Fixed assets on USN. The main remedy for USN revenues minus expenses. Write-off of fixed assets with USN "Revenues"

The need to take into account fixed assets at the company at the USN (simplified tax system) occurs if the result is the result of subtracting costs from income as a taxable object. If only income is taxed, then take into account the costs of the OS as a decrease in the taxable base will not work. Therefore, the information below is relevant only for profitable-consumable USN.

The concept of fixed assets

Such concept includes objects that meet the following criteria:

• The property is not consumed immediately, but is used for more than one year;
• Objective - making profit;
• The object must be amortized (relevant for tax purposes);
• The cost when admission should exceed the established limit (for accounting - the limit is determined by accounting policies, but not less than 40,000 rubles, for tax - not less than 100,000 rubles).

The costs of acquiring such assets, as well as to improve their improvement, reconstruction, retrofit, repair with taxation of USN reduce the database, that is, they are included in its consumable part.

Video certificate "How to keep accounting OS on USN"

In the video, the lesson explains in detail how the fixed funds are maintained on the USN. Training leads teacher of the site "Accounting and Tax Accounting for Teapots", Chief Accountant Gandieva N.V. To view the video online, click below ⇓

Accounting OS on USN

The need to maintain accounting occurs only from the organization. As a rule, on the UPN accounting is carried out in a simplified form, since such enterprises are usually small. IP may not keep accounting, but determine the cost of its fixed assets will still have to determine since this indicator is used for tax purposes.

The object comes in the accounting department called initial. If the "Simplist" leads a reduced accounting, then the OS is taken to account:

• At the cost consisting of the price specified by the supplier in documents and the installation costs - when buying;
• According to the cost consisting of the amount of payment of contractors - when creating an OS to the contractor.

Other costs accompanying the purchase or construction of a fixed assessment are immediately debited on other expenses.

If the accounting is in full, then, in addition to the specified costs, the initial cost must also include:

• % of the loan if the board is made by borrowed funds;
• Fare;
• Consulting costs;
• Duties and fees of various types (customs, state);
• Other costs, such as travel expenses, the purpose of which is the purchase of the OS.

If suppliers, contractors and other sellers exhibit a "simplist" of accounts with VAT, then the tax is needed to include in the cost of the fixed assessment, since the enterprises on the USN are not added tax payers.

The commissioning commission is performed on that day when it is ready for this, that is, the necessary installation, commissioning, checking works. After the end of all these works, the initial value of the asset may be considered.

The date of receipt of the object does not depend on the transfer of documentation for the state registration of property rights, but is established on the fact of the formation of the initial cost. This rule is fair in relation to those OS, according to which the procedure for registering the right of ownership in the state body.

The asset arrives on the basis of the OS-1 act, and the OS-6 inventory type is filled to the received object.

OS wiring

The sum of the last wiring is the initial value of the asset, that is, it represents the total value of all expenses.

Useful use of fixed assets

The adopted object should be amortized monthly by debiting deductions called amortization, during the period set for an object as a useful life.

This period is usually taken from the classification of the OS, by depreciation groups. Each group is set by the range of the desired period of operation, from which the useful life is taken. It is not forbidden to install another time segment, if the "Simplist" wants.

The term is prescribed in the inventory card along with the selected method of depreciation.

From 2017 A new classification of the OS is introduced in connection with the statement of a new ekof, changing the procedure for determining the timing of use for some objects.

Depreciation at usn

In accounting, with USN, depreciation deductions can be made with any frequency, for example, once a quarter, half or year. With regard to the inventory of production and economic assignment, the depreciation can be written off at once the entire amount on the fact of the recovery of property.

The depreciation process begins for the month of adoption by the adoption of the object to account and ends with a month, going after a month, which recorded a complete write-off of the cost of the object or its disposal. The process is also suspended at the time of modernization, reconstruction, re-equipment, conservation.

The cost of upgrading, re-equipment, the reconstruction of the object is included in the initial cost of the OS, increasing its initial value.

Tax account OS when wept

If accounting indicated above is carried out only by organizations, then the tax account must be held to all "simplists". On the method of attributing incurred costs affects the time of receipt of the OS - during the period of work on simplified mode or before its application.

A feature of the cost of maintaining the main funds in taxation of the USN can be called the obligation of their inclusion on costs only after payment, provided that the OS is already reconciled and used in simplified activities.

OS costs are included in the costs of the year when the asset is commissioned. For real estate objects, a slightly different order is applied, costs are included in the base only after passing the state registration procedure.

Another mandatory condition for accounting for costs in the taxable base of USN estate should be depreciable.

The cost of re-equipment, modernization is taken into account in the same way as the costs of creating and buying OS, it should be relying at this paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation.

OS went to the USN

The tax goals of the OS is made at the cost, called the initial, which is considered in the same way as in accounting purposes.

This cost is transferred to tax expenses by the same parts throughout the current year of receipt at the last date of each of the 4th quarters ..

Depending on the arrival quarter, the expenses will be charged as follows:

• 1kv - by ¼ value at the end of 1kv., 6, 9 and 12 months;
• 2 square meters. - 1/3 of the cost at the end of 6, 9 and 12 months;
• 3 square meters - by ½ value at the end of 9 and 12 months;
• 4 sq. M. - total at the end of the year.

Example

The company at USN acquired an OS in the form of a machine for 150 thousand rubles., Payment is listed in January 2016, the asset began to be used next month.

Company during 2016. Fully spikes 150,000 in this order:

• 30.06.16 – 50 000;
• 30.09.16 – 50 000;
• 31.12.16 – 50 000.

Accounting OS when moving with USN on

If the company handed OS in the current year and in the same year it moved from a simplified to traditional regime, then the cost of an asset to the costs for calculating the taxable base should be as follows:

• For the last number of quarter of work on USN, part of the cost is transferred to expenses, according to the rules set out above;
• At the beginning of the next quarter, not written off on the UPN cost and is recognized as a residual on the OSN;
• Next, the write-off is made according to the rules set for the traditional mode.

OS came to the USN

If the start of the use of the OS fell for the period before the start of work on the simplified mode, when the company used the classic main mode, then it is necessary to write off the cost of tax expenses in a slightly different way.

As of 31.12, the last year of work in the traditional mode is the tax cost of the object, called the residual (depreciation). The resulting indicator fits into the gr. 8 of the second section of the book of income and expenses, the maintenance of which is required for each "simplist".

• Up to 3 liters. inclusive - the whole cost determined at the time of starting work on the USN is written off in one year of use. It is considered to be part of the cost and is included in the costs of the last number of each of the 4th quarters of the year;
• From 3 to 15 liters. inclusive - in the 1st year, 50% of the cost is written off (12.5% \u200b\u200bper quarter), in the 2nd - 30% (7.5% per quarter), in the 3rd - the remaining 20% \u200b\u200b(5% per quarter) ;
• From 15 liters - 10% of the cost for 10 years (2.5% per quarter).

Example of accounting OS

Company from 2016. I started working on a simplified regime. In the fact of the transition, she had a machine with a tax residual value for the last number of December 2015. 160 000 rub. For the machine adopted a period of use of 5 years.

In 2016 It is necessary to take into account in the expenditures only half of the cost of 80,000 rubles. - 50% of 160,000 rubles.

The specified value is divided into four identical parts, each is written off on the last quarter of the quarter:

• 20 000 – 31.03.16;
• 20 000 – 30.06.16:
• 20 000 – 30.09.16;
• 20 000 – 31.12.16.

In 2017 Scripture is subject to 48,000 rubles. - 30% of 160,000 rubles.

The amount is also divided into four identical parts (12000) and refers to expenses in taxation of USN for the last number 1, 2, 3 and 4 quarters.

In 2020 The balance is subject to the balance of value - 32 000 rubles. - 20% of 160,000 rubles. (8,000 rubles each quarter).

Holding a single tax, "simplities" can be borne in the cost of buying fixed assets. But this is not so easy - you can take into account only the cost of that property, which is considered amortized, according to the rules of the Tax Code. The moment of its acquisition is also important - before the transition to USN or after. Consider the main points of accounting for such facilities with payers of the "simplified" tax and find out how to write off the fixed assets when wept.

Fixed assets: What objects accept to account

PBU 6/01 and Art. The 256 Tax Code of the Russian Federation is allowed to take into account as the main tool, the object that meets the following criteria:

• applied to conduct activities;
• will be used for more than one year;
• he does not plan to resell;
• brings income;
• the cost is not lower than the established limit. Until January 1, 2016, the cost of fixed assets was 40 thousand rubles, but since 2016, in tax accounting, the limit rose to 100 thousand rubles, and in accounting still remains at the same level.

Fixed assets are buildings and structures, transport, computer equipment, tools, land, natural objects, etc. The list of all objects can be found in the classifier of fixed assets (OKOF) (app. Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 359).

You can take into account costs not for all objects, but only on amortized from the point of view of the Tax Code (clause 4 of article 346.16 of the Tax Code of the Russian Federation). If not all criteria are observed, but such expenses are listed in Art. 254 of the Tax Code of the Russian Federation, then they are included in the material costs, otherwise the costs should not be taken into account when calculating the tax. For example, it is impossible to reduce the tax on the value of the subsoil use object or the land plot, because they are not amortized according to paragraph 2 of Art. 256 NK RF.

Write-off of fixed assets with USN "revenues minus costs"

The procedure for the write-off of fixed assets depends on when you purchased this property: already being a "simplified", or before that in general or other mode.

If the fixed assets bought during the use of USN, then you need to consider them at the initial cost. This, in fact, the price of the object plus everything is expensive in the process of its purchase: the cost of making, delivery, assembly, payment of consultations and services of intermediaries, customs fees, state duty, non-profit taxes. The cost includes and incoming VAT, since "simplities" are not its payer.

Before you begin to write off on expenses, the property must be paid, get and put into operation. It is necessary to prepare an act on the reception-transmission of the object of fixed assets in form No. OS-1 (if it is a building, then in form No. OS-1A), an inventory card in form No. OS-6 and publish an order for the introduction of a fixed assessment.

© Photobank Lori

For some objects, ownership must be registered in the relevant government agencies. For example, having bought a car, the cost of the cost can be started only after its registration in the traffic police. To begin withdrawing the costs of real estate (land plot, building, etc.), you need to have a receipt of Rosreestra as a documentary confirmation that the documents are submitted to the State Registration (clause 3 of Article 346.16 of the Tax Code of the Russian Federation).

In accounting, the cost of the main means is amortized every month until useful life. Tax account allows you to write it off much faster - until the end of that year, when the property was purchased. Expenditures are distributed equally for each quarter until the end of the year (the letter of the Ministry of Finance of Russia of November 17, 2006 No. 03-11-04 / 2 \\ 244). The beginning of the write-off is a quarter in which the mainstream is commissioned or registered in the State Border. So, if the property acquired and put into operation, or registered in the fourth quarter, then its entire cost will be completely written off on December 31.

An example of accounting for fixed assets with USN

Organization on the USN "revenues minus expenses" acquired a car worth 800 thousand rubles. Payment date Seller June 20, 2016, Date of state registration in the traffic police July 5, 2016. Because in June the car has not yet been registered, then the write-off of its cost will begin only in the 3rd quarter. The quarterly amount of the write-off will amount to 400 thousand rubles (800 thousand rubles. Delim for 2 quarters remaining until the end of the year). We make the write-off on September 30, 2016 by 400 thousand rubles and December 31, 2016 by 400 thousand rubles. So the entire cost of the car in the tax account will be sprinkled until the end of 2016.

If the car is registered in the 4th quarter of 2016, its cost can be completely recorded on December 31, 2016 in the amount of 800 thousand rubles.

If you have to pay in installments, the costs are recognized in the amount of paid amounts. After payment and introducing a fixed assessment, costs are distributed equal to one year. FTS permits the amount of interest paid for the provision of installments, too, included in the cost of acquiring property (letter of the FTS dated 06.02.2012 No. EF-4-3 / 1818).

Example

The "Simplist" organization with the object "Revenues minus expenses" bought and commissioned in February 2016 the main means. Payment in installments, uneven parts, installment time - 15 months. The initial cost of the object, taking into account interest of 319,000 rubles.
In February and March, the organization paid 50,000 rubles. This payment must be distributed for four quarters 2016: (50,000 + 50,000) / 4 \u003d 25 000 rubles.

It is not always possible to write off the entire residual value in the entire residual value in one year. When switching to "Simplified", if the useful life of the object:

• until 3 years inclusive - the write-off will be for the first year of "simplified" equal shares at the end of each quarter;
• from 3 to 15 years inclusive - write-off for 3 years, including:
• 1st year at USN - 50% of the residual value,
• 2nd year at USN - 30% of the residual value,
• 3rd year at USN - 20% of the residual value;
• over 15 years - writing off equal shares for 10 years of use of "Simplified".

Example.

The organization acquired a car before going to "Simplified". This is an LV depreciation group, it has a seven-year term of use. At the time of the transition, the residual cost was 400,000 rubles at the time of the transition. You need to write off the residual cost of the car on a simplist for 3 years with the following sums:

• in the 1st year - 200,000 rubles (50% of the residual value);
• in the 2nd year - 120,000 rubles (30% of the residual value);
• in the 3rd year - 80,000 rubles (20% of the residual value).

When moving to "Simplified" with an essential moment, which should not be forgotten - this is VAT, adopted to deduct when buying property. In the latter, before the transition, it needs to be restored, but not completely, but in proportion to the residual value and take into account in other expenses (paragraph 2 of paragraph 3 of Art. 170 of the Tax Code of the Russian Federation).

When the "profitable" object of simplifier was changed to "income minus costs", the cost of fixed assets purchased during the "revenue" can also reduce the "simplified" tax, but only if the payment and commissioning occurred already at the USN "revenues minus costs" .

Write-off of fixed assets with USN "Revenues"

When calculating the tax of USN "on income", the tax base expenses do not decrease. Therefore, when "simplified income", the purchase of fixed assets cannot be taken into account in the tax accounting.
To registering fixed assets, the same rules are applied to the registration of fixed assets as "revenue-consumable" object. But they will have to write off their cost only by the accounting rules - accruem depreciation until the useful use is completed (paragraph 18 of PBU 6/01).

By accepting the mainstream to account, charge the depreciation from the first day of the next month. The term of write-off is monthly until its cost will be repaid, or before writing it off from accounting.

From three methods of depreciation methods, you need to choose one by specifying it in accounting policies:

• linear (most common),
• over the sum of the number of years of useful life,
• in proportion to the volume of products or works.

When will the depreciation of the object end? From the first day of the month following the month in which the initial cost was fully written out, or the main tool was out (for example, it was sold), or more than 3 months was translated into conservation or work on modernization or reconstruction of the duration of more than a year . 22, 23 PBU 6/01).

Accounting for fixed assets on a simplified tax system with an object "Revenues minus costs" has its own specifics. In the article, tell me what it lies.

Accounting

For recognition in the accounting of the facility, the main means, and therefore depreciable property, the conditions specified in paragraph 4 of PBU 6/01 should be carried out:

• the object is intended for use in the production of products, when working or providing services, for the management needs of the organization or to provide an organization for a fee for temporary possession, use or temporary use.
• the object is intended for use for a long time (over 12 months)
• it is not supposed to resale this object
• the object is able to bring the Organization Economic Benefits (income) in the future

In addition to the above, the cost of the main fund should exceed 40,000 rubles.

Main remedy in terms of the Tax Code of the Russian Federation

The mainstater for the simplified taxation system includes property that is recognized as amortized according to Chapter 25 of the Tax Code of the Russian Federation (clause 4 of Article 346.16 of the Tax Code of the Russian Federation). In accordance with the head of 25 of the Tax Code of the Russian Federation, the depreciable property is recognized as property, the results of intellectual activity and other objects of intellectual property, which:

• are at the taxpayer on the right of ownership (unless otherwise provided in ch. 25 of the Tax Code of the Russian Federation)
• used to extract income
• the cost is written off by depreciation

The useful life of amortized property for more than 12 months and the initial value should exceed 100,000 rubles.

List of property that cannot be amortized

Accounting for fixed assets with USN "revenues minus costs"

Taxpayers on the simplified system with an object "Revenues reduced on the amount of expenses" are entitled to take into account the costs of the purchase, construction and manufacture of fixed assets, including completion, modernization, retrofitting, reconstruction and technical re-equipment of fixed assets (sub. 1, 1 Art . 346.16 of the Tax Code of the Russian Federation). The procedure for accounting for fixed assets on a simplified tax system with an object "Revenues reduced on the amount of expenses" was established by subparagraphs 3 and 4 of Article 346.16 of the Tax Code of the Russian Federation.

OS accounting procedure on USN "revenues minus expenses"

If the right to the fundamental means is subject to state registration, then such a fundamental means is taken into account in the costs from the moment of the documented fact of filing documents for the registration of these rights. This rule does not apply to the OS, the commissioning of which was carried out until January 31, 1998.

How to determine the initial cost of the OS on the USN "revenues reduced by the amount of expenses"?

If USN is applied from the moment of registration in the tax inspection, then the cost of the fixed assessment is its initial value established in accordance with the legislation on accounting. The initial value of fixed assets acquired for the fee is the amount of actual expenses for their acquisition, construction and manufacture, which include:

• expenses paid to the seller in accordance with the terms of the contract
• expenses for the delivery of the facility of fixed assets and bring it to a state suitable for operation
• expenditures paid by companies for the implementation of works under the construction contract and other contracts
• expenses for information and consulting services related to the purchase of fixed assets
• customs duties
• customs duties
• unfertured taxes, state duty, paid in connection with the purchase of the facility of fixed assets
• remuneration of the mediation company through which the facility of fixed assets was acquired
• other costs associated with the purchase, construction and manufacture of fixed assets

Companies that have the right to apply simplified accounting methods can establish the initial value of fixed assets:

• when buying OS - based on the price of the seller and installation costs (if available, and if they are not taken into account in the price of the OS)
• in the manufacture of OS - based on the amount paid under the construction contract and other contracts concluded for the purpose of acquiring, structures and the manufacture of fixed assets

If the taxpayer moved to the USN with a different tax regime, the cost of the main fund depends on which the taxation system was carried out with a transition. For example, if with a general mode, then the cost of the main means is set at its residual value, that is, from the difference between the price of the acquisition of the fixed assembly and the amount of depreciation, accrued according to Chapter 25 of the Tax Code of the Russian Federation.

Example of accounting OS when wept

From January 1, 2019, the Star LLC goes to USN with the object of income minus expenses. Previously, the society was in general mode and the method of accrual was applied. At the time of the transition on the balance, the vehicle bought on credit. Its initial value is 849,600 rubles. (without VAT). As of January 1, 2019, 500,000 rubles paid for the car., The amount of depreciation accrued on it is 495,600 rubles. We define the cost of the object, which can be taken to account when switching to USN.

First, we calculate the residual value of the fixed assessment on the date of transition to the USN. It will be 354,000 rubles. (849 600 rub. - 495 600 rubles.). Now we will calculate the share of the residual value of the fixed assets in the initial value. It is 0.42 (354,000 rubles: 849 600 rubles). In accordance with this share and we will distribute the amount of payment. We get that by the time of the transition to the "simplified" paid residual value of the object, which can be taken to account and write down in section II books of income and expenses, will be 210,000 rubles. (500 000 rub. × 0.42).

In the future, when the Star LLC will pay the remaining part of the value of the fixed assessment, it will be necessary to multiply the amount of payment by 0.42. At the resulting value, the organization will be able to record in section II books of accounting and write it off on costs when wept.

How to determine the useful life of the OS on the UKN "income minus expenses"?

In order to establish the useful life of a fixed assessment, it is necessary to take advantage of the classification of fixed assets approved by the Government of the Russian Federation of January 1, 2001 No. 1 (the last revision of the document was 04/28/2018). According to the OS classification:

• all short-lived property with a useful life of 1 year to 2 years is inclusive of the first group.
• property with useful use for more than 2 years to 3 years inclusive - to the second group
• property with a useful life of over 3 years to 5 years inclusive - to the third group
• property with a useful life over 5 years to 7 years inclusive - to the fourth group
• property with useful use of over 7 years to 10 years inclusive - to the fifth group
• property with useful use of more than 10 years to 15 years inclusive - to the sixth group
• property with useful life over 15 years to 20 years inclusive - to the seventh group
• property with useful life over 20 years to 25 years inclusive - to the eighth group
• property with useful life over 25 to 30 years inclusive - to the ninth group
• property with a useful life of over 30 inclusive - to the tenth group

By fixed assets that did not fall into classification, the taxpayer establishes a useful life in accordance with the recommendations of manufacturers or according to the technical conditions.

Depreciation on USN "Revenues minus costs"

Depreciation in the list of Article 346.16 of the Tax Code of the Russian Federation is not, therefore, it is not necessary to write off the cost of fixed assets during their useful use. Such expenses, the taxpayer has the right to take into account the tax base at the USN during the current year, evenly, at the end of each quarterly year of the reporting year, in which the OS was commissioned (sub. 1, paragraph 3, 4, Article 346.16 of the Tax Code of the Russian Federation) . 1 quarter - 1/4 of the cost of OS, 2 quarter - 2/4 from the cost of OS, 3 quarter - 3/4 from the cost of OS, 4 quarter - 4/4 from the cost of the OS. At the same time, the main tool must be paid and used in business.

In other words, speaking about the depreciation of the OS on the USN with the object "Revenues, reduced by the amount of expenses", it is not charged, and the cost of the main agent is simply written off equal shares on a quarterly basis.

Sale and other transfer of fixed assets to third parties should be issued as an act of a unified form: - No. OS-1 - for the facility of fixed assets (except for buildings, structures); - № os-1a - for buildings, structures; - OS-1B number - for groups of fixed assets (except for buildings, structures). Forms and order of their completion approved by the Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7. The organization can ...

• 2.

  The procedure for accounting of fixed assets is governed by the Regulation on accounting "Accounting for fixed assets" of PBU 6/01, approved by the Order of the Ministry of Finance of Russia of 30.03.2001 No. 26n. The main means for accounting purposes include objects at the same time satisfying the following conditions (p. 4 PBU 6/01): - the object is intended for use in economic activity; - useful life ...

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• 3.

  The adoption of the fixed assessment is reflected in the accounts of synthetic accounting by the following wiring: Debit 08 Credit 60 (10, 68, 69, 70, 76.). - the cost of acquisition (construction, manufacturing) of the asset, which will be included in fixed assets are taken into account; Debit 01 Credit 08. - Active is included in fixed assets. This order follows from the instructions for the account plan. At what value ...

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• 4.

  Regardless of the object of taxation used, the "Simplified" recognize income: - when implementing fixed assets. Income, it is necessary to include revenue from the implementation of the fixed assessment (paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation). Revenue from the implementation of the fixed assessment is recognized by the taxable income on the day of receipt of funds for the current account (clause 1 of article 346.17 of the Tax Code); - if when eliminating the main ...

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• 5.

  The need for repair work should be confirmed documented (Art. 9 of the Federal Law of 06.12.2011 No. 402-FZ, Art. 252 of the Tax Code of the Russian Federation). Such a document may be an act of identified faults (defects) of the main agent (defective statement). For some industries, unified forms of such documents are provided. For example, for registration of identified defects ...

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Have questions?

• 6.

  The cost of fixed assets acquired during the use of USN, in accounting is repaid gradually by accrual depreciation. The depreciation procedure is established by the Regulation on accounting "Accounting for fixed assets" of PBU 6/01, approved by the order of the Ministry of Finance of Russia of 30.03.2001 No. 26n (hereinafter - PBU 6/01). With June 20, 2016, small businesses have the right to accrue depreciation ...

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• 7.

  According to the fixed assets acquired during the use of USN, the initial value is calculated according to the accounting rules (clause 3 of Article 346.16 of the Tax Code of the Russian Federation). The fixed assets acquired before switching to the USN with other regimes of taxation are made to account at the residual value (paragraph 2.1 of Art. 346.25 of the Tax Code of the Russian Federation). It is determined: - in the case of transitioning with the general tax system - as the difference between ...

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• 8.

  If the organization works on a USN with an object of income, the cost of acquired (created) fixed assets is not written off (paragraph 1 of Art. 346.18 of the Tax Code of the Russian Federation). If the object of taxation is income minus costs, the cost of such property reduces the tax base. But for this it is necessary to simultaneously perform a number of conditions. 1. The main tool must be commissioned (sub. 1 p.3 st ...

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• 9.

  Fixed assets can be included in the organization on the following grounds: - under the contract of sale; - free of charge; - as a contribution to the authorized capital; - on the barter (under the contract); - as a result of construction (manufacturing) by contract and economic methods; - in the form of surplus identified during inventory. Operations with fixed assets are issued by documents, forms and order ...

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• 10.

  The incomportant value of the departure facilities of fixed assets is subject to debiting from the accounting of the organization. This is provided for in paragraph 29 of the Regulation on accounting "Accounting for fixed assets" of PBU 6/01, approved by the Order of the Ministry of Finance of Russia of 30.03.2001 No. 26n. The operation is reflected on the date of disposal of the object by the following wiring: Debit 02 Credit 01. - Reflects the write-off of depreciation, ...

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• 11.

  The donation agreement is issued according to the rules specified in Chapter 32 of the Civil Code of the Russian Federation. By signing it, one side (donor) transfers the other side (beloved) to the ownership thing or right or relieves from the obligation to be in front of him or a third party. One feature: commercial organizations are forbidden to give each other the property is more expensive than 3000 rubles, including money (sub. 4 p. 1 Art. 575 of the Civil Code of the Russian Federation).

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• 12.

  When you repair the fixed assets, problems with the write-off of expenses when wept does not arise. After all, in the closed list of expenses, there is a special base for this - subparagraph 3 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. Recall that since January 1, 2016, only amortized property can be the main means worth more than 100,000 rubles. With a useful life of more than 12 months (paragraph 1 of Art.

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The procedure for maintaining operations with fixed assets in entrepreneurs and organizations applying "simplified" has a number of features. In our article, we will consider in detail all aspects of the accounting of fixed assets "Simplists": how to take into account the purchased OS, as well as to reflect the costs of purchasing OS during the period and before applying the OS.

Receipt of fixed assets to account

If your organization uses USN, or you have registered an IP on a simplified mode, then according to the legislation, you have the right to recognize the cost of fixed assets (OS) and intangible assets (NMA) received for accounting.

In order to take into account the OS object in the cost of expenses, you need to comply with the key principle - the object should be recognized by amortized property when calculating income tax.

OS receipt: What can be attributed to the expenditures "Simplist"

Guided by Art. 346.16 NK, as part of spending, you can recognize:

• the cost of acquiring the main OS and NMA. If you made an object with your own (for example, the company's programmers created a computer program - the NMA object), then the cost of production can also be attributed to this category of expenses;
• the costs associated with modernization, improvement, refinement of OS objects, including those implemented by their own organization.

The above describes the general procedure for recognizing the costs of the OS as part of the expenditures "Simplist". But organizations and entrepreneurs on the USN often face special cases. Consider some of them:

Requirements for recognizing OS purchase costs

In order to recognize the OS purchased, make sure that the following conditions are followed by:

• You paid the cost of the purchased property. If the provider's payment is partially implemented, then you have the right to recognize costs only for the amount of the advance payment;
• OS or NMA was commissioned, as issuing the corresponding act;
• You purchased the OS in order to profit;
• In the case when real estate acquired, the costs of it can be recognized not earlier than the moment when the real estate documents were transferred to the State Registration.

Consider the property acquired before the transition to the USN

All OS purchased by you before receiving the status of the "Simplist" may be taken into account by you in expenditures.

Consider OS follows from the residual value at the transfer date to the USN. If part of the OS value is written off in the form of a depreciation premium, then this amount you must also deduct from the original one. If you have moved to "Simplified" with UTI, then the purchase price of the OS should be reduced by the amount of wear according to accounting data.

If you have listed the supplier a partial amount of the payment for the property, then this amount you have the right to count to expenses.

A situation is possible when you received an OS object before obtaining the status of a "simplist" and then put it into operation, and the payment of the supplier you are listed during the use of USN. Then the object is considered acquired before the UPN period, therefore, it is necessary to take into account in the expenditures, it is necessary at the cost of the "initial minus wear" at the time of the status of the "Simplist". Calculating a single tax, you must attribute the amount to expenditures in the period in which you transferred money to the seller.

Example number 1.

LLC Fabul is a tax payer under a simplified system. Until 01.01.16, Fabul used ones.

11/21/2015 Fabul acquired trade equipment from silicon LLC:

• initial cost of the OS - 46.220 rubles;
• the equipment was commissioned 24.11.15;
• payment for OS produced by Fabuli in two stages: 08.04.16 The amount of 23.110 rubles is listed, 12.08.16 The balance of the amount 23.110 was paid.

According to the accounting policies, the "Fabul" accountant was established for useful use for OS - 24 months. Depreciation on commercial equipment was charged from December 2016:

• the amount of depreciation - 1.926 rubles / month. (46.220 rubles / 24 months);
• residual value of the OS at the transfer date to USN (01.01.16) - 44.294 rubles. (46.220 rub. - 1.926 rubles.).

When calculating a single tax in 2016, the "Fabul" accountant, the OS costs were taken into account in the following order:

The fixed assets were recorded during the use of USN

If you apply simplified mode and you were purchased by OS or NMA, then you can take into account them as part of the costs when calculating a single tax. Take an object to account you must at the initial value on the basis of:

• the cost of the property listed by the supplier;
• price for delivery of the object, its installation and installation;
• vAT indicator paid by the Supplier;
• the amount of excise (if the purchased goods is recognized as an excisable);
• costs under contractual contracts (in the presence of such expenses).

According to a general order, as part of the costs, you can recognize both the cost of OS purchased during the application of "simplified" and the costs of upgrading and improving objects.

Calculation of recognized expenses upon admission to

A situation is possible when during the use of USN payment for OS carried out by you in one tax period, and the commissioning of the facility is carried out in another period. The procedure for recognizing expenses Consider on the examples.

Example number 2.

18.04.16 MONOLIT LLC, using USN "Revenues minus costs," acquired manufacturing machines from JSC "Sphere". OS was commissioned 18.04.16, as there is a corresponding act. In the accounting of "Monolith" the machines are reflected at the cost of 471.520 rubles. Payment in favor of the "sphere" is listed by "Monolith" 07/19/16.

To calculate the amount of a single tax, the "Monolith" accountant made the following calculation of the cost of buying machine tools:

In practice, there are quite often cases when the payment by the Organization "Simplist" is carried out in two stages. How to take into account the costs in this case consider the example below.

Example number 3.

21.05.16 LLC "Frame", using USN "Revenues Minus Costs", acquired computers and multifunctional devices from JSC "flagship". OS commissioned 21.04.16, as there is an appropriate act. In the accounting of the "frame" machines reflected in the cost of 408.330 rubles. Payment in favor of the Flagman is listed by the "frame" in two stages: the first payment is 17.06.16 paid in the amount of 208.050 rubles, the balance of the amount of 200.280 rubles. Listed on 12/14/16.

To calculate the sum of the unified tax, the "frame" accountant made the following calculation of the receptions for the purchase of computers and multifunctional devices:

Separate attention requires cases when OS purchased and paid in foreign currency. Consider the situation on the example.

Example number 3.

21.01.16 Batiskof LLC, using USN "Revenues minus expenses", acquired from a non-resident company Refrigeration equipment:

• the cost of refrigeration equipment - $ 13.540, VAT $ 2.065;
• delivery - 1.740 US dollars, VAT 266 US dollars;
• the ordering price of refrigeration chambers - $ 320, VAT $ 49;
• cost of installation work - $ 214, VAT 33 US dollars.

Payment for refrigerators and their delivery was carried out by Baatiskof 01/25/16 (Conditional Course 81 rubles / US dollars), Mounting funds listed 28.01.16 (Conditioned Course 78 rubles / US dollars).

The initial cost of refrigeration cameras in rubles Accountant Batiscopa determined like this:

• the cost of the OS and delivery - 1.237.680 rubles. (($ 13.540 + 1.740 US dollars) * 81);
• mounting and adjustment price - 42.186 rub. ((320 US dollars + 214 USD) * 79);
• total amount - 1.279.866 rub. (1.237.680 rub. + 42.186 rub.).

Accounting for expenses in determining the amount of a single tax to payment of the Batiscopa accountant calculated this:

Calculation of a single tax when implementing an object

In case you implemented an object before the expiration of its useful use, then you should recalculate the sum of the paid unified tax. Recalculate the amount of tax is necessary, starting from the moment the costs of expenses upon receipt of the OS, to the fact of the implementation of the object.

As a result of the recalculation, you will receive an amount of extra charge tax that must be transferred to the budget. In addition to tax, you will have to pay for the penalty, since in fact the amount of surcharge is a debt that is not redeemed within the prescribed period.

Example number 4.

15.01.16 "Kolibri" LLC, using USN "Revenues minus costs, acquired 5 units of computer equipment worth 518.300 rubles. 01/17/16 The technique was commissioned. In the accounting "Hummingbird" recognized the costs of acquiring quarterly in the amount of 129.575 rubles. (518.300 rubles / 4).

05/16/16 "Hummingbirds" implemented the Start JSC technology. Accountant "Hummingbirds" carried out a tax base for 1 square meters. 2016:

• the service life of the technique is recognized for the minimum indicator 25 months;
• monthly depreciation 518.300 rubles. / 25 months. \u003d 20.732 rubles;
• amount of increasing tax base 108.845 rub. (129.575 rub. - 20.732 rub. - 20.732 rub.);
• the amount of arrears for a single tax is 16.327 rubles. (108.845 rub. * 15%).

Debt in the amount of 16.327 rubles. Rowing "Hummingbird" 05/29/16.

In addition to the amount of debt, the "Hummingbird" accountant lists penis. The calculation of the amount of penalty looks like this:

16.327 rub. * 1/300 * 11% * 34 days \u003d 204 rubles,

where 11% is the refinancing rate of the Central Bank;

34 days - the number of days of delay in advance payment (from 04/25/16 to 05/29/16).

Question - Reply on the topic "Accounting for fixed assets on USN"

Question: Magnit LLC is the legal successor of Gigant LLC. Both organizations apply USN. In the reorganization of "Magnit" received property from the "giant" (premises for the warehouse) in the form of selection. Can "Magnit" recognize the cost of the room in expenditures when calculating a single tax?

Answer: No, "Magnit" does not have the right to recognize this amount in expenditures. This is due to the fact that the "tycoon" there are no direct costs for the purchase of the premises.

Question: In April 2016, President "President", which uses simplified regime, acquired a land plot worth 1.003.500 rubles. Does the president have the right to attribute this amount to the cost of expenses?

Answer: No, amount 1.003.500 rub. It can not be recognized as expenses, since the land plot acquired by the "President" is not recognized in the NC by amortized property.

Question: In January 2016 LLC "Stimul" acquired manufacturing equipment. How should the "stimulus" should take into account the costs of the OS when calculating a single tax?

Answer: The costs of production equipment "Stimul" should take into account quarterly equal parts during 2016.

Our consultation is devoted to depreciation with USN "revenues minus expenses" in 2017. What requirements need to be guided when choosing such an object, as well as what to pay attention to.

Tax Accounting: General Approach

As a rule, the reflection mechanism of reflection when calculating taxes depends on the chosen company (IP) of the tax system.

When conducting activities on a simplified mode, the depreciation of the OS with the USN "income minus costs" allows you to replace objects that are involved in the production process and gradually come to the state of worn.

Thus, the depreciation on the USN "income-expenses" implies that the organization includes funds in the total costs that sent for the purchase and installation of fixed assets. And this reduces the tax base on simplifier.

If we talk about whether depreciation is included in the costs of USN, then for the purpose of calculating a single simplified tax, such firms are not accrued at all.

The fact is that depreciation with USN "income minus costs" is as follows: the cost of acquired or established fixed assets reduces the tax base from the moment they are introduced into the production process. We are talking not only about the OS, but also intangible assets (sub. 1, 2 p. 1, Art. 346.16 of the Tax Code of the Russian Federation).

Strictly speaking, with USN "revenues minus expenses" depreciation of fixed assets has nothing to do with this special relationship. It is taken into account only in accounting. That is, there is no depreciation features when wept.

To understand whether depreciation is included in the costs when wept, it is important to know the key criterion: OS and NMA law should recognize by amortized property in the context of the income tax (clause 4 of Article 346.16 of the Tax Code of the Russian Federation). And what about the rest of the property? The cost of its purchase boldly refer to material expenses on the basis of sub. 5 p. 1, paragraph 2 of Art. 346.16 and sub. 3 p. 1 Art. 254 NK RF.

If you bought a car

It is generally accepted that car depreciation with USN "income minus costs" has no fundamental features. In accounting, it is started to charge from the next month after commissioning - registration in the traffic police.

The company on USN introduces a car to the production process by a separate order, which also assigns a useful life for accounting purposes. And for tax accounting purposes - the cost of buying a car reflects in the book of income and expenses.