Intangible asset (NMA), it is an asset that simultaneously meets the following requirements (pp 2 - 4 PBU 14/2007; clause 3 of Art. 258 of the Tax Code of the Russian Federation):

• active is not a thing;
• active is able to bring economic benefits, i.e. Designed for use in the production of products, when performing work or services, for the management needs of the organization for a long time, i.e. time useful use, longer than 12 months or an ordinary operating cycle, if it exceeds 12 months;
• the organization does not intend to sell asset for 12 months or a conventional operational cycle, if it exceeds 12 months;
• the organization has the right to this asset (patents, certificates, other security documents, an agreement on the alienation of the exclusive right to the result of intellectual activity or to the means of individualization, documents confirming the transition of exclusive right without a contract, etc.), on the basis of which the organization may limit access of other persons to use asset;
• the actual (initial) value of the asset can be reliably determined.

What refers to intangible assets

• works of science, literature and art;
• programs for electronic computing machines;
• inventions;
• useful models;
• selection achievements;
• secrets of production (know-how);
• trademarks and maintenance signs;
• business reputation arising in connection with the acquisition of an enterprise as a property complex (in general or part of it).

Do not belong to nma

• not given a positive result, not completed or not decorated in the prescribed manner of R & D;
• things in which the results of intellectual activity and the means of individualization (for example, CD drives with programs recorded on them) are expressed.
• expenses related to the formation of a legal entity (organizational expenses);
• intellectual and business qualities of staff personnel, their qualifications and labor ability.

Reflection of NMA in accounting and accounting reporting

Intangible assets: details for an accountant

• Checking for intangible assets

  ...: - The rights of the institution for intangible assets are documented; - All intangible assets of the organization are recorded ... Intangible assets. In the case of creating an intangible asset, in addition to the above-mentioned costs, in the initial cost of an intangible asset an additional ... fixed assets and intangible assets used directly when creating an intangible asset, the initial value of which ...

• Reclassification of material search in intangible assets

  ... "Reclassification of material search in intangible assets" From the Foundation "... reclassification of material search in intangible assets" Description of the problem The organization produces ... Search assets - in the composition of intangible assets of the organization. Clause 26 of PBU 24 ... may be recognized in the value of an intangible asset (for example, in the case of liquidation ... Evaluation wells are returned to the composition of an intangible asset (geological information / evaluation results ...

• Changes in Instructions №174N. New accounting postings of budget accounting

  Loss of impairment of fixed assets, intangible assets, unprovered assets and economic operations ... when receiving facilities of fixed assets, intangible assets, unprovered assets: a) during transmission ... means, intangible assets, unprovated assets: a) when transferring main objects funds, intangible assets, unproduced ... gratuitous transmission of fixed assets, intangible assets, adopted in accordance with the legislation ...

• Trademark and trademark: how to consider?

  ... "Exceptional rights as a criterion for recognition of intangible assets", posted on the official website of BMC ... NMA, used directly when creating an intangible asset; Other expenses directly related to ... reporting years. Exceeding the amount of markdown of an intangible asset over the sum of its additional accrual ... Revaluation of intangible assets are reflected in accounting separately. Amortization of intangible assets The cost of intangible assets with ...

• How to take into account the cost of design design

  Accounting of the object as an intangible asset it is necessary to perform a one-time execution of seven ... 12 months). To recognize an intangible asset, it is necessary to have the ability to bring ... documents confirming the existence of the most intangible asset and (or) exclusive right ... Determination of the useful life of the object of intangible assets can be carried out, for example, ... due to relevant treaties. According to the intangible assets, according to which it is impossible to determine the period ...

• Nefinancial Assets: Accounting Records Adjusted

  250, 280 Intangible assets for accounting for intangible assets apply accounts ... Accounts analytical accounting To reflect intangible assets: Intangible assets - other movable property... Registration of the receipt and disposal of intangible assets are also adjusted: the maintenance of the operation ... - 153 Calling unaccounted objects of intangible assets identified during inventory 0 ... to accounting accounts for fixed assets, intangible assets, unproved assets, depreciation, ...

• Asset without VAT

  Including fixed assets and intangible assets, property rights in the future ... in relation to fixed assets and intangible assets - in the amount of the amount proportional to ... in relation to fixed assets and intangible assets - in the amount of the amount proportional to ... Many companies are actively The intangible assets are used. Intangible assets allow how to increase the cost of the company ... The Codex is not settled by the issue of implementing an intangible asset and material carrier. Material ...

• Review of the amendments made in instructions No. 65n for budgetary institutions

  Funds "; 320 "Increase the value of intangible assets"; 330 "Increase the cost ... disposal of intangible assets, including income from the implementation of intangible assets, income ... communication with the shortage of intangible assets; Operations for the disposal of intangible assets. Also note, ... "Depreciation of intangible assets", on which the sums of reducing the value of intangible assets in ... as a result of their depreciation; 422 "Impairment of intangible assets", by ...

• Changes in a single account plan and instructions for its use
• Regular changes in the instructions number 157n

  Exceptional (property) rights to objects of intangible assets; remuneration paid by intermediary organization, through ... which an object of intangible assets is acquired; The amounts paid by the institution for ... or the provision of services in creating an intangible asset under contracts (state (municipal) ... fixed assets and intangible assets used directly when creating an intangible asset, the initial value of which ...

• Innovations in accounting non-financial assets

  Main funds (fixed assets), intangible assets, unproven assets (in particular, ... intellectual activities recognized by intangible assets. To the receipts of the current nature ... 190 15 Intangible assets from supranational organizations, international ... 15 are credited Unaccounted objects of intangible assets identified with inventory 0 ... 10 199 15 intangible assets authority, state (municipal ...

• Audit of the annual financial statements of organizations for 2018

  Funds (including land), intangible assets or other non-current assets. According to ... Impairment of intangible assets In accordance with PBU 14/2007, intangible assets can ... checks for intangible assets for impairment and accounting for changes in the value of intangible assets due to their ... accumulated impairment losses of the intangible asset reveals in explanations to ... fixed assets (fixed assets, intangible assets, etc.), material and production reserves, ...

• Important changes in the instructions number 157n

  ...) exceptional (property) rights to the objects of intangible assets - remuneration paid by the mediation organization, through ... which the object of intangible assets was acquired - the amounts paid by the institution for ... or the provision of services in the creation of an intangible asset under contracts (government (state ( municipal) ... fixed assets and intangible assets used directly when creating an intangible asset, the initial value of which ...

• Accounting for the creation and maintenance of the Internet site AU

  Accounting. Acquired (created) objects of intangible assets (exclusive rights to the site) are accepted ... a site taken into account in the composition of intangible assets is written off by depreciation. ... its use is provided). Intangible assets for which it is impossible for sure ... Useful use period is considered intangible assets with an indefinite useful life ... and intangible assets "account credit 0 104 39 000" Depreciation of an intangible asset - ...

• Changes in instructions number 65n. What should the accountant know?

  Funds "; 320 "Increase the value of intangible assets"; 330 "Increase the cost ... including: fixed assets, intangible assets, unprovered assets, material reserves ... Intangible assets" reflect revenues from the disposal of intangible assets, including income from the sale of intangible assets ... to stand 422 "Depreciation Intangible assets "include the amount of decline in economic ... concluded in the object of intangible assets resulting from impairment ...

Fixed assets - Part of the property used as a means of labor in the production of products, performing work or services, or to manage the organization for a period longer than 12 months or an ordinary operating cycle, if exceeds 12 months.

Inventory object - This is a unit of fixed assets. The inventory of fixed assets is an object with all devices and accessories or a separate constructive-separable object designed to perform certain independent functions, or a separate complex of constructive articulated objects, which are a single integer and intended to perform certain work.

Capital investments - The cost of the enterprise to create, increase the size and useful properties, to acquire fixed assets intended for long-term use in economic activities.

Depreciation of fixed assets - repayment of the cost of fixed assets.

Repair of fixed assets - Correction of damage and replacement of worn parts of the object. Current repairs - replacement or restoration of replaceable parts; Middle repairs - partial disassembly of the object and restoration of worn out; Overhaul - complete disassembly with replacing worn parts or their restoration.

Fixed assets of the company

Fixed assets of the company - Part of the property used repeatedly as in the production of products, the performance of work or the provision of services or for the management needs of the organization for a period longer than 12 months.

• building;
• facilities;
• working and power machines and equipment;
• measuring and regulating devices and devices;
• computer Engineering;
• vehicles;
• tool;
• manufacturing and economic inventory and accessories;
• productive and tribal cattle;
• perennial plantings and other major funds.

Useful use - This is the period during which the use of objects of fixed assets of the enterprise should bring the income of the organization or serve to fulfill the goals of its activities. In the course of operation, fixed assets of the enterprise are deposited. There is moral and physical wear. Obsolescence - loss of buildings, structures, machines, automata and other equipment of their value due to scientific and technological progress and productivity growth. Physical deteriorationit occurs as a result of the active work of the equipment, as well as under the influence of the natural forces of nature (metal corrosion).

Unit accounting The main funds of the enterprise is an inventory with all adaptations and accessories or a separate constructively separate item. The main funds of the enterprise are accepted for accounting on initial cost, i.e., by the amount of actual costs of acquiring, building and manufacturing the facility of fixed assets. The organization has the right no more than once a year to overestimate the objects of fixed assets at replacement cost.

Depreciation of fixed assets of the enterprise

The cost of objects of fixed assets of the enterprise is redeemed by depreciation (transfer of the value of the facility of fixed assets for work, manufactured products, provision of services). If from the initial cost of subtracting the amount of depreciation deductions for the entire period of the service of this object, then the residual value will be.

Currently, the depreciation of the main funds of the enterprise can be carried out in one of the following ways: a linear, reduction of the balance, by the sum of the number of years of useful use and the write-off of the value in proportion to the volume of products (works).

• with a linear method on the basis of the initial value of the object and the rate of depreciation, calculated, taking into account the useful life of this object;
• with the method of reduced residue based on residual value object at the beginning of the reporting year and the depreciation rate accrued taking into account the useful life of this object;
• with a way to write off the cost of the number of years on the basis of the initial value of the object and the annual relation, where the number of years remaining until the end of the service life of the object, and in the denominator - the sum of the number of years of the service life of the object.

According to individual facilities of the main funds of the enterprise obtained under the contracts of donation and free, housing stock, external improvement facilities, forestry and road economy, productive livestock, many years of plantations, as well as acquired publications (books, brochures, etc.) The depreciation is not accrued.

Restoring fixed assets of the enterprise can be carried out through simple and expanded reproduction. Simple reproduction occurs in the form of replacement and overhaul of fixed assets. Expanded - in the form of new construction, expansion of production, reconstruction and technical re-equipment, as well as upgrades. With simple reproduction, fixed assets do not change their qualitative and quantitative characteristics. With an extended, a change in the amount, turning into quality, filling the fixed assets of the enterprise with a new content. At the same time, the costs of upgrading and reconstructing objects after the end of these works may increase the initial cost of objects.

There are various reasons for the disposal of fixed assets of the enterprise: moral and physical wear or termination of their use for its intended purpose; Sales (sale); gratuitous transfer; Deposit transmission in authorized capital other organizations; Elimination in accidents, natural disasters and other emergency situations. The cost of the object of fixed assets of the enterprise, which are eliminated or is not constantly used for production needs, are subject to debiting from the balance sheet.

In organizations, it is possible to determine the active and passive part of the main funds of the enterprise. The active part affects the subject of labor, moves it in the production process and monitors the course of production (machines, equipment, vehicles, etc.), and the passive part creates favorable conditions for the functioning of the active part (building, structures, inventory, etc.).

Efficiency of using fixed assets of the enterprise

The most important indicator characterizing the main funds of the enterprise is the level of use. In this case, value indicators are applied. For example, - production of products in value terms for 1 rub. the average annual value of fixed assets; Use of equipment in quantity. Therefore, a cash, installed, which is operating according to plan and actually working equipment should be distinguished; The use of equipment in time should also distinguish the calendar, calculated, planned and actual time; Remaining (edition) products from Square. - the attitude of the average annual value of the enterprise's fixed assets to the average number of workers to the greatest shift. The technical condition of the enterprise's fixed assets is characterized by coefficients: updates; disposal; increment; wear; The shelf life of fixed assets, as well as their maintenance costs.

Organizations have the right to unnecessary, temporarily free or not used fixed assets of the enterprise to rent.

• current rental - renting separate objects to the tenant for temporary use;
• long-term rent. - transfer to the tenant on the balance of the whole complex of fixed assets of the enterprise with the right of subsequent redemption;
• leasing, or financial lease - the acquisition of the landlord for the order of the tenant of individual objects as with the right of redemption and without it. In this case, the landlord comes to his balance or the landlord transmits an object to the tenant's balance sheet.

Rent is a property based on the contract, which implies urgent compensated possession and use or temporary use of property by transferring its landlord to the tenant for a fee. For rent can give up both movable and real estate. According to the legislation, in the event of a lease of real estate, the contract is subject to state registration.

The lease agreement participates two sides:

• the landlord is the owner of the property coming to rent (as a landlord can also be the persons authorized by law or the owner to lease property);
• tenant is a recipient of property that uses it for its own purposes in accordance with the appointment of property or according to the terms of the contract.

The most common method of setting the rent is to determine the solid payment amount calculated on the value of the value of the entire leased property or separately for each of the components. Payments are made, as a rule, periodically in the time established by the contract. However, a lump-sum payment is possible. The tenant is the owner of products and revenues resulting from the use of leased property.

A separate type of rental relationships - renting property to hire. Enterprises can transmit property periodically, in case of temporarily unused objects; The rental of property in the rental is carried out on a permanent basis. The property transferred under the lease agreement is usually used by the tenant for entrepreneurial activities; When renting property to hire, it is usually used for consumer purposes. The term of the lease agreement is unlimited, while the contract of rental, as a rule, is for the period up to one year. In addition, it is mainly not allowed by the delivery of the property provided under the contract for rent in the sublease.

Leasing is a type of lease to which elements are inherent. borrowed operationsthat gives him a similarity with a loan. It also includes components of foreign trade and investment activity. The law "On Leasing" treats him as a type of investment activity on the acquisition of property and transferred it on the basis of a lease agreement to individuals or legal entities on set time, for a specific fee and in accordance with the conditions enshrined by the contract with the right to redeeper property with the lessee.

The main difference between leasing from the traditional lease is that three sides are directly involved in it:

• the lessor (landlord) is a natural or legal person who acquires property to the property and transferring it to the temporary possession and use of the lessee for a certain fee and conditions agreed in the contract;
• the lessee (tenant) is a physical or legal person who takes property to use in accordance with the lease agreement;
• the seller (supplier) is a natural or legal person selling the leasing property that is subject to a lease agreement.

In the process of conducting leasing activity, the lessor carries the costs associated with the acquisition and transfer of property to the lessee, as well as expenses due to the need to create conditions for the normal use of property transmitted to lease.

Classification and assessment of fixed assets

According to paragraph 4 of PBU 6/01 "Accounting for fixed assets" as part of the main funds of the enterprise, assets are taken into account if they are:

• used in the production of products in the performance of works or services or for managerial needs;
• used longer than 12 months;
• in the future, income will be brought;
• will not be sold in the foreseeable future.

Main funds 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, workers, productive and tribal livestock, perennial plantings and other main funds.

Capital investments on the fundamental improvement in land (drainage, irrigation and other landlocative works) are also among the fundamental improvement in land and leased facilities.

Capital investments in perennial plantings, the fundamental improvement of land is included in the mainstream of the costs related to the exploited areas, regardless of the end of the entire complex of work.

As part of fixed assets, land plots, objects of environmental management (water, subsoil and other natural resources) are taken into account.

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.

To organize accounting and ensuring control over the safety of fixed assets, each facility of fixed assets (inventory object), regardless of whether it is in operation, in stock or on conservation, should be assigned to the appropriate inventory number to accounting. The inventory number assigned to the facility of fixed assets is preserved for it for the entire period of finding it in this organization.

Inventory numbers of fixed assets written off from accounting are not assigned to the newly adopted to accounting objects within 5 years at the end of the year of write-off.

The adequate accounting of fixed assets is maintained by the accounting service on the inventory cards of fixed assets (OS-6 form). The inventory card opens to each inventory object. Inventory cards can be grouped in a card file in relation to the all-Russian classifier of fixed assets, and within sections, subsections, classes and subclasses - at the place of operation (structural divisions of the organization).

Filling in inventory cards (inventory book) is made on the basis of an act (invoice) acceptance and transfer of fixed assets (OS-1 form), technical passports and other documents for the acquisition, structure, movement and write-off of fixed assets. In inventory cards (inventory book), the basic data on the facility of fixed assets should be given: useful life, the method of depreciation, exemption from depreciation (if there is a place), individual features of the object.

Inventory cards are usually drawn up in one copy and are in the accounting service.

For the main funds leased for implementation offline accounting These tenant objects are also recommended to open inventory cards.

The adoption of fixed assets to accounting facilities is carried out on the basis of an approved administrator of fixed assets approved by the head of the organization (invoice), adoption of the same type of objects of the same cost and taking into account at the same time.

Fixed assets are accepted for accounting in the event of their acquisition, structures and manufacturing, making founders to contributes to authorized (share) capital, obtaining under the contract of donation and other receipts at the initial cost.

The initial value of the fixed assets acquired for the fee (including applicants) is recognized as the amount of the actual cost of the organization for the acquisition, construction and manufacture, with the exception of value added tax and other reimbursed taxes.

The obligatory accounting of fixed assets is carried out in rubles, and when acquiring fixed assets, the cost of which is defined in foreign currencyThe assessment is also made in rubles by recalculating foreign currency at the rate of the Central Bank of Russia, which is valid for the date of adoption by the organization of facilities on ownership, economic management, operational management or lease agreement.

The cost of 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 the Regulation on accounting "Accounting for fixed assets" (PBU No. 6/01).

The change in the initial value of fixed assets is allowed in cases of completion, retrofitting, reconstruction and partial elimination of the relevant facilities of fixed assets or carrying out the work of capital, as well as due to the revaluation of fixed assets.

If an enterprise has decided to revaluate fixed assets, it will have to do it every year. The revaluation can be as towards increasing the cost of fixed assets (cash), and towards the reduction (markdown).

As a result of the cash, the initial value of fixed assets increases and 01 "Fixed Fundamentals" will be debit to correspondence with the credit of account 83 "Extreme Capital". At the same time, the amount of accrued depreciation on revalued fixed assets increases: debt debit 83 "additional capital" and account loan 02 "Depreciation of fixed assets".

Following the markup of fixed assets, the initial cost of fixed assets decreases and wiring is made: the debit of "additional capital" accounts and the credit of the "Fixed Tools" account and at the same time decreases the amount of accrued depreciation on revalued fixed assets: debit account 02 "Depreciation of fixed assets" and account credit 83 "Extra capital".

When the extra capital is not enough to cover the grade size, the part of the mark-up, which exceeds the amount of previous dootes, is written off due to its own profit and refers to 84 " Undestributed profits (Uncovered loss) ". At the same time, the following wiring are made: debit accounts 84, account credit 01 and debit account 02, credit account 84.

As a result of the revaluation of fixed assets on account 01, the replacement value of fixed assets is taken into account.

An increase (reduction) of the initial value of fixed assets extra capital Organizations.

The reconstruction of the existing enterprises includes the reorganization of existing workshops and objects of the main, shareholder and maintenance, as a rule, without expanding the existing buildings and structures of the main purpose associated with improving the production and the increase in its feasibility level, taking into account the achievements of scientific and technological progress and implemented According to the integrated project for the reconstruction of the enterprise, in general, to increase production capacity, improving the quality and change of product range, mainly without increasing the number of working while improving the conditions of their labor and environmental protection.

Refruitment or technical re-equipment of existing enterprises include a set of measures to improve the technical and economic level of individual industries, shops and sections on the basis of the introduction of advanced equipment and technology, mechanization and automation of production, modernization and replacement of outdated and physically worn out of the public economy and subsidiary services.

At the same time, the cost of the organization reflected in the account account capital investments, after completing the completion, retrofitting, reconstruction of the facility of fixed assets or at the end of work, which is capitalized, is debited in debt accounting accounts of fixed assets.

At the same time, the amount attached to the accounting account of fixed assets increases the amount in the account of the accounting capital accounting and decreases its own source that remains at the disposal of the organization (with the exception of depreciation).

Methods for the acquisition of fixed assets and orders of reflection in accounting

Acquisition for fee

The main way of receipt of fixed assets for the enterprise is long-term investments (Capital investments) in fixed assets. Accounting for such investments is conducted on the calculation balance of 08 "Investments in non-current assets" on the relevant subaccounts and for each construction object or the acquisition of fixed assets for the fee. The cost of fixed assets based on acts of acceptance of completed objects is written off from account 08 "Investments in non-current assets" in the debit of account 01 "Fixed assets".

At the same time, the method of acquiring a fixed assessment for a fee, according to a number of regulatory documents, recognizes the amount of the actual cost of the organization for the acquisition, structure and manufacture of these fixed assets.

The construction of fixed assets is made through new construction and construction to expand existing enterprises.

The new construction includes the construction of a complex of objects of the main, utility and maintenance of newly created enterprises, buildings and structures, as well as branches and individual industries, which, after commissioning, will be on an independent balance sheet.

If the construction of a company or structure is planned to carry out queues, then the first and subsequent queues are applied to new construction before entering all the projected facilities for the full development of the enterprise (construction).

When expanding existing enterprise The increase in its production capacity should be carried out in a shorter period and with smaller specific costs compared with the creation of similar capacities through new construction with simultaneous increase in the technical level and the improvement of the technical and economic indicators of the enterprise as a whole.

The construction of objects can be carried out by contracting and economic methods.

With a contracting method of construction, the cost of work performed refers to the account 08 "Investments into non-current assets" subaccount 4 "acquisition of fixed assets" on the accounts of contracting and design organizations. On the same account, the costs of acquiring equipment requiring installation are also taken into account. With the economic method of construction on account 08-3 "The construction of fixed assets" are accrued wage Employees who participate in the construction, contributed to extrabudgetary funds, the cost of consumed materials and low-value inventory, tool wear, temporary devices and devices; The cost of equipment requiring installation, the cost of the content of the control apparatus and other expenses. The procedure for reflections in accounting operations for the construction of facilities contracts and economic methods is given in Table. 4.1.

II. With the economic method of construction of an object of production

Thus, the initial cost in the construction of an industrial facility by contractive method amounted to 33 thousand rubles, and a residential building - 39560 rubles.

An enterprise, in addition to the construction of fixed assets, may under the contract of sale, acquire facilities of fixed assets in the finished form, as well as motor vehicles, equipment that does not require installation, computing technique, etc.

Accounting for the acquisition of individual fixed assets is taken into account on subaccount 08-4 "Acquisition of fixed assets." The procedure for this reflection in accounting will consider as an example of the acquisition by the enterprise under the contract of sale in the trade organization of a truck for production purposes: the cost of the car is 35,400 rubles, including VAT (18%) - 5400 rubles. The costs associated with the acquisition (delivery) amounted to 1180 rubles, including VAT 180 rubles.

• debit account 08/4, account credit 60 - the cost of the acquired truck in accordance with the invoice, without VAT - 30000 rubles;
• debit account 19, account credit 60 - VAT on incoming fixed assets - 5400 rubles;
• debit account 08/4, account loan 60 - Considered the amount of expenses related to the purchase of a truck, without VAT - 1000 rubles;
• debit account 19, account credit 60 - VAT on the cost of acquiring a truck - 180 rubles;
• debit account 08/4, credit account 68 - Accrued tax on the purchase of motor vehicles - 6000 rubles. (30000 rubles. * 20%);
• debit account 01, account credit 08/4 - fixed assets were commissioned in factual acquisition costs -
  37000 rub. (30000 rubles. + 1000 rub. + 6000 rubles);
• debit account 60, account credit 51 - paid for acquired fixed assets and acquisition costs - 36580 rubles.
  (35400 rubles. + 1180 rub.);
• debit account 68, account credit 51 - paid tax on the purchase of motor vehicles - 6000 rubles;
• debit account 68, credit account 19 - assignment to calculations with the budget amount paid in the implementation of capital investments at the time of taking into account the cargo car -5580 rubles.
  (5400 rubles. + 180 rubles.).

Admission under the exchange agreement

According to the Mena Treaty, a legal or an individual undertakes to transfer one product to the other party in exchange for another (paragraph 1 of Art. 567 of the Civil Code of the Russian Federation). At the same time, each side also acts as a seller, and as a buyer. If the contract is not defined by the condition about the transfer of ownership, then the property rights are transferred at the time of execution by the parties by the obligations under the contract (Art. 570 of the Civil Code of the Russian Federation). If the company first receives fixed assets under the exchange agreement, then until the transfer of property rights (shipment of the relevant goods instead of the fundamental fund received) is the mainstream to be taken into account on the off-balance account 002 " material valuesAdmitted for responsible storage. "After the transition of the right of ownership, the entry of fixed assets is taken into account in the manner similar to the contract of sale.

In accordance with paragraph 3.5 of PBU No. 6/01, the initial value of fixed assets acquired in exchange for another property, different from funds, recognizes the cost of exchanged property on which it has been reflected in accounting balance.

For reflection in the accounting records of fixed assets, the following initial data was used: the company under the Mena Treaty acquires the facility of fixed assets in the finished form for the transferred property (manufactured products, goods, services), the cost of which is 60000 rubles. (excluding VAT). The barter assessment agreed by the parties in the contract - 94400 rubles. (including VAT - 14400 rubles.). At the same time, the initial cost of the object of fixed assets on balance - 100,000 rubles, and accrued depreciation - 30 thousand rubles, respectively, the residual (actual) cost according to accounting data was 70,000 rubles.

• by balance value departing property without VAT:
  debit account 08, account credit 90/1 - 60 thousand rubles. (According to paragraph 26 of the methodological instructions on accounting of fixed assets ... "At the date of the transition of the ownership of the exchange property, the account of accounting for capital investments in correspondence with the credit of the implementation account") is debited;
• the amount of VAT is 18%:
  debit account 19, account credit 90/1 - 12400 rub. (70,000 x 18%). (Methodical instructions on accounting records of fixed assets established the rules for reflection in the accounting records of the acquired funds purchased under the Mena Treaty, but it is completely lacking any recommendations for reflecting in accounting amounts of the input VAT specified in the Primary Supplier Documents. Based on the requirements The tax legislation on the debit of account 19 should be reflected entirely by the amount of VAT, indicated in the primary documents of the supplier, therefore, by analogy with the requirements of methodological instructions on accounting of fixed assets in terms of the acquisition of fixed assets, the amount of VAT may be reflected in correspondence with the account 90/3);
• when commissioning:
  debit account 01, account credit 08 - 60000 rub.

• to write off the retired property at cost:
  debit account 90/2, credit credit 41, 43 ... - 60000 rubles;
• 
  debit 90/3, credit account 68 - 10800 rub. (VAT is calculated on the basis of the amount of revenue according to accounting data equal to 60000 rubles. * 18%);
• 
  debit account 90/2, account credit 80-1800 rub.

• debit account 68, account credit 19 - 12600 rub.

• at the cost of the outgoing main funds without VAT:
  debit account 10 (41 ...), account credit 91 - 70000 rubles;
• for the amount of VAT:
  debit account 19, account credit 91 - 10800 rub.

• to write off the main fund at the initial cost:
  debit account 91, credit account 01 - 100,000 rubles;
• to write off the previously accrued amount of depreciation:
  debit account 02, account credit 91 - 30000 rubles;
• for the amount of VAT due to pay to the budget:
  debit account 91, credit account 68 - 12600 rubles. (The amount of VAT is calculated on the basis of revenue according to accounting data, equal to 70,000 rubles.)
• on identified financial results under the exchange agreement:
  debit account 99, credit account 91 - 1800 rubles. (It should be borne in mind that the adoption of this amount loss in reducing the financial result for tax purposes by applicable regulatory documents not provided.)

Gratuitous receipt

According to paragraph 3.4 of PBU No. 6/01, the initial value of fixed assets received by the organization under the contract of donation and in other cases of gratuitous receipt, their market value is recognized on the date of charge.

The costs of delivery of these facilities of fixed assets obtained under the donation agreement and in other cases of gratuitous receipt are taken into account as capital costs and relate to recipient organizations to increase the initial cost of the facility. Specified expenses Reflected on accounting accounts for capital investments in correspondence with account account accounts. In case of receipt by enterprises of motor vehicles, free of purchase of motor vehicles is not accrued.

Calling fixed assets received by free, reflected in accounting on credit account 98 "Incomes of future periods" subaccount 2 "gratuitous arrivals" in correspondence with a score of 08 "Investments in non-current assets". As depreciation (debit accounts 20 "Basic Production", Credit Credit 02 "Depreciation of fixed assets") Revenues of future periods are included in the non-revenue income of parts for free of fundamental funds according to PBU - 9/99. This amount increases taxable profit (debit account 98/2, account loan 91). Entering fixed assets is carried out by the usual order: debit account 01, account credit 08. In accordance with tax legislation The receiving party is obliged to pay a profit tax (24%), while the correspondence of accounts will be: Debit 99 "Profit and losses", Credit 68 "Calculations for taxes and fees".

According to PBU 14/2007 for assets to account for accounting as intangible assets, one-time implementation is necessary.

• the ability of the facility to organize economic benefits in the future;
• lack of material and real (physical) structure;
• the ability to identify (selection, separation) of an object from other objects;
• use in the production of products, when performing work or services or for the management needs of the organization;
• use for a long time, the time of useful use, the duration of over 12 months or the usual operational cycle, if it exceeds 12 months;
• the organization does not assume the sale of an object within 12 months or a conventional operational cycle, if it exceeds 12 months;
• the actual (initial) cost of the object can be reliably determined;
• the organization should carry out control over the objects, have properly executed documents confirming the existence of the most asset among the organization for the results of intellectual activity or the means of individualization (patents, certificates, other security documents, the agreement on the alienation of the exclusive right to the result of intellectual activity or the means of individualization, documents confirming Transition of exclusive right without contract, etc.).

According to PBU 14/2007, the results of intellectual activity, personalization, business reputation and production secrets (know-how) are included in the composition of intangible assets.

The results of intellectual activity include exceptional rights to:

• works of literature, science, art;
• programs for electronic computing machines and databases; Related rights;
• inventions, industrial samples;
• useful models;
• selection achievements;
• topology of integrated circuits, etc.

Individualization facilities include exceptional rights to:

• trademarks and maintenance signs, branded names;
• ownership of know-how, secret formula;
• business reputation.

Currently, the secrets of production (know-how) are taken into account as NMA only in tax accounting (paragraph 3 of Art. 25 of the Tax Code of the Russian Federation).

The composition of intangible assets do not include: intelligent and business qualities of personnel, their qualifications; Organizational expenses related to the formation of a legal entity.

Intangible assets are divided into the following groups:

• intellectual property objects;
• business reputation organization.

When creating on your own (legal entity):

1) Dt 08 Kt 10, 70, 69 - on the amount of actual costs;

2) Dt 04 Kt 08 - on the initial cost when taking into account

From founders to the deposit in share capital:

1) Dt 08 Kt 75/1 - to the contract value;

2) Dt 04 Kt 08 - on the initial value.

Received for free (under the contract of donation):

1) Dt 08 K-T 98/2 - on the current market value;

2) Dt 04 Kt 08 - at the initial value;

3) Dt 98/2 Kt 91 - in the amount of monthly accrued depreciation, we write off the amount of income of future periods from account 98/2 to account 91, subaccount "Other revenues".

The cost of the NMA received from other enterprises is included in other revenue revenues of the recipient's organization in the amount of the monthly accrued amount of depreciation and is subject to income tax.

NMA admission for joint activities:

Dt 04 Kt 80 "Authorized capital" - on the agreed value.

Admission of NMA upon receipt of property in trust management:

Dt 04 Kt 79 - on the agreed value.

According to Art. 159. Tax Code RF, the initial cost of NMA, created for their own needs, is subject to VAT. VAT amounts paid by resource providers that were used in the creation of NMA are subject to reimbursement from the budget.

From January 1, 2009, intangible assets are included in the relevant depreciation groups, depending on the useful life, similar to the fixed assets (clause 5 of Article 258).

Intangible assets included in the eighth-tenth depreciation groups can be amortized only by a linear way.

With a linear method, the amount of depreciation of intangible assets for a month is defined as a product of its initial cost and depreciation rate.

The rate of depreciation is determined by the formula:

N \u003d 1 / n × 100%,

where n is a useful life in months.

With a nonlinear method, the amount of monthly depreciation is determined by the formula:

A \u003d b × n / 100%,

where A is the amount of accrued depreciation for the month for the relevant depreciation group; B - the total balance of the corresponding depreciation group; N is the rate of depreciation for the corresponding depreciation group.

The depreciation amount of NMA, accrued in accounting and tax accountsmay coincide. This is possible if:

• in accounting and tax accounting, depreciation is charged by a linear method;
• the asset in the same case has the same initial cost and useful life.

Then the amount of depreciation reflected on the loan of account 05 "Depreciation of the NMU" can be transferred to the tax accounting and use when calculating income tax.

If the depreciation amount accrued in accounting does not coincide with the one that is accrued for tax accountingThe depreciation will have to be charged twice.

Depreciation is not charged for intangible assets worth below 40,000 rubles. For the unit acquired from January 1, 2011. If the object was commissioned in December 2010 and its cost will be 20,000 rubles, it will be admitted to the amortization, the depreciation will be accrued from January 2011 (FZ dated 27.07 .2010 № 229-ФЗ "On Amendments to Part I and Part II of the Tax Code of the Russian Federation").

Accounting for the disposal of intangible assets

The cost of intangible assets that are eliminated or not able to bring economic benefits in the future are subject to debiting from accounting. Intangible assets may drop out for the following reasons:

• termination of the term of the organization's right to the result of intellectual activity or means of individualization;
• transmission (sale) under the agreement on the alienation of the exclusive right to the result of intellectual property;
• transition of exclusive right to other persons without a contract;
• termination of use due to moral wear;
• transmission under the contract of exchanges, donations;
• including in the account of the contribution under a joint venture agreement;
• transmission as a contribution to the authorized capital of other organizations;
• when transmitting to trust and other, the basis for writing is the acts of transmission,

  acts to write-off, protocol of the meeting of shareholders, etc.

Accounting for the disposal of NMA leads on an active-passive account 91 "Other income and expenses".

According to the debit of account 91 reflect:

1. The residual value of NMA:

Dt 91 Kt 04;

2. Expenses associated with the disposal of NMA:

Dt 91 Kt 70, 71, 69;

3. The amount of VAT on the implemented NMA:

Dt 91 Kt 68.

According to the loan, account 91 reflect the revenue from the sale of NMA at bargain prices, including VAT:

Dt 62 Kt 91.

On account 91 "Other incomes and expenses" determine the financial result from the write-off of NMA by comparing revolutions. If the turnover of the debit is more turnover on the loan (balance debit), we obtain a loss that will be written off on account 99 "Profit and losses" by wiring:

Dt 99 Kt 91.

If the loan turnover is more turnover on the debit (balance of credit), we will receive a profit that will be written off by 99 wiring:

Dt 91 Kt 99. For any reason, the disposition of the NMA object from the balance is reflected by the wiring:

• write off the accrued depreciation - Dt 05 Kt 04,
• write off the residual value - Dt 91 Kt 04.

What is the procedure for posting and write-off in accounting of facilities of fixed assets worth up to 20,000 rubles.? And is it necessary to use the off-balance account?

M.E. Galkina, Izhevsk

The organization takes an accounting account as fixed assets if conditions are simultaneously carried out (clause 4 of accounting regulations "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 object is intended for use in the production of products, when performing work or services, for the management needs of the organization or to provide an organization for temporary possession and use or temporary use;

- the object is intended for use for a long time, that is, the term longevity over 12 months or a conventional operational cycle, if it exceeds 12 months;

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

- The object is able to bring the Organization Economic Benefits (income) in the future.

Assets in respect of which the conditions provided for in paragraph 4 of PBU 6/01 are performed, and the cost of which within the limit set in accounting policies Organizations, no more than 20,000 rubles. For a 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 objects in production or during operation, proper control of their movement should be organized (paragraph 4 of paragraph 5 of PBU 6/01).

This means that if the order of accounting policy provides for the cost limit for the adoption of the facility in fixed assets (no more than 20,000 rubles), objects worth less than this limit are subject to accounting in the composition of material and production reserves (MPZ). At the same time, the relevant requirements of PBU 5/01 "Accounting of Logistics" and Methodical Indications on Accounting accounting of the MPZ., approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

The MPZ is accepted for accounting at actual cost (paragraph 5 of PBU 5/01). When admission is issued court order In the form number M-4 and there is a card accounting card in form No. M-17.

Entering a low-value object (accounted for as a MPZ) commissioned in accounting is reflected as its write-off on expenses. At the same time, the requirement is made in form No. M-11, and in the Card No. M-17, an appropriate recording of disposal is made.

When mapping the MPZ in production and other disposal, their assessment is made in one of the following ways: at the cost of each unit, middle Costsat the cost of the first time acquisition of the MPZ. (FIFO method) (pb 5/01). For each group (view) of the MPZ during the reporting year, one estimate method is applied (p. 21 of PBU 5/01).

To fulfill the REQUIREMENT. 4 p. 5 PBU 6/01 On the proper control will have to organize accounting for the balance. We recommend using auxiliary offline account, for example 012 "Low-value items with a useful life of more than 12 months in operation." Analytical accounting on it can be conducted on financially responsible persons.

Postings for accounting for low-value "long-playing" objects are as follows:

arrival:

Debit 10-10 credit 60- the object is credited according to actual cost;

Debit 19 Credit 60 - accounting VAT;

commissioning:

Debit 20 (26, 44) Credit 10-10- the object is commissioned, its value is written off for expenses;

Debit 012. - Charged object accounts for balance;

write-off at the end of service life:

Credit 012.- reflected disposal of an object behind the balance;

Debit 10 Credit 91/1 - The receipt of materials and spare parts obtained during disassembly of the written off object, at a market value.

Pay attention to the next moment.

If the Organization's accounting policy order does not provide for the value limit for the adoption of the facility in fixed assets, then all objects corresponding to the conditions of paragraph 4 of PBU 6/01,
regardless of their value are accepted for accounting as objects
fixed assets.

Chapter 4.

Accounting for fixed assets

Fixed assets – these are non-current assets that meet certain criteria and possessing material and real structure.. Fixed assets are part of the property used as a means of labor in the production of products, the performance of works or the provision of services or to manage the organization for a period longer than 12 months or an ordinary operational cycle, if it exceeds 12 months. Do not relate to fixed assets and are accounted for as part of funds in the turnover with useful life of less than 12 months regardless of their value.

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

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

PBU 6/01 "Accounting of fixed assets" contains criteria for the separation of fixed assets from a variety of non-current assets. In accordance with this document, the asset is adopted 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., the term of longer 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 ability to bring economic benefits is determined by the duration of the use of the fixed assessment in the economic activity of the organization. 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 useful life is determined on the basis of the amount of products (work volume) in physical terms expected to obtain as a result of the use of fixed assets.

Assets for which the conditions provided for in paragraph "g" of these criteria are performed, and cost within the limits established in the organization's accounting policy, but not more than 20,000 rubles. For a 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.

For the organization of fixed assets, a single typical classification of fixed assetsIn accordance with which the fixed assets are grouped under the following features: types, accessories, appointment, use.

By views Fixed assets are combined into the following groups:

1) buildings and structures;

2) working and power machines;

3) equipment;

4) vehicles;

5) transfer devices;

6) computing technology;

7) production and economic inventory;

8) Cattle worker, productive and tribal;

9) Perennial plants;

10) Capital costs of improving land (without structures);

11) Other fixed assets.

By accessoriesfixed assets divided:

1) on their own ownership organizations (including leased without redemption);

2) to those in operational management and economic jurisdiction;

3) for rent received without redemption right.

By appointment Fixed assets of the organization are divided:

1) on production - fixed assets whose use is aimed at systematic profit as the main goal of activity, i.e., directly or indirectly involved in the production process;

2) on non-manufacturing - not used in the implementation of ordinary activities, i.e., the fixed assets used in the field of domestic services, housing and communal services, passage etc.

By degree of use Fixed assets are divided into the following:

1) in operation;

2) in the reserve (reserve);

3) in the stage of completion, retrofitting, reconstruction and partial liquidation;

4) on preservation.

This grouping provides calculus amounts of depreciation.

In accordance with PBUs 6/1 Dedant of accounting fixed assets is inventory objectSuch a facility with all devices and accessories or a separate constructively separate item intended to perform certain independent functions, or a separate complex of structurally articulated items, which are a single integer intended for performing certain work.

In turn, complex structurally articulated items - This is one or several items of one or different destinations that have shared fixtures and accessories, 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, but not independently.

When establishing an accounting unit, the provision of PBU 6/01 should also be taken into account, according to which, in the case of one object, several parts that have different useful life, each such part must be taken into account as an independent inventory facility.

According to individual classification groups of fixed assets, the inventory is considered to:

On buildings - every detached building with his internal devices (heating system, water supply, sewage, ventilation devices) and surplus buildings (shed, fence, etc.);

On structures - every separate construction with devices that make up an organic whole device (bridge along with supports, farms, entrances and approaches to it);

According to power machines and equipment - each power machine with the foundation and adaptations to it and accessories, devices and individual fence;

On work machines and production equipment - Each machine or apparatus, including those included in its composition, accessories and devices, fencing, as well as the foundation on which the inventory object is mounted;

On vehicles - every object of vehicles with the inclusion of accessories related to it and accessories (cargo car, including spare wheels with a chamber and a tire and a tool kit);

By transfer devices - Each independent device that is not part of buildings or structures;

According to tools and inventory - every item that has an independent value and is not an integral part of a non-inventory (machine, machine, apparatus, etc.).

Capital investments in land, on a fundamental improvement in lands, in objects of environmental management are taken into account as separate inventory facilities by type of capital investment facilities.

For the organization of accounting and ensuring control over the safety of fixed assets, each inventory object, regardless of whether it is in operation, in reserve or conservation, when adopting it to accounting should be assigned to the corresponding inventory number. The number, as a rule, consists of eight characters: the first three signs denote subaccount, the fourth - group and the last four signs - the sequence number of the subject in the group. According to which the groups are not highlighted, the fourth mark is denoted by zero.

In cases where the inventory facility has several parts that have different useful life and taking into account as separate inventory objects, each part is assigned a separate inventory number. If an object consisting of several parts is set for an object of useful use, the specified parts of the object are arranged for one inventory number.

The inventory number assigned to the object of fixed assets is preserved for it for the entire period of its location in this organization and can be designated by attaching a metal token, applied by paint or otherwise.

Objects of fixed assets entering the organization, when making them to accounting, should obtain an appropriate assessment in monetary terms. There are three types of assessment of fixed assets: initial, reducing and residual.

In accounting, fixed assets are taken to account initial cost . The initial value of the facility of fixed assets acquired for the fee is recognized as the amount of the costs of the acquisition, construction and manufacture, with the exception of VAT and other taxes.

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, state duties and other similar payments made in connection with the acquisition (obtaining) rights to the object 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;

Accrued before the adoption of the object of fixed assets to accounting interest borrowed fundsif they are attracted to acquire, facilitation or manufacture of this object;

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

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 initial cost for fixed assets is considered:

For buildings and structures at the contracting method of their construction - the estimated cost of the object, during the construction of an economic method - the actual cost of their construction;

For equipment - the amount of acquisition costs, including shipping costs, installation, installation, etc.;

For facilities of fixed assets received from free - their value according to the accounting part of the transmitting party, with the addition of the costs of delivery and installation of the object in the necessary cases;

For fixed assets that are in operation and acquired for the fee are the actual costs of acquiring, delivery and installation.

The initial value of fixed assets in their manufacture itself is determined on the basis of the actual costs associated with the production of these fixed assets. Accounting and the formation of costs for the production of fixed assets are carried out by the organization in the manner prescribed for accounting for the costs of the relevant types of products manufactured by this organization.

The initial value of 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. Under the current market value is understood as the amount of funds, which can be obtained as a result of the sale of the specified asset at the date of adoption of accounting. In determining the current market value, prices on prices for similar fixed assets obtained in writing from manufacturers can be used; price level information available from state statistical authorities, trading inspections, as well as in the media and special literature; Expert conclusions appraisers.

The initial value of the fixed assets received under contracts providing for the fulfillment of obligations (payment) by non-monetary means, recognizes the cost of values \u200b\u200btransferred or subject to the transmission to 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.

The initial value of the 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.

Evaluation of the object of fixed assets whose cost is expressed in foreign currency when purchased, 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.

The initial value of fixed assets reflected in accounting is also called the book value.

The value of the fixed assets in which they are taken to account are not subject to change, except for the cases stipulated in the legislation. The change in the initial cost is allowed in cases of completion, recycling, reconstruction and partial elimination of relevant objects. An increase (decrease) of the initial value of fixed assets is applied to the additional capital of the organization.

Replacement value - The cost used in the implementation of the reassessment mechanism of fixed assets. In accordance with paragraph 15 of PBU 6/01 commercial organization It has the right no more than once a year (at the beginning of the reporting year) to overestimate the objects of fixed assets under the current (restorative) cost by indexing or direct recalculation of documented market prices with the attribution of emerging differences on the additional capital of the organization, unless otherwise established by the legislation of the Russian Federation . Revaluation is carried out by the organization independently or by attracting experts.

The purpose of the revaluation, especially during the period of inflation, is to bring the book value of fixed assets in accordance with the current prices and the conditions of reproduction. Over time, the initial value of fixed assets is deviated from the value of similar fixed assets purchased or produced in modern conditions. To eliminate this deviation, it is necessary to periodically revaluate the fixed assets and determine the replacement 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.

Land plots and objects of environmental management (water, subsoil and other natural resources) revaluation are not subject to.

When determining the current (restorative) cost, it can be used:

Prices on prices for similar fixed assets obtained in writing from manufacturers' organizations;

Assessment of the technical inventory bureau;

Expert opinions on the current (restorative) value of fixed assets;

Information about the price level existing in state statistical authorities, trade inspections and organizations.

The decision of the Organization to conduct a revaluation as of the beginning of the reporting year should be issued as appropriate regulatory document (Order), mandatory for all organizations of the organization, which will be involved in the revaluation. Such a document should include a list of uniform fixed assets.

The frequency of revaluation must be consolidated in an order on the organization's accounting policy. Accounting posts on the revaluation conducted in the reporting year are issued on December 31 of the reporting year. However, in the preparation of an annual balance for the reporting year they are not taken into account. The results of the revaluation take into account the incoming balance at the beginning of the year in the balance of the first quarter of the next year.

The increase in the cost of fixed assets, equipment to install and capital construction during revaluation is reflected in the debit of account 01 "Fixed assets" and a loan of account 83 "Extension Capital". If in previous years in the organization, the overestimated object was also discharged and the result of the markdown was written off as an operating flow, then the amount of the accommodation, equal to the amount of the markup, is credited as other income into account 91 "Other income and expenses".

The amount of markdowns of the object of fixed assets as a result of the revaluation refers to the accounting of retained earnings ( uncoated loss) and should be disclosed in the accounting statements of the organization. This amount of markdown refers to a decrease in the additional capital of the Organization formed by the amounts of its completion of this facility conducted in previous reporting periods. Exceeding the amount of the mark of the object over the amount of the accrual of it enrolled in the account of 83 "additional capital" as a result of the revaluation carried out in previous reporting periods, refers to the account of the retained earnings (uncovered loss) and should also be disclosed in the accounting statements of the organization. When the object of fixed assets is disposed of, the amount of its accounts is transferred from the additional capital of the Organization to the retained earnings of the organization: the debit of account 83, the account of account 84 "Retained earnings (uncovered loss)."

The increase in the amount of depreciation during the revaluation of fixed assets is reflected on the loan of account 02 "Depreciation of fixed assets" and the debit of account 83, and the decrease in wear - on the debit of account 02 "Depreciation of fixed assets" and account credit 83.

Residual value - This is the cost at which the object is reflected in the balance sheet. It is calculated as the difference between the initial cost and the amount of accrued depreciation by the object (or group of objects) of fixed assets for a specific date.

Motion of fixed assets is connected with economic operations on the admission, internal movement and disposal of fixed assets. Accounting for fixed assets can be organized so that it is possible to establish the availability of fixed assets for each classification group and separately for each object, locations and sources of their acquisition, which is ensured by analytical accounting of fixed assets cardsOpened for each inventory object and synthetic accounting in general on account 01 "Fixed assets". All operations on the movement of fixed assets are made in typical forms of primary accounting documentation.

The incoming fixed assets adopts the Special Commission appointed by the head of the organization. Regardless of the acquisition method, all funds entering the organization must be reconciled and documented. The Commission includes an act on the reception-transmission of fixed assets (f. No. OS-1). This act is used both when purchasing facilities of fixed assets on the part and manufactured (constructed) in the organization.

The act provides a brief information characterizing this object and its compliance with the specifications. The act is drawn up on each object separately or several of the same type of objects, if they have the same value and were commissioned in one calendar month. After a positive conclusion of a commission based on comparison and verification of accompanying and settlement documents, the act is approved by the head of the organization. Then the document with the attached technical documentation on the adopted object is submitted to the accounting department. Based on these documents, inventory cards of fixed assets are drawn up in accounting.

Acquisition of the object of fixed assets by a representative of the organization directly at the Supplier's enterprise, on the basis of supply or in the transport terminal is carried out on the basis of power of attorney. If at the acceptance of fixed assets, any inconsistencies, malfunction or shortage is detected, a commercial act is drawn up, on the basis of which the provider is claimed or transport organization (Depending on whose fault it occurred).

The receipt of fixed assets from major repairs, reconstruction and modernization is also conducted by the Special Commission. At the same time, the act of acceptance of the repaired, reconstructed and modernized objects (f. No. OS-3).

After the acquisition of fixed assets, it is necessary to ensure control over their safety, intra-manual movement and use. Such control is ensured by securing inventory facilities of fixed assets (with assigning them inventory numbers) For economic departments and materially responsible persons, as well as the implementation of a set of measures, called inventory. At the same time, an inventory list of fixed assets is drawn up at their location, operation (F. OS-9 and No. OS-13).

For the implementation of an adequate analytical accounting in the accounting department of the organization for each facility of fixed assets, an individual inventory card of typical form No. OS-6 (for buildings, structures, machinery, equipment, vehicles, inventory of production and economic) is started. Inventory cards are filled on the basis of primary documents - acts, technical passports and other documentation. Then inventory cards are advisable to register in special descriptions, records in which are manufactured by classification groups of fixed assets in accordance with the requirements of accounting reporting.

Registered in the inventory card are placed in fixed funds. In the card file, they are grouped by industry classification groups, and inside groups - in locations, operation and by type. The cards of inactive and canned facilities of fixed assets are grouping separately.

Organizations that have a small number of fixed assets are allowed to conduct their adopted accounting in the inventory. The records in the book are made in the context of the classification groups (species) of fixed assets, in terms of their locations and other details.

Inventory cards for received, retired and displaced funding funds after the corresponding records until the end of the month are not laid out, but are stored separately. This is necessary because, based on some of them, the depreciation of fixed assets is drawn up monthly. In addition, at the end of the month, the cards with the records for this month are grouped by classification types of fixed assets, summarizes the revisions for the receipt and disposal of funds for each species and are recorded in the Motion Motion Card.

To determine the unsuitability of fixed assets to further use, the inability or inefficiency of its recovery, as well as to design the documentation for the write-off of these facilities in the organization (if the availability of fixed assets is essential) a permanent commission can be created. It includes the corresponding officers, including chief Accountant (Accountant), Deputy Head, Chief Engineer, Persons that are liable for the safety of fixed assets, etc. To participate in the work of the Commission, representatives of the relevant inspections may be invited.

The decision of the Commission on the write-off of the facility of fixed assets is issued on the write-off of facilities of fixed assets (f. No. OS-4), an act of debiting motor vehicles (F. OS-4A), an act on the write-off of industrial and economic inventory (f. No. MB eight).

These acts reflect the initial cost of the object, the amount of wear at the time of disposal, the conclusions and decisions of the Commission on issues included in its competence, etc. Acts are approved by the head of the Organization. Based on the executed act to write off the fixed assets in the inventory card (inventory), a mark on the disposal of the object is made. Relevant entries are manufactured in a document discovered at its location.

Sale, gratuitous transfer of fixed assets, implemented under the donation agreement, and transfer by the organization of fixed assets to the ownership of another legal or individualPerformed under the Mena Treaty is issued as an act on the reception-transmission of the facility of fixed assets (f. No. OS-1).

Analytical accounting of fixed assets in the organization is conducted on individual inventory facilities of fixed assets. The main register of analytical accounting of fixed assets is inventory cards. On the front side of the inventory cards indicate: the object number; Year of release (construction); date and number of an act of acceptance; location; initial value; the rate of depreciation deductions; the amount of accrued depreciation; internal movement; The cause of disposal.

On the back of the inventory cards indicate information about the date and costs of completion, re-equipment, reconstruction and modernization of the object performed repair workah, as well as a brief individual characteristic of the object.

Inventory cards can be used for group accounting of the same type of objects having the same technical characteristic, the same value, the same production and economic purpose and commissioned in one calendar month.

Accounting for fixed assets at the location of the location is carried out by persons responsible for the safety of these funds.

In accordance with the plan of accounting accounts to summarize information on the availability and movement of fixed assets of the organization, a balance sheet 01 "Fixed assets" is intended. Synthetic account 01 "Fixed assets" is an active inventory account and is intended to summarize data on the availability and movement of fixed assets in operation, stock, for conservation, for rent, trust management, pledge. In addition, accounts are used to organize synthetic accounting of fixed assets:

02 "Depreciation of fixed assets" (passive account);

08 "Investments in non-current assets" (active account);

91 "Other income and expenses" (active passive account).

According to the debit of account 01, "fixed assets" reflect the balance of fixed assets at the reporting date and received fixed assets on the loan is the disposal of fixed assets at the initial (restorative) cost.

The receipt of fixed assets is recorded at the debit of this account in correspondence with a score of 08 "Investments in non-current assets".

Among the possible situations of the disposal of fixed assets are allocated as follows:

Contribution to the authorized capital of other organizations;

Sale;

Gratuitous transfer, donation;

Embezzlement;

Natural disasters;

Write-off due to moral and physical wear.

The decision to write off (retirement) of fixed assets, as we have noted above (if the availability of fixed assets is essential), a specially established commission.

The competence of the Commission includes:

Inspection of the object to be debited using the necessary technical documentation, as well as accounting data, establish the unusability of the object to restore and further use;

Establishing the reasons for the write-off of an object (physical and moral wear, reconstruction, disruption of operating conditions, accidents, natural disasters, long-term non-use of the object for the production of products, work and providing services for management needs);

Definition of persons whose premature disposal of the facility of fixed assets occurred, making proposals for the involvement of these persons to justice;

Identifying the possibility of using individual nodes, parts, materials of the object being written off and the assessment based on the prices of possible use, control over the seizure from the writable basic tools of non-ferrous and precious metals, the definition of weight and delivery to the appropriate warehouse;

Drawing up an act on the write-off of facilities of fixed assets (f. No. OS-4), an act on the write-off of motor vehicles (f. No. OS-4A) (with an application for accidents on accidents and indicating the reasons that caused an accident if they took place).

Operations for gratuitous transfer of fixed assets are recorded in the usual basis, and this operation Completed value added tax. The tax payer is the transmitting party. The taxable base is the market value of the transmitted fundamental means, but it should be no lower than the carrying (residual) cost. The accrued tax is included in other expenses of the enterprise. The loss from gratuitous transmission does not reduce taxable profits.

Sale of fixed assets forms other income (expenses) of the organization. The disposal of fixed assets in accordance with PBU 9/99 "Organization's revenues" and PBU 10/99 "Organization's expenses" in all cases is reflected on the comparating account 91 "Other income and expenses". At the same time, a subaccount "Disposal of fixed assets" opens to the account 01 "fixed assets". The debit of this subaccount reflects the initial value of the departing facility of fixed assets, and on the loan - the amount of accrued depreciation. Upon completion of the disposal procedure, the residual cost of the object is written off from account 01 "Fixed assets" on account 91 "Other income and expenses", subaccount 2 "Other expenses".

With the write-off of fixed assets without applying a separate subaccount 01 "Disposal of fixed assets" debit Count 02 "Depreciation of fixed assets" in correspondence with a credit of account 01 "Fixed assets" and then from credit account 01 The residual cost of the main funds object is written off into the debit of account 91-2 (Table 4.1).

The register of synthetic accounting of fixed assets is a magazine-order number 13, the record in which is carried out on the basis of primary accounting documents.

The cost of fixed assets is repaid by depreciation. Depreciation - calculated in monetary terms of depreciation of fixed assets in the process of their application, industrial use.

According to PBU 10/99, the expenses of the organization "depreciation deductions are included in the cost of ordinary species Activities.

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).

In addition, depreciation is not accrued by:

Objects of housing stock (residential buildings, hostels, apartments, etc.);

Objects of external improvement and other similar objects (forestry, road economy, specialized facilities of the shipping situation, etc.);

Productive livestock, buffalo, whales and deer, many years of plantings under the operating age.

According to these fixed assets and fixed assets non-Profit Organizations The depreciation is made at the end of the reporting year on established depreciation standards. The movement of wear amounts on these objects is taken into account on a separate offset account 010 "Depreciation of fixed assets".

Depreciation is charged since the first day of the month following the month of making the fixed assessment to accounting, and is produced before full repayment The cost of this object is either writing off this object with accounting. The end of the depreciation charge should be considered the first number of the month following the month of full repayment of this object or his write-off from accounting.

Depreciation is suspended in case:

Transmissions under the contract for free use;

Finding an object for reconstruction and modernization by decision of the head of the organization;

Translating the object of fixed assets by decision of the head of the Organization for Conservation for a period of more than three months;

Repairing a duration of over 12 months.

In accordance with paragraph 16 of PBU 10/99 "Organization's expenses", amortization is recognized as a consumption based on:

- the magnitudes of depreciation deductions determined on the basis of the value of amortized assets;

- useful life;

- accepted by the organization of methods of depreciation.

According to Art. 258 Tax Code of the Russian Federation The useful life of fixed assets is determined by the taxpayer independently on the date of commissioning of this object of depreciable property, taking into account the classification of fixed assets approved by the Government of the Russian Federation.

The useful life of the fixed assessment is determined on the basis of the following factors:

Expected utilization of the object in accordance with the intended performance;

Expected physical wear, depending on the mode of operation, natural conditions and the influence of the external environment, repair system;

The planned volume of production or work as a result of the practical application of this object;

Restrictions arising from regulatory legal acts.

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.

Depending on the useful life, fixed assets are divided into 10 depreciation groups:

1st group - means with a useful life of 1 year to 2 years inclusive;

2 group - from 2 to 3 years inclusive;

3rd group - from 3 to 5 years inclusive;

4th group - from 5 to 7 years inclusive;

5th group - from 7 to 10 years inclusive;

6th group - from 10 to 15 years inclusive;

7th group - from 15 to 20 years inclusive;

8th group - from 20 to 25 years inclusive;

9th group - from 25 to 30 years inclusive;

The 10th group is the means with a useful life of over 30 years.

The depreciation of fixed assets is accrued in one of the following ways:

Linear way;

Method of reduced residue;

Way to write off the cost of the number of years of useful use;

The method of writing off the cost 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.

Essence linear fashion It is that the annual depreciation amount is determined on the basis of the initial value or the current (restorative) cost (in the case of a revaluation) of the main means of the main means of depreciation, calculated on the basis of the useful use of this object.

Acquired an object worth 120,000 rubles. With a useful life for 5 years. The annual rate of depreciation deductions is 20%. The annual depreciation amount will be:

120 000? 20% / 100% \u003d 24 000 (rub.)

For method of reduced residue The annual amount of accrual depreciation deductions is determined based on the residual value of the object of fixed assets at the beginning of the reporting year and the depreciation rate, 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. The acceleration coefficient is applied to the list of high-tech industries and effective types of machinery and equipment established by the federal executive bodies.

Acquired a facility of fixed assets worth 300,000 rubles. With a useful life of 5 years. In the accounting policy, the acceleration coefficient 2. The depreciation rate, calculated on the basis of useful use, is 20% (100% / 5 years), and an increased coefficient 2 will be 40%.

in the 1st year: 300 000? 40% \u003d 120,000 (rub.);

in the 2nd year: (300 000-120 000)? 40% \u003d 72,000 (rub.);

in the 3rd year: (180 000-72 000)? 40% \u003d 43 200 (rub.);

in the 4th year: (108 000-43 200)? 40% \u003d 25 920 (rub.);

in the 5th year: (64 800-25 920)? 40% \u003d 15 552 (rub.).

Thus, after the expiration of the useful use of the object, when applying this method of depreciation, a poor residue remains in the amount of 23,300 rubles. This cost can also be written in series in future periods, subject to the further use of the facility of fixed assets. The use of this method allows the organization in the first years of operation of the main means to write down on costs aboutwe have a more depreciation deductions, thereby providing a faster payback of capital investments. As for the uncommitted remnant of the value of the object, this is objectively fully justified; When writing off the fixed assessment as a result of its expiration of its use, almost any object will have any minimum cost expressing in the cost of the remaining spare parts, nodes, parts and other components that may have recycled.

For the method of writing off the cost of the number of years of useful use The annual amount of depreciation deductions is determined on the basis of the initial value of the object of fixed assets and the annual relationship, where in the numerator - the number of years remaining until the end of the service life of the object, and in the denominator - the amount of the number of years of the service life of the object.

Acquired object of fixed assets worth 200,000 rubles. Useful use of 6 years. The amount of the number of years of service life is 21 (1 + 2 + 3 + 4 + 5 + 6).

Accrued depreciation amounts by year will be:

in the 1st year: 200,000? 6/21 \u003d 57 140 (rub.);

in the 2nd year: 200,000? 5/21 \u003d 47 620 (rub.);

in the 3rd year: 200,000? 4/21 \u003d 38 100 (rub.);

in the 4th year: 200,000? 3/21 \u003d 28 570 (rub.);

in the 5th year: 200,000? 2/21 \u003d 19 050 (rub.);

in the 6th year: 200,000? 1/2 21 \u003d 9 520 (rub.).

Total depreciation amount - 200,000 rubles.

For the method of writing off the cost is proportional to the volume of products (works) Accrual depreciation is made on the basis of the natural indicator of the volume of products (works) in reporting period and the ratio of the initial cost of the object of fixed assets and the intended volume of products (works) for the entire useful life of the facility of fixed assets.

Purchased freight car With a lifting capacity of more than 2 tons with an estimated mileage of up to 400,000 km worth 100,000 rubles. In the reporting period, the mileage should be 10,000 km. The annual depreciation amount will be:

10 000? 100 000/400 000 \u003d 2500 (rub.).

The accrual of depreciation deductions for fixed assets during the reporting year is made monthly regardless of the method of accrual in the amount of 1/12 of the calculated annual amount. In case of adoption of the facility of fixed assets to accounting during the reporting year annual amount Depreciation is considered the amount determined from the first day of the month following the month of adoption of this object to accounting, to the reporting date of annual accounting reporting.

Depreciation is drawn up with a special developing table - "Calculation of depreciation of fixed assets" - or by the machineogram of similar content. These registers serve as a basis for reflecting the depreciation and depreciation of fixed assets on the relevant accounting accounts.

If there are two depreciation rates in accounting policies (for accounting and tax accounting purposes), then, naturally, two types of calculations are performed.

For tax purposes, depreciation accrual has significant features. The main difference is that depreciation can be accrued in two methods:

Linear;

Nonlinear (similar to the method of reduced residue with some features specified in Art. 259 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation).

The linear method should be used when depreciation by buildings, structures and transfer devices included in the eighth-tenth depreciation groups of fixed assets. For other fixed assets, any of the two above methods can be applied.

In addition, special coefficients are applied in tax accounting when accrued:

In relation to fixed assets working under an aggressive external environment and (or) increased replacement (except for fixed assets 1, 2 and 3 depreciation groups), the taxpayer has the right to apply a special acceleration coefficient, but not higher than 2. under the aggressive medium it is understood A combination of natural and (or) artificial factors whose influences of increased wear (aging) of fixed assets in the process of their operation. To work in an aggressive environment is also equal to the foundation of fixed assets in contact with an explosion, fire-hazardous, toxic or other aggressive technological environment, which can cause (source) of an emergency initiative;

For amortized fixed assets that are subject to the contract financial rental (lease agreement), to the main rate of depreciation taxpayer, in which this fundamental means must be taken into account in accordance with the terms of the financial lease agreement, have the right to apply a special acceleration coefficient, but not higher 3. This provision also does not apply to fixed funds related to the first three depreciation groups, if depreciation according to these fixed assets is charged with a nonlinear method;

In relation to the fixed assets used for scientific and technical activities, it is allowed to apply to the main rate of depreciation coefficient equal to 3;

On passenger cars and minibuses, the initial cost of more than 600,000 and 800,000 rubles. The acceleration coefficient is 0.5. At the same time, in order to tax, the organization may take into account depreciation costs for the car both in the period of its operation and in the period of its time idle time, provided that the activity in which the car is used, the organization does not suspend, and the suspension of the vehicle is caused by objective reasons (repair , seasonal production, lack of orders, etc.).

The depreciation is also allowed at reduced norms by decision of the head of the organization enshrined in accounting policies for tax purposes. Using lower depreciation standards is allowed from the beginning tax period And during the entire tax period.

The feature of depreciation charges for tax purposes also consists in the fact that the initial (restorative) cost of fixed assets should be determined without taking into account the results of the revaluation of fixed assets held after January 1, 2002

In accordance with the Federal Law of June 6, 2005 No. 58-FZ from January 1, 2006, organizations are given the right to apply the so-called tax breaking - write off part of the value of fixed assets in the form of a depreciation premium. The depreciation premium is 10% of the cost of the main means and can be at the same time included in the composition of indirect expenses for taxation on fixed assets that began to amortized not earlier than January 1, 2006.

The depreciation premium cannot be applied to the cost of fixed assets obtained free of charge. Also, the amortization premium does not apply:

To the main means obtained as a contribution to the authorized capital;

To the property transmitted to leasing.

This benefit is right, not the obligation of the taxpayer, so the taxpayer itself decides, to apply a depreciation award or not.

This law also establishes the rules for debiting costs for upgrading - 10% of the costs are debited immediately, the remaining 90% are included in the initial value of fixed assets and are written off through depreciation. From January 1, 2007, also in the form of a depreciation premium can be written to the cost of production (works, services) 10% of the cost of the cost of reconstruction of fixed assets.

If the depreciation is not fully accrued, but the main tool is eliminated by any reasons, then VAT amounts for such fixed assets previously taken to deduction are subject to recovery on mutual settlements with the budget. At the same time, the amounts of tax subject to recovery are calculated on the basis of the residual (balance) cost without taking into account the revaluation.

To summarize the depreciation information accumulated during the operation of fixed assets, the account 02 "depreciation of fixed assets" is intended.

The accrued depreciation amount of fixed assets is reflected in accounting on credit account 02 "Depreciation of fixed assets" in correspondence with accounting costs for production or costs for sale (depending on where and in what objectives this object is operated).

Analytical accounting on account 02 is conducted on individual inventory facilities of fixed assets. At the same time, building analytical accounting is intended to ensure the possibility of collecting data on the accrued depreciation of fixed assets, which is necessary for the preparation of accounting reporting and, ultimately, the management of the organization.

Restoration of fixed assets can be carried out by repair, modernization and reconstruction. At the same time, if the object restoring exceeds the period of 12 months, the accrual of depreciation deductions is suspended.

Restoration of fixed assets is necessary to maintain them in working condition. A timely promoted repair ensures the rhythm of the organization's work, reduces the downtime, increases the service life of fixed assets.

Repair of fixed assets can be carried out by the company's own forces - an economic method or by referring to the services of third-party organizations - a contractive way. Regardless of the selected method according to the object to be repaired, the statement of defects is preformed. It specifies the types and nature of the intended work, the probable deadlines are established for their implementation necessary for replacing materials, details, etc., the estimated cost of repair is calculated.

Repair of fixed assets should be carried out in accordance with the plan, which is formed by type of fixed assets to be repaired, in monetary terms based on the system of planned-preventive repair developed by the organization, taking into account the technical characteristics of fixed assets, the conditions for their operation and other factors. The system of planned-warning repair is envisaged three types of repair: current, medium and capital.

The current and average repair of fixed assets includes work on systematic and timely protection of them from premature wear and maintenance in working condition.

Repair refer to overhaul:

- equipment and vehicles - complete disassembly of the unit, repair of basic and cabinet parts and nodes, replacement or restoration of all worn parts and nodes to new and more modern, assembly, regulation and test of the unit;

- buildings and structures in which the change of worn out structures and parts or replace them on the most durable and economical.

The costs of modernization and reconstruction of fixed assets (including the costs of modernizing fixed assets carried out during overhaul) are taken into account as capital investments. These costs relate to an increase in the initial value of fixed assets and for additional capital in the event that the technical characteristics of fixed assets (useful use, power, quality, etc.) occur as a result of these works; The account of its own sources.

For production organizations to account 23 "Auxiliary Production", designed to account for the repair of fixed assets, the following subaccounts are provided:

23-1 "Repair workshops";

23-2 "Repair of buildings and structures."

The costs produced on the repair of fixed assets are reflected in the relevant primary documents on the accounting of vacation operations (expense) of material values, accrual remuneration, debt suppliers for the work and other expenses. The cost of repairing an organization may directly attribute to the accounts of production and circulation costs or to create a repair fund for accumulating funds for repair work, especially in enterprises with seasonal production.

For current repairs Expenses are issued by accounting records:

Dt accounts 20 "Basic Production", 23 "Auxiliary Production", 25 "Protective Expenditures", 26 " General running costs" and etc.,

CT accounts 10 "Materials", 69 "Calculations for social Insurance and provision ", 70" Calculations with wage personnel ", etc.

For overhaul The contract is concluded for its conduct. An outfit order is written, and the object is handed over to the contractor. In accounting makes records:

DT account 23 "Auxiliary Production", subaccount 1 "Repair workshops" or 2 "Repair of buildings and structures";

Dt account 19 "Value Added Tax on Acquired Values",

CT account 60 "Calculations with suppliers and contractors."

After the repair is completed and the invoice is made, payment request. The amount of VAT is made to reimburse from the budget on the basis of an invoice. At the same time, it is recorded in the debit of account 68 "Calculations with the budget", subaccount "Calculations for value added tax", and a credit of account 19 "Value Added Tax on Acquired Values".

In order to uniformly incorporate the upcoming costs of repairing fixed assets (including leased) in the costs of production or circulation of the reporting period, the organization may create a reserve for repairs for repairs - Repair Fund.

The procedure for creating a reserve should be reflected in the organization's accounting policy. To make a decision on the formation of a reserve for repair of fixed assets, documents confirming the correctness of the determination of monthly deductions, such as, for example, defective Vedomosti (justifying the need for repair work); data on the initial cost or current (restorative) cost (in case of revaluation) of fixed assets; estimates for repair; standards and data on the timing of repairs; The final calculation of deductions to the reserve for the repair of fixed assets.

The amount of the reserve is in a monthly basis in the cost of the standard established by the organization independently. The standard is developed for a period of five years in solid fixed amount or as a percentage of the initial value of fixed assets. The correctness and compliance of the amounts of the formed reserve and its use the conditions of the organization periodically (and at the end of the year must be verified according to the estimates, calculations and, if necessary, are adjusted. Acceptance work is drawn up with an act.

For accounting for the presence and movement of the amount of the reserve, the score of 96 "reserves of the upcoming expenses" is used under the article "Reserve of the forthcoming costs of repairing fixed assets". The account 96 is passive, the balance of this article reflects the amount of the unused reserve on the specified works, i.e. on the intended purpose. The debit turnover is the use of a reserve for work and services related to the implementation of repair work; The turnover on the loan is the amount of the reserve monthly created by including them into the cost, the costs of the organization.

The creation of the repair fund is issued by an accounting record:

Dt account 20 "Basic Production" (25 "Output Expenditures", 26 "General Expenditures", etc.),

CT account 96, subaccount 3 "Reserves for repair and warranty service."

After the repair and acceptance of the repaired objects on the act is recorded:

Dt account 96, subaccount 3 "Repair for repair and warranty service",

CT account 23, subaccount 2 "Repair of buildings and structures".

When an inventory of the reserve for the repair of fixed assets is superfluous reserved amounts At the end of the year are reversed. In the case when the end of the repair work on the facilities of fixed assets with a long term of their production and the essential volume of these works occurs in the next reporting year, the balance of reserves for the repair of fixed assets is not reversed. At the end of the repair, the accrued amount of the reserve refers to the financial results of the reporting period.

If the repair of fixed assets during the year is carried out unevenly and the organization does not create a repair fund, it is possible to reflect the costs of accounting with the use of account 97 "Expenses of future periods". In this case accounting policies Organizations should be provided that the costs of repairs are first debited on the expenses of future periods, and then during the term defined by the management of the Organization, these costs are written off equal shares on the cost of manufactured products performed by the work provided. In this case, the assignment of the cost of repairs will be more uniform, which will allow to avoid surgery of cost.

When reflecting operations related to modernization and reconstruction (completion, retrofitting) of fixed assets (the cost of which in accordance with the legislation increase the initial cost of the object), the following entries are manufactured in accounting:

Analytical accounting of fixed assets are maintained in the personal account (production report) and in the accounting statement of capital investments and repair. In the facial accounts under the article "The content of fixed assets" allocate on a separate line "Repair of fixed assets" for each accounting object. Monthly calculate the amount of costs per month and the growing outcome from the beginning of the year.

Inventory is a revision reception used to verify the actual availability of funds in the Nature of accounting data, as well as to determine the safety of property in the organization. In this case, the actual availability of values \u200b\u200bis recorded in inventory inventory, on the basis of which and accounting data account for accurate statements, where shortage of shortage and surplus values \u200b\u200bare derived. During the inventory process, the reality of fixed assets listed on the balance sheet is also checked.

Inventory of fixed assets and reflection of its results in accounting are carried out according to Methodical instructions According to the inventory of property and financial obligations.

The inventory of fixed assets is mandatory in the following cases:

In the reorganization of the enterprise (merger, separation, accession, allocation, transformation) - at the date of the accounting balance;

When issuing property for rent, buy, sell, as well as when transforming a state or municipal unitary enterprise;

When changing financially responsible persons (on the day acceptance and transfer of cases);

After natural disasters (immediately after their end);

When identifying factors for the embezzlement, abuse or damage of property;

In other cases stipulated by the legislation of the Russian Federation.

Inventory of fixed assets, except livestock, spend at least once a year and no earlier than October 1 of the reporting year. Buildings, structures and other fixed facilities are allowed to inventarize at least once a year, library funds - at least once every 5 years as of December 1. Animals should be inventory quarterly (on April 1, July 1, December 31, the reporting year).

The number and deadlines for inventories are determined in the organization by the head, except when its implementation is mandatory, and recorded in accounting policies.

To carry out an inventory by order of the head, a commission is created, which includes the main specialists, accountant and other, but not less than three people. The inventory is carried out in the presence of a materially responsible person. For the correctness and timeliness of the inventory, the head of the organization and the chief accountant are responsible.

Before the inventory is specified by the correctness of the registration of primary accounting documentation on the availability and movement of fixed assets (inventory cards or books, acts on the reception-transmission of the object, etc.). If discrepancies and inaccuracies are found in accounting and technical documentation registers, appropriate corrections and clarifications must be made.

Materially responsible persons in writing must confirm that all the receipt and expenditure documents for fixed assets are handed over to the accounting department, the adopted objects are reconciled, and the dropdowns are written off into consumption.

The actual presence and technical condition of the objects are established by members of the inventory commission in conjunction with financially responsible persons by direct inspection at the location.

When carrying out inventory for fixed assets, the following forms of inventory describing are applied:

Inventory inventory of fixed assets (f. No. Inv-1);

The accurate statement of the results of the inventory of fixed assets (f. No. Inv-18) is applied to reflect the results of inventory of fixed assets and intangible assets for which deviations from accounting data are revealed;

The act of inventory of unfinished repair repairs (f. No. Inv-10) is used in the inventory of unfinished repairs of buildings, structures, machinery, equipment and other fixed assets.

All documents are drawn up in two copies and are signed by members of the Commission separately at each location of objects and the person responsible for the safety of the object. One copy is transmitted to the accounting department, and the second remains in a materially responsible person. Unaccounted fixed assets, as well as fixed assets for which the shortage of the inventory of fixed assets (f. No. Inv-18) is recorded in the surrounding statement.

The cost of unaccounted objects is recorded in an expert assessment, focusing on the modern assessment of their reproduction. Such objects in the specified estimate with the reflection of the wear amount (based on the actual state of these objects) are drawn up separately.

The inventory commission is not subject to fixed assets that are not subject to recovery, indicating the commissioning time of objects and reasons that led these objects into disrepair.

The fixed assets that at the time of inventory are outside the organization are inventory on documents confirming their actual location.

If the surplus of fixed assets are detected, the wiring is compiled:

Dt account 01 "Fixed assets",

CT account 91 "Other income and expenses".

The shortage or damage of fixed assets is reflected by:

Dt account 94 "shortage and loss from damage to values",

CT account 01 "Fixed assets".

At the same time, depreciation of the missing facility of fixed assets is written off:

DT account 02,

CT account 94.

If it is impossible to assign missing fixed assets on specific perpetrators, these funds are written off at the residual value of accounting wiring:

Dt account 91 "Other income and expenses",

CT account 94 "shortage and loss from damage to values."

Inventory is completed by the protocol. It indicates information about the revealed shortcomings or excessions, including the reasons for their occurrence, indicating the guilty persons and the measures that should be applied to them. The protocol approves the head of the organization.

Profitable investments In material values \u200b\u200bare defined as property provided for temporary possession and use fees (including the financial lease and under the contract of rental).

The provision by the landlord (hide) is a tenant property that does not lose its natural properties in the process of use, for the temporary possession and use fee or temporary use is issued by the lease agreement (property hiring). Separate types of lease agreements are contracts: rolled, rental vehicles (with crew, without crew), renting a building or structure, financial lease (leasing). The lease agreement may be provided for the transition of a leased property to the property of the tenant after the lease term or before its expiration, subject to the deployment of the entire deployed price agreement.

According to paragraph 1 of Art. 609. Civil Code RF (hereinafter - the Civil Code of the Russian Federation), regardless of the term, the lease agreement must be concluded in writing, if at least one of the parties is a legal entity. In the rental agreement, data should be specified that allow us to determine the property to be transferred to the tenant as the lease object, its value, lease term, size, procedure, conditions and terms of rental fees, distribution of responsibilities for maintaining property in a state corresponding to the terms of the contract and appointment of property, other lease terms.

Rent as an object of accounting is current and long-term. Current rental is regulated by the lease agreement concluded by the leaser with the tenant. The term of such a lease cannot be more than a year. The procedure for entering into a lease agreement, its content and property rights of the parties are regulated by ch. 34 of the Civil Code. In the absence of an indication in the Rental Treaty, it is believed that such an agreement is concluded indefinitely. In such a situation, each of the parties on the basis of its interests is entitled at any time to abandon the contract under one condition: the initiator of the termination of the contract must inform the other participant no later than one month, and during the lease of real estate - for three months.

The lease agreement of the building concluded for a period of at least one year is subject to state registration in accordance with Art. 651 of the Civil Code of the Russian Federation.

The object of fixed assets received under the current lease agreement, the tenant takes into account on the off-balance account 001 "Rental fixed assets".

The property transmitted to the current lease should be reflected in the accounting of the lessor apart. The Lessor Organization opens individual subaccounts for the accounting of property transmitted for rent on the relevant accounting accounts. In accounting is reflected in the record:

Dt account 01, subaccount 2 "Fixed funds transmitted for rent",

CT account 01, subaccount 1 "Fixed assets in operation."

The lease agreement may be provided for preliminary payment of rent against future income. If the provision of property for rent is not a subject of activity of the organization, then the amounts of rent received in the account of future income are recorded in accounting for the lessor to account 98 "Income of future periods", subaccount "Revenues received in the account of future periods".

If the organization acquires the property specifically designed to be leased, it comes to the debit of account 03 "Request investments in material values" in correspondence with a score of 08 "Investments in non-current assets".

In the conditions of the financial lease (leasing), the object of the contract is the new property with a clearly defined amount of property rights and the term of use, the procedure for accounting, maintenance and repair, as well as settlements (payment schedule), etc.

The regulation of leasing transactions is carried out on the basis of the Civil Code of the Russian Federation (Article 650-670) and Federal Law Of October 29, 1998 No. 164-FZ "On Financial Rental (Leasing)".

The leased object can be organizations and other property complexes, buildings, structures, equipment, vehicles and other movable and real estate, which relates to fixed assets and is used in business activities.

The property obtained (transmitted) into financial lease under the lease agreement may be taken into account both on the balance sheet of the lessee and the lessor. This property is included in the appropriate depreciation group That side with which this property should be taken into account under the lease agreement (paragraph 7 of Art. 258 of the Tax Code of the Russian Federation).

Lessee A legal entity or a citizen registered as an individual entrepreneur who receives property for use under the lease agreement for a specific fee is recognized. It cannot be leased land plots and other natural objects, as well as property that is prohibited by law for free circulation or for which a separate order of treatment is established.

If the leasing property is taken into account on the leaser balance, then the lessee received the leased property is taken into account on the off-balance account 001 "rented fixed assets".

The leaser of the leased payments are recorded on the debit of accounting accounts for the costs of production and circulation and account loan 76 "Calculations with different debtors and creditors", subaccount "Debt on leasing payments". When repaying debt debit account 76 and credit cash accounting accounts. When the leasing property is refunded to the lessor, its cost is written off from account 001.

If, according to the terms of the financial lease agreement, leasing property is taken into account on the balance sheet of the lessee, the costs associated with obtaining leasing property, taken into account on account of capital investments when making the specified property to accounting accounting, are written off on debt accounting accounts for a separate subaccount "Rental Property". The payments accrued to the lessor reflect on the debit of account 76, subaccount "Rental obligations", and a credit of account 76, subaccount "Debt on leasing payments".

The seller of leasing property is a manufacturer or other legal entity, or a citizen selling property, which is a leased object.

On the market for leasing services as lessor position: financial leasing companies; brokerage leasing firms; banking organizations; Insurance pension funds; branches of industrial corporations and banks engaged in leasing service; Specialized (service) leasing companies that focus on a narrow market segment supplying the equipment of a certain type.

The costs associated with the implementation of capital investments on the acquisition of leasing property are reflected in the lessor in the account 08 "Investments in non-current assets", subaccount "Acquisition of fixed assets". The leasing property arrives in the same way as in cases with rental on the debit of account 03 "Profitable investments in material values" from credit account 08. The transfer of leasest property to the lessee is reflected in the accounts in analytical account 03.

If, according to the conditions of the lease agreement, leasing property is delivered by its seller directly to the lessee, bypassing the lessor, then the above records are carried out in accounting transit based on the primary accounting document of the lessee.

When the leased property is returned to the lessor (if, under the terms of the contract, leasing property was taken into account on the balance sheet of the lessee and, subject to the amount of leased payments provided for by the financial lease agreement), the reflection of such property in the lessee accounting recorder is made in the generally established procedure for writing off the accounting of fixed assets in correspondence: credit Accounting accounts for fixed assets, subaccount "Rental property" - in the amount of the initial value and debit accounting account of depreciation, subaccount "Depreciation of property suitable in leasing" - on the amount of accrued depreciation.

When redeeming leasing property (if, according to the terms of the financial lease agreement, leasing property is taken into account on the leaser balance) its value at the date of the transfer of ownership is written off by the lessee from the off-balance account. At the same time, the lessee records the specified value on the debit of the accounting account of fixed assets in correspondence with the loan account of the depreciation of fixed assets.

To the main rate of depreciation on property, which is the subject of lease agreement, a special coefficient can be applied. In this case, the value of this coefficient cannot exceed 3 (clause 7 of Art. 259 of the Tax Code of the Russian Federation). Application accelerated depreciation Is the right, not the responsibility of the taxpayer. The lessee can take advantage of the right right, and may not use it and apply general order Depreciation. Decision on the application or non-use special coefficient Depreciation with respect to the leased object should be enshrined in the Organization's accounting policy approved by order. Otherwise, it is impossible to assume that the organization decided to use it.

Return of fixed assets after the end of the lease term is reflected in accounting:

Landlord - with an account of accounting for accounting of leased fixed assets on account of fixed assets;

Tenant - writing off the off-balance account.

1. What is the purpose of accounting of fixed assets?

2. What is the feature of the property speaking as fixed assets?

3. What types of property in accounting relate to fixed assets?

4. What features is the classification of fixed assets and for what purpose?

5. Name the methods of admission to the organization of fixed assets.

6. In which assessment is made to account the fixed assets?

7. What is the depreciation of fixed assets and how does it reflect in account?

8. What financial implications makes the use of various depreciation methods?

9. What expenses are included in the initial value of the fixed assets?

10. Name source documents on the receipt and disposal of fixed assets.

11. Name the most characteristic operations on the disposal of fixed assets. What is the order of their registration in accounting?

12. What are the types of repair and what is the reflection order in accounting for their conduct of their conduct?

13. When is the inventory of fixed assets and how is its results?

14. In which cases may change the cost of fixed assets?

15. What is the rent different from leasing?

16. Why do you need a revaluation of fixed assets?

17. How is the accounting of the results of the inventory of fixed assets?

18. How affects the financial result of the organization established in the accounting policy of the value limit of fixed assets?

19. What are the features of the inventory of fixed assets?

20. What are the features of depreciation for tax accounting purposes?

1. The actual costs of acquiring equipment intended for the production of products are recognized:

a) the amount paid by the Supplier, including VAT;

b) the cost of delivery of equipment;

c) wages of workers in the logistics department.

2. Classification of the acquisition of a kit of any property, such as a set of tools, as a single main tool:

a) not allowed;

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