Fixed assets accounting. Fixed asset transactions. Application of the classifier of fixed assets to determine the depreciation group and SPI

Every company of any size and profile cannot do without means of production - be it buildings, machines, cars or commercial, refrigeration, exhibition equipment. The range of fixed assets used in heavy and light industry, trade, transport is unusually large; therefore, their accounting and the correct preparation of transactions for fixed assets is the primary task of the accountant.

Features of property falling under the definition of a fixed asset for accounting and tax accounting, are set out in Article 257 of the Tax Code of the Russian Federation and paragraph 4 of PBU 6/01.

Starting from 01.01.2016 the main ones include labor instruments worth more than 100 thousand rubles. The cost of fixed assets, taken into operation before the indicated date, started from 40 thousand rubles.

All actions with fixed assets, including their receipt (manufacturing), installation, commissioning, movement, disposal are documented:

Forms primary documents on the accounting of fixed assets approved by the State Statistics Committee of the Russian Federation No. 7 dated 21.01.2003, however, since 2013. companies have the right to approve and use their forms of documents in compliance with the requirements for the availability of basic details.

The use of fixed assets involves their operation for a period of more than 12 months. During the period of use of the fixed asset, depreciation is charged - that is, part of the cost of the fixed asset, which it transfers in the same period to the products produced with its use. Depreciation serves as a source of replenishment for the company's assets and is calculated taking into account the term useful use fixed assets. The terms of using various categories of fixed assets are approved by the Classifier (Decree of the Government of the Russian Federation of 01.01.2002).

We put on the OS balance

To accept a fixed asset for accounting, it is necessary to determine its initial cost. It includes, in addition to the direct costs of purchasing / manufacturing the OS, the cost of transportation, installation and commissioning, customs duties and state duties and other costs directly related to the object. VAT is not included in the original cost.

The listed costs are taken into account in the debit account 08, thus forming the initial cost of the object. Then, based on the order of the head, the OS is put into operation by wiring Dt 01 Kt 08... It is more rational to determine the date of commissioning by the readiness of the facility for operation, which must be approved in the accounting policy.

Fixed asset transactions upon receipt:

We depreciate the OS

In the rules accounting four depreciation methods are indicated, and tax code only two are provided: linear and non-linear. To avoid confusion between tax and accounting, companies generally use one of two things. In this case, the chosen method covers all objects of the OS, but it can be changed during the period of operation.

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Whichever method the company prefers, the accountant will reflect the depreciation of the fixed assets as follows:

• Dt 20 (23,25,26,29,44) Kt 02 - depreciation accrued

The depreciation amount per month is determined as the result of dividing the annual amount calculated according to the selected method by 12 months; drawn up by an accounting statement-calculation.

It is necessary to charge depreciation on newly introduced objects from the 1st day of the month following the month of commissioning; for retired objects, the accrual is stopped from the 1st day of the month following the month of retirement. IN balance sheet reflect the residual value of fixed assets.

Different ways to get OS

In the real activities of companies, there are often cases of receiving fixed assets in the form of a contribution to authorized capital, under an exchange agreement, free of charge:

Account entries will be as follows:

• Fixed asset transactions when contributing to the share capital:

• Fixed asset transactions when received free of charge:

• Fixed asset transactions upon receipt under an exchange (offset) agreement:

We re-evaluate the OS

The organization can approve in the accounting policy its right to conduct an annual revaluation of fixed assets. It is carried out in relation to all homogeneous objects of the OS. As a result, the cost of objects may increase or decrease:

The revaluation results are included in additional capital, the accountant will reflect this as follows:

• Dt 01 Kt 83 - reflected the amount of revaluation of fixed assets;
• Dt 83 Kt 02 - depreciation has been adjusted.

The devaluation results are charged to other expenses:

• Дт 91.2 Кт 01 - the amount of the fixed asset markdown is reflected;
• Dt 02 Kt 91.1 - depreciation has been adjusted.

After revaluation, depreciation is calculated on the basis of replacement cost, not original value.

Reflecting the disposal of the OS

Upon reaching depreciation or in connection with the sale, the asset object is subject to write-off. The disposal of the fixed assets is formalized by the OS-4 (a, b) act, signed by the commission. An appropriate entry is made in the inventory card of the object and the fact of disposal is reflected in the accounting:

• Fixed asset transactions on depreciation write-off:

• Fixed asset transactions when write-off for sale:

For tax purposes, income / expenses from the sale of fixed assets are included in the list of non-operating expenses.

Many accountants are already wondering about service life of fixed assets since 2017... Why suddenly? The thing is, big changes are coming. Therefore, we will tell you about them and how to adapt to the new conditions.

Who will be affected

Almost any self-respecting company has a couple of fixed assets on its balance sheet (hereinafter also referred to as OS). Therefore the new standard service life of fixed assets will affect any business.

Moreover, this will also affect businessmen. So, on the one hand, they don't have to keep accounting. On the other hand, they are obliged to establish the residual value of the OS. After all, this gives the right to remain on the "simplified" system.

New

To begin with, in order to account for the property, find out the period of its useful operation. It is important for both types of accounting - tax and accounting. The main assistant to the accountant in determining the given term:

1. codes from All-Russian classifier fixed assets (OKOF);
2. government Classification of fixed assets for the purpose of attribution to depreciation groups (hereinafter referred to as the Classification).

Consider: changes affected both of these documents. Thus, since 2017, the Classification has undergone adjustments. They were introduced by the decree of the Government of the Russian Federation of 07.07.2016 No. 640. In addition, new OKOF codes will come into effect next year: OK 013-94 will be replaced by OK 013-2014.

I must say that all these regulatory documents are insanely long multi-page tables with OS types, codes and deadlines. Therefore, it is easy to get confused and also kill a lot of time.

But he did not forget about Rosstandart accountants. He issued an order dated April 21, 2016 No. 458, which helps to understand which old OS code corresponds to the new one. And vice versa. Also - in the form of tables.

Since 2016, the property must be worth more than 100,000 rubles in order to be considered an asset and amortized.

Let's find out how updating the codes will affect the accountant's work.

How to determine

In 2016, you need to continue to find out the code of a specific fixed asset. asset life classifier OK 013-94. And the depreciation group of the property taken into account is according to the Government Classification of 01.01.2002 No. 1.

Let us remind you that the law does not oblige you to use these forms in your work. Therefore, if your company has preferred its own developments, do not forget to add a window for the OKOF code to them.

Keep in mind: the standard service life of fixed assets is the same for accounting and tax accounting.

A special reminder to the simplists

New limit

In 2016, you can work on the simplified tax system, provided that the residual value of fixed assets (it is needed for accounting purposes) is no more than 100 million rubles. (Subclause 16, Clause 3, Article 346.12 of the Tax Code of the Russian Federation) Let us immediately draw your attention to the fact that since 2017 this bar has been raised to 150 million. That is, more firms and individual entrepreneurs will be able to use the simplified tax system.

Thus, for simplists, not only will change service life of fixed assets since 2017.

Determine the residual value using a simple formula:

First price - Depreciation \u003d Residual value And in order to depreciate the property (if it can be done by virtue of the law), it is necessary to clarify the service life (paragraphs 18 and 19 of PBU 6/01 "Accounting for fixed assets"). In fact, the organization defines it itself. However, we still advise you to look at the Classification for depreciation purposes. It was adopted by the decree of the Government of the Russian Federation of 01.01.2002 No. 1. This will protect you from disputes with tax authorities.

Revision of the tax base

The use of the object "income minus expenses" in many cases allows in tax accounting to attribute the acquired fixed assets to expenses within one year. You just need to pay for the property and start working with it.

But keep in mind: if you quickly get rid of the decommissioned OS, tax base according to STS for previous periods will have to be revised. And the recalculation mechanism is influenced by the service life of fixed assets (see table).

Fixed asset revaluation 2016 - transactions on it are carried out in order to fix the changes that have occurred due to fluctuations market prices... The material will discuss the rules for its reflection in accounting.

What an organization can do to establish the real value of fixed assets, and how often they are revaluated

The balance sheet value of fixed assets often differs from the market value due to price fluctuations in the market. To establish the real cost of fixed assets and fix it in accounting, organizations conduct a revaluation.

You can read more about the role of revaluation in .

The fact that the revaluation will be carried out regularly, the company indicates in the accounting policy. To start the procedure, an order is issued with the reduction of the assets planned for revaluation and the list of employees who are entrusted with the revision of the cost (clause 45 of the Methods, put into effect by order of the Ministry of Finance of the Russian Federation No. 91n dated 13.10.2003). The results of the event are reflected in the OS-6 inventory card, as well as in the act in the form created and approved by the company.

The question often arises for novice accountants: how often are fixed assets revalued? Recommendations stem from business practices. In accordance with it, the ordinary procedure for revising the value of fixed assets is carried out at the end of the calendar year - December 31. Extraordinary revaluations should be carried out only if there are significant differences between the asset value on the balance sheet and the market value.

IMPORTANT! The company has the right to establish in the accounting policy criteria that determine the materiality of fluctuations in the value of fixed assets (for example, 3% - insignificant deviations, and 16% - significant).

Fixed assets revalued - postings in accounting

After revaluation and registration of all required documents postings are made in accounting. Fluctuations in the value of fixed assets can occur upward (revaluation has occurred) or downward (depreciation has occurred). The results obtained are taken into account in the 83rd account "Additional capital" or the 91st account "Other income and expenses".

The next step is to calculate depreciation. The following formula is used to determine the amount of wear:

Sios \u003d A / C1,

Sios - OS wear;

A - depreciation;

Ap \u003d Sios × C2,

Ap - depreciation after revaluation;

C2 - the cost of fixed assets after revaluation.

When the initial revaluation of the OS is carried out, the transactions look like this:

Dt 01 Kt 83 - fixed the amount of revaluation (if the cost of fixed assets increased).

Dt 83 Kt 02 - we fix the change in depreciation.

Dt 91.2 Kt 01 - we write down the markdown (if the cost of the fixed asset has decreased).

Dt 02 Kt 91.1 - we fix the change in depreciation.

If the secondary revaluation of fixed assets - postings will have features.

Example 1

At the end of the first year, the revaluation showed that the cost of fixed assets increased, and the corresponding cost difference was posted on the 83rd account. By next year was marked by a markdown, while its value turned out to be more in sum than the value of the previous revaluation. In such circumstances, we will reflect part of the markdown, which is equal to the amount of the revaluation, in account 83, and we will take into account the remaining part in other expenses:

Дт 83 Кт 01 - we reduce the cost of fixed assets by an amount equal to the previous revaluation.

Dt 02 Kt 83 - we reduce the amount of depreciation by the amount of its increase in the first year.

Дт 91.2 Кт 01 - we reflect the excess of the markdown.

Dt 02 Kt 91.1 - we reflect the remainder of the amount of calculated depreciation.

Example 2

The initial revaluation showed that the cost of fixed assets decreased, and the company recorded the corresponding amount on the 91st account. The next year, when revaluing it, it turned out to be revalued fixed assets larger than the markdown in the first year. Then we will reflect the part of the revaluation equal to the previous markdown on the 91st account, and take into account the rest on the 83rd account:

Dt 01 Kt 91.2 - we increase the cost of fixed assets in an amount equal to the markdown of the previous year.

Dt 91.2 Kt 02 - we increase depreciation by the amount in which it was reduced in the previous year.

Dt 01 Kt 83 - we reflect the excess of the revaluation.

Dt 83 Kt 02 - reflect the depreciation balance.

The amount of property tax depends on the cost of fixed assets. Read more about its calculation in this .

Outcome

All the subtleties related to the revaluation of fixed assets should be approved in the accounting policy. The procedure should be accompanied by the preparation of supporting documents, and in accounting - a reflection of its results in accounting.

Fixed assets are means of labor that have a material form and retain it in the process of use.

The definition of a fixed asset for its reflection in accounting is contained in PBU 6/01.

To accept a fixed asset for accounting, several conditions must be met simultaneously:

1. The object must be intended for use in the manufacture of products, for the performance of work or the provision of services, for the managerial needs of the organization, or for provision by the organization for a fee for temporary possession and use or for temporary use.
2. The object must be intended to be used for a long time, i.e. a term exceeding 12 months or a normal operating cycle if it exceeds 12 months.
3. The Organization does not intend to subsequently resell this property.
4. The object is able to bring the organization economic benefits (income) in the future.

Fixed assets include: buildings, structures, workers and power machines and equipment, measuring and control devices and devices, computers, vehicles, tools, production and household equipment and accessories, working, productive and pedigree livestock, perennial plantings, on-farm roads and other relevant objects.

In tax accounting, only depreciable property, that is, assets worth more than 100,000 rubles, can be classified as fixed assets.

Accounting and tax accounting of fixed assets

How to recognize the main tool, what are the fundamental differences between tax and accounting, we will describe below.

Fixed asset accounting

The accounting procedure for fixed assets is regulated by PBU 6/01. In it, the accountant will be able to find answers to any questions regarding the purchase, write-off and other important nuances accounting of fixed assets.

It is legal to classify property as a fixed asset if three conditions are met simultaneously:

1. The object will be used in the company's activities and is not intended for resale.
2. The planned period of use is more than a year.
3. The property can bring real income to the company (for example, a machine registered as a fixed asset will benefit if parts are manufactured and sold on it).

Accounting rules allow you to immediately write off property that meets the criteria for a fixed asset if it costs less than 40,000 rubles. For example, a computer for 34,000 rubles can be classified as inventories and written off to expenses on the day it starts to be used (accounts 20, 25,26, 44) without depreciation.

If the company has taken into account the fixed asset, its cost should be repaid on a straight-line basis, depreciating. This should be done regularly once a month. Companies that are entitled to simplified accounting methods can set the depreciation period (month, year, etc.) themselves.

Accountants can write off the cost of fixed assets in three ways (clause 19 PBU 6/01):

• linear;
• by way of decreasing balance;
• the method of writing off the cost according to the sum of the number of years of useful life.

Whichever method is chosen, the specialist in accounting for fixed assets must be guided by the rules enshrined in the accounting policy.

All costs for the purchase of fixed assets are collected on a special account 08 " Capital investment», The property is put on account 01 only on the day it is put into operation.

Debit 08 Credit 60 - fixed asset purchased, delivery costs are charged, etc.

Debit 19 Credit 60 - VAT allocated on the purchase.

Debit 01 Credit 08 - OS was put into operation.

Tax accounting of fixed assets

The main difference between tax accounting and accounting is the cost limit. The RF Tax Code states that only property that is more expensive than 100,000 rubles can be depreciated (Article 256 of the RF Tax Code).

Anything that is cheaper the specified amount, in tax accounting, the accountant will have to write off at a time.

The tax amortization period is directly related to the useful life. Having determined the term (you can see it in the OS passport or determine with the help of a commission from employees), you should find the depreciation group to which the fixed asset belongs. Find the group you want with

The cost limit for accounting for fixed assets in tax accounting and in accounting is different. We will tell you how not to make a mistake in the process of recognizing objects in this article. PBU 6 01 accounting for fixed assets dictates its own rules that run counter to Russian tax regulations. As a result, there are temporary differences that need to be reflected in the analytics in a timely manner. But let's talk about everything in order so that everyone understands how in practice synthetic and analytical accounting of fixed assets of enterprises is carried out. The text of the article will provide thematic postings and links to legislative acts.

An asset can be recognized as a fixed asset of a company only if it meets the criteria:

• purpose - production activity of the company
• the term of the intended use is 12 months or more.
• the owner does not plan to put this asset for sale
• property is a resource and can bring benefits

Such verification of the asset for compliance is prescribed by the RAS accounting for fixed assets and is mandatory for all companies.

It turns out that the OS can only be recognized as buildings, equipment, transport, as well as breeding stock and plantations, taking into account the criteria.

IMPORTANT: when forming the list of fixed assets, always take into account the cost criterion for the assignment of assets, enshrined in your accounting policy.

Accounting for the receipt of fixed assets

Accounting accounts are designed to carry information about all movements of objects, including the receipt of fixed assets. All procedures are clearly regulated. Virtually all accountants in the country use the same operations when a firm acquires a fixed asset: guidelines for fixed asset accounting dictate uniform rules. You can choose the option for calculating the depreciation amounts and the cost limit for attribution to the asset.

IMPORTANT: the materials are not the main means, finished products, items for resale even if all other criteria for recognition are met.

Inventory accounting of fixed assets and intangible assets

The accounting unit for fixed assets and intangible assets is an inventory item. It can be a cabinet, a computer, or a whole production complex. The main thing is that all parts of the asset have the same useful life. Otherwise, they must be taken into account in parts.

Analytical accounting of fixed assets is carried out at their initial cost, which consists of the actual costs of bringing a specific asset to working condition. Since 2016, there has been a different limit for accounting for fixed assets, and in tax and accounting it may be different.

Fixed assets in accounting 2017 cost

40,000 and above - this is the limit for fixed assets in accounting now. Perhaps from 2018 the legislator will raise the bar to 100,000 and the limit will be equal to the tax one. This will avoid unwanted timing differences. But while fixed assets are accepted for accounting according to the old rules, while in tax accounting there is already a limit of 100 thousand rubles. and higher, starting from 01.01.16. But what if the object serves more than 12 months, but costs less than the established limit? According to the current rules, it can be immediately written off as expenses.

IMPORTANT: you need to carefully calculate the initial cost of the object, since the final amount directly affects the decision - to write off or amortize the asset.

Actual costs that form the initial OS price:

• payment to the seller and the contractor under the contract
• costs of delivery and final assembly of the asset
• customs payments and import fees
• state duties on the object

Fixed assets in accounting budget institution or a commercial enterprise calculate the initial price of the object according to uniform rules. None indirect costs cannot increase the cost of the company's inventory resource regardless of the company's organizational and legal form. The accounting unit for property, plant and equipment is a capital item or non-current asset all parts of which transfer their value to costs according to the same rules.

Postings for accounting for the receipt of fixed assets at the enterprise:

Accounting for disposal of property, plant and equipment

The reasons for the disposal of assets from the accounting in the organization can be the following actions and events:

• the company sold the property
• the firm wrote off an obsolete or dilapidated asset
• Legal entity transferred the object as a treasure to the capital of another company
• re-registration of property by way of exchange
• donation of property

This is just a short list of the reasons for accounting for the acquisition and disposal of fixed assets simultaneously for several companies. One of the reasons for new postings in accounting is a lease.

Fixed asset lease accounting

At the heart of the contract are the rules of law set forth in Ch. 34 of the Civil Code of the Russian Federation. Any property can be an object. For organizations, this is most often the OS, the main thing is that the asset meets the criteria of the thematic PBU 6 01.

The leased fixed assets are accounted for depending on the selected asset holder. It can be a tenant or an owner-lessor. When it comes to operating leases, the owner always keeps records.

To account for leased property, the following sub-accounts of account 03 Income investments in MC are provided:

03.1 MC in the organization

03.2 MC owned and operated

03.3 MC in temporary use

Most often they are used by leasing companies when reflecting property leased to their counterparties. Further, these objects are depreciated at general rules using subaccount 02.2 Depreciation of objects account. 03.

If the lease is the main activity, the transactions are as follows:

If the lease is long-term with subsequent purchase, the object will be transferred to the lessee's balance sheet, and in the owner's accounting it will be reflected on the off-balance sheet account 011 of the OS leased out.

In connection with the practice of convergence of RAS and IFRS, there is a tendency to reflect the lease according to the rules of international standards:

• operating lease - always on the owner's balance sheet
• financial lease - only on the balance of the lessee

Features of accounting for fixed assets in finance lease

The organization of accounting for fixed assets under IFRS financing has its own nuances. But first, you need to determine whether the contract meets the recognition criteria for a finance lease:

• The term of the contract is equal to the useful life of the property

For example, the SPI of the machine is 6 years, the lease term is 5.5 or 6 years - finance lease according to IFRS

• At the end of the lease term, the property can be redeemed at a reduced price

If the contract is set for a number of years approximately equal to the SPI, and the redemption payment at the end of the term is conditional, say, 1,000 rubles. Is a finance lease

• When one lease term ends, the tenant can renew it

For example, a car rental is equal to 50,000 rubles / month, the lessee rented a car for 3 years, but can extend the contract for preferential terms Is FA

Once the FA criteria are met, the accountant must draw the following conclusions:

• synthetic accounting of fixed assets is maintained by the lessee on his balance sheet
• for the tenant, this is earnings from the placement of working capital
• the owner does not depreciate, but reflects the remuneration

For example, the following postings are possible in accounting:

Asset accounting postings under finance lease

Tax accounting of fixed assets in 2017

Starting from 2016, a new value limit is in effect in accounting in accordance with the norms of tax law - 100 thousand rubles. This means that all objects whose value is below the limit are subject to a one-time write-off without depreciation.

IMPORTANT: the Tax Code of the Russian Federation does not offer taxpayers the right to choose: the cost limit of 100,000 for OU is the same for everyone, regardless of accounting policies enterprises.

It turns out that it is possible to write off relatively cheap items according to the rules of the Tax Code of the Russian Federation faster than in accounting, where the limit is up to 40,000 rubles. This means that there will be temporary tax differences that must be reflected in the accounting in accordance with PBU 18/02.

Tax accounting of fixed assets on the "simplified"

As for the cost limit, it is accepted for everyone: both simplified and OSNO companies take into account fixed assets in the same way. Although there are some nuances for the STS:

• the ability to write off the cost of fixed assets to the expenses of the period in parts (its own specifics of value transfer)
• the right to attribute investments in tangible assets to an expense immediately at the time of their payment (analogy with the cash accounting method)

Nevertheless, accountants for the simplified taxation system must proceed from the same limit of the Tax Code of the Russian Federation for depreciable property as specialists in companies operating in a general regime.

We spoke in detail about the peculiarities of accounting for non-current assets of enterprises in order to help avoid errors and inaccuracies associated with changes in the current legislation.

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