful use of the facility of fixed assets.

An organization that is entitled to apply simplified ways of conducting accounting, including simplified accounting (financial) reporting, may:

calculate annual amount depreciation at the same time as of December 31 of the reporting year or periodically during the reporting year for the periods defined by the Organization;
called the depreciation of the production and economic inventory at a time in the amount of the initial value of the facilities of such funds in their acceptance of accounting.

(as amended by the Order of the Ministry of Finance of the Russian Federation dated 16.05.2016 N 64N)

20. The useful life of the facility of fixed assets is determined by the organization when making an object to accounting.

Determining the useful life of the facility of fixed assets is made on the basis of:

expected time to use this object in accordance with expected performance or power;

expected physical wear, depending on the mode of operation (number of shifts), the natural conditions and influence of the aggressive environment, repair system;

regulatory and other restrictions on the use of this facility (for example, the lease term).

In cases of improvement (increase) of the initially adopted regulatory indicators of the functioning of the facility of fixed assets as a result of the reconstruction or modernization, the organization is revised by the useful life for this object.

21. The accrual of depreciation deductions on the facility of fixed assets begins from the first day of the month following the month of adoption of this object to accounting accounting, and is made to full repayment The cost of this object is either writing off this object with accounting.

22. The accrual of depreciation on the facility of fixed assets is terminated from the first day of the month following the month of full repayment of this object or write off this object with accounting.

23. During the term of useful use of the object of fixed assets, the accrual of depreciation deductions is not suspended, except for the conservation of it by decision of the head of the Organization for conservation for more than three months, as well as during the restoration period of which the duration of which exceeds 12 months.

24. Accrual depreciation on fixed assets is made regardless of the results of the organization's activities in the reporting period and is reflected in the accounting records of the reporting period to which it relates.

25. Amount of accrued depreciation on fixed assets are recorded in accounting by accumulating appropriate amounts on a separate account.

IV. Restoration of fixed assets

26. Restoration of the facility of fixed assets can be carried out by repair, modernization and reconstruction.

27. The cost of restoring the object of fixed assets is reflected in the accounting records of the reporting period to which they relate. At the same time, the costs of modernization and reconstruction of the facility of fixed assets after their end increase the initial cost of such an object, if the initially adopted regulatory indicators of functioning (useful use, power, quality of use, etc.) are improved as a result of modernization and reconstruction. fixed assets.

(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

28. Excluded. - Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n.

V. Disposal of fixed assets

29. The cost of the facility of fixed assets that is eliminated or is not able to bring the organization's economic benefits (income) in the future is subject to debiting from accounting.

(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

The disposal of the facility of fixed assets is in the case of: sales; termination due to moral or physical wear; Elimination at accident, natural disaster and other emergency; transmission in the form of a contribution to the authorized (share) capital of another organization, unit trust; transmissions under the contract of exchange, donation; contribution to the contribution under the agreement on joint activities; identifying shortages or deterioration of assets when inventory; partial liquidation when performing work on reconstruction; In other cases.

(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

30. If the write-off of the facility of fixed assets is made as a result of its sale, then revenue from the sale is made to accounting in the amount agreed by the parties in the contract.

31. Revenues and expenses from write-off from accounting of fixed assets are recorded in accounting in the reporting period to which they relate. Revenues and expenses from debiting fixed assets from accounting are subject to enrollment on the account of profits and losses as other income and expenses.

(as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

Vi. Disclosure of information in accounting reporting

32. Accounting is subject to disclosure with consideration, at least, the following information:

on the initial cost and amount of accrued depreciation on the main groups of fixed assets at the beginning and end of the reporting year;

on the movement of fixed assets during the reporting year on the main groups (admission, disposal, etc.);

about the methods of assessing the facilities of fixed assets obtained under contracts involving the fulfillment of obligations (payment) by non-monetary funds;

on changes in the value of fixed assets in which they are accepted for accounting (completion, retrofit, reconstruction, partial liquidation and reassessment of objects);

about the timing of the useful use of fixed assets (by major groups);

about the objects of fixed assets whose cost is not repaid;

about objects of fixed assets provided and obtained under the lease agreement;

about the facilities of fixed assets taken into account in the composition of income investments in material values;

(paragraph was introduced by order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

about the methods of accrual depreciation on individual groups of fixed assets;

on the objects of real estate, completed and actually used in the process of state registration.

Ministry of Finance of the Russian Federation

ORDER
from 30.03.01 N 26n

On approval of accounting provisions
"Accounting for fixed assets"
PBU 6/01.

N 116N,
dated November 27, 2006. N 156N, from 10/25/2010 N 132N,
from 24.12.2010 N 186N)

In fulfillment of the accounting reform program in accordance with the International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998, N 283 (Meeting of the legislation of the Russian Federation, 1998, N 11, Art. 1290), I order:

1. To approve the attached statement on accounting "Accounting for fixed assets" PBU 6/01.

3. Enter the present order starting from the 2001 financial statements.

Minister
A.L.Kudrin

Approved
Order of the Ministry of Finance
Russian Federation
from 30.03.2001 N 26n

POSITION
Accounting "Accounting for fixed assets"
PBU 6/01.

(as amended by the orders of the Ministry of Finance of the Russian Federation of 18.05.2002 N 45n,
from 12.12.2005 N 147n, from 09/18/2006 N 116N,
dated November 27, 2006. N 156N, from 10/25/2010 N 132N,
from 24.12.2010 N 186N)

I. General provisions

1. This Regulation establishes the rules for the formation of information on the basic means of the organization. The organization hereinafter refers to a legal entity under the legislation of the Russian Federation (with the exception of credit institutions and state (municipal) institutions).
(as amended by the order of the Ministry of Finance of the Russian Federation of 25.10.2010 N 132n)

2. Excluded. - .

3. This provision is not applied to:

machines, equipment and other similar subjects listed as ready-made products in warehouses of manufacturers organizations like goods - in warehouses of organizations engaged in trading activities;
montage items or subject to installation on the way;
capital and financial investments.

4. An asset is made by the Organization to accounting as fixed assets, if the following conditions are simultaneously satisfied:

b) the object is intended for use for a long time, i.e. time than 12 months or a conventional operational cycle, if it exceeds 12 months;

c) the organization does not imply a subsequent resale of this object;

d) the object is able to bring the organization economic benefits (income) in the future.

Useful use period is the period during which the use of the facility of fixed assets brings economic benefits (income) of the organization. For individual groups of fixed assets, useful life is determined on the basis of the amount of products (the amount of work in physical terms), which is expected to obtain as a result of using this object.

The main funds are also taken into account: capital investments on the fundamental improvement of land (drainage, irrigation and other landlocative works); Capital investments in rented facilities of fixed assets; Land plots, objects of environmental management (water, subsoil and other natural resources).

Assets for which the conditions provided for in paragraph 4 of this Regulation are being implemented, and the cost within the limits established in the organization's accounting policy, but no more than 40,000 rubles per unit may be reflected in accounting and financial statements in the composition of material and production reserves. In order to ensure the safety of these facilities in production or during operation, proper control of their movement should be organized.
(paragraph was introduced by order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n, as amended by the Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n)

In the case of one object of several parts, the useful deadlines are significantly different, each such part is taken into account as an independent inventory.

The object of fixed assets owned by two or several organizations is reflected by each organization as part of fixed assets in proportion to its share of common ownership.

II. Evaluation of fixed assets

7. Fixed assets are accepted for accounting at the initial cost.

Actual acquisition costs, construction and manufacture of fixed assets are:

the amounts paid in accordance with the contract supplier (seller), as well as the amounts paid for the delivery of an object and bring it to a state suitable for use;
the amounts paid to organizations for the implementation of work under the construction contract and other treaties;
the amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;
customs duties and customs fees;
non-refundable taxes, the state duty paid in connection with the acquisition of the facility of fixed assets;
remuneration paid by intermediary organization through which the facility of fixed assets was acquired;
other costs directly related to the acquisition, building and manufacturing facility of fixed assets.

9. The initial value of the fixed assets included in the contribution to the authorized (share) capital of the organization, their monetary assessment recognized by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

If it is impossible to establish the value of the values \u200b\u200btransferred or subject to the transmission by the Organization, the cost of fixed assets obtained by the Organization under contracts providing for the fulfillment of obligations (payment) by non-monetary means is determined on the basis of the cost in comparable circumstances, similar facilities of fixed assets are purchased.

14. The value of the fixed assets in which they are accepted for accounting is not subject to change, except for cases established by these and other provisions (standards) on accounting.
(as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

15. A commercial organization may not more than once a year (at the end of the reporting year) to overestimate groups of homogeneous facilities of fixed assets under the current (restorative) cost.

The results of the reassessment of fixed assets conducted at the end of the reporting year are reflected in accounting separately.
(paragraph was introduced by order of the Ministry of Finance of the Russian Federation of 18.05.2002 N 45n, as amended by the Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n)

The amount of the accommodation of the facility of fixed assets as a result of the revaluation is credited to the addition capital of the organization. The amount of the preamp of the object of fixed assets equal to the amount of its markup, carried out in previous reporting periods and attributed to the financial result as other expenses is credited to the financial result as other income.
(as amended by the orders of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n, from 24.12.2010 N 186n)

The amount of markdown of the object of fixed assets as a result of the revaluation refers to the financial result as other expenses. The amount of markdowns of the facility of fixed assets relates to a decrease in the additional capital of the organization formed by the amount of the accommodation of this facility conducted in previous reporting periods. Exceeding the amount of the mark of the object over the amount of the accommodation amount enrolled in the additional capital of the organization as a result of the revaluation carried out in the previous reporting periods, refers to the accounting of retained earnings ( uncoated loss).
(as amended by the orders of the Ministry of Finance of the Russian Federation of 18.05.2002 N 45n, from 24.12.2010 N 186n)

When the subject of fixed assets is disposed of, the amount of its completion is transferred from an additional capital of the Organization to the unallocated profit of the organization.

16. Excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.

III. Depreciation of fixed assets

17. The cost of fixed assets is repaid by depreciation, unless otherwise established by this Regulation.

Under the objects of fixed assets of non-profit organizations, depreciation is not accrued. On them, on the off-balance account, information is made of information on the amount of wear, accrued by a linear method in relation to the Procedure given in paragraph 19 of this Regulation.

According to the objects of the housing stock, which are taken into account in the composition of profitable investments in material values, depreciation is accrued in the general order.

18. The accrual of depreciation of fixed assets is made in one of the following ways:

linear way;
a method of reduced residue;
a way to write off the cost of the number of years of useful use;
the method of debiting value is proportional to the volume of products (works).

The use of one of the methods for accrualing depreciation on a group of homogeneous facilities of fixed assets is made during the entire useful use of objects included in this group.

19. The annual amount of depreciation deductions is determined:

with a linear method - based on the initial cost or (current (reducing) cost (in the case of revaluation) of the object of fixed assets and the rate of depreciation, calculated on the basis of the useful use of this object;
with a method of reduced residue - based on the residual value of the object of fixed assets at the beginning of the reporting year and the rate of depreciation, calculated on the basis of the useful life of this object and the coefficient not higher than 3, established by the organization;
with the method of debiting the cost of the sum of the number of years of useful use - based on the initial cost or (current (restorative) cost (in the case of a revaluation) of the object of fixed assets and the relation, in the numerator of which - the number of years remaining until the end of the useful use of the object, And in the denominator - the amount of the number of years of useful use of the object.

During the reporting year, depreciation deductions for fixed assets are accrued monthly independently of the method of accrual of 1/12 of the annual amount.

20. The useful life of the facility of fixed assets is determined by the organization when making an object to accounting.

Determining the useful life of the facility of fixed assets is made on the basis of:

expected time to use this object in accordance with expected performance or power;
expected physical wear, depending on the mode of operation (number of shifts), the natural conditions and influence of the aggressive environment, repair system;
regulatory and other restrictions on the use of this facility (for example, the lease term).

21. The accrual of depreciation on the facility of fixed assets begins from the first day of the month following the month of adopting this object to accounting, and is made to the full repayment of the value of this object or write off this facility from accounting.

25. Amount of accrued depreciation on fixed assets are recorded in accounting by accumulating appropriate amounts on a separate account.

IV. Restoration of fixed assets

26. Restoration of the facility of fixed assets can be carried out by repair, modernization and reconstruction.

28. Excluded. - Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n.

V. Disposal of fixed assets

29. The cost of the facility of fixed assets that is eliminated or is not able to bring the organization's economic benefits (income) in the future is subject to debiting from accounting.

The disposal of the facility of fixed assets is in the case of: sales; termination due to moral or physical wear; elimination with an accident, natural disaster and other emergency; transmission in the form of a contribution to the authorized (share) capital of another organization, a patent fund; transmissions under the contract of exchange, donation; contribution to the contribution under the agreement on joint activities; identifying shortages or deterioration of assets when inventory; partial liquidation when performing work on reconstruction; In other cases.

30. If the write-off of the facility of fixed assets is made as a result of its sale, then revenue from the sale is made to accounting in the amount agreed by the parties in the contract.

Vi. Disclosure of information in accounting reporting

32. Accounting is subject to disclosure with consideration, at least, the following information:

on the initial cost and amount of accrued depreciation on the main groups of fixed assets at the beginning and end of the reporting year;
on the movement of fixed assets during the reporting year on the main groups (admission, disposal, etc.);
about the methods of assessing the facilities of fixed assets obtained under contracts involving the fulfillment of obligations (payment) by non-monetary funds;
on changes in the value of fixed assets in which they are accepted for accounting (completion, retrofit, reconstruction, partial liquidation and reassessment of objects);
about the timing of the useful use of fixed assets (by major groups);
about the objects of fixed assets whose cost is not repaid;
about objects of fixed assets provided and obtained under the lease agreement;
about the facilities of fixed assets taken into account in the composition of income investments in material values;
about the methods of accrual depreciation on individual groups of fixed assets;
on the objects of real estate, completed and actually used in the process of state registration.

"On approval of the Regulation on accounting" Accounting for fixed assets "PBU 6/01"

In pursuance of the accounting reform program in accordance with international financial reporting standards, approved by the Decree of the Government of the Russian Federation of March 6, 1998 No. 283 (Meeting of the Legislation of the Russian Federation, 1998, No. 11, Article 1290), I order:
1. To approve the attached statement on accounting "Accounting for fixed assets" PBU 6/01.
2. To recognize the order of the Ministry of Finance of the Russian Federation of September 3, 1997 No. 65n "On Approval of the Accounting Regulation" Registration of fixed assets "PBU 6/97" (the order is registered at the Ministry of Justice of the Russian Federation of January 13, 1998, No. 1451 ) and clause 1 of changes to the regulatory legal acts on accounting, approved by the Order of the Ministry of Finance of the Russian Federation of March 24, 2000 No. 31N (the order is registered in the Ministry of Justice of the Russian Federation on April 26, 2000, registration number 2209).
3. Enter the present order starting from the 2001 financial statements.

Minister A. Kudrin

Position
in accounting "Accounting for fixed assets" PBU 6/01
(With amendments of May 18, 2002)

I. General provisions (pp 1 - 6)

II. Evaluation of fixed assets (pp 7 - 16)

III. Depreciation of fixed assets (pp 17 - 25)

IV. Restoration of fixed assets (pp 26 - 28)

V. Disposal of fixed assets (pp. 29 - 31)

Vi. Disclosure of information in the accounting reporting (p. 32)

I. General provisions

2. This provision is also applied regarding profitable investments in material values.

3. This provision is not applied to:

machines, equipment and other similar subjects listed as ready-made products in warehouses of manufacturers organizations like goods - in warehouses of organizations engaged in trading activities;
montage items or subject to installation on the way;
capital and financial investments.

4. For the purposes of this Regulation, when making accounting assets as fixed assets, a one-time fulfillment of the following conditions is needed:

a) use in the production of products when performing works or services or for the management needs of the organization;
b) use for a long time, i.e. useful use period over 12 months or an ordinary operational cycle, if it exceeds 12 months;
c) the organization does not expect a subsequent resale of assets data;
d) the ability to organize economic benefits (income) in the future.

5. The main means include: buildings, structures, working and power machines and equipment, measuring and regulating devices and devices, computer equipment, vehicles, tools, manufacturing and economic equipment and accessories, worker, productive and tribal livestock, perennial plantings, Outdoor roads and other relevant objects.
The main funds are also taken into account: capital investments on the fundamental improvement of land (drainage, irrigation and other landlocative works); Capital investments in rented facilities of fixed assets; Land plots, objects of environmental management (water, subsoil and other natural resources).

6. The unit of accounting of fixed assets is an inventory facility. The inventory facility of fixed assets is recognized as an object with all devices and accessories or a separate constructively separate object designed to perform certain independent functions, or a separate complex of structurally articulated items, which are a single integer and intended to perform certain work. The complex of constructive articulated items is one or several items of one or different destinations that have common devices and accessories, the overall control, mounted on one foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.
In the case of one object of several parts having different time Useful use, each such part is taken into account as an independent inventory.
The object of fixed assets owned by two or several organizations is reflected by each organization as part of fixed assets in proportion to its share of common ownership.

II. Evaluation of fixed assets

7. Fixed assets are accepted for accounting at the initial cost.

8. The initial value of the fixed assets acquired for the fee is recognized as the amount of the actual cost of the organization for the acquisition, structure and production, with the exception of tax on value added and other taxes (except in cases provided for by the legislation of the Russian Federation).

Actual acquisition costs, construction and manufacture of fixed assets are:

amounts paid in accordance with the Supplier's contract (seller);
the amounts paid to organizations for the implementation of work under the construction contract and other treaties;
the amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;
registration fees, government duties and other similar payments made in connection with the acquisition (receipt) of rights to the facility of fixed assets;
customs duties;
non-reportable taxes paid in connection with the acquisition of the facility of fixed assets;
remuneration paid by intermediary organization through which the facility of fixed assets was acquired;
other costs directly related to the acquisition, building and manufacturing facility of fixed assets. In particular, accrued before the adoption of the facility of fixed assets to accounting interest borrowed fundsIf they are brought to the acquisition, structures or manufacture of this object.
Not included in the actual acquisition costs, construction or manufacturing of fixed assets of general economic and other similar costs, except when they are directly related to the acquisition, construction or manufacture of fixed assets.
The actual costs of acquiring and building fixed assets are determined (decreased or increasing), taking into account the sum of differences arising in cases where payment is made in rubles in the amount equivalent to the amount in foreign currency (conditional monetary units). Under the sum of the difference means the difference between the ruble estimate, expressed in foreign currency (conditional monetary units) accounts payable On payment of the facility of fixed assets calculated on the official or other coherent rate at the date of adoption of it to accounting accounting, and the ruble assessment of this accounts payable, calculated on the official or other coherent rate at the date of its repayment.

9. The initial value of the fixed assets included in the deposit in the authorized (share) capital of the organization, their monetary assessment is recognized by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

10. The initial value of fixed assets received by the Organization under the Treaty of Darment (free) is recognized by their current market value at the date of adoption of accounting.

11. The initial value of the fixed assets received under contracts involving the fulfillment of obligations (payment) by non-monetary means is recognized as the value of the values \u200b\u200btransferred or to be transferred by the Organization. The cost of values \u200b\u200btransmitted or to be transferred to the Organization is established on the basis of the price, in comparable circumstances, the organization usually determines the cost of similar values.
If it is impossible to establish the value of the values \u200b\u200btransferred or subject to the transmission by the Organization, the cost of fixed assets obtained by the Organization under contracts providing for the fulfillment of obligations (payment) by non-monetary means is determined on the basis of the cost in comparable circumstances, similar facilities of fixed assets are purchased.

12. In the initial cost of fixed assets, determined in accordance with paragraphs 8, 9, 10 and 11 of these Regulations, the actual costs of the organization for the delivery of objects and bring them to a state suitable for use are also included.

14. The value of the fixed assets in which they are accepted for accounting is not subject to change, except for cases established by the legislation of the Russian Federation and this Regulation.
The change in the initial value of the fixed assets in which they are accepted for accounting is allowed in cases of completion, recycling, reconstruction, modernization, partial liquidation and reassessment of fixed assets.

15. A commercial organization may not more than once a year (at the beginning of the reporting year) to overestimate groups of homogeneous facilities of fixed assets under the current (restorative) cost by indexing or direct recalculation according to documented market prices.
When deciding on revaluation on such fixed assets, it should be borne in mind that later they are revalued regularly that the cost of fixed assets on which they are reflected in accounting and reporting, no difference from the current (restorative) cost.
The revaluation of the facility of fixed assets is carried out by recalculating its initial cost or the current (restorative) cost, if this object has been revalued earlier and the amount of depreciation accrued in the entire time of use of the object.
The results of the reassessment of fixed assets conducted as of the first number of reporting year are reflected in accounting separately. The results of the revaluation are not included in the accounting reporting data of the previous reporting year and are accepted when generating data accounting balance At the beginning of the reporting year.
The amount of the accommodation of the facility of fixed assets as a result of the revaluation is credited to the addition capital of the organization. The amount of the accommodation of the object of fixed assets equal to the amount of its markup, carried out in previous reporting periods and attributed to the profit and loss as operating expenses, refers to the account of profits and loss of the reporting period as an income.
The amount of markdowns of the object of fixed assets as a result of the revaluation refers to the account of the unallocated profits (uncovered loss). The amount of markdowns of the facility of fixed assets relates to a decrease in the additional capital of the organization formed by the amount of the accommodation of this facility conducted in previous reporting periods. Exceeding the summation of the object over the amount of the accommodation amount enrolled in the additional capital of the organization as a result of the revaluation carried out in the previous reporting periods refers to the account of the accounting of retained earnings (uncovered loss). The amount attributed to the accounting of retained earnings (uncovered loss) should be disclosed in the accounting statements of the organization.
When the subject of fixed assets is disposed of, the amount of its completion is transferred from an additional capital of the Organization to the unallocated profit of the organization.

16. Assessment of the object of fixed assets, the cost of which is expressed in foreign currency when acquiring, is produced in rubles by recalculating the amount in foreign currency at the rate Central Bank The Russian Federation acting on the date of adoption of the object to accounting.

III. Depreciation of fixed assets

17. The cost of fixed assets is repaid by depreciation, unless otherwise established by this Regulation.
According to the objects of the housing stock (residential buildings, hostels, apartments, etc.), external improvement facilities and other similar objects (forestry, road management, specialized facilities of the shipping situation, etc.), as well as productive livestock, buffaloms, whales and Deer, many years of plantings under the operating age, the cost is not repaid, i.e. Depreciation is not accrued. According to the specified facilities of fixed assets and facilities of fixed assets of non-profit organizations, depreciation is made at the end of the reporting year on the established norms of depreciation. Movement of wear amounts on specified objects is taken into account on a separate off-balance account.
The objects of fixed assets are not subject to depreciation, the consumer properties of which over time do not change (land plots and objects of environmental management).

18. The accrual of depreciation of fixed assets is made in one of the following ways:

linear way;
a method of reduced residue;
a way to write off the cost of the number of years of useful use;
the method of debiting value is proportional to the volume of products (works).

The use of one of the methods for accrualing depreciation on a group of homogeneous facilities of fixed assets is made during the entire useful use of objects included in this group.
Objects of fixed assets worth not more than 10,000 rubles per unit or other limit established in accounting policies based on technological features, as well as acquired books, brochures, etc. The publication is allowed to write off on the cost of production (sales costs) as they leave them into production or operation. In order to ensure the safety of these facilities in production or during operation, proper control of their movement should be organized.

19. The annual amount of depreciation deductions is determined:

with a linear method - based on the initial cost or (current (reducing) cost (in the case of revaluation) of the object of fixed assets and the rate of depreciation, calculated on the basis of the useful use of this object;
with a method of reduced residue - based on the residual value of the object of fixed assets at the beginning of the reporting year and the rate of depreciation, calculated on the basis of the useful use of this object and the acceleration coefficient established in accordance with the legislation of the Russian Federation;
with the method of write-off costs over the sum of the number of years of useful use - based on the initial cost or (current (restorative) cost (in the case of a revaluation) of the object of fixed assets and the relation, in the number of which the number of years remaining until the end of the useful use of the object, and In the denominator - the sum of the number of years of useful use of the object.

During the reporting year, depreciation deductions for fixed assets are accrued monthly independently of the method of accrual of 1/12 of the annual amount.
According to the main funds used in organizations with the seasonal nature of production, the annual amount of depreciation on fixed assets is accrued even during the period of the organization's work in the reporting year.
With the method of writing off the value in proportion to the volume of products (work), the accrual of depreciation deductions is made on the basis of the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial value of the object of fixed assets and the intended volume of products (works) for the entire useful use of the facility of fixed assets.

20. The useful life of the facility of fixed assets is determined by the organization when making an object to accounting.

Determining the useful life of the facility of fixed assets is made on the basis of:

expected time to use this object in accordance with expected performance or power;
expected physical wear, depending on the mode of operation (number of shifts), the natural conditions and influence of the aggressive environment, repair system;
regulatory and other restrictions on the use of this facility (for example, the lease term).

23. During the term of useful use of the object of fixed assets of accrued depreciation deductions, it is not suspended, except for its conversion to the decision of the Organization for Conservation for more than three months, as well as during the restoration period of which the duration of which exceeds 12 months.

25. Amount of accrued depreciation on fixed assets are recorded in accounting by accumulating appropriate amounts on a separate account.

IV. Restoration of fixed assets

26. Restoration of the facility of fixed assets can be carried out by repair, modernization and reconstruction.

27. The cost of restoring the object of fixed assets is reflected in the accounting records of the reporting period to which they relate. At the same time, the costs of modernization and reconstruction of the facility of fixed assets after their end may increase the initial cost of such an object, if the initially adopted regulatory indicators of functioning (useful use, power, quality of use, etc.) are improved as a result of modernization and reconstruction. The object of fixed assets.

28. In the case of one object, several parts that have different useful life, the replacement of each such part during recovery is taken into account as the disposal and acquisition of an independent inventory facility.

V. Disposal of fixed assets

29. The cost of the facility of fixed assets that is eliminated or is not constantly used to produce products, performing work and the provision of services or for the management needs of the Organization, is subject to debiting from accounting.
The disposal of the facility of fixed assets takes place in cases of sales, gratuitous transmission, write off in the event of moral and physical wear, elimination with accidents, natural disasters and other emergencies, transmission in the form of a contribution to the authorized (share) capital of other organizations.

30. If the write-off of the facility of fixed assets is made as a result of its sale, then revenue from the sale is made to accounting in the amount agreed by the parties in the contract.

31. Revenues and expenses from write-off from accounting of fixed assets are recorded in accounting in the reporting period to which they relate. Revenues and expenses from the write-off of fixed assets from accounting are subject to enrollment on the account of profits and losses as operating income and expenses.

Vi. Disclosure of information in accounting reporting

32. The accounting statements shall be disclosed, taking into account the materiality of at least the following information:

on the initial cost and amount of accrued depreciation on the main groups of fixed assets at the beginning and end of the reporting year;
on the movement of fixed assets during the reporting year on the main groups (admission, disposal, etc.);
about the methods of assessing the facilities of fixed assets obtained under contracts involving the fulfillment of obligations (payment) by non-monetary funds;
on changes in the value of fixed assets in which they are accepted for accounting (completion, retrofit, reconstruction, partial liquidation and reassessment of objects);
about the timing of the useful use of fixed assets (by major groups);
about the objects of fixed assets whose cost is not repaid;
about objects of fixed assets provided and obtained under the lease agreement;
about the methods of accrual depreciation on individual groups of fixed assets;
on the objects of real estate, completed and actually used in the process of state registration.

1. To approve the attached statement on accounting "Accounting for fixed assets" PBU 6/01.

3. Enter the present order starting from the 2001 financial statements.

Minister
A.L.Kudrin

Approved
Order of the Ministry of Finance
Russian Federation
from 30.03.2001 N 26n

Position accounting "Accounting for fixed assets" PBU 6/01

I. General provisions

1. This Regulation establishes the rules for the formation of information on the basic means of the organization. The organization hereinafter refers to a legal entity under the legislation of the Russian Federation (with the exception of credit institutions and state (municipal) institutions). (as amended by the order of the Ministry of Finance of the Russian Federation of 25.10.2010 N 132n)

2. The item is excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

3. This provision is not applied to:

machines, equipment and other similar objects listed as finished products in warehouses of organizations - manufacturers like goods - in warehouses of organizations engaged in trading activities;

montage items or subject to installation on the way;

capital and financial investments.

4. An asset is made by the Organization to accounting as fixed assets, if the following conditions are simultaneously satisfied:

b) the object is intended for use for a long time, i.e. time than 12 months or a conventional operational cycle, if it exceeds 12 months;

c) the organization does not imply a subsequent resale of this object;

d) the object is able to bring the organization economic benefits (income) in the future.

Fixed assets intended solely to provide an organization for temporary possession and use or temporary use in order to obtain income are recorded in accounting and financial statements in profitable investments in material values. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

Assets for which the conditions provided for in paragraph 4 of this Regulation are being implemented, and the cost within the limits established in the organization's accounting policy, but no more than 40,000 rubles per unit may be reflected in accounting and financial statements in the composition of material and production reserves. In order to ensure the safety of these facilities in production or during operation, proper control of their movement should be organized. (as amended by the orders of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n, from 24.12.2010 N 186n)

In the case of one object of several parts, the useful deadlines are significantly different, each such part is taken into account as an independent inventory. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

The object of fixed assets owned by two or several organizations is reflected by each organization as part of fixed assets in proportion to its share of common ownership.

II. Evaluation of fixed assets

7. Fixed assets are accepted for accounting at the initial cost.

Actual acquisition costs, construction and manufacture of fixed assets are:

the amounts paid in accordance with the contract supplier (seller), as well as the amounts paid for the delivery of an object and bring it to a state suitable for use; (as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

the amounts paid to organizations for the implementation of work under the construction contract and other treaties;

the amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;

customs duties and customs fees; (as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

non-refundable taxes, the state duty paid in connection with the acquisition of the facility of fixed assets; (as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

remuneration paid by intermediary organization through which the facility of fixed assets was acquired;

other costs directly related to the acquisition, building and manufacturing facility of fixed assets. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

8.1. The organization that is entitled to apply simplified ways of accounting, including simplified accounting (financial) reporting, can determine the initial value of fixed assets: (as amended by the Order of the Ministry of Finance of the Russian Federation of 05/16/2016 N 64N)

a) when they acquire them for a fee - at the price of the supplier (seller) and installation costs (in the presence of such costs and if they are not taken into account in the price); (as amended by the Order of the Ministry of Finance of the Russian Federation of 05/16/2016 N 64N)

b) in their construction (manufacturing) - in the amount paid under construction contract agreements and other treaties concluded for the purpose of acquiring, structuring and manufacturing fixed assets. (as amended by the Order of the Ministry of Finance of the Russian Federation of 05/16/2016 N 64N)

At the same time, other costs directly related to the acquisition, building and manufacturing facility of fixed assets are included in the cost of the usual activities in the full amount in the period in which they were incurred. (as amended by the Order of the Ministry of Finance of the Russian Federation of 05/16/2016 N 64N)

10. The initial value of the fixed assets received by the organization under the contract of donation (free), their current market value is recognized at the date of adoption of accounting as investments in non-current assets. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

12. The initial cost of facilities of fixed assets adopted for accounting in accordance with paragraphs 9, 10 and 11 is determined in relation to the Procedure given in paragraph 8 of this Regulation. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

14. The value of the fixed assets in which they are accepted for accounting is not subject to change, except for cases established by these and other provisions (standards) on accounting. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

The change in the initial value of the fixed assets in which they are accepted for accounting is allowed in cases of completion, recycling, reconstruction, modernization, partial liquidation and reassessment of fixed assets. (as amended by the Order of the Ministry of Finance of the Russian Federation of 18.05.2002 N 45n)

15. A commercial organization may not more than once a year (at the end of the reporting year) to overestimate groups of homogeneous facilities of fixed assets under the current (restorative) cost. (as amended by the orders of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n, from 24.12.2010 N 186n)

The revaluation of the facility of fixed assets is carried out by recalculating its initial cost or the current (restorative) cost, if this object has been revalued earlier and the amount of depreciation accrued in the entire time of use of the object. (as amended by the Order of the Ministry of Finance of the Russian Federation of 18.05.2002 N 45n)

The results of the reassessment of fixed assets conducted at the end of the reporting year are reflected in accounting separately. (as amended by the orders of the Ministry of Finance of the Russian Federation of 18.05.2002 N 45n, from 24.12.2010 N 186n)

The amount of the accommodation of the facility of fixed assets as a result of the revaluation is credited to the addition capital of the organization. The amount of the preamp of the object of fixed assets equal to the amount of its markup, carried out in previous reporting periods and attributed to the financial result as other expenses is credited to the financial result as other income. (as amended by the orders of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n, from 24.12.2010 N 186n)

The amount of markdown of fixed assets as a result of the revaluation refers to the financial result as other expenses, should be disclosed in the accounting statements of the organization. The amount of markdowns of the facility of fixed assets relates to a decrease in the additional capital of the organization formed by the amount of the accommodation of this facility conducted in previous reporting periods. (as amended by the orders of the Ministry of Finance of the Russian Federation of 18.05.2002 N 45n, from 24.12.2010 N 186n)

When the subject of fixed assets is disposed of, the amount of its completion is transferred from an additional capital of the Organization to the unallocated profit of the organization.

16. The item is excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n)

III. Depreciation of fixed assets

17. The cost of fixed assets is repaid by depreciation, unless otherwise established by this Regulation.

According to the objects of the housing stock, which are taken into account in the composition of profitable investments in material values, depreciation is accrued in the general order. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

The objects of fixed assets are not subject to depreciation, the consumer properties of which over time do not change (land plots; objects of environmental management; objects related to museum subjects and museum collections, etc.). (as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

18. The accrual of depreciation of fixed assets is made in one of the following ways:

linear way;

a method of reduced residue;

a way to write off the cost of the number of years of useful use;

the method of debiting value is proportional to the volume of products (works).

The use of one of the methods for accrualing depreciation on a group of homogeneous facilities of fixed assets is made during the entire useful use of objects included in this group.

19. The annual amount of depreciation deductions is determined:

with the method of write-off costs over the sum of the number of years of useful use - based on the initial cost or (current (restorative) cost (in the case of a revaluation) of the object of fixed assets and the relation, in the number of which the number of years remaining until the end of the useful use of the object, and In the denominator - the sum of the number of years of useful use of the object.

During the reporting year, depreciation deductions for fixed assets are accrued monthly independently of the method of accrual of 1/12 of the annual amount.

An organization that is entitled to apply simplified ways of conducting accounting, including simplified accounting (financial) reporting, may: (as amended by the Order of the Ministry of Finance of the Russian Federation of 05/16/2016 N 64N)

called the annual amount of depreciation at a time as of December 31 of the reporting year or periodically during the reporting year for periods defined by the Organization; (as amended by the Order of the Ministry of Finance of the Russian Federation of 05/16/2016 N 64N)

called the depreciation of the production and economic inventory at a time in the amount of the initial value of the facilities of such funds in their acceptance of accounting. (as amended by the Order of the Ministry of Finance of the Russian Federation of 05/16/2016 N 64N)

20. The useful life of the facility of fixed assets is determined by the organization when making an object to accounting.

Determining the useful life of the facility of fixed assets is made on the basis of:

expected time to use this object in accordance with expected performance or power;

expected physical wear, depending on the mode of operation (number of shifts), the natural conditions and influence of the aggressive environment, repair system;

regulatory and other restrictions on the use of this facility (for example, lease term).

25. Amount of accrued depreciation on fixed assets are recorded in accounting by accumulating appropriate amounts on a separate account.

IV. Restoration of fixed assets

26. Restoration of the facility of fixed assets can be carried out by repair, modernization and reconstruction.

28. The item is excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

V. Disposal of fixed assets

29. The cost of the facility of fixed assets that is eliminated or is not able to bring the organization's economic benefits (income) in the future is subject to debiting from accounting. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

32. Accounting is subject to disclosure with consideration, at least, the following information:

on the initial cost and amount of accrued depreciation on the main groups of fixed assets at the beginning and end of the reporting year;

on the movement of fixed assets during the reporting year on the main groups (admission, disposal, etc.);

about the methods of assessing the facilities of fixed assets obtained under contracts involving the fulfillment of obligations (payment) by non-monetary funds;

on changes in the value of fixed assets in which they are accepted for accounting (completion, retrofit, reconstruction, partial liquidation and reassessment of objects);

about the timing of the useful use of fixed assets (by major groups);

about the objects of fixed assets whose cost is not repaid;

"Calculation", N 1, 2002

Some enterprises already in 2001 conducted their accounting in accordance with the Regulation on accounting "Accounting for fixed assets" (PBU 6/01) approved by the Order of the Ministry of Finance of Russia of March 30, 2001 N 26N. But many organizations, referring to contradictions in legislation, this order ignored. However, from January 1, 2002, everyone is obliged to reckon with PBU 6/01.

What applies to fixed assets

The main means are: buildings, structures, workers and power machines, equipment, measuring and regulating devices and devices, computer equipment, vehicles, tools, workers, productive and tribal livestock, perennial plantings, intra-economic roads, etc. This is indicated in P. 5 PBU 6/01.

Also, fundamental investments include capital investments in the leased property, land plots, environmental management objects and funds aimed at indigenous soil improvement.

The criteria for which assets relate to fixed assets are indicated in P.4 PBU 6/01:

the acquired object should be used in the production of products, when performing work or services or for managerial needs;
the time of use should exceed 12 months;
the facility should continue to bring organizations for or other economic benefits;
the organization has acquired it not for resale.

All these conditions must be performed simultaneously. And only then the asset is the main means.

Entry of fixed assets Acquisition, construction or manufacture

In this case initial cost The main means is equal to the amount of actual costs. The list of these costs is given in P.8 PBU 6/01. It includes:

amounts that in accordance with the contract must pay the Seller or Contractor;
registration fees;
customs duties;
non-refundable taxes;
remuneration to intermediary organizations;
summary differences.

According to paragraph 12 of PBU 6/01, the initial cost of fixed assets includes even delivery costs and bringing these assets to a state suitable for use.

This list is not limited to the above costs, and therefore an enterprise may include in the initial cost of fixed assets any costs that are directly related to its acquisition, construction or manufacturing.

Note. Purchase costs take into account the account 08 "Investments in non-current assets". In the accounting of the enterprise, such a wiring is made:

Debit 08 Credit 60 (76, 10, 70, 69 ...)

the costs of acquiring fixed assets are reflected.

After the organization enters the main means of operation, these costs need to be written off to the debit of account 01 "Fixed assets":

Debit 01 Credit 08

the facility of fixed assets was commissioned.

Example. LLC "EXTIS" acquired a lathe for 144,000 rubles. (including VAT - 24,000 rubles). The costs of setting up the machine, rendered by a third-party organization, amounted to 6,000 rubles. (including VAT - 1000 rub.).

In the accounting of EXIS LLC, the accountant must do the following wiring:

Debit 08 Credit 60

120 000 rubles. (144,000 - 24,000) - acquired a lathe;

Debit 19 Credit 60

24 000 rubles. - VAT accounts for the acquired machine;

Debit 60 Credit 51

144 000 rub. - Listed cash in payment for the machine;

Debit 08 Credit 60

5000 rub. (6000 - 1000) - Costs for setting up the machine are taken into account;

Debit 19 Credit 60

1000 rub. - accounting VAT for services;

Debit 60 Credit 51

6000 rub. - transfer of funds to pay for the service for setting up the machine;

Debit 68 Credit 19

25 000 rub. (24,000 + 1000) - produced deduction on VAT;

Debit 01 Credit 08

125 000 rub. (120,000 + 5000) - a lathe was put into operation.

Capital contribution

Fixed assets can enter an enterprise as a contribution to authorized capital. According to P.9 PBU 6/01, such objects need to be considered at the cost agreed by the founders of the organization.

Attention! It should be borne in mind that the price of the fixed assets that the founders establish must confirm the independent appraiser. It is said in paragraph 3 of Article 34 Federal Law dated December 26, 1995 N 208-FZ "On Joint-Stock Companies".

In limited liability companies, the appraiser should be attracted only under the condition that the nominal value of the share paid by the main means exceeds 200 minimum wage (paragraph 2 of Article 15 of the Federal Law of February 8, 1998 N 14-FZ "On Limited Liability Societies" ).

In the initial value of fixed assets obtained as a contribution to share capital include the cost of the enterprise on their delivery and installation.

Example. ZAO "Nova" received from LLC "Diagonal" as a contribution to the authorized capital of the lathe. Its value agreed with the founders and confirmed by an independent appraiser amounted to 144,000 rubles. Transport company transport firm, whose services amounted to 9600 rubles.

In registering "Nova", these operations are reflected in the following wiring:

Debit 08 Credit 75

144 000 rub. - entered the lathe at the expense of the contribution to the authorized capital from LLC "Diagonal";

Debit 08 Credit 60

9600 rub. - the cost of transporting the machine is taken into account;

Debit 01 Credit 08

153 600 rub. (144 000 + 9600) - lathe put into operation.

Gratuitous receipt of fixed assets

Note. Organizations, having received free funds, should take them into account at market value (pm 10 PBU 6/01). At first, this cost must be included in the income of future periods of the organization and attributed to 98 "income of future periods".

Then, as depreciation accrues, the corresponding amounts need to be written off from this account to non-deactive income, that is, on credit account 91 "Other income and expenses".

Such an order is provided for clause 47 Methodical recommendations On the procedure for the formation of indicators of accounting reporting, which were approved by the Order of the Ministry of Finance of Russia of June 28, 2000 N 60N.

Example. In January 2002, LLC "subskraba" received from individual equipment. Its market value amounted to 60,000 rubles. Monthly sum Depreciation on this equipment - 500 rubles.

In January 2002, the following postings are made in accounting of enterprises:

Debit 08 Credit 98 subaccount "gratuitous arrivals"

60 000 rubles. - the market value is reflected for free equipment;

Debit 01 Credit 08

60 000 rub. - Installation equipment has been introduced.

In February 2002, such wiring should be made in the account:

Debit 20 Credit 02

500 rub. - accrued equipment depreciation;

Debit 98 subaccount "gratuitous arrivals" Credit 91 subaccount "Other income"

500 rub. - Included in non-dealer income part of the value of free equipment received.

Property exchange for fixed assets

Your company can convey any property, and for it, for example, to receive, for example, fixed assets. What is their initial cost?

In this case, it is equal to the price of property that was transmitted. And the cost of the transferred property corresponds to the price, in comparable circumstances, the company determines the cost of similar goods (values).

Note. Often it is impossible to determine this price. Then the cost of assets obtained is determined based on the price, according to which the company is usually acquires similar fixed assets.

And if the difference arises between the cost of the obtained and transmitted values, reflect it as non-engineering income and expenses.

Example. CJSC East concluded a contract of exchange with LLC "West". According to this agreement, East supplies the "west" of 400 units of its own products. In exchange for this "West" must pass the machine. Such an exchange of the part was recognized as equivalent.

CJSC East usually implements its products at a price of 600 rubles. (including VAT - 100 rubles). Cost of products - 300 rubles.

The machine of this type costs 288,000 rubles. (including VAT - 48,000 rubles).

The following postings are made in the East CJSC:

Debit 62 Credit 90 subaccount "Revenue"

288 000 rub. - reflected revenue from the sale of products based on the cost of the machine;

Debit 90 subaccount "VAT" Credit 68 subaccount "Calculations on VAT"

48 000 rub. - accrued value added tax;

Debit 90 subaccount "Cost of sales" Credit 43

120 000 rubles. (300 rubles. X 400 pcs.) - Clealed the cost of production transmitted under the contract of exchanges;

Debit 26 Credit 68 subaccount "Calculations for tax on users of roads"

2400 rub. ((288,000 rubles. - 48 000 rub.) X 1%) - Accrued tax on users of roads;

Debit 90 subaccount "Cost of sales" Credit 26

2400 rub. - responsible for the implementation of the accrued tax on users of roads;

Debit 08 Credit 60

200 000 rubles. ((600 rubles. - 100 rubles.) X 400 pcs.) - Called the resulting machine on the basis of the cost of transmitted products excluding VAT;

Debit 19 Credit 60

40 000 rubles. (100 rubles. X 400 pcs.) - VAT accounts for the acquired machine;

Debit 60 Credit 62

240,000 rubles. - obligations under the Mena Treaty;

Debit 91 subaccount "Other expenses" Credit 62

48 000 rub. (288,000 - 240,000) - reflected the difference between the cost of the machine and the cost of products sold;

Debit 01 Credit 08

200 000 rubles. - machine was put into operation;

Debit 68 subaccount "Calculations on VAT" Credit 19

40 000 rubles. - made deduction on VAT.

Revaluation of fixed assets

At the beginning of the reporting year, the organization can revaluate fixed assets. Moreover, a separate facility of fixed assets should be overestimated, but a group of homogeneous objects. At the same time, the accountant can use two ways: indexation and direct recalculation.

Attention! But keep in mind if the company overestimates its fixed assets, then subsequently it will have to carry out such revaluation every year. This is indicated in paragraph 15 of PBU 6/01.

The amount of assets of assets primarily reduces the additional capital of the organization, which is created in the account of the amount of the accommodation of this object.

In the accounting accounting of the organization, this is reflected by the following wiring:

Debit 83 Credit 01

reduced the initial cost of the object of fixed assets to the rehabilitation cost;

Debit 02 Credit 83

reduced depreciation amount accrued during the operation of the facility of fixed assets.

But sometimes the amount of additional capital is missing to cover the size of the markup. Then the amount of exceeding should be attributed to the profit and loss account in the form of an operational consumption.

Having experienced fixed assets, the accountant must take the following wiring:

Debit 01 Credit 83

increased the initial value of the object of fixed assets to the rehabilitation cost;

Debit 83 Credit 02

the depreciation accrued during the operation of the main fund facility is increased.

Note. And remember that the sum of the accommodation of the object of fixed assets, equal to the mark-up conducted in the previous reporting periods, and which was taken into account on the account and loss accounts, also applies to this account - now in the form of income.

Example. In January 2002, the "West" LLC conducted a revaluation of the lathe. As a result, its value decreased by 75,000 rubles., And the amount of depreciation is 25,000 rubles.

Suppose that in early 2001 the organization carried out a revaluation, as a result of which the initial cost of the machine increased by 30,000 rubles, and the amount of depreciation was 10,000 rubles.

In early 2001, wiring were made in accounting:

Debit 01 Credit 83

30 000 rub. - Increased the initial cost of the lathe;

Debit 83 Credit 02

10 000 rubles. - increased depreciation.

In January 2002, the revaluation results are reflected in such wiring:

Debit 83 Credit 01

30 000 rubles. - reduced the initial cost of the lathe in terms of the previously carried out;

Debit 02 Credit 83

10 000 rub. - reduced depreciation amount;

Debit 91 subaccount "Other expenses" Credit 01

45 000 rub. (75,000 - 30,000) - reduced the initial cost of the lathe;

Debit 02 Credit 91 subaccount "Other income"

15 000 rubles. (25 000 - 10 000) - reduced depreciation amount.

Implementation of fixed assets

If the disposal of fixed assets is related to their sale, then the revenue is determined on the basis of the price that the parties to the contract determined. Income and expenses in this case are operating.

Note. It should be borne in mind that, according to paragraph 15 of the PBU 6/01, the amount of the accommodation for the departing facilities of fixed assets should be transferred from additional capital to the unallocated profits of the organization. In accounting, this is reflected by the following wiring:

Debit 83 Credit 84

daocence was written off for the retired facility of fixed assets.

Example. In January 2002, ZAO "South" implemented a computer for 12,000 rubles. (including VAT - 2000 rubles.). The cost of the computer on which he was listed in the account - 9000 rubles, and the amount of accrued depreciation was by the time of sale 1800 rubles.

In 2001, the organization overestimated the computer. As a result, the amount of the DAVEMENT was 800 rubles.

Including you need to make such wiring:

Debit 76 Credit 91 subaccount "Other income"

12 000 rubles. - Revenue is reflected from the sale of a computer and the debt of the buyer;

Debit 91 subaccount "Other expenses" Credit 68

2000 rubles. - accrued VAT from the implementation;

Debit 01 subaccount "Disposal of fixed assets" Credit 01

9000 rub. - written on the cost of the computer, on which he was listed in the account;

Debit 02 Credit 01 subaccount "Disposal of fixed assets"

1800 rub. - the amount of accrued depreciation is written off;

Debit 91 subaccount "Other expenses" Credit 01 subaccount "Disposal of fixed assets"

7200 rub. - Spired residual value computer;

Debit 91 subaccount "Saldo of other income and expenses" Credit 99

4800 rub. (12,000 - 7200) - the profit from the sale of a computer is reflected;

Debit 83 Credit 84

800 rubles. - Daopwards written off on a solder sold.

How depreciation is accrued

Depreciation of fixed assets is charged in one of the following ways:

linear;
reduced residue;
write off the cost of the sum of the number of years of useful use;
writing the cost is proportional to the volume of products.

Attention! By choosing one of these methods, the organization should apply it for a group of homogeneous fixed assets. And with the depreciation will have to be charged the selected way throughout the useful use of the objects that are included in this group.

And according to the facilities of fixed assets whose price is not more than 2000 rubles. For a unit, as well as on books, brochures and other types of printed products, another order repayment is installed. They can immediately write off on costs.

Example. In 2002, Zigzag LLC acquired a ceramic tile cutting machine. The cost of the machine is 1800 rubles. (including VAT - 300 rubles.).

The following wiring is made in accounting LLC "Zigzag":

Debit 08 Credit 60

1500 rub. - reflected the arrival of the machine for cutting ceramic tiles;

Debit 19 Credit 60

300 rub. - VAT accounts for the acquired machine;

Debit 60 Credit 51

1800 rub. - transfer funds to pay for the machine;

Debit 01 Credit 08

1500 rub. - Machine commissioned.

Since the initial cost of the machine is equal to 1500 rubles, and this is less than 2000 rubles., Zigzag, putting it into operation, can immediately write off the entire cost of the machine on costs. In the account you need to make such a wiring:

Debit 26 Credit 01

1500 rub. - The cost of the machine for cutting ceramic tiles on costs is attributed.

Attention! Depreciation is charged not at all objects of fixed assets. Those objects on which it is not charged is indicated in paragraph 17 of PBU 6/01. These are objects of housing stock, external improvement, productive livestock, as well as perennial plantings that have not achieved operational age.

In addition, depreciation and those assets, the consumer properties of which are not changed over time. for example, Land plots and objects of environmental management.