Income tax liability. Permanent and temporary differences. Deferred tax assets and liabilities. Temporary differences, deferred tax asset and IT

Technical inventory is a detailed description of real estate, taking into account qualitative and quantitative indicators. The main purpose of the procedure is to reconcile the received data, taking into account the changes made. With the help of inventory, the property status of legal entities is taken into account. Inventory allows you to determine the degree of deterioration of the object real estate, which may affect the increase or decrease in the cadastral value.

Objects subject to inventory

Objects that require technical inventory, are units of account, with certain characteristics and legal status.

The object can be a whole property complex, or, if necessary, one accounting unit is divided into several, which is accompanied by accompanying documentation. As a rule, when crushing a complex of structures, it is supposed to erect walls or fences as a dividing line. Conditional differentiation is not allowed.

In addition, a technical inventory is required for construction in progress and unauthorized construction in order to confirm the legality of construction and ownerless structures.

Objects of external improvement, that is, sites, bridges, driveways and even green spaces, are also subject to inventory. The objects of transmission devices, electric transport, that is, sewers, oil pipelines and other objects fall into this category.

The current legislation provides for an inextricable link between a land plot, its designated purpose and the object itself, subject to inventory.

Kinds

The legislation distinguishes 3 types of inventory of real estate:

• primary;
• planned;
• unscheduled.

The primary is carried out for the purpose of registering real estate, drawing up a plan and a passport. This type of work involves an accurate determination of the location of the structure and the type of ownership.

Planned works are carried out with a frequency of 5 years, but not more often than 1 time in 3 years. The inventory can be initiated by the regional authorities.

An unscheduled or current technical inventory is initiated by the owners of real estate by submitting an appropriate application to the BTI on a paid basis. Such an inventory may be required after re-planning, refurbishment or changes in other characteristics.

Authorized entities

The Bureau of Technical Inventory is the main authorized legal entity that can carry out an inventory. At this institution branches throughout the country, and the archives of this person store all data about housing stock country. BTI bodies work closely with Rosreestr, housing and communal services and housing departments, with local departments of architecture and committees on land issues, other structural divisions authorities.

Scheduled state technical inventory is carried out by special unitary or government agencies who are authorized to this species works federal agency subjects. Reconciliation of land plots is carried out by Rostekhinventarizatsiya, whose branches are also located throughout the country.

Work procedure

Technical inventory of real estate involves 2 stages.

As a result, a separate technical passport is drawn up for each real estate object. The BTI bodies form an inventory file with the assignment of a separate number, registry and inventory.

One of the constituent documents of title to a real estate object must include the act of commissioning, project documentation, if the inventory is carried out after reconstruction.

Terms of work

The Bureau of Technical Inventory has 1 month to complete the work. If a particular real estate object is large, high-rise and "tangled" architecture, then the term can be adjusted by the parties in the contract.

What does a technical sheet look like?

Based on the results of the technical inventory of real estate, a technical passport is drawn up.

The first section of the passport describes general information about the ownership of the real estate object.

In the second section of the document, an explication is placed and the grounds for land ownership are prescribed, for example, a certificate of ownership or other documents.

The third section contains descriptions of the building. The letter designation of the building is entered in the 1st column of the table. The second column describes the purpose, that is, residential or non-residential, extension. The remaining columns contain the data obtained during the measurements.

IN last section described technical condition, purpose and cost.

The following documents are attached to the passport:

• horizontal, transverse and longitudinal plans, sections;
• situational plan of the territory, that is, with reference to a specific area;
• fieldwork materials and outlines.

Land inventory

Like other real estate, all lands that do not belong to the category of agricultural land are subject to mandatory technical inventory. In the course of the work, the location of the site, the composition of the land are specified and quality characteristics, area. After the work is completed, a cadastral passport is drawn up with a descriptive part and a situational plan. Land inventory is required most often when it is necessary to re-register ownership of the land.

Land surveying is one of the types of technical inventory. This complex works which are carried out if it is necessary to restore and secure borders on the ground. As a rule, a technical inventory of real estate objects is necessarily carried out upon receipt of a new land plot, both by legal entities and individuals. It is possible that the previously issued title documents were drawn up without fixing the boundaries on the ground. It is also necessary to restore borders in the event of disputes between neighbors.

Like all types of design and survey work, legal entities and individuals who have received the right to conduct such activities through the issuance of a license have the opportunity to carry out.

Stages of work:

• analysis of existing documents;
• field surveys and drawing up a technical project;
• coordination of boundaries with the owner and subcontractors;
• determination of the exact area and drawing up a drawing of the boundaries;
• formation of a boundary file and transfer to the archive.

Cadastral passport

Unlike the technical plan for technical inventory objects, the cadastral plan implies summary information that is located on only 2 sheets. On the first page the object is briefly described, on the 2nd - situational plan.

Inventory of objects of external improvement

External amenities include:

• facilities for the collection and removal of household and other waste;
• pumping stations and other water supply and sewerage facilities;
• outdoor lighting and advertising;
• green spaces;
• construction of engineering protection systems for the territory;
• household premises in the territories of residential developments;
• small architectural forms.

Technical inventory of real estate in this case can be primary and current. The latter is carried out to clarify and make changes that have occurred after the initial inventory procedure.

If the inventoryed objects have a single administrative name, but are on the balance sheet of different state structures, then 1 passport is drawn up anyway, which reflects the ownership of individual land users. The cost and procedure for carrying out work is determined by the department of improvement of the city or town.

As in other cases, the technical inventory consists of establishing the area of ​​the object, boundaries, real estate is classified and applied to the scheme. Then the quantitative and qualitative characteristics, the condition of the elements and the degree of wear are described.

The fight against monopoly

Technical accounting and technical inventory were previously the prerogative of the State Bureau of Technical Inventory. For elimination negative consequences monopoly, a system of accreditation of state-owned enterprises has been introduced to date.

Although if the passport is lost, then it is still better to contact the BTI, since these bodies are still the custodians of the archives.

It should be noted that the procedure for preparing a technical passport and its periodic updating should not be neglected. Without this document, it will be impossible to formalize the rights to real estate, donate it or sell it. For legal entities, this document is the basis for the calculation of depreciation and taxes.

Real estate refers to fixed assets, so the inventory of the company's real estate has some features regarding the timing of its implementation. About how the inventory of real estate (buildings, structures, premises, etc.) is carried out, we will tell in this article.

How is an inventory of real estate carried out?

Each company must periodically conduct inventories of its property. This is done to ensure the accuracy of the data. accounting, which ultimately gives an idea of ​​the company's financial position, its assets, liabilities, settlements. In this regard, a mandatory inventory is provided before compiling the annual financial statements.

Unlike other inventory items, the condition of fixed assets, including real estate, is checked not every year, but once every three years. At the same time, if the inventory was carried out after October 1 of the reporting year, then in relation to the inspected property before delivery annual balance it does not need to be done again.

In this case, the inventory procedure is largely the same as in relation to other property of the company:

• inventory is carried out on the basis of an order (instruction, resolution) of the company's management;
• a commission is formed, in which it is not allowed to include persons responsible for the safety of the property being checked;
• financially responsible persons give receipts;
• the inventory procedure is carried out in the presence of all members of such a commission, as well as financially responsible persons.

During the inventory of real estate, the verification of title and technical documents for the property is carried out. If a technical inventory was carried out, then the commission checks the availability technical passport and compliance of the information reflected there with accounting data.

The results of the inventory are indicated in the inventory. To do this, you can use the INV-1 form, approved by the State Statistics Committee, in which, among other things, you need to indicate the name, purpose, characteristics, inventory number real estate object.

If discrepancies between the inventory and accounting data are identified, a collation statement is compiled. For these purposes, you can use the form of the State Statistics Committee INV-18.

The results of the inventory are indicated in inventory list. Its form (INV-26) is also approved by the State Statistics Committee in Decree No. 26 dated March 27, 2000 and, like other forms, is not mandatory.

Inventory of leased real estate

First of all, it should be noted that when transferring property for rent, its mandatory inventory must be carried out (clause 27 of the order of the Ministry of Finance No. 34n of 07/29/98). Therefore, it must be carried out by the landlord.

In addition, such property must be accounted for in the lessee's accounting on off-balance accounts and is also subject to inventory. This follows from clause 1.3 of the Methodological Guidelines (approved by the Ministry of Finance in Order No. 49 dated 06/13/95), according to which the company must conduct an inventory of property that does not belong to it, received on lease. The inventory of leased property is carried out together with the rest of the property, but has some peculiarities.

According to Guidelines based on the results of the inventory of the leased property, separate inventories should be drawn up (clause 2.11), which reflect the lessor - the owner of the property. One copy of such an inventory must be transferred to the lessor. When discrepancies are established between the accounting data and the inventory of the leased real estate, a separate collation sheet should be drawn up. These rules are spelled out in the resolution of the State Statistics Committee No. 88 of 18.08.98.

When conducting an inventory of leased property, certain difficulties may arise due to the lack of all the necessary information. For example, an inventory of a leased building is being carried out, but there is no information about its value. The solution to the issue in such a situation may be to obtain information about the value of the property from the landlord. Also, this cost could be foreseen in advance in the lease agreement in order to immediately reflect it in the accounting when accepting property according to the act.

After that, the specialists of the organization will issue a technical passport of the object. Inventory evaluation of the property is also carried out by BTI. It should be noted that the value indicated by the results of the work is not the market value. In the inventory assessment, only the footage is taken into account, the location and condition of the property are not taken into account. Drawing up a land surveying plan, a house plan - all these are the functions of the BTI. One of the main services provided by the BTI is the issuance of certificates, extracts and other documents. Almost all of them are paid. Only a few certificates are issued free of charge. What documents can be obtained? In the BTI you can get various certificates, extracts, plans and passports for real estate. For example, owners of private houses receive a certificate in 11 forms, and owners of land plots in the third.

Can cadastral engineers issue technical passports

The final cost of the work is calculated after studying the provided documentation and drawing up an estimate. **The final deadline is calculated depending on the availability of the necessary documentation and the conditions for the production of work. Technical description non-residential building in the Mytishchi district of Tech.
description of access roads Balashikha How we work: The procedure for conducting a technical inventory is carried out in several stages:

1. Collection of original documentation. List required documents depends on the type of technical inventory.
   During the initial inventory, it is required project documentation, cadastral passports.
2. Measurement of an object by an inventory engineer.

Technical inventory

Attention

If such a right commercial organizations not granted, they are not entitled to deal with issues of technical inventory of real estate. For example, in Moscow, the technical inventory of real estate, including the legal registration of an object, is carried out by the Moscow City Bureau of Technical Inventory.

Important

The rules for maintaining inventory and technical documentation and registration of title documents for buildings and structures in Moscow were approved on July 30, 1991 by the Moscow government. Additionally, at MosgorBTI by order of the Mayor of Moscow dated November 15, 1995 No.

Info

N 602 is responsible for registering and confirming the correctness of the addresses of all existing, newly built, reconstructed and liquidated real estate objects, both residential and non-residential. This information is collected in the Address Register of real estate objects in Moscow.

Only bti has the right to technical inventory

The Bureau conducts inventory in three types:

• the first, when the object is just put into operation;
• unscheduled, when it is necessary to legalize changes in the apartment or during transactions;
• when the house is being renovated or demolished.

When the inspection of the premises is completed, it is necessary to obtain a new technical passport for the facility. It displays:

• all characteristic;
• the address;
• date when the object was put into operation;
• the material from which the house is built;
• wear;
• initial cost estimate.

In addition, a mandatory annex to this document is floor plan and explication.
Powers Bureau specialists work in accordance with their official duties. Their activities are regulated by legal acts.

BTI field of activity

Only the federal law N 158-FZ "On Licensing Certain Types of Activities", adopted on September 25, 1998, established a specific list of activities subject to licensing. This list is not closed, but from now on, licensing of activities not included in the list is possible only after changes are made to this law. In cases not subject to legislative prohibitions and restrictions in the form of licensing, entrepreneurial activity carried out freely. However, this does not mean that commercial organizations have the right to exercise the powers vested in state authorities and administrations.

This right should be delegated to commercial organizations in established cases and order (Article 125 of the Civil Code of the Russian Federation). Regulations on state accounting housing stock in Russia, approved by the Decree of the Government of the Russian Federation of October 13, 1997 No.

Technical inventory and technical passport today

Deadline Building, structure, premises, object of construction in progress Performance of measurement work in order to determine the actual dimensions of buildings, structures, internal premises and building structures with the subsequent formation of a technical report, technical description (preparation of floor plans, explications) Up to 2000 15,000 7 days From 2000 From 10 r/m2 Depending on the category of complexity and unique characteristics of the object Production of floor plans and explications without carrying out measurement work (according to the customer’s materials ) Up to 200 8 000 From 2 days From 200 to 1000 10 000 From 1000 to 2000 15 000 From 2000 to 3000 20 000 From 3000 to 4000 30 000 From 4000 to 5000 40 000 More than 5000 in Moscow. An additional 5,000 rubles is added to the cost of objects located more than 50 km from the Moscow Ring Road. for every 50 km.

BTI has the following powers:

• conducting an inventory;
• appraisal examination of an immovable object;
• legalization of redevelopment;
• accounting of objects;
• statistical accounting;
• control over the observance by the owners of all norms during redevelopment;
• geodetic works;
• certification of residential and non-residential facilities;
• collection of information about all construction projects and land plots located in the territory under the jurisdiction of the subdivision.

What services does it provide? BTI provides the population with services for assessing the inventory value of an object, issuing technical passports, certificates, and other things. If you need to get a technical passport, then you need to contact the BTI and call a technician - he will carry out evaluation and measurement work.

Technical inventory: types and features of carrying out

As you can see, for the organization of technical inventory, the main feature that distinguishes it from all commercial structures- Subordination to the authorities. Technical inventory is an integral element technical accounting, and how the stage allows you to get necessary information about the object for its further accounting.

Accordingly, persons who do not have a status and legal form defined by law are not entitled to conduct a technical inventory with the production of a technical passport. According to paragraph 7 of the Regulations, for the purpose of state accounting of the housing stock, the BTI carry out: technical inventory of the housing stock; appraisal and revaluation of residential buildings and premises, including for taxation purposes; information and consulting services and other activities related to state accounting housing stock.

Who can do technical inventory

Such work is carried out with a certain frequency. Typically, a scheduled technical inventory is performed once every 5 years.

Not later than this period, the regulatory authorities that are responsible for issuing and renewing licenses send a request to provide a technical passport for the facility.

• Unscheduled. It is always carried out when changes have been made to the property, most often it is a redevelopment of the object.
Who performs Previously, this type of work was subject to accreditation, which is currently cancelled. Name of organizations entitled to conduct a technical inventory:

1. Bureau of Technical Inventory (BTI). Until 2013, it had a monopoly on inventory work.

Today, many organizations and individuals offer the public to conduct a technical inventory, prepare documents for privatization, evaluate property, and so on. But do they all have the right to do this, or are there any restrictions and separation of powers? We asked Svetlana Anatolyevna Vysotskaya, head of the Troitsky production site of the branch of the Federal State Unitary Enterprise Rostekhinventarizatsiya - Federal BTI, to answer the most exciting questions of the residents of the district. Altai Territory. -What are the so-called cadastral works for and who can deal with them? - Carry out cadastral activities as individual entrepreneur or as an employee legal entity on the basis of an employment contract with this person has the right individual having a valid qualification certificate of a cadastral engineer.

Technical inventory of real estate objects is a set of works carried out at the facility, such as measuring the premises, determining the external contours of the building, determining the list of materials used for construction, assessing the building structure (bearing and non-bearing walls), etc.

Technical inventory is of two types:

Primary.

Carried out in the following cases:

• When putting the facility into operation
• To put an object on technical and cadastral registration
• For communication

Secondary. The period determined by the legislation of the Russian Federation for conducting a technical inventory of real estate objects is 5 years.

Conducted:

• When planning or already carried out redevelopment
• For mortgage transactions, at the request of the bank
• To sign a lease agreement
• To check the consistency of the data

Based on the results of the technical inventory, the following types of documents are issued:

1. Technical certificate
2. Technical description
3. Floor plan and explication

Service cost

* Areas are rounded up to 100 meters upwards

*objects with an area over the specified are calculated individually.

The calculation of the cost of work is carried out individually after studying the submitted documents.

Technical passport (description) of the object

In the course of carrying out work on the technical inventory, it is possible to determine the individual parameters of the object, on the basis of which a technical passport (description) of the property is subsequently compiled. This document consists of a graphic and technical part and contains the following data about the object:

1. Object area
2. Purpose
3. number of storeys
4. Cadastral number
5. Description of the composition and material of walls and ceilings
6. Floor plan
7. Explication
8. Availability of communications

The technical passport (description) is required for:

• Preparation of a lease agreement;
• Clarifications market value;
• Getting loans;
• Insurance arrangements;
• Inheritance;
• Preparation of expert opinions;
• Replanning arrangements;
• Legalization of illegal buildings;
• Permissions litigation;
• Real estate transfer.

It is this document that fully confirms the fact of real estate creation and its compliance with existing standards.

Floor plan and object explication

Are constituent parts technical passport (description), but can also be presented as separately valid documents.

An explication and a floor plan are simply necessary for the transfer of ownership, redemption, sale, donation of real estate, which not only simplifies the transaction process, but also allows you to determine their best assessment. A well-executed document eliminates all possible risks in any real estate transaction.

The BTI company provides services for technical inventory of real estate objects of any complexity.

We work for results and quality, and affordable pricing once again proves our self-sufficiency and readiness to perform any cadastral services.