Account 101.36 What does it apply to it. How to proceed to the application of a new federal standard for the organizations of the GosSectors "Fixed Fundamentals". Profit Tax and Deferred Tax

From January 1, 2018, the SGS "Fixed Fundamentals" entered into force. Since the requirements made by this standard for the accounting of fixed assets differ from the requirements established by the previously instructions No. 157n, many questions arise: how to make the transition to new provisions of the standard, form incoming balances for fixed assets on 01.01.2018? In order to provide methodological assistance, the Ministry of Finance prepared clarifications brought in letters of 30.11.2017 No. 02-07-07 / 79257 (hereinafter - Methodical instructions No. 02-07-07 / 79257), from 12/15/2017 No. 02-07-07 / 84237 (hereinafter referred to as Methodical instructions No. 02-07-07 / 84237).

Taking into account such clarifications, we allocate the highlights of which it is necessary to focus on accountants of state (municipal) institutions in the transition to the provisions of the standard.

Criteria for fixing fixed assets

The concepts of fixed assets defined by the "fixed assets" and instructions No. 157n differ. Compare them.

* Federal Standard of Accounting for Organizations of the Public Sector "Conceptual Fundamentals of Accounting and Reporting of Public Sector Organizations", approved. Order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 256n.

Compare two concepts, it is worth noting that, unlike the accounting rules established by the instructions No. 157n, in addition to objects of property, the copyright holder is the establishment on the right of operational management, the standard also provides for the objects of the facilities of the facilities in the institution in In accordance with lease agreements (regardless of contractual conditions defining the balance holder of the leasing object), and objects of property that are on the rights of compensated (gratuitous) use in the framework of the relations on the inoperative (financial) lease.

Taking into account the "Fixed assets" in 2018, the institutions need to identify the objects of accounting, subject to the standard accounts in accounting on the relevant balance sheet accounts, previously not recognized as part of fixed assets and (or) reflected in off-balance accounts ( Next - facilities of fixed assets recognized in the first application of the standard).

According to methodological instructions No. 02-07-07 / 79257, objects of fixed assets recognized in the first application of the standard, which in addition to previously accurate facilities of fixed assets are reflected in the balance sheet accounts, are material values \u200b\u200bthat meet the criteria of assets and those in the use of institutions on the terms:

1) leasing under contracts, by which the establishment (lessee) is not a balancer;

2) long-term rental with redemption right;

3) gratuitous indefinite (permanent) use;

4) other rental relationships in accordance with the GSS "Rent" to the financial lease.

Until the first application of the SGS "Fixed assets" and "Rent", these facilities were taken into account:

on the off-balance account "Property in use" (as a rule, due to the lack of data on the value of the transferred property, facilities were taken into account in the conditional assessment: 1 Object - 1 rub.);

on balance sheet accounts 0 101 11 000 "Residential premises - real estate institutions", 0 101 12 000 "Non-residential premises - real estate institutions", 0 101 13 000 "Construction - real estate institutions" in part of the inseparable improvements produced in real estate objects, used by the institution as part of rental relations (gratuitous use).

The reflection on the balance sheet accounts of newly recognized objects (assets) in the first application of the standard is carried out during the inter-accounting period using account 0 401 30,000 "Financial Result of the past reporting periods" on the basis of accounting certificate (f. 0504833).

It is worth noting that real estate objects are reflected in the first application of the standard in accounting on the relevant balance sheet accounts by their cadastral value . In the event that the cadastral assessment for the property for any reason is not available at the date of the first application of the standard, the institution reflects such assets for previously formed estimates (clause 58, 59 of the SSS "Fixed Tools"):

at the book value formed at the date of the first application of the standard;

in the conditional assessment: 1 Object - 1 rub. (If the object before the first application was not formed).

Moreover, the previously formed estimates are used before the moment when the real estate object will determine the current cadastral assessment.

Features of determining actual cadastral estimates on real estate.

Currently, current cadastral assessments of real estate objects defined on the date of the first application of the standard are absent.

At the same time, the standard does not contain the provisions establishing (limiting) the period during which a subject of accounting needs to carry out measures for conducting a state cadastral assessment (revision and challenging its results).

It should be noted that from January 1, 2017, relations arising from the state cadastral assessment in the territory of the Russian Federation are regulated by the Federal Law of 03.07.2016 No. 237-FZ "On State Cadastral Assessment". Part 1 of Art. 24 of the specified law for relations arising in connection with the state cadastral assessment, revision and challenging its results, provides for the transition period from January 1, 2017 to January 1, 2020.

Taking into account the objects of real estate recognized in the first application of the standard on appropriate account accounting accounts, institutions needed during the 2018-2020 to implement activities to determine their current cadastral assessments.

The institution (the main manager of the budget, founder) when planning budget allocations (planned appointments) on costs at the expense of the budget (institution), it is necessary to take into account the changes in the balance of real estate facilities reflected in the first application of the standard to their current cadastral values.

When revising the value of real estate objects recognized during the first application of the standard (for which until January 1, 2018, the relevant analytical accounts 0 101 00,000 were taken into account in real estate objects), to their current cadastral value (if available) at the date of revision of the cost in accounting Reflects:

write-offs accumulated on the date of revision of the value of real estate depreciation (in a decrease in the value of the object, in respect of which the cost is revised to the current cadastral assessment (to reduce the objects of accounting for fixed assets in the form of inseparable improvements in real estate objects));

increased real estate object (on the relevant analytical accounts 0 101 10 000) to current cadastral value (to the difference of the value of the object formed at the date of the first application of the standard (on 01.01.2018), reduced to accumulated depreciation (as of the date of revision of the cost)) .

At the same time, the generated cost of real estate objects revised to current cadastral assets is recognized as a balance sheet value with further depreciation. Moreover, further depreciation on such real estate objects is carried out on the basis of the revised book value and the revised useful life.

Inventory (Group) Accounting

The unit of accounting of fixed assets, as before, is an inventory facility (clause 9 of the SGS "Fixed Tools", paragraph 45 of Instructions No. 157n).

In general, the procedure for recognition of inventory facilities from January 1, 2018 has not changed. At the same time, it is necessary to note the following innovation of the standard, which makes it possible to combine low value facilities of fixed assets in one inventory facility.

In accordance with paragraph 10 of the SGS "Fixed assets" facilities of fixed assets that are the same, the cost of which is not significant (for example, library funds, peripherals and computer equipment, furniture used for the same period of time (tables, chairs , cabinets, other furniture used for the situation of one room)), may be united by the institution in one inventory facility, recognized for accounting purposes by a complex of fixed assets.

At the same time, the institution independently as part of its accounting policy determines the composition of such an inventory facility, taking into account the provisions of the SGS "fixed assets" and the materiality of the information disclosed in the accounting (financial) reporting.

In order to combine fixed assets in one inventory facility (complex of fixed assets), the institution has the right as part of the accounting policy to establish that the criteria for the value of the cost of fixed assets to the insignificant value are the criteria provided for by the "Fixed Fundamentals" gods for the accrual of 100% depreciation at Commissioning.

Analytics of accounts

From January 1, 2018, the composition of the groups of fixed assets formed analytics of a synthetic account (0 101 0x 000):

* Despite the name of the analytical group "Perennial plantings" according to the SGS "Fixed assets", the name of the analytical account 0 101 07 000 of the relevant group according to methodological instructions No. 02-07-07 / 84237, as well as the draft changes in the instructions No. 02-07-07 / 84237 162n, No. 174n and No. 183n sounds like "biological resources".

Thus, from 01/01/2018, analytical groups of "facilities" and "Library Fund" are excluded and new groups are introduced - "Investment Real Estate" and "Perennial Planning" (by the name of the Biological Resources Account).

In connection with the change in the composition of groups, individual facilities of fixed assets reflected in the balance accounts of accounting until January 1, 2018, it is necessary to translate into a different accounting group of fixed assets without changing their balance sheet assessments and without changing the amount of accumulated depreciations, in particular:

facilities, taken into account until 01.01.2018 on account 0 101 13 000, it is necessary to translate into non-residential premises to the account 0 101 12,000;

the objects of the library fund, taken into account in the account 0 101 x7 000, are translated into other fixed assets to account 0 101 x8,000;

from the composition of residential and non-residential premises taken into account in accounts 0 101 11,000, 0 101 12 000, investment property should be allocated for reflection on the account 0 101 13 000;

objects of perennial plantations accounted for earlier as part of other fixed assets in the account 0 101 x8,000, it is necessary to translate into account 0 101 x7,000 "Biological resources".

Such clarifications are given in the guidelines No. 02-07-07 / 84237. They reported that the transfer of fixed assets in the budget (accounting) accounting in the first application of the standard (as of January 1, 2018) to another group of fixed assets or a different category of accounting facilities is carried out during an inter-accounting period using account 0 401 30 000 "Financial Result of the past reporting periods" on the basis of accounting certificate (f. 0504833).

Consider an example of reflecting operations to transfer fixed assets from the group to a group in budget accounting (according to Methodical instructions No. 02-07-07 / 84237).

* On the account 0 101 13,000 "Investment Real Estate" reflects real estate objects (parts of real estate objects), as well as movable property, which makes up a single property complex that are in possession of and (or) use of the accounting entity for the purpose of receiving the use of property (rent) and (or) increasing the value of real estate, but not intended for the implementation of state (municipal) powers entrusted to the entity, carrying out activities on the performance of work, providing services or for the management needs of the accounting and (or) sales subject .

The investment real estate includes the obtained (created, acquired) property for the purpose of providing it for rent (sublease). At the same time, the right to implement the subject of accounting of functions (activities) to provide state (municipal) property for rent should be provided for by its constituent documents.

The recognition of the object of fixed assets in the group "Investment Real Estate" is terminated from the moment of termination of the lease agreement and in the event that it is further used to obtain rental payments (fees for the use (rent)) is not expected.

For your information: Information on the transfer of fixed assets in connection with the change in the composition of groups is to be reflected in information on changing balances balances (f. 0503173), information about changing the balance of the currency of the institution balance (f. 0503773).

Depreciation

The procedure for accrualing depreciation to facilities of fixed assets from 01/01/2018 is changing. In accordance with the SSS "Fundamentals", such an order approximately close to the rules established in tax accounting. Compare the procedure for accrual of depreciation on fixed assets before and after 01.01.2018.

* The name of the account is given in accordance with the projects of the instructions No. 162n, No. 174n, No. 183n, prepared taking into account the "fixed assets" adopted by the SSS.

From the table, it can be seen that from 01/01/2018, the value criterion of fixed assets was changed in order to accrual depreciation.

Immediately the question arises, how to deal with those objects that were put into operation until 2018? Is it necessary to detach up to 100% depreciation on objects worth from 40,000 to 100,000 rubles.? It is necessary to write off the fixed assets from 3,000 to 10,000 rubles from the balance on the boalant account?

Before the release of the clarification of the Ministry of Finance on the formation of incoming residues to 01.01.2018, it is impossible to answer these questions. In our opinion, such a definition and write-off would be logical in the course of transition operations to the new provisions of the standard.

According to the issued guidelines No. 02-07-07 / 84237 in relation to the facilities of fixed assets adopted to the transition to the use of "fixed assets" (until January 1, 2018), recalculation of depreciation (change in the method of depreciation accrual defined at the time of recognition The object to account) is not produced. In this case, the Ministry of Finance means that according to old objects, the method of depreciation does not change.

The fact is that the standard provides three methods for calculating depreciation (clause 36 SGS "Fixed Tools"):

1) Linear method. Such a method involves a uniform accrual of a constant amount of depreciation throughout the entire useful use of the asset;

2) The method of reduced residue: when the annual depreciation amount is determined on the basis of the residual value of the object at the beginning of the reporting year and the rate of depreciation, calculated on the basis of the useful use of this object and the coefficient of not higher than 3, used by the subject of accounting and established by it in accordance with its accounting policies ;

3) proportional to the volume of products. This method is to accrue the amount of depreciation based on the expected use or expected asset performance. In accordance with this method, the depreciation amount may be zero during the production of production with the application of the corresponding facility of fixed assets.

The subject of the accounting selects the depreciation method and enshrines it in accounting policies. The selected method applies relative to the object of fixed assets sequentially from the period by the period.

In some cases, the depreciation method can be revised, but a new method will act only over the remaining useful life of the object. At the same time, the accumulated depreciation on a new method is not recalculated.

Thus, according to the fact that until 2018, the only depreciation method was used - the linear method, the Ministry of Finance in the methodological instructions No. 02-07-07 / 84237 clarifies that from 01.01.2018 on previously accepted fixed assets, the method of calculating depreciation remains the same, Consequently, the recalculation of depreciation on objects is not made.

At the same time, the Ministry of Finance reports nothing about the need to detach depreciation (write-off of objects from the balance) due to the change in the value criteria for fixed assets in order to accrual depreciation. This happens will have to wait for new clarification.

Accounting policy

In connection with the innovations on the accounting of fixed assets introduced by the GSC "Fixed assets", institutions need to hold relevant activities to update the accounting policies used from January 1, 2018.

In particular, in accounting policies, institutions should be consolidated:

1) an applied method of depreciation relative to groups of fixed assets;

2) the features of the application of primary (consolidated) accounting documents when reflecting operations on facilities of fixed assets, including when changing their value estimates in accounting;

3) the procedure for the inventory of fixed assets;

4) Features of conducting accounting of individual facilities of fixed assets taken into account on balance accounts, regardless of their value, such as special storage facilities (weapons, special means (equipment), especially valuable property, etc.);

5) The procedure for determining the value estimates of property facilities obtained within the framework of non-surfacing operations (donation, adoption of woolly property, free of charge of property, receiving property facilities by order of its owner without specifying value estimates), as well as when identifying objects created as part of repair work corresponding to the criteria for recognizing fixed assets;

6) methods for assessing the accounting of material values \u200b\u200bon off-balance accounts;

7) Determine the criteria for attributing the value of the facilities of fixed assets to an insignificant value in order to combine fixed assets in one inventory facility (a complex of fixed assets). For example, such a criterion can be accrued for fixed assets 100% depreciation when commissioning;

8) The procedure for organizing inventory accounting and accrual of depreciation of the structural part of the main fund object.

In order to obtain additional data for disclosure of accounting (financial) reporting, an institution in the formation of its accounting policy is entitled to provide for the following analytics on fixed assets:

received for temporary possession (use) (accounting objects of financial (inoperative) leases);

transferred to temporary possession (use) (during operating lease);

received for free use (objects of accounting for financial (inoperative) leases);

transferred to free use (during operating lease);

in operation;

in reserve;

In the budget institution in the account 101 38, auto parking and asphalt coating, which do not bring economic benefits. These objects are used in the process of the institution (are in operation).
In connection with the introduction of federal standards in 2018, is it necessary to reflect the disposal of objects from the balance sheet to the off-balance account 02?

Having considered the question, we came to the following conclusion:
The budget institution in the situation under consideration does not have sufficient grounds for reflecting the disposal of non-financial assets from carrying out the balance sheet account 02 "The material values \u200b\u200badopted for storage" due to the inconsistency of the objects of assets criteria.

Rationale of output:
In accordance with clause 7 of the Federal Standard "Fundamentals", approved by the Ministry of Finance of Russia dated December 31, 2016 N 257n (hereinafter - the SGS "Fixed Fundamentals"), and paragraph 3 of the Methodological Recommendations Committed by the Ministry of Finance of Russia from 12/15/2017 N 02-07 -07/84237 (hereinafter referred to as Methodical recommendations), material values \u200b\u200brelate to fixed assets if they are asses and meet other criteria defined in the "fixed assets".
At the same time, for the purpose of accounting, the formation and public disclosure of indicators of accounting (financial) reporting, the property is recognized as the assets, including cash and non-cash funds owned by the subject of accounting and (or) in its use, controlled by him as a result of the facts of economic life, from Which is expected to receive beneficial potential or economic benefits (clause 36 of the Federal Standard "Conceptual Fundamentals ...", approved by the Ministry of Finance of Russia dated December 31, 2016 N 256n, hereinafter - the GSS "Conceptual Fundamentals").
In turn, the useful potential enclosed in the asset, including its suitability for use by the accounting entity independently or jointly with other assets in order to fulfill state (municipal) functions (powers) in accordance with the objectives of creating a metering entity, carrying out activities State (municipal) services either for the management needs of the institution, it is not necessary to ensure the receipt of the specified subject of accounting for money (cash equivalents) (clause 37 of the CGU "conceptual foundations").
Taking into account the objects of fixed assets in respect of which the service life is established, as well as their disposal (including the termination of the recognition of the object as an asset of the accounting entity (disposal from the balance sheet) is carried out on the basis of the decision of the permanent commission for the admission and disposal of assets issued by the acquittal document (primary (consolidated) accounting document). When making such a decision of the Commission, it should be guided by the norms of the instructions approved by the Ministry of Finance of Russia of 01.12.2010 N 157n, as well as federal accounting standards for public sector organizations. In particular The useful life of such an object must be more than 12 months and perform certain independent functions (clause 7 and paragraph 10 of the SGS "Fixed Tools").
Accordingly, if the officials of the profile commission on the basis of a professional judgment decided to account for specific objects of non-financial assets as independent facilities of fixed assets and the data of the objects continue to be used by the institution in order to fulfill the state (municipal) task or for managerial needs, then the budget The institutions do not have the reasons for reflecting the disposal of such assets from carrying out accounts and accounting on the off-balance account 02 "Material values \u200b\u200badopted for storage."
In accordance with paragraph 51, 335 of the instructions approved by the Ministry of Finance of Russia of 01.12.2010 N 157n, the reason why the facility of fixed assets is translated to the off-balance sheet 02, may, in particular, to ensure the decision to write off (termination of operation) in In connection with the physical, moral wear and the inability (inexpediency) of its further use or detection of inconsistency to the conditions for recognizing this object of fixed assets "Active". In these cases, the accounting of the object on the off-balance account 02 is carried out until its dismantling (disposal, destroying) or before determining the target function of the property dropped from the balance sheet.
Thus, in the situation under consideration, the budget institution has no reasonable grounds for reflecting the disposal of fixed assets from carrying out the balance sheet account 02 due to the discontinuation of the recognition of the object as part of the assets.

The answer prepared:
Expert Service Legal Consulting Guarant
Dornova Tatiana

Quality control:
Reviewer of legal consulting service Garant
Sukhovurika Antonina

The material was prepared on the basis of an individual written consultation provided within the framework of the legal consulting service.

The production inventory refers to it one or another is very frequent questions of accountants. Let's figure out on specific examples, which is precisely these material values \u200b\u200band how to identify them easier to be identified.

The legislator clearly did not mention, which signs should have objects to definitely attribute them to inventory. According to the established rules in the traditional composition of such property include the following elements:

• Office furniture

This category includes tables and chairs of employees, sofas and chairs in the reception room, conference room equipment, cabinets for paper, support for equipment and other samples of similar functionality.

• Special business equipment

Here we are talking about business telephony: wired stationary devices, PBX of different modifications, all kinds of fax technology models and other similar communication equipment.

• Equipment to ensure normal working conditions

These can be traditional air conditioners, or special air humidifiers, sanitary processing devices of the DZAR type, fans and all kinds of ionizers and chandeliers of Chizhevsky.

• Office equipment

Usually, the administration and accounting work work using computers, monitors, laptops, copiers, scanners, power supplies, and other equipment. It should be attributed to special devices.

• Inventory for cleaning in the office and on the street

Brushes, mops, shovels, scoops, rakes, vacuum cleaners - what just does not need to always contain the office and adjacent territory clean. Sometimes even a shearing machine is required, braid or sickle.

• Special fire safety inventory

We immediately come to mind ordinary fire extinguishers, which are in every office: in the corridor or on the stairs. This category also includes special shields equipped with special fire extinguishing devices and sandboxes.

• Inventory for room lighting and adjacent territory

All lighting devices and devices will be included in this group: daylight lamps, light lamp, floor lamps, lights and lighting racks on the street, lighting garlands and other similar objects.

• All for hygiene workers in toilet rooms

These are usually garbage baskets, hand dryers, towel and liquid soap holders, toilet brushes, air freshener holders and other subjects of sangigienne employees.

• Office office

Do not forget about such objects like: hole punch, folders, archival cortic, staplers of all sizes, pens / rods / ink sets, special feathers, gallets, perforations.

• Items for kitchenware equipment at work

This is a traditional technique: microwave ovens, dishwashers, toasters, electric kettles, coffee makers and coffee machines of various costs, refrigerators and cutlery and kitchenware.

The deadlines for the inventory and tools are determined by registering by order by the enterprise.

Inventory Accounting: Features and Documentary Support

You can take into account the production and economic inventory as the company's fixed assets or as material reserves. When attributable to a particular group, argumentation is necessary. It means that it is necessary not only to clearly understand, the production and economic inventory is, but also why one item is OS, and the other MPZ and accounting is conducted on different accounts.

Inventory as fixed assets

Let's turn to the "regulatory" on the OS to know that from the inventory, tools, devices can be attributed here. As a rule, the requirements of the profile PBU, for fixed assets it is 6/01. Here you need to carefully read the criteria for assets.

What we immediately see: the service life of at least 1 year, it means that if the subject loses its characteristics within 12 months, then this is definitely not OS, and the MPZ. It is important that you do not plan to sell this property, but asked to use in the manufacturing process.

It will not be superfluous to see the rules of accounting, where in paragraph 4 of subparagraph B are given the following rules of reflection above indicated objects. It also draws the attention of the accountants that the types of production inventory as the OS should be used for more than 1 year.

Limits of classification to OS and MPZ

In addition to SCH, it is necessary to evaluate the value criterion for assessing basic funds or lowrage. The limit is established by the company's accounting policy, but the legislator also controls this parameter. For tax authorities, it is important that you immediately put in the costs of the period, and which stretches for a period of more than 1 year.

What is said about this in the profile PBU 5 - the limit of 40,000 rubles. However, if the subject still cannot serve more than 12 months, it cannot be recorded as OS, and immediately need to be written off when using it. An example of such property can be an expensive cartridge.

On what account is to consider such an expensive but short-term asset? Let's turn to the bill plan. The legislator provided for the purposes of accounting for such property an account / subaccount 10.09 with decoding the name "Inventory and special devices".

Do not forget when attributing objects to divide them on the types of industrial equipment and dishes and other objects in analytics for greater visibility. Then in the circulation on the accounts 01.01, 02.01 and 10.09 it will be clear to you about what objects speech.

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Accounting for non-financial assets in a budgetary institution is conducted in accordance with a single accounting account plan for state authorities (state bodies), local government bodies, state extrabudgetary funds, state academies, state (municipal) institutions and instructions for its use, approved Order of the Ministry of Finance of Russia of 01.12.2010 N 157n (hereinafter referred to as the instruction N 157n).

In a single plan of accounting accounts of a budgetary institution, Section is designed to reflect information on non-financial assets. 1, which contains accounts intended for collecting, registering and summarizing information in monetary terms about the state of property of the institution.

Non-financial assets include information about basic means, unprovered and intangible assets, depreciation, on material reserves.

According to the N 157n instructions, the objects of non-financial assets are accepted for accounting at their initial value, which recognizes the amount of actual investments in their acquisition, structure or manufacturing, taking into account the amounts of value added tax (VAT) presented by the establishment by suppliers and (or) contractors (except Their acquisitions, structures and manufacturing in the framework of activities taxable VAT, unless otherwise provided by the tax legislation of the Russian Federation).

The initial value of non-financial assets objects is recognized:

1) the cost of material reserves when their acquisition, manufacturing (creation) - their actual value;

2) the cost of objects of non-produced assets - the actual investment of the institution in their acquisition, with the exception of objects first involved in the economic turnover, the initial cost of which their market value is recognized at the date of adoption of accounting;

3) the cost of non-financial assets obtained under contracts providing for the fulfillment of obligations (payment) by non-monetary funds - the cost of values \u200b\u200btransmitted (subject to transferable) in order to fulfill obligations under the contract;

4) the cost of objects of non-financial assets obtained under the Dear Treaty - their current market value at the date of adoption of accounting, increased for the cost of services related to their delivery, registration and bringing them to a state suitable for use;

5) the cost of objects of non-financial assets, which are the subject of the lease agreement (sublision), is the amount of expenses of the lessor for their acquisition, construction, delivery, manufacturing and bringing to a state in which they are suitable for use, except for the amounts of taxes subject to deduction (taken into account in costs of expenses);

6) the cost of non-financial assets, the cost of which is expressed in foreign currency in the purchase in foreign currency, - the amount of their monetary evaluation in the currency of the Russian Federation, calculated by recalculating the amount in foreign currency at the rate of the Bank of Russia, which operates at the date of adoption of the accounting object of accounting (implementation of investments in non-financial asset);

7) The cost of unrecorded objects of non-financial assets identified during inspections and (or) assets inventories is their current market value established for accounting purposes at the date of adoption of accounting.

For accounting of non-financial assets facilities, the following accounts of a single plan of accounting accounts of the budget institution are intended:

101 "Fundamentals";

102 "Intangible assets";

103 "Unproven assets";

104 "depreciation";

105 "Material reserves";

106 "Investments in non-financial assets";

107 "non-financial assets in the way."

On these accounts, non-financial assets are taken into account by analytical accounting groups.

The main tasks of accounting of fixed assets are:

Proper documentary and timely reflection in accounting registers of fixed assets, their internal displacement and disposal;

Reliable determination of the results from the implementation and other disposal of fixed assets;

Accurate determination of the costs associated with maintaining fixed assets in working condition (expenses for technical inspection and care, on all types of repair), proper calculation and reflection in accounting amounts of depreciation of fixed assets;

Control over the safety of fixed assets adopted by accounting and the effectiveness of their use.

Synthetic accounting of fixed assets is carried out on account. 101 "Fixed assets" in the context of the following sub-accounts of a budget accounting plan:

101.11 "Residential premises" - buildings intended for housing, including mobile shields, floating houses, other buildings used for housing, as well as historical monuments identified mainly as residential buildings;

101.12 "Non-residential premises" - buildings that are architectural and construction objects, the appointment of which is to create conditions for labor, socio-cultural service and storage of material values. These are buildings occupied by the authorities, buildings of educational institutions, hospitals, clinic, boarding houses, children's institutions, libraries;

101.13 "Facilities" - engineering and construction objects, the appointment of which is the creation of the conditions necessary for the implementation of the production process by performing certain technical functions that are not related to the change in the object of labor, or for the implementation of various non-production functions;

101.34 "Machinery and Equipment" - devices that transcribe energy, materials and information (power machines and equipment, machinery and equipment, measuring instruments, regulatory devices and devices, laboratory equipment, computer equipment, office equipment, medical equipment, other machines and equipment) ;

101.35 "Vehicles" - the rolling stock of railway, water, automotive, air transport, as well as a manpiece, production transport, all types of sports vehicles;

101.36 "Production and Economic Inventory" - technical objects that participate in the production process, but cannot be related to either equipment or facilities: mechanized tools of general purpose, as well as items attached to machines that serve for processing materials, production mounting work;

101.37 "Library Fund" - Scientific, artistic and educational literature, special types of literature and other publications;

101.38 "Other fixed assets" - fixed assets that have not found reflections on the above accounts.

The accounting unit of fixed assets is an inventory in which the inventory card is started and an inventory number is assigned (except for objects worth up to 3000 rubles).

The inventory of fixed assets is an object with all devices and accessories or a separate constructively isolated object designed to perform certain independent functions, or a separate complex of constructive articulated objects, which are a single whole, and intended to perform certain work.

The complex of constructive articulated items is one or several items of one or different purposes mounted on one foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.

The inventory number assigned to the facility of fixed assets is preserved for him for the entire period of its location in this institution. Inventory numbers of fixed assets written off from budget accounting are not assigned to objects adopted to budget accounting.

The receipts of fixed assets in the budget institution are recorded. 106 "Investments in non-financial assets." In this account, information is collected on the formation of initial cost and includes all costs (transport, commission) associated with the acquisition of fixed assets. The adoption of the fixed assessment is carried out on account. 101 "Fixed assets" in the context of subaccounts.

The receipt of fixed assets is issued by the following accounting records:

Adoption for budget accounting of newly built buildings, structures or works on their reconstruction in the assessment at the initial cost:

Dt sch. 101 "Fixed assets", subaccount "Increase the value of fixed assets",

Kt sch. 106 "Investments in non-financial assets", subaccount "Reducing capital investments in fixed assets";

The internal movement of facilities of fixed assets between financially responsible persons (divisions) of the institution is reflected by turnover inside the sch. 101 "Fixed assets":

Kt relevant accounts for analytical accounting account 101 "Fixed assets";

- Calling surplus fixed assets in the assessment at the market value identified during inventory:

Dt relevant accounts for analytical accounting account. 101 "Fundamentals" (101.01, 101.02, 101.03, 101.04, 101.05, 101.06, 101.07, 101.08)

Kt sch. 401 "Other income";

- Write off from budget accounting for the cost of fixed assets as a result of their sales:

Kt sch. 101 "Fixed assets", subaccount "Reducing the value of fixed assets";

Write-off from the budget accounting of the value of the objects of fixed assets that have come into disrepair, with a not fully accrued amount of depreciation:

Dt sch. 104 "Depreciation", subaccount "Reducing the cost of fixed assets at the expense of depreciation", 401.20 "Cost of the current fiscal year"

Kt sch. 101 "Fixed assets", subaccount "Reducing the value of fixed assets".

At the same time, the following entry is performed:

Dt sch. 105 "Material reserves", subaccount "Increasing the value of materials", Ktzch. 401.10 "The revenues of the current fiscal year - the materials received from the elimination of fixed assets are credited;

Dt sch. 104 "Depreciation", subaccount "Reducing the cost of fixed assets by depreciation", Ktch. 101 "Fixed assets", subaccount "Reducing the value of fixed assets" - written off from budget accounting Objects of fixed assets with a fully accrued depreciation amount.

The movement of fixed assets is issued by primary documents of unified forms. In tab. 1 shows examples of documents on the movement of fixed assets.

Table 1

Primary documents on operations with fixed assets (reception, transmission)

operations	Name of operation	Primary name document
	Commissioning built buildings and structures	Act of receiving-gear buildings (facilities)
	Commissioning renovated reconstructed modernized objects	Act of acceptance renovated reconstructed modernized basic objects
	Commissioning funds received	Act of receiving-gear object of fixed assets (except for buildings structures)
	Commissioning purchased or free obtained homogeneous objects fixed assets	Act of receiving-gear group object groups funds (except for buildings structures)
	Transfer of an object from one divisions in Other	Patch on domestic move objects fixed assets
	Transfer of an object from one financially responsible person to the other	Acceptance act
	Issuing an object from the warehouse	Requirement-invoice
		Vedency issuing material values for the needs of the institution

The main primary document on the acceptance of fixed assets are acts. Acts are compiled by the permanent commission appointed by the head of the institution, are signed by the Chief Accountant and are approved by the head of the Organization.

The registers of analytical accounting of fixed assets are:

Inventory card accounting card, which opens to each object of fixed assets;

Inventory card accounting card of fixed assets for a group of homogeneous facilities of fixed assets, designed to take into account library funds, industrial and economic equipment.

Inventory cards are opened on the basis of a package of receipt documentation approved in the prescribed manner. Further entries on intra-economic displacement and disposal are also taken into account on the basis of the relevant primary documentation. Inventory cards are recorded in inventory cards for fixed assets.

Depreciation is charged to the objects of fixed assets in institutions. To accounting depreciation uses sch. 104 "Depreciation". Depreciation is calculated by a linear way based on the classification of fixed assets included in the depreciation groups approved by the Decree of the Government of the Russian Federation of 01.01.2002 No. 1 "On the classification of fixed assets included in the depreciation groups" (Table 2). According to objects that are not reflected in depreciation groups, depreciation can be charged with specifications. According to objects received free of charge from individuals and legal entities, subsequent deadlines and, accordingly, depreciation rates are established by the Commission of the Institution.

table 2

Depreciation groups of fixed assets

	Terms of Use

This classification is used both in budget accounting and income tax. Depreciation is charged on buildings and structures, machines and equipment, vehicles, manufacturing and economic inventory, library fund, intangible assets. Amortization is not charged on the facilities of fixed assets and intangible assets worth up to 3000 rubles. inclusive.

The accrual of depreciation on the facilities of fixed assets begins from the first day of the month following the month of making them to accounting accounting, and is made to the full repayment of their value or write off this facility from accounting or its disposal.

Depreciation cannot be accrued in the amount exceeding 100% of the cost of fixed assets. The depreciation on the facilities of fixed assets is terminated from the first day of the month following the month of full repayment of the value of the object or write off this object from accounting.

Depreciation, accrued in the amount of 100% of the value of the object of fixed assets suitable for further operation, cannot serve as a basis for writing off due to complete depreciation. Depreciation by fixed assets should be accrued monthly.

Instructions N 157N provide for the distribution of fixed assets in terms of cost:

1) fixed assets worth less than 3000 rubles. Depreciation is not provided. When transmitting, these objects are written off. Accounting for such objects is conducted on off-balance accounts (sch. 21 "fixed assets worth up to 3000 rubles inclusive in operation"). The operational and economic accounting of these fixed assets on financially responsible persons is maintained;

2) fixed assets worth more than 3001 rubles., But less than 40,000 rubles. When transferring these objects, depreciation of 100% of the initial cost per loan account is charged. 104 "Depreciation". When writing off an object that came into disrepair, the sch closes. 101 "Fixed assets" (on credit) and 104 "depreciation" (by debit);

3) fixed assets worth more than 40,000 rubles. According to these objects, depreciation is accrued monthly in the amount of 1/12 part of the annual rate of depreciation. Write-off of the primary means implies the execution of two conditions: depreciation 100% accrual and dissent of the object for further use. It is possible to write off the object before the expiration of useful use, if the object has become unusable due to emergency situations, accidents, natural disaster.

Accounting for intangible assets in a budgetary institution is carried out on account. 102 "Intangible assets". As part of intangible assets, intellectual property objects are taken into account:

The exceptional right of the patent holder for the invention;

The owner's rights to the trademark and the sign of the service, the name of the place of origin of goods.

The unit of budget accounting of intangible assets is an inventory facility - a set of rights arising from one patent, certificate, assignment contract of rights.

Each object of intangible assets is assigned a sequence-inventory number, which is used only in budget accounting registers.

The receipt of intangible assets is issued by the following accounting wiring:

Dt sch. 102 "Intangible assets", subaccount "Increase in the value of intangible assets", Ktzch. 106 "Investments in non-financial assets", subaccount "Reducing capital investments in intangible assets" - intangible assets are adopted for accounting at the initial value formed when they acquire, gratuitous receipt, manufacturing a business manifestation.

Intangible assets identified during inventory are recorded at market value by the debit of sch. 102 "Intangible assets", subaccount "Increasing the value of intangible assets", and loan account. 401.10 "Revenues of the current fiscal year."

Operations for the disposal of intangible assets are issued by the following accounting records:

Dt sch. 401.20 "The cost of the current fiscal year" (per residual value)

Kt sch. 102 "Intangible assets", subaccount "Reducing the value of intangible assets" (at the initial value).

Write off intangible assets when selling them is reflected in the debit of sch. 104 "Depreciation", subaccount "Reducing the value of intangible assets due to depreciation" (for the amount of previously accrued depreciation).

A feature of some intangible assets as accounting objects is the need to take measures to protect them. To this end, it is advisable to develop special internal rules for the protection of such objects, providing for them a list of persons entitled to familiarize themselves, the obligations of these persons not to disclose the relevant information and their job descriptions, as well as other necessary information.

On sch. 103 "Unproven Assets" is conducted by accounting of non-produced assets used in the process of the activities of non-manufacturing facilities, ownership of ownership to which should be established and legislatively enshrined (land, subsoil resources).

To sch. 103 "Unproven assets" open the following analytical accounts:

103.01 "Earth";

103.02 "Resources subsurface";

103.03 "Other non-produced assets".

Each object of non-produced assets, regardless of whether it is in operation, in stock or conservation is assigned a unique sequence inventory number, which is used in budget account registers and is not denoted at objects. Analytical accounting of non-produced assets is carried out in the inventory card accounting card. Admission, movement and disposal of unproven assets are issued by the same documents as on fixed assets and intangible assets.

Land and subsoil resources are not subject to depreciation as objects whose cost is not reduced over time. The useful life of non-produced assets is uncertain.

Operations for the entry of non-produced assets are issued by the following accounting records:

Dt sch. 103 "Unproven assets", subaccount "Increase the cost of unprovered assets", Ktch. 106 "Investments in non-financial assets", subaccount "Reducing capital investments in non-produced assets" - the objects of unprovered assets are accepted for accounting when acquiring them, gratuitous receipt.

The write-off of objects of non-produced assets that came into disrepair reflect on the debit of sch. 401.20 "The cost of the current fiscal year" and the Credit account. 103 "Unproven Assets", subaccount "Reducing the value of unprovered assets".

The material reserves in budget accounting include:

Items used in the usual activities of the institution for a period not exceeding 12 months, regardless of their value;

Items used in the activities of the institution for a period longer than 12 months., But not related to fixed assets in accordance with the All-Russian Classifier of the Funds (OKOF);

Finished products.

The main tasks of budget accounting of material reserves are:

1) ensuring the safety and control of the movement and the right use of material reserves;

2) execution of current standards and reserves and cost standards;

3) obtaining accurate information about the remains after implementation;

4) Conducting an inventory at least once a year, food - once a quarter, medicine, alcohol, drugs - monthly.

Grouping objects of material reserves and their accounting are conducted on the following typical subaccounts of the budget account account plan:

105.31 "Medications and dressings" - medicines, serums, vaccines, blood and dressings in hospitals, medical and preventive and treatment and veterinary institutions, where appropriations for these purposes are provided in estimates of income and expenses;

105.32 "Food" - food products, food solders, milk mixtures, medical and prophylactic nutrition;

105.33 "Fuel and lubricants" - all types of fuel, combustible and lubricants located in warehouses or in storerooms, as well as directly in financially responsible persons: firewood, coal, peat, gasoline, kerosene, fuel oil;

105.34 "Building Materials":

Silicate materials: cement, sand, gravel, lime, stone, brick, tile;

Building metal: iron, tin, steel;

Metalware: nails, nuts, bolts;

Sanitary and technical materials: cranes, couplings, tees;

Electrical materials: cable, cartridges, rollers, cord, wire;

105.35 "Soft Inventory":

Lingerie (shirts, shirts, bathrobes);

Bed linen and accessories (mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads);

Clothing and outfit, including workwear, (costumes, coats, raincoats, wipers, dresses, sweaters, skirts, jackets, trousers);

Shoes, including special (shoes, boots, sandals, boots);

Sportswear and shoes (costumes, boots);

Other soft inventory;

105.36 "Other material reserves" - special equipment for research and development work, acquired under contracts with customers to fulfill the terms of contracts before passing it into a scientific unit.

Analytical accounting of material reserves is conducted in the quantitative accounting cards of material values, food - in a revolving statement on non-financial assets. The records in the statement are made on the basis of the data of the accumulative statement on the arrival of food and the accumulative statement on food consumption. Monthly in a revolving statement on non-financial assets, revolutions are calculated and remnants at the end of the month are output.

Analytical accounting of material reserves in the way is carried out on individual suppliers in the Card-sum accounting card of material values.

Materially responsible persons keep records of material reserves in the book of taking into account material values \u200b\u200bfor the names, varieties and quantities.

Soft inventory items are marked with a materially responsible person in the presence of the head of the institution or his deputy and employee of accounting by a special stamp of the paint without damage to the appearance of the subject, indicating the name of the institution. When issuing items to operation, additional marking is made indicating the year and the month of issuing them from the warehouse. Marking stamps are stored at the head of the institution or his deputy.

Acquisition and gratuitous receipt of material reserves are reflected in the debit of sch. 105 "Increasing the value of material reserves" and the loan of relevant accounts for analytical accounting account. 302 "Calculations with suppliers and contractors", 208 "Reducing receivables of accountable persons on the acquisition of materials."

When charging material reserves on the basis of the actual value formed during their acquisition and (or) gratuitous receipt within several contracts, manufacturing a business manifold, the relevant accounts of analytical accounting account debit. 105 "Material reserves" and credit account. 106 "Reducing the cost of manufacturing materials, finished products (works, services)".

Surplus of material values \u200b\u200bidentified during inventory are taking into account the debit of sch. 105 "Material reserves", subaccount "Increase the value of material reserves", and the loan sch. 401.10 "Revenues of the current fiscal year" (for the value of excessors at market prices).

When writing out material reserves, the following accounting records are carried out:

The write-off of the consumed material reserves, losses in the amount of norms of natural loss of material reserves, as well as those who came into disrepair of soft equipment and dishes on the basis of justification documents:

Dt sch. 401.20 "The costs of the current fiscal year", 109 "costs for the manufacture of finished products, performance of works, services", 106 "Investments in the material reserves" Ktzch. 105 "Material reserves";

- Write off the loss of material reserves related to the perpetrators:

Dt sch. 209 "Calculations for damage to the property" Ktch. 401.10 "Revenues of the current fiscal year" - accrued income due to the shortage, the embezzlement of the perpetrators at market value;

Dt sch. 401 kt sch. 105 "Material reserves" - the cost of material reserves is written off from the balance.

In the reporting of the budget institution, non-financial assets are reflected in the balance sheet in Section. I. This section includes the initial and residual value for fixed assets, non-produced and intangible assets, investments in non-financial assets, material reserves, non-financial assets on the way. More detailed information on non-financial assets is presented in an explanatory note. The appendix to the explanatory note "Information on the movement of non-financial assets of the institution" (F. 0503768) reflects the movement of non-financial assets (admission or disposal) and their presence at the end of the year.

Bibliography

1. Autonomous institutions: Accounting on new rules / ed. G.Yu. Kasyanova. M.: Abak, 2012. 360 p.

2. Bespalov M.V. Reforming accounting in budget organizations // Tax Bulletin. 2011. N 6. June.

3. Bespalov M.V., Abdukarimov I.T. Analysis of the effectiveness of the use of funds invested in the main funds of companies // Finance: planning, management, control. 2011. N 5. September.

4. Kondrakov N.P., Kondrakov I.N. Accounting in budget organizations; 6th ed., Pererab. and add. M.: TK Velby, Enlightenment, 2008. 384 p.

5. On accounting: Federal Law of 06.12.2011 N 402-FZ.

6. On Amendments to Certain Legislative Acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions: Federal Law of 08.05.2010 N 83-FZ.

7. On the classification of fixed assets included in the depreciation groups: Decree of the Government of the Russian Federation of 01.01.2002 No. 1.

8. On non-commercial organizations: Federal Law of 12.01.1996 N 7-FZ.

9. On approval of a single accounting accounts plan for state authorities (state bodies), local governments, state-owned bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions and instructions for its use: Order of the Ministry of Finance of Russia of 01.12.2010 N 157N (ed. From 12.10.2012).

10. On approval of the Instruction on the procedure for compiling, submission of the annual, quarterly financial statements of state (municipal) budget and autonomous institutions: Order of the Ministry of Finance of Russia of 03/25/2011 N 33N.

11. Petrova V.I., Petrov A.Yu., Sorokin A.N., Suglobov A.E. Accounting in budgetary institutions (Russia). M.: Knorus, 2010.

12. Pisulshchuk T.A. Mitina O.V. Accounting in budget organizations. M.: Infra-M, 2010.

13. Ryabova M.A. Budget accounting and reporting: studies. Manual / MA Ryabova, D.G. Aynululova. Ulyanovsk: UlGTU, 2010. 184 p.

14. URL: http://www.garant.ru.

15. URL: http://www.consultant.ru.

Accounting for fixed assets is not difficult, but errors are possible. Consider typical situations on four examples from practice. We will show how to fix the error in accounting if it was found before and after the reporting.

Fines for accountants for errors in accounting and reporting from April 10, 2016 increased 10 times (federal law of March 30, 2016 No. 77-ФЗ). Instead of monetary sanction, employee can disqualify for up to two years (Article 3.11 of the Administrative Code). If an accountant revealed an error before reporting, correctional records place on the last day of the reporting period.

The error was found after passing reporting - correct the day when they found (paragraph 18 of the budget accounting instructions No. 157n). Errors correct this: Carry the wrong entry or place additional wiring, if you did not repeal the operation.

Accounting for fixed assets: Invalid account in wiring

The accountant adopts fixed assets on the basis of the decision of the Commission for the admission and disposal of assets. The Commission may take an incorrect decision. For example, to attribute the object is not to the group or type of property. As a result, the accounting of fixed assets of accounting is on incorrect accounts. Consider which records to make an accountant to correct the error.

Example 1:

In August, the subproters acquired a refrigerator for 41 thousand rubles for the Torch.

The accountant reflected it in account on account 101 34. In September, the institution was verification. According to the results of the auditors issued a prescription. It was indicated that the main tool was not correct to the accountant. The refrigerator should be reflected in the account 101 36.

To correct the error, the accountant made wiring:

Debit 4 106 31 310
Credit 4 208 31 660
41 000 rubles.
- formed the initial cost of the refrigerator;

Debit 4 101 34 310
Credit 4 106 31 310
41 000 rubles.
- adopted to record the refrigerator in the machine and equipment;

Debit 4 401 20 271
Credit 4 104 34 410
683.34 rubles.
- accrued depreciation on the refrigerator;

Debit 4 101 34 310

41 000 rubles.
- Excluded a fridge from a group of machinery and equipment;

Debit 4 401 20 271

41 000 rubles.
- the accrued depreciation is reversed;

Debit 4 101 36 310
Credit 4 106 31 310
41 000 rubles.
- adopted by refrigerator as a production and economic inventory;

Debit 4 401 20 271
Credit 4 104 36 410
683.34 rubles.
- Received previously accrued depreciation.

We use the data of the example 1. But we assume that the refrigerator did not buy this year, but in December 2015.

Then the record should be corrected as follows:

Debit 4 401 10 172
Credit 4 101 34 410
41 000 rubles.
- the refrigerator is written off from a group of machinery and equipment;

Debit 4 104 34 410
Credit 4 401 10 172
683.34 rubles.
- the accrued depreciation is written off;

Debit 4 101 36 310
Credit 4 401 10 172
41 000 rubles.
- adopted by refrigerator as a production and economic inventory;

Debit 4 401 10 172
Credit 4 104 36 410
683.34 rubles.
- Received previously accrued depreciation.

Accounting for fixed assets

An accountant can take into account the main means as material reserves. Such a mistake he may be allowed due to the fact that it misunderstands what to attribute to the main means, and what to the materials.

Such errors identify inventory commissions or controllers. Suppose the punch accountant can be attributed to material reserves. The consequences - accounting and reporting is distorted, the head or accountant faces a fine. After all, punch holes are reflected in the composition of fixed assets.

How to fix the situation about the mainstater account - see in the example.

Example 2:

In August, the "Torch" bought five holes for 5 thousand rubles. Accountant led them as part of material reserves.

During an unscheduled inventory, the Commission indicated in the act that the holes should be included in fixed assets. The mistake was found in September 2016. Accounting accountant made wiring:

Debit 4 105 36 340
Credit 4 302 34 730 (Storn)
5000 rub.
- Power pickers are excluded from materials;

Debit 4 302 34 830
Credit 4 201 11 660 (Storn)
5000 rub.
- Fixed recording about transferring money for holes. The increase in the off-balance account 18 (Cosu 340) is repaid.

Debit 4 106 31 310
Credit 4 302 31 730
5000 rub.
- taken into account in the holes;

Debit 4 302 31 830
Credit 4 201 11 660
5000 rub.
- paid goods;

Debit 4 101 36 310
Credit 4 106 31 310
5000 rub.
- taken to account for the hole in fixed assets;

Debit 4 401 20 271
Credit 4 101 36 410
5000 rub.
- hole pickers issued to employees;

Debit 21.
5000 rub.
- Power pickers are attributed to off-balanced accounting when commissioning.

We use the data of Example 2, but suppose that an accountant mistake made in 2015. Then the accountant must make the wiring:

Debit 0 101 36 310
Credit 0 401 10 180
5000 rub.
- Power pickers are taken into account as part of fixed assets.

Incorrectly determined the depreciation group

If you incorrectly install the depreciation group and keep records of fixed assets, this will lead to negative consequences. The data will be distorted not only to accounting, but also tax reporting.

I'll show you how to eliminate such an error on the example.

Example 3:

In August, Fenix \u200b\u200bBoo acquired a phone worth 46 thousand rubles.

The accountant decided that the phone refers to the second depreciation group with a term of use of 36 months, and not to the third. Useful use in the third group - 60 months.

The error was discovered in September according to the results of an unscheduled inventory.

Accountant made in accounting of wiring:

Debit 4 401 20 271
Credit 4 104 34 410
3833.33 rubles.


Debit 4 401 20 271
Credit 4 104 34 410 (Storn)
3833.33 rubles.
- fixed the amount of accrued depreciation;

Debit 4 401 20 271
Credit 4 104 34 410
2300 rub.
- accrued depreciation for three months of phone operation

Suppose the establishment of Example 3 acquired the phone in 2015, and the accountant error corrected in 2016. Then in account records will be such:

Debit 0 104 34 410
Credit 0 401 10 172
8944,44 rub.
- Canceled accrued depreciation

Debit 0 401 10 172
Credit 0 104 34 410
3066.67 rubles.
- accrued depreciation in four months of phone operation for 2016

Accounting for fixed assets: underestimated

If the initial value of the main means is understated, it means that the accountant incorrectly accounted for the costs. Consider how it is necessary to correct the error.

Example 4:

At the end of August 2016, Bukode will bought a TV for 100 thousand rubles.

The accountant formed the initial value and wrote off the shipping service (2 thousand rubles). During the audit, the audits indicated that shipping costs include in the initial cost. To eliminate the error, the accountant made the wiring:

Debit 4 106 31 310
Credit 4 302 31 730 (Storno)
100 000 rubles.
- adjusted the initial cost of the TV;

Debit 4 101 34 310
Credit 4 106 31 310 (Storn)
100 000 rubles.
- adjusted the cost of taking the TV;

Debit 4 401 20 222
Credit 4 302 22 730 (Storn)
2000 rubles.
- excluded delivery services from expenses;

Debit 4 106 31 310
Credit 4 302 31 730
100 000 rubles.
- included the cost of equipment at the initial cost of the TV;

Debit 4 106 31 310
Credit 4 302 22 730
2000 rubles.
- the amount of transportation costs in the initial cost of the TV is included;

Debit 4 101 34 310
Credit 4 106 31 310
102 000 rub.
- Adopted to account TV for formed initial cost

Debit 4 401 20 271
Credit 4 104 34 410
33.33 rubles.
- Danced depreciation on the TV.