As fixed assets accounting. Accounting and tax accounting of fixed assets. Analysis of arbitration practice for the purchase of OS

Fixed assets accounting is regulated by the Accounting Regulations "Fixed Assets Accounting" (PBU 6/01).

Fixed assets are part of the property of the organization. An object is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:

The object is intended for use in the production of products, in 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 or use;

The object is intended to be used for a long time, that is, for a period of more than 12 months or a normal operating cycle if it exceeds 12 months;

The organization does not imply the subsequent resale of this object;

The object is able to bring the organization economic benefits (income) in the future.

If the value of such property does not exceed 40,000 rubles per unit (or less than the limit established in the accounting policy of the organization), it may be reflected in accounting and accounting statements as part of inventories.

Fixed assets include buildings, structures, workers and power machines and equipment, measuring and regulating devices and devices, computers, vehicles, tools, production and household inventory and accessories, working, productive and breeding cattle, on-farm roads, special tools and special attachments, removable equipment and other objects that meet the above conditions.

The structure of fixed assets also includes those owned by the organization land, objects of nature management (water, subsoil and other natural resources).

The fixed assets of the organization can be located:

In operation;

In stock (reserve);

At the stage of completion, retrofitting, reconstruction and partial liquidation;

On conservation.

Depending on the intended use, fixed assets are subdivided into:

Production - the use of which is aimed at systematic profit as the main goal of the activity;

Non-production - not used in the implementation of ordinary activities (residential buildings, dormitories, laundries, canteens and canteens, preschool institutions, rest homes, sanatoriums and other institutions of cultural and domestic purposes).

Fixed assets are reflected in accounting and reporting in monetary terms.

In accordance with the Concept of accounting in the market economy of Russia, assets (including fixed assets) are valued at their actual (initial) cost, at the current (replacement) value, at the residual and current market value (realizable value).

Actual ( initial) the cost of fixed assets is the cost at which fixed assets are accepted for accounting.

PBU 6/01 established the procedure for the formation of the initial cost of fixed assets in the case of their acquisition for a fee, construction and manufacture, the founders make a contribution to the authorized (pooled) capital of the organization, receive under a donation agreement and in other cases free receipt and other receipts.

The historical cost of property, plant and equipment purchased for a fee,the amount of actual costs of the organization for the acquisition, construction and manufacture is recognized, excluding VAT and other reimbursable taxes (except for cases provided for by the legislation of the Russian Federation).

The actual costs of the acquisition, construction and manufacture of fixed assets are composed of:

The amounts paid in accordance with the contract to the supplier (seller);

Amounts paid to organizations for the performance of work under a construction contract and other contracts;

Amounts paid for information and consulting services related to the acquisition of fixed assets;

Registration fees, government fees and other similar payments made in connection with the acquisition of rights to an item of fixed assets;

Customs duties and other payments;

Non-refundable taxes;

Fees paid to the intermediary organization;

Other costs directly related to the acquisition, construction and manufacture of an item of fixed assets, and the costs of bringing it to a state in which it is suitable for use.

General operating and other similar expenses are not included in the actual costs for the acquisition of fixed assets, unless they are directly related to the acquisition of fixed assets.

The initial cost of fixed assets contributed to the account of contribution to the authorized (pooled) capital of the organization, their monetary value, agreed upon by the founders (participants) of the organization, is recognized. The size of the authorized capital is determined in the constituent documents in accordance with the legislative norms established for organizations by various organizational and legal norms.

The initial value of fixed assets received by the organization under a donation agreement or in other cases of gratuitous receipt,recognized their market price on the date of acceptance for accounting.

The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except as otherwise established by the legislation of the Russian Federation.

Changes in the initial cost of fixed assets are allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.

From the moment the object is accepted for accounting and until the revaluation, the object is accounted for at its original cost, and after revaluation - at its replacement cost as of the date of revaluation.

Current ( restorative) cost of an object - the cost at which this object can be acquired as of the date of its revaluation.

Current market cost (cost of implementation) - amount money, which can be obtained as a result of the sale of the object.

In the balance sheet, fixed assets are reflected at residualcost, that is, at the original (replacement) cost less the amount of accrued depreciation.

Accounting for the receipt of fixed assets. Accounting for the costs of objects that will subsequently be taken into accounting as fixed assets is carried out on account 08 "Investments in fixed assets».

To account 08 "Investments in non-current assets" subaccounts are opened: 08-1 "Acquisition of land plots", 08-2 "Acquisition of environmental objects", 08-3 "Construction of fixed assets", 08-4 "Acquisition of fixed assets" and dr.

On account 08, the costs are collected that form the initial cost of the object, as they arise before the object is accepted for accounting as fixed assets.

For accounting of fixed assets the active inventory account 01 "Fixed assets" is used. At the moment of accepting the object for accounting, account 08 is closed, and the initial value of the object is transferred to the debit of account 01. The balance on account 08 "Investments in non-current assets" reflects capital investments in progress, costs in objects that are not accepted for accounting as fixed assets.

Analytical accounting for account 08 "Investments in non-current assets" is carried out at the costs associated with the construction and acquisition of fixed assets, separately for each facility under construction or purchased.

Example reflection in the accounting of the receipt of fixed assets purchased for a fee:

Subaccount 08-3 reflects the actual costs of the construction of buildings and structures, installation of equipment and other costs provided for by estimates and title lists for capital construction.

There are two ways to carry out construction work - contract and economic (with your own resources and funds).

In the first case, the cost of the contractor's services (at the prices indicated in the construction contracts) is reflected on account 08 in correspondence with account 60 "Settlements with suppliers and contractors":

When carrying out construction and installation work in an economic way, the cost of construction is taken into account at the actual costs for these purposes. They are reflected on account 08 in correspondence with accounts 10 "Materials", 70 "Payments with personnel for wages", 69 "Payments for social insurance and support ", 02" Depreciation of fixed assets ", etc.

Fixed assets contributed to the account of the contribution to the authorized (pooled) capital are reflected on account 08 in correspondence with account 75 "Settlements with founders":

Fixed assets received by the organization under a donation agreement and in other cases of gratuitous receipts are accepted for accounting at market value as of the date of acceptance for accounting.

In accordance with the Regulation on accounting and accounting in the Russian Federation, the formation of the current market value is based on the price in effect on the date of acceptance for accounting of property received free of charge for this or a similar type of property. Information about the current price must be confirmed by documentary or expert evidence.

When determining the market value of fixed assets, data on prices of manufacturers, state statistics bodies, trade inspections and organizations, the media and special literature can be used; expert opinions on the cost of individual items of fixed assets.

In accounting, the value of assets received free of charge is recognized as other income of the organization. To reflect information on other income and expenses, the Account Plan provides account 91 "Other income and expenses". In the case of a gratuitous receipt of assets, the value of such assets should be reflected in accounting as deferred income (account 98) with the subsequent attribution to other income:

Accounting for depreciation of fixed assets.The cost of items of property, plant and equipment is recovered through depreciation over their useful lives.

The useful life of an item of fixed assets is determined by the organization when the item is accepted for accounting based on:

The expected life of this facility in accordance with the expected performance or capacity;

Expected physical deterioration, depending on the operating mode, natural conditions and the influence of an aggressive environment, the repair system;

Regulatory and other restrictions on the use of this object (for example, the lease period).

Accrual depreciation charges for an item of fixed assets starts from the 1st day of the month following the month of its acceptance for accounting, and ends from the 1st day of the month following the month of full repayment of the value of this item or its write-off from accounting.

The accrual of depreciation deductions is not suspended during the useful life of fixed assets, except for the time when the objects, by the decision of the head of the organization, are under reconstruction and modernization for a period of more than 12 months and for conservation for a period of more than three months.

Mothballed objects intended for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, as well as fixed assets of non-profit organizations (depreciation is charged on them at the end of the year on off-balance sheet account 010) are not subject to depreciation;

For accounting of depreciation, account 02 "Depreciation of fixed assets" is used.

In general, depreciation deductions are included in the costs of production and circulation: D 20, 25, 26, 44 K02

According to PBU 6/01, depreciation of fixed assets is calculated in one of the following ways:

Linear method;

Decreasing balance method;

Method of writing off the cost by the sum of the number of years of useful life;

Method of writing off the cost in proportion to the volume of products (works).

Calculation of the annual amount of depreciation deductions Ar linear way is made based on the initial cost of an item of fixed assets Kperv... and depreciation rates Nacalculated based on the useful life T of this object:

Example. An object worth 100,000 rubles was purchased. The useful life is 5 years, therefore, annual rate depreciation - 20%. Annual depreciation charges will amount to 20,000 rubles.

Using diminishing balance method the annual amount of depreciation deductions is determined based on the residual value of the item of fixed assets at the beginning of the reporting year Cost. and the depreciation rate calculated based on the useful life of this object and the coefficient kestablished by the organization (no more than 3).

Example. An object worth 100,000 rubles was purchased. The useful life is 5 years, the acceleration factor set by the organization is 2. annual depreciation rate - 20% × 2 \u003d 40%. Annual depreciation is calculated as follows

When using the method write-off of cost by the sum of the number of years of useful life the annual amount of depreciation deductions is determined based on the initial cost of the item of fixed assets and the ratio, in the numerator of which is the number of years remaining until the end of the useful life of the item, and in the denominator is the sum of the numbers of years of its useful life.

Example. An item of fixed assets was purchased for the cost of 100,000 rubles. Its useful life is 4 years. The sum of the numbers of years of useful life is 10 (1 + 2 + 3 + 4). In the first year of operation, when there are 4 years left until the end of the useful life, the annual depreciation will be 40,000 rubles. (100,000 × 4/10), in the second year - 30,000 rubles. (100,000 × 3/10), in the third year - 20,000 rubles. (100,000 × 2/10), in the fourth year of operation - 10,000 rubles. (100,000 × 1/10).

When using the method write-off of the cost in proportion to the volume of production (works, services) depreciation charges are calculated based on the natural indicator of the volume of production in reporting period and the ratio of the initial cost of the item of fixed assets and the estimated volume of production (work) for the entire useful life of the item of fixed assets.

Estimating the estimated volume over the useful life of an item is often more difficult than the useful life in years. This method is used for fixed assets, the main criterion of which is the frequency of their use. This applies to many vehicles, such as automobiles, airplanes, which depreciate based on mileage or flight hours, and mining equipment whose depreciation depends on the amount of rock mined and other similar equipment.

Example.The organization purchased a car with an estimated mileage of up to 500 thousand km worth 100,000 rubles. In the reporting period, the mileage is 5 thousand km, therefore, the amount of depreciation for the year will be 1000 rubles. (5 thousand km × 100,000 rubles / 500 thousand km).

Depreciation deductions during the year are made monthly in the amount of 1/12 of the calculated annual amount, regardless of the applied method of calculating depreciation.

Recovery operations accounting. The restoration of an object of fixed assets can be carried out through repair, modernization and reconstruction. The costs of restoring an item of fixed assets are reflected in the accounting records of the reporting period to which they relate. In this case, the costs of repairs are written off to current costs, and the costs of modernization and reconstruction of the facility increase its initial cost, if as a result the standard performance indicators of this facility (useful life, capacity, quality of use, etc.) improve (increase).

The purpose of the repair is to preserve and maintain the object in a working condition, to partially or completely restore the qualities lost by the object during operation.

In practice, repair work is organized and carried out by contract and economic methods. The first method is that specialized repair organizations are involved in the repair work; the second method involves the implementation of repair work by forces and means of structural units of the organization. The accounting for repair costs depends on who is doing the work.

When contractingthe way all the work is carried out by the contractor with which the work contract is concluded. The organization using its services must only transfer the appropriate amounts for the amount of work performed.

Before repairing fixed assets in an economic wayorganizations in mandatory make up an estimate for the implementation of repair work, indicating in it a list of work performed, the cost of replacement parts, labor costs for workers, and other costs associated with repairs. Accounting is organized in a similar way to accounting for the costs of manufacturing products (works, services).

Lease of fixed assets. The main legislative act that regulates relations arising from the conclusion and execution of a lease agreement is the Civil Code of the Russian Federation.

In accordance with the lease agreement, the lessor undertakes to provide the lessee with the property for a fee for temporary possession and use or for temporary use.

The basis of the lease relationship is a lease agreement, which is concluded in writing and which specifies: the lease term, the amount, procedure, conditions and terms of payment of the rent, the distribution of responsibilities of the parties to maintain the property in condition and other lease conditions.

In accordance with current legislation, it is customary to distinguish between the following types of lease:

Lease of individual items of fixed assets;

Lease of an organization as a property complex as a whole;

Financial lease (leasing).

In a current lease, items of property, plant and equipment are the property of the lessor.

Financial lease (leasing) is a form of investment in which one entity (lessor) acquires for another entity (lessee), at the choice of the latter, property necessary for its production activities for a fee for temporary possession and use.

Fixed assets, leased out, remain on the lessor's balance sheet and are accounted for by him in accordance with the generally established procedure on account 01 "Fixed assets" with allocation in analytical accounting.

With the entry into force from January 1, 2000, PBU 9/99 "Income of an organization" and PBU 10/99 "Expenses of an organization", the peculiarities of accounting for lease transactions are determined by whether the provision of property for rent is a regular activity of the organization. If the lease of property for the lessor organization is a normal activity (that is, income from this type of activity is or exceeds 5% of the total income of the organization), the rent is considered the organization's revenue and is reflected in account 90 "Sales". Income received from the provision of fixed assets under a lease agreement, when this is not the usual activity of the organization, are related to other income (account 91 "Other income and expenses", subaccount 91-1 "Other income"). In the first case, all the costs associated with the provision of fixed assets for rent, the lessor reflects, as a rule, on account 26 "General business expenses", in the second - on account 91 "Other income and expenses" (subaccount 91-2 "Other expenses" ).

Receipt of rent is reflected in the accounts of cash in correspondence with the credit of account 76 "Settlements with different debtors and creditors".

The lessee accounts for these objects as leased - on off-balance sheet account 001 "Leased fixed assets".

Landlord accounting example (rent is not the subject of his activity):

Accounting for disposal of fixed assets. The regulation on accounting "Accounting for fixed assets" (PBU 6/01) establishes that the value of an item of fixed assets that is retired or is not permanently used for the production of products, performance of work and provision of services, or for the management needs of the organization, must be written off the balance sheet.

Items of property, plant and equipment are retired from the organization as a result of:

Sales;

Write-off (dismantling) in case of moral or physical deterioration;

Transfers in the form of a contribution to the authorized (share) capital of other organizations;

Gratuitous transfer, etc.

To determine the inexpediency or unsuitability of fixed assets for further use, the impossibility or ineffectiveness of their restoration, as well as to draw up the necessary documentation for the write-off of these objects, a permanent commission may be created in the organization, which includes the relevant officials, including the chief accountant ...

An act for the write-off of fixed assets received by the accounting service and approved by the head of the organization is a document for reflection in accounting.

To account for the disposal of fixed assets (as a result of sale, write-off, partial liquidation, transfer free of charge, etc.), a subaccount “Fixed assets disposal” can be opened to account 01 "Fixed assets", the debit of which transfers the initial cost of the object to be disposed of, and on credit - the amount of accumulated depreciation.

The residual value of the object is written off from the sub-account “Disposal of fixed assets” to account 91 “Other income and expenses”, sub-account 91-2 “Other expenses”.

The costs associated with the disposal, sale and other write-off of fixed assets may be pre-accumulated on the account of the costs of auxiliary production. These include, for example, such costs as accrued wages and social security contributions for employees involved in fixed asset retirement operations, etc.

In accordance with PBU 10/99, they are written off to the debit of account 91 "Other income and expenses", subaccount 91-2 "Other expenses".

Proceeds related to the sale and other write-off of fixed assets are reflected in the credit of account 91 "Other income and expenses", subaccount 91-1 "Other income", in correspondence with the accounts of settlements.

When transferring fixed assets to the account of a contribution to the authorized (reserve) capital of another organization, the amount of the contribution is reflected in the credit of account 91 "Other income and expenses", subaccount 91-1 "Other income", in correspondence with account 58 " Financial investments"(Since the contribution to authorized capital another organization is the financial investment of the investing organization).

On sub-accounts 91-1 and 91-2, records are accumulated during the reporting year. Debit and credit turnovers are compared on a monthly basis in order to identify the balance of other income or other expenses. The specified balance recorded on account 91 (subaccount 91-9 "Balance of other income and expenses") is monthly written off to account 99 "Profits and losses".

Scheme of transactions for the sale of fixed assets:

Sales of property, plant and equipment are accounted for as follows:

Scheme of operations for writing off (dismantling) an item of fixed assets:

Material values \u200b\u200b(which, for example, can be used as spare parts, inventory) received from the disassembly of an item of fixed assets, are accounted for at market value and are reflected in accounting on the debit of account 10 "Materials" in correspondence with the credit of account 91 "Other income and expenses ".

Operations for writing off (dismantling) an item of fixed assets are reflected in the accounting as follows:

All business transactions related to the movement of fixed assets must be formalized with primary accounting documents:

Act (invoice) of acceptance and transfer of fixed assets (form No. OS-1);

Certificate of acceptance and delivery of repaired, reconstructed and modernized facilities (form No. OS-3);

Deed to write off fixed assets (form No. OS-4);

Act for the write-off of vehicles (form No. OS-4a);

Inventory card for accounting of fixed assets (form No. OS-6);

Equipment acceptance certificate (form No. OS-14), etc.

Asset Accounting - Postings, documents and operations related to the introduction, depreciation, modernization and write-off of fixed assets can be found in this article. Carrying out these operations is associated with such concepts as the initial and residual value, useful life, depreciation rate, as well as many regulated documents that serve as the basis for the formation of transactions.

What is OS?

The concept of fixed assets is disclosed by PBU 6/01 "Accounting for fixed assets" and the Tax Code of the Russian Federation. OS is the property of an enterprise that is reused in production and economic activity that meets the conditions:

• intended for long-term use (more than a year);
• not for sale;
• not processed in the production process (as raw materials);
• it is supposed to be profitable.

In other words, OS is buildings, equipment, machines, machine tools, computers, office equipment, household supplies, etc. Also, OS includes animals, bearing perennial plants, capital communication and transport facilities (communication centers, roads, power grids).

The criteria for fixed assets also include the initial cost, however, for accounting and tax accounting it is different. In accounting (BU) (clause 5 PBU 6/01), the marginal cost of attributing property to the MPZ is 40,000 rubles. ( accounting policies a smaller amount can be set). Such property is written off as expenses as soon as it is put into production. Anything that exceeds this limit, but meets the above criteria, is taken into account as an OS.

In tax accounting (OU) objects worth up to 100,000 rubles. inclusively, they are not considered fixed assets (Article 257 of the Tax Code of the Russian Federation). The classification of an asset as an asset affects the accounting for its cost as an expense (an asset is subject to amortization, i.e. it is written off gradually according to accounting policy enterprises, and inventories are written off at a time), as well as on the order of workflow, inventory and write-off.

Fixed asset receipt transactions

Fixed assets are taken into account at their initial cost. It is understood as the amount of the cost of purchasing the OS and other costs associated with this purchase (installation, delivery, customs fees, commission of intermediaries, etc.).

IMPORTANT! The initial cost of an asset does not include VAT if this tax is recoverable for the company (clause 8 of PBU 6/01). Non-payers of VAT (for example, simplified taxpayers) take this tax into account in the initial value of the property (subparagraph 3 of paragraph 2 of article 170 of the Tax Code of the Russian Federation).

The OS is accepted for accounting on the date when it is fully formed, for NU - when the OS is put into operation.

When the asset is received, accounting records are formed:

Дт 08 Кт 60 (10, 70, 69) - expenses for the acquisition or creation of fixed assets are taken into account;

Dt 19 Kt 60 - input VAT allocated;

Дт 01 Кт 08 - OS OS is formed.

If the OS requires installation, then account 07 "Equipment for installation" will participate in the postings. As a rule, it is used by construction organizations. The account accumulates information about equipment that requires a technological installation, connection to networks and communications and is intended for installation in premises under construction. After the costs are fully collected on the account, the amount of the installed OS is written off to Dt account 08 (Dt 08 Kt 07). Further, the same algorithm is applied: the amounts are debited from account 08 to account 01, thus forming the initial value of the asset.

Fixed asset depreciation accounting: transactions

Unlike materials and inventory consumed in production, fixed assets transfer their value to company expenses gradually. This process is called depreciation. However, for certain types of fixed assets, it is not charged. Such objects include assets that do not change production qualities in the course of the enterprise's activity: land plots, cultural heritage objects, art collections, etc.

In BU, 4 methods of depreciation are used (linear, diminishing balance method, by the sum of the number of years of useful life, in proportion to the volume of production), however, for the purposes of NU, only linear and non-linear methods are used.

IMPORTANT! As a rule, an organization uses the same depreciation method for accounting units and accounting units, since different methods generate tax differences that require additional attention of the accountant. Therefore, a linear calculation method is usually used.

Linear depreciation is calculated using the formula

A \u003d PS / ATP,

where:
A - monthly amount depreciation;

PS - the initial cost of fixed assets (account balance 01);

PCA - useful life of the OS.

To calculate it, you need to know the useful life of the asset, established by the decree of the Government of the Russian Federation "On the classification of fixed assets included in depreciation groups"Dated 01.01.2012 No. 1. In accounting, fixed assets can be written off faster than in tax, using other calculation methods and more short term use, but then tax differences are formed, since accounting and tax amounts will be different.

To account for depreciation, records are kept on account 02 "Depreciation of fixed assets". Its amounts are debited from accounts for accounting for production and commercial costs (20, 23, 25, 26, 29, 44), forming a credit balance on account 02.

The accountant forms monthly records:

Дт 20 (23, 25, 26, 29, 44) Кт 02 - depreciation on fixed assets is charged.

Fixed asset restoration accounting entries

The initial cost may increase if work has been carried out to restore the OS (modernization, reconstruction and retrofitting). The accounting procedure for such operations differs depending on whose forces this modernization is carried out: a third-party organization or independently. If the modernization is carried out by a third-party contractor organization, then the costs of such work are reflected according to Dt account 08 in correspondence with account 60 "Settlements with suppliers and contractors". In this case, postings are formed:

Дт 08 Кт 60 - the cost of the contractor's work is reflected;

Dt 19 Kt 60 - VAT allocated.

If the work is carried out independently, then the costs of additional equipment are taken into account on account 08 in correspondence with the expense accounts (10, 70, 69, etc.). This generates records:

Dt 08 Kt 10 (70, 69, etc.) - reflects the cost of upgrading the OS.

At the end of the work, the amounts accumulated on account 08 are written off to Dt account 01, thus increasing the initial value of the asset.

Sale of fixed assets

In the event that an entity sells an asset, it is required to record the realizable value of the asset and the historical cost less depreciation (residual value). Records are formed:

Dt 62 Kt 91 - income from sale is recognized;

Dt 91 Kt 68 - VAT is reflected;

Dt 02 Kt 01 - depreciation was written off;

Dt 91 Kt 01 - the residual value has been written off.

The ownership of the asset is transferred on the basis of an act (form No. OS-1). If the object of sale is real estate, then the date of transfer of rights is the date of state registration.

Liquidation of the OS

In case of liquidation, the accountant draws up an act of write-off (), forms residual value and writes it off to other expenses:

Dt 02 Kt 01 - accumulated depreciation is written off;

Dt 91 Kt 01 - the residual value of fixed assets was written off.

If the asset is fully depreciated, then its residual value is zero, and such disposal of the asset will not affect the formation of the economic result.

Outcome

Thus, OS accounting is quite diverse, as it accompanies many situations related to the acquisition, use, write-off, and modernization. Acceptance of an asset for accounting (account 01) occurs through accounts 07 and 08, accumulating costs associated with the acquisition, installation, delivery, etc. The disposal of fixed assets occurs by writing off the residual value to other expenses of the organization.

From January 1, 2018, new rules are in force according to which fixed assets are taken into account. About the new criteria by which property is classified as fixed assets, and how to distinguish fixed assets from inventories - in the article.

Types of fixed assets

The property of the institution is classified as fixed assets if the following conditions are met simultaneously:

1. The useful life is more than 12 months.
2. Provides economic benefits or useful potential.
3. Belongs to the right of operational management, under a lease agreement, or under other non-operational (financial) lease agreements.
4. You can estimate the value of the object by documentary or expert examination. For example, if you bought property, the cost is confirmed by primary documents - invoice, contract, and if received free of charge - an expert opinion. The exception is cultural heritage assets.

Another of the main criteria is the cost of the OS. For accounting, it must exceed 40 thousand rubles, for tax accounting - 100 thousand rubles.

If assets meet all the PPE criteria, but they are listed in paragraph 99, still classify them as inventories. For example, disabled vehicles and vehicles for disabled people. Also, do not count the following assets as fixed assets:

• non-produced assets;
• biological assets;
• property of the treasury, with the exception of objects in respect of which the institution has the right of gratuitous unlimited use;
• tangible assets, including real estate, held for sale or accounted for in inventories, as well as construction in progress, included in capital investments.

Example. The health care institution "Alpha" purchased medical instruments: a clamp and a tonometer. The institution will use the tools in the provision of medical services.

The commission determined that the instruments are an asset, the value is confirmed by the invoice, the contract.

The cost of the clamp is 1600 rubles. (VAT included). The useful life according to the manufacturer's instructions is six months. This is less than 12 months, so the commission decided to include the clamp in the inventory.

The cost of the tonometer is 1850 rubles. (VAT included). The useful life is 36 months, which is more than 12 months. The commission included the tonometer in the OS.

Changes in accounting of fixed assets in 2018

Since the new year, the federal standard has introduced new principles by which OS are combined. Now, instead of two groups "Non-residential premises" and "Structures" there is one - "Non-residential premises (buildings and structures)". The rest of the groups and what fixed assets belong to them, see table 1.

Table 1. Groups and examples of OS

Complete the curriculum in. After completing the training, you will be able to correctly apply the new standards in accounting and reporting.

Accounting and tax accounting of fixed assets in 2018

Consider fixed assets in accounting and tax accounting depending on its value. Let's look at how to account for fixed assets at different prices, taking into account the rules of the new Federal standard.

Accounting for fixed assets, costing up to 100,000 rubles.

Assets worth less than 40 thousand rubles. can be taken into account in accounting in two ways:

1. Like inventories.
2. As fixed assets.

The main condition is to fix the chosen method in the accounting policy. Since the institution has the right to independently decide which of the methods to apply in accounting.

Objects worth over 40 thousand rubles. cannot be written off as expenses in one amount. Take such property into account as fixed assets.

Standard No. 257n changed the approach to the valuation of property, plant and equipment. Now there are seven types of value at which the fixed asset is reflected in the accounting ...

From journal article :

Accounting for fixed assets, cost over 100,000 rubles.

In accounting, property is recognized as a fixed asset if its value exceeds 40 thousand rubles. Therefore, the limit is 100 thousand rubles. does not play a role here. Take such objects into account as fixed assets and are depreciated over their useful lives.

Tax accounting of fixed assets in 2018

Tax accounting of fixed assets in 2018 is kept unchanged. Depreciate property, plant and equipment if:

• they belong to the institution on the basis of ownership (on the basis of operational management);
• they are used to generate income;
• the useful life of the asset is over 12 months,
• its initial cost is more than 100 thousand rubles. Apply this limit only to those fixed assets that started operating on January 1, 2016 (it doesn't matter when they were purchased). Objects that were commissioned before 2016 continue to depreciate at the same rates. And write off all objects cheaper than this amount at a time.

Crib

How to register property in accounting and tax accounting?

Depreciation of fixed assets in 2018 in accounting and tax accounting

In accounting in 2018, depreciation can be calculated in three ways:

• linear method;
• diminishing balance method;
• proportional to the volume of products.

Advice

Write down the depreciation methods in the accounting policy. Moreover, you can apply all three methods for different groups of OS objects.

In tax accounting, start to depreciate the fixed asset from the month following its commissioning (clause 4 of article 259 Of the Tax Code RF). The institution has the right to choose one of two ways:

• linear;
• nonlinear.

The procedure for calculating depreciation depends on the group to which the property belongs. The classification of fixed assets (Table 3) was approved by the Government of the Russian Federation by Resolution No. 1 of January 1, 2002.

Table 3. Classification of fixed assets included in depreciation groups

Amortize the asset over its useful life. Even in the case when the OS is idle, not used or held for subsequent transfer (write-off). An exception is when the residual value has become zero. In this case, stop charging depreciation. Do the same when you write off a fixed asset from the balance. Calculate depreciation, depending on the value and category of property, taking into account the features that are given in table 4.

It is important to remember!

Do not charge amortization on land plots, natural resources and objects that are classified as museum items and museum collections.

The depreciation method that you will apply over the remaining useful life can be changed. There is no need to recalculate the accumulated depreciation.

Table 4. Features of depreciation

Starting from January 1, 2018, depreciation should be continued on all fixed assets that are mothballed. So, if the object was mothballed until 2018 for a period of more than three years and depreciation was not charged, then from January 1, 2018, charge depreciation on such an object of fixed assets.

Documents on accounting for fixed assets in 2018

Document any movement of fixed assets. To do this, use the official forms approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.

The main forms are shown in table 5.

Table 5. Basic documents on fixed assets accounting in 2018

Inventory card of the object of fixed assets in the OS-6 form is not mandatory for use from January 1, 2013.

Fixed asset transactions in 2018

The main postings for fixed asset accounting on receipt are shown in the table below.

Table 6. Typical postings for fixed assets accounting

* If the property is included in the composition of immovable and (or) especially valuable movable property, which the institution is not entitled to dispose of on its own, in the accounting it is necessary to correct the indicators of account 210 06 (upon admission - Дт 0 401 10 172 Кт 0 210 06 660, upon disposal - by the "Red reversal").

In this article, we start a new and important topic: fixed assets. We will understand the definition of fixed assets, find out how accounting is kept when fixed assets are received, what postings are made and on the basis of what primary documents.

Accounting for fixed assets at the enterprise is regulated by the Regulation on accounting "Accounting for fixed assets" PBU 6/01.

PBU 6/01 gives the following definition of fixed assets.

Fixed assets are tools with a useful life of more than 1 year, not intended for resale and capable of bringing economic benefits to the organization.

The useful life is understood as the time during which the object is able to bring economic benefits to the enterprise.

What belongs to fixed assets

What is fixed assets is clear. If the object received by the enterprise is intended for long-term use, we are not going to sell it and plan to make a profit using it, then this is an OS. Now let's figure out what applies to them.

Fixed assets include:

• buildings and constructions;
• working and power machines and equipment;
• measuring and regulating devices and devices;
• computer Engineering;
• vehicles;
• tool;
• production and household inventory and accessories;
• working, productive and pedigree livestock;
• perennial plantings;
• on-farm roads;
• capital investments in leased fixed assets;
• land.

• oS-6 form - for one item of fixed assets,
• form OS-6a - for a group of fixed assets,
• form OS-6b - inventory book of fixed assets.

When writing off a fixed asset, the following is filled in:

• form OS-4 - for one object;
• form OS-4a for vehicles;
• form OS-4b for a group of objects.

For accounting of fixed assets there is account 01 "Fixed assets". All objects are sent to the account. 01 via count. 08. Account 08 - intermediate between account. 60 "Accounts receivable" and 01 "Fixed assets".

The postings for the asset acquisition posting will look like this:

D08 K60, D01 K08 - the fixed asset came to the enterprise from the supplier.

Once again, I repeat, postings on accounting for fixed assets upon receipt can be made only after drawing up the corresponding primary documents specified above!

If a fixed asset worth less than 40,000 rubles.

If a fixed asset is received with a value of less than 40,000 rubles, then you can not use account 01, but receive the fixed asset as. This greatly simplifies accounting.

Take, for example, a printer, its cost is significantly less than 40,000 rubles, it makes no sense to come to the account. 01, accrue on it, store it on this account. We just write it off immediately as part of the MPZ (to the debit account 10 "Materials"). For convenience, you can start on the account. 10 separate sub-account for this purpose and name it, for example, 10.2 "OS up to 40,000".

When fixed assets are received up to 40,000 rubles, the following entry is made: D10 K60... Then we immediately write off the cost of the received OS as expenses D91 / 2 K10.

Accounting for the receipt of fixed assets (purchase, donation, deposit, creation)

Now let's talk about how the OS arrives at the enterprise. There are several ways:

1. Accounting for the receipt of fixed assets upon purchase

   We will take into account the OS at its initial cost, which will be the sum of all the actual costs of acquisition and installation, minus. In this case, in accounting, we draw up the following entries.
   Transactions when purchasing fixed assets for a fee:

   Debit	Credit	Operation name
   08	60	The cost of the purchased OS is taken into account (excluding VAT)
   08	60 (76)	The costs of transportation and installation of the OS are taken into account
   19	60 (76)	Highlighted VAT on fixed assets
   01	08	OS commissioning

2. Accounting for the receipt of fixed assets upon donation

   If received free of charge, the object is accounted for based on the current market price at the date of acceptance. Moreover, this market value must be confirmed by the relevant documents, which are attached to the act of acceptance and transfer.

   I want to note that there is a limitation: gifts between commercial organizations permissible only within 5 minimum wages.

   Postings upon receipt of fixed assets as a result of gratuitous receipt:

   D08 K98 / 2 - the object received free of charge is accepted for accounting.

   D01 K08 - the object was put into operation.

   Monthly depreciation will be written off from account 98 to other income using a posting D98 / 2 K91.

3. Accounting for the receipt of fixed assets when contributing to the authorized capital

   When adding a fixed asset to the founders, they jointly agree on the cost at which the object will be accepted for accounting, and prescribe it in the constituent documents. It should be noted that if the cost exceeds 200 minimum wages, then an independent assessment is required.

   Postings in accounting upon receipt of fixed assets in the form of a contribution to the authorized capital:

1. Accounting for the receipt of fixed assets during construction

During construction, the object is accounted for at cost, which consists of all costs associated with the purchase of materials for construction, transportation and contract work.

Postings in accounting during the construction of fixed assets:

What to do after you have accepted the OS object for accounting? Starting from next month (from the 1st) depreciation should be charged. What is it and how to charge it, we will figure it out further.

Video lesson “Accounting for fixed assets. Depreciation. Property tax"

Fixed assets are buildings, structures, equipment, pieces of furniture, etc., the useful life of which for accounting purposes is more than a year and the initial cost is from 40,000 rubles. At the same time, in tax accounting, fixed assets in 2016 must have a minimum value of 100,000 rubles. Since 2016, the fixed asset value limit has been increased from 40,000 to 100,000 rubles (clause 1 of article 256 of the Tax Code of the Russian Federation), which means that tax differences may arise in accounting. If the object costs more than 40 thousand, but less than 100 thousand, in accounting, the costs of fixed assets will be written off during the life of the asset by calculating depreciation, and in the tax one - this object does not belong to fixed assets.

The procedure for reflecting transactions related to fixed assets in accounting is regulated by PBU 6/01. The unit of accounting for fixed assets is an inventory item. When buying one or another item of property related to fixed assets, the company reflects it on the debit of account 08 "Investments in non-current assets". Next, the commissioning takes place (Debit 01-Credit 08), at this moment an inventory card of the asset object is started (form OS-6). From this moment, the property is on the balance sheet of the organization, and from the month following the month of the introduction of the fixed asset into operation, depreciation begins to be charged on it.

Depreciation of fixed assets

The depreciation of fixed assets is calculated based on the initial cost of fixed assets, that is, according to the actual costs of the organization for the acquisition, construction and manufacture of this object, with the exception of the value added tax paid on it.

In this regard, the useful life of the asset is important. His company can determine independently based on the expected life of the object, its planned physical deterioration, depending on the operating conditions, as well as regulatory and other restrictions on its use (for example, the lease period).

Depreciation in accounting can be calculated in one of four ways: linear, diminishing balance, write-off of value by the sum of the number of years of useful life and write-off of value in proportion to the volume of products (works).

Depreciation Methods for Fixed Assets

When linear way the monthly depreciation charge is determined by dividing the original cost by the number of months of the asset's useful life. This depreciation method is the simplest and most convenient, and therefore the most widely used.

The declining balance method is a method of accelerated depreciation of fixed assets that allows you to write off most the cost of the object at the very beginning of its operation. The useful life of fixed assets itself does not decrease, however, by the end of the period, depreciation charges become minimal. This method involves the determination of the monthly depreciation deduction based on the residual value of the fixed assets at the beginning of the year, the depreciation rate based on the useful life (if the operating life of the fixed assets is 5 years, then the amount of depreciation of fixed assets is 20%, i.e. the formula: 100%: 5 ) and accelerating coefficient, which can be no higher than 3.

Depreciation deduction in in this case calculated by the formula:

Co x K x Ku / 100, where

Co is the residual value of the object;

K is the rate of wear;

Ku - coefficient of acceleration of depreciation.

Example

The fixed asset was purchased at a cost of 120,000 rubles. The service life is 5 years. The acceleration factor in the organization is defined at level 2.

For the first year, monthly depreciation will be:

(120,000 rubles x 20% x 2): 12 \u003d 4,000 rubles, where 120,000 is the cost of fixed assets, 20% is the amount of depreciation of fixed assets, 2 is the acceleration factor, 12 is the number of months in a year. The annual amount of fixed assets will be 48,000 rubles.

In the second year:

((120,000 rubles - 48,000 rubles) x 20% x 2): 12 \u003d 2,400 rubles. The annual amount will be 28,800 rubles.

In the third year:

((120,000 rubles - 48,000 rubles - 28,800 rubles) x 20% x 2): 12 \u003d 1440 rubles. per month or 17,200 per year.

Further, the calculation is carried out according to a similar principle. In addition, it should be noted that determining the residual value of fixed assets for the purposes of calculating the formula can not be at the beginning of the year, but at the beginning of each month - according to the same principle. Then the amount of depreciation will gradually decrease every month, however, the calculation will then be a little more laborious.

In the case of the depreciation method based on the sum of the number of years of useful life, the amount of depreciation is equal to the product of the initial cost and the ratio of the remaining number of years of operation to the sum of the number of years of useful life.

Example

Let's use the data from the previous example:

The sum of the years of useful life is 15 (1 + 2 + 3 + 4 + 5).

In the first year operation, the depreciation amount will be equal to:

RUB 120,000 x (5/15) \u003d 40,000 rubles.

In the second year:

(120,000 rubles - 40,000 rubles) x (4/15) \u003d 21,333 rubles.

In the third year:

(120,000 rubles - 40,000 rubles - 21,333 rubles) x (3/15) \u003d 11,733 rubles, etc.

As you can see, in this case, the depreciation amount for each subsequent year is also gradually decreasing.

Writing off value in proportion to the volume of production is a method that, as its name implies, allows you to directly link the amount of depreciation charges to the volume of sales. Depreciation charge for each specific period in this case is just a certain notional percentage of the initial cost of the object. And determined given percentage based on the actual volume of products released using this OS for a specific period, to the initial estimated volume of the same product. In this situation, each subsequent amount of depreciation of fixed assets can be either less or more than the previous amount - everything will depend only on the success of the company and its sales volumes. As a rule, companies with a seasonal nature of work choose this method of depreciation.

Regardless of the method, depreciation is charged monthly, on the credit of account 02, in the debit of cost accounts 20, 23, 25, 44, which in turn form the cost of goods or services sold as a whole for the organization. That is, the write-off of the value of the fixed asset affects the indicator financial activities according to accounting data at the end of each month, as well as the reporting period as a whole.

The amount of income tax or simplified tax with a simplified taxation system of 15% is not affected by the depreciation of fixed assets in accounting. Tax accounting of fixed assets is carried out according to slightly different rules, although general principle write-off of the cost of fixed assets within a certain period is maintained.