Who is accountable for the fire alarm? The contractor installed a fire alarm at the production base, how to take into account the costs of installing this alarm in accounting and tax accounting? Firefighting training costs

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E. Verstakova,
practicing accountant

Purchase and installation of fire alarm systems

The presence of a fire alarm is a mandatory requirement for all organizations. In this regard, it is necessary to know exactly how to account for these costs in expenses.

According to the Federal Law of 21.12.1994 No. 69-FZ "On Fire Safety" (hereinafter - the FZ "On Fire Safety") and the Federal Law of 22.07.2008 No. 123-FZ "Technical Regulations on the Requirement of Fire Safety" (hereinafter - the FZ " Technical Regulations on Fire Safety Requirements ") any organization must have a fire safety system. In paragraph 1 of Art. 5 of the Federal Law "Technical regulations on the requirement of fire safety" says that each object of protection must have a fire safety system. In this case, the object of protection means products, including property of citizens or legal entities, state or municipal property (including objects located in the territories of settlements, as well as buildings, structures, vehicles, technological installations, equipment, units, products and other property), to which fire safety requirements are established or must be established to prevent fire and protect people in case of fire (Article 2 of the Federal Law "Technical regulations on the requirement of fire safety"). At the same time, a fire safety system is a set of fire alarm systems mounted at one facility and controlled from a common fire station.

GOOD TO KNOW

Primary fire extinguishing means are also fire hydrants and means of ensuring their use, fire equipment, blankets for isolating the fire source.

In addition, according to the above regulations, managers are required to implement the following types of fire safety:

• comply with fire safety requirements, as well as comply with orders, regulations and other legal requirements of fire officials;
• develop and implement measures to ensure fire safety;
• conduct fire-prevention propaganda, as well as train their employees in fire safety measures;
• include fire safety issues in the collective agreement (agreement);
• keep the systems and fire protection equipment in good working order, including the primary fire extinguishing means, and prevent their use for other purposes;
• render assistance to the fire department in extinguishing fires, establishing the causes and conditions of their occurrence and development, as well as in identifying persons guilty of violating fire safety requirements and the occurrence of fires;
• provide in the prescribed manner when extinguishing fires in the territories of enterprises, the necessary forces and means;
• provide access to fire officials in the course of their official duties on the territory, in buildings, structures and other facilities of enterprises;
• present, upon the request of officials of the state fire supervision, information and documents on the state of fire safety at enterprises, including the fire hazard of their products, as well as fires that have occurred in their territories and their consequences;
• immediately inform the fire department about fires that have occurred, malfunctions of existing systems and fire protection means, about changes in the condition of roads and passages;
• to promote the activities of volunteer firefighters;
• ensure the creation and maintenance of fire departments at the facilities included in the list of facilities approved by the Government of the Russian Federation.

Violation of fire safety requirements provides for liability under the following articles:

• h. 1 tbsp. 20.4 of the Administrative Code of the Russian Federation - for violation of fire safety requirements;
• h. 2 tbsp. 20.4 of the Code of Administrative Offenses of the Russian Federation - for violation of fire safety requirements, committed in a special fire regime;
• h. 6 art. 20.4 of the Code of Administrative Offenses of the Russian Federation - for the outbreak of a fire and the destruction or damage of someone else's property, or causing minor or moderate harm to human health;
• clause 1 of Art. 219 of the Criminal Code of the Russian Federation - for violation of fire safety rules, which, through negligence, entailed serious harm to human health;
• p.p. 2, 3 tbsp. 219 of the Criminal Code of the Russian Federation - if violations of fire safety rules resulted in the death of a person or two or more people by negligence.

The Tax Code of the Russian Federation stipulates that when determining the object of taxation, the taxpayer reduces the income received by the costs of ensuring the fire safety of the taxpayer in accordance with the legislation Russian Federation, expenses for services for the protection of property, maintenance of security and fire alarms, expenses for the purchase of fire protection services and other services of security activities (clause 10 of Art. 346.16 of the Tax Code of the Russian Federation). That is, any costs associated with compliance with the Federal Law "On Fire Safety", the Federal Law "Technical Regulations on the Requirement of Fire Safety", as well as the Fire Regulations in the Russian Federation, approved. Decree of the Government of the Russian Federation of 25.04.2012 No. 390, and other regulations, can be included in expenses and thereby reduce the tax of the simplified tax system. The question is how this can be done.

At first, the requirement of clause 2 of Art. 346.17 of the Tax Code of the Russian Federation that the costs of the taxpayer are recognized as costs after their actual payment.

Secondly, it is necessary to determine the amount of expenses. If the cost of purchasing and installing a fire alarm has exceeded 40,000 rubles, then these costs must be taken into account as the cost of purchasing fixed assets. Moreover, during tax period expenses are accepted for reporting periods in equal shares. The determination of the useful life of fixed assets is carried out on the basis of the approved by the Government of the Russian Federation in accordance with Art. 258 of the Tax Code of the Russian Federation, classification of fixed assets included in depreciation groups. The useful lives of fixed assets that are not specified in this classification are set by the taxpayer in accordance with the specifications or recommendations of the manufacturing organizations.

In addition to the above requirements, it is necessary to fulfill one more important condition: the facility must be put into operation. This is directly indicated in paragraphs. 1 p. 3 art. 346.16 of the Tax Code of the Russian Federation.

Recall that the initial cost may include the costs of developing and producing design documentation for a fire alarm, since without this documentation, the alarm cannot be installed.

If the costs of purchasing a fire alarm did not exceed 40,000 rubles, then they can be taken into account based on the provisions of paragraphs. 10 p. 1 art. 346.16 of the Tax Code of the Russian Federation, according to which, when determining the object of taxation, the taxpayer reduces the income received for the costs of ensuring the fire safety of the taxpayer in accordance with the legislation of the Russian Federation, the costs of services for the protection of property, maintenance of security and fire alarms, the cost of purchasing fire protection services and other services security activities. But, as with accounting for other expenses under the simplified tax system, the payment requirement must be met.

Accounting

In accounting, in order to include the costs of installing and purchasing a fire alarm in the costs, it is necessary, just as in tax accounting, to determine how the purchased object comes in: as a fixed asset or inventories.

Question

Good day. Our organization purchases fire and security alarms and video surveillance systems to protect sites. Security and fire alarm systems are installed in the buildings of the cabins (mobile). These installed alarms are accounted for as part of fixed assets, as one fixed asset in accordance with clause 4 of PBU 6/01. The cabins are moved to other sections along with the installed alarm, as a result of which the integrity of the main facility is violated, how to properly keep records of fire alarm protection and is it correct that we take them into account as part of fixed assets or is it possible to account for account 10 (materials) as part of Goods and materials.

Answer

If the cost of purchasing and installing (installing) such systems is more than 100,000 rubles, then for tax purposes it must be taken into account as part of the OS (clause 1 of article 256, clause 1 of article 257, clause 3, 4 Article 346.16 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 16.12.2008 N 03-03-06 / 4/96). And in accounting more than 40,000 rubles.
IN in this case it is necessary to analyze whether it is advisable to consider it as one inventory item.
In our opinion, in this situation it is necessary to think about the possibility of accounting for signaling as several inventory objects, since the integrity of the main object is violated. In this case, you can independently choose the criterion that allows you to divide the cost of the alarm, for example, the area of \u200b\u200bthe premises covered by the alarm. This will avoid adverse consequences.
But due to the separation, the cost of these inventory items will decrease. And if the cost of the alarm is less than 100,000, then it can be taken into account as part of material costs in terms of the cost of the security system itself (subparagraph 3 of paragraph 1 of article 254 of the Tax Code of the Russian Federation) and as part of other expenses in terms of the cost of installing an alarm (subpara. 6 clause 1 of Art.264 of the Tax Code of the Russian Federation).
In accounting, the cost of signaling can be taken into account as part of material costs if, after the division, the cost of objects will be less than 40,000 rubles.

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The contractor installed a fire alarm at the production base, how to take into account the costs of installing this alarm in the accounting and tax accounting?

When forming the answer to your question, I proceeded from the fact that the production base is owned by your company.

The fire alarm is accounted for as part of fixed assets, since it meets all the conditions for recognizing this type of property. However, if the cost of installation of a fire alarm does not exceed the limit for the cost of fixed assets established accounting policies enterprises, it can be taken into account in the composition of materials.

How to determine the period during which the property will be depreciated in tax accounting

Depreciation group selection

Situation: to which depreciation group fire alarm applies

The fire alarm, according to the Classification approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1, belongs to the fourth depreciation group (property with a useful life of more than five to seven years, inclusive). Classification Code - 14 331 9000 "Nuclear and radioisotope devices, devices and equipment for automatic fire extinguishing and fire alarm systems, special equipment for instrumentation".

2. Sergei Razgulin, Actual State Councilor of the Russian Federation of the 3rd class

How to register and reflect in accounting and taxation the construction of fixed assets by a contract

Initial cost

Fixed assets built by a contract method are accepted for accounting at their original cost (clause 7 PBU 6/01). Include in the initial cost:

• amounts paid to the contractor in accordance with the work contract;
• amounts paid for information and consulting services related to the creation of fixed assets;
• the amount of VAT claimed (if the fixed asset will not be used in activities subject to this tax);
• other expenses directly related to the creation (for example, the cost of purchased materials; equipment intended for installation at the facility; expenses for the examination of the safety of the facility, etc.).

This procedure is provided for by clause 8 of PBU 6/01, clause 5.1.1 of the Regulations approved by the Ministry of Finance of Russia dated December 30, 1993 No. 160, clauses 11-15 of PBU 2/2008.

A detailed list of expenses that form the initial cost of the constructed (manufactured) fixed assets is given in the table.

During the operation of the fixed asset, its initial cost does not change. Exceptions are cases of completion (additional equipment), reconstruction, modernization, partial liquidation and revaluation of a fixed asset. Therefore, if any costs associated with the construction (manufacture) of an object (for example, interest on a loan) are incurred by the organization after its inclusion in fixed assets, do not change the initial cost. And take into account the costs as part of current expenses. This procedure follows from paragraph 14 of PBU 6/01.

Documenting

Determine the amount of costs that form the initial cost of the object on the basis of:

• primary accounting documents used in construction (act of acceptance of work performed in the form No. KS-2, certificate of the cost of work performed and costs in the form No. KS-3, etc.);
• others primary documentsconfirming the costs incurred (customs declarations, travel orders, etc.).

Take documents that contain obligatory detailsstipulated in part 2 of article 9 of the Law of December 6, 2011 No. 402-FZ.

To accept the created fixed assets in the organization, a commission should be created, which should determine:

• whether the fixed asset meets the technical conditions and whether it can be put into operation;
• whether it is required to bring (refine) the fixed asset to a state suitable for use.

If there is only a director on the staff of the organization, do not create a commission. In this case, the director should take over its functions.

After examining the object, the commission must give an opinion on the possibility of its use. This conclusion is reflected in the act in the form No. OS-1.

Debit 08-3 Credit 07
- reflects the cost of the equipment transferred for installation to the contractor in the facility under construction;

Debit 08-3 Credit 23 (25, 26, 70, 76 ...)
- reflected other costs associated with bringing the object to a state suitable for use;

Debit 19 Credit 60 (76)
- reflects the VAT presented by the contractor, as well as other costs associated with the creation of a fixed asset.

Accounting: acceptance of finished objects for accounting

Reflect the acceptance of finished objects for accounting on account 01 "Fixed assets" or account 03 "Profitable investments in material assets", to which open subaccounts "Fixed asset in stock (in stock)" and "Fixed asset in operation". If the time of registration of the fixed asset and its commissioning coincide, make the wiring:

Debit 01 (03) subaccount "Fixed asset in operation" Credit 08-3
- the created fixed asset was taken into account and put into operation at its initial cost.

If the moments of registration of the fixed asset and its commissioning do not coincide, make the wiring:

Debit 01 (03) subaccount "Fixed asset in stock (in stock)" Credit 08-3
- the created object is accounted for as part of fixed assets at historical cost.

This procedure is provided for in clause 20 of the Methodological Instructions approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n, and the Instructions to the chart of accounts.

OSNO

In tax accounting, the fixed assets, built (manufactured) by contract, should be reflected at their original cost.

Depreciation charge

From the next month after the commissioning of the facility, start calculating depreciation.

From the article of the magazine "Glavbukh", No. 3, February 2014
How to fill in correctly new declaration on property tax

What fixed assets must be paid property tax

The presence of a security and fire alarm is a prerequisite maintenance of buildings. The materials created by our experts have repeatedly covered issues related to the accounting of this non-financial asset. However, accountants budgetary institutions from time to time there are difficulties with taking into account the fire alarm system installed on the building. In this consultation, the main points on the reflection in accounting of the costs of the acquisition, installation and maintenance of fire alarms are considered.

Fire alarm purchase

In 2013, the purchase, installation and installation of fire alarm systems for state and municipal needs was carried out on the basis of a contract concluded in accordance with the norms Federal Law dated July 21, 2005 No. 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs".

Since 2014, this law is no longer in force and when making purchases it is necessary to be guided by the provisions Federal Law dated 05.04.2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs"(Further - the federal law No. 44-FZ).

According to the norms art. 15 Federal Law No. 44-FZ budgetary institutions carry out purchases at the expense of subsidies provided from the budgets budgetary system RF, in accordance with the requirements Federal Law No. 44-FZ... Institutions have the right not to use the provisions Federal Law No. 44-FZ when placing orders:

1) at the expense of grants transferred free of charge and irrevocably by citizens and legal entities, including foreign citizens and foreign legal entities, as well as international organizations that have received the right to provide grants on the territory of the Russian Federation in the manner established by the Government of the Russian Federation ( Decree of the Government of the Russian Federation of April 23, 2013 No. 367 ), subsidies (grants) provided on a competitive basis from the respective budgets of the budgetary system of the Russian Federation, unless otherwise specified by the conditions specified by the grantors;
2) as a contractor under a contract in the event that other persons are involved on the basis of a contract during the execution of this contract for the supply of goods, performance of work or service provisionnecessary for the performance of the contractual obligations of the institution;
3) at the expense of funds received in the implementation of other income-generating activities from individuals, legal entities (except for funds received for the provision and payment of medical care for compulsory health insurance).

In these cases (in order not to use Federal Law No. 44-FZ) institutions need:

- develop a procurement regulation in accordance with art. 2 of the Federal Law of 18.07.2011 No. 223-FZ "On the procurement of goods, works, services by certain types of legal entities"(Further - Federal Law No. 223-FZ);
- to place the specified position before the beginning of the year in a single information system;
- to be guided by this provision throughout the year in relation to the organization of procurement at the expense of the above funds.

A decision made by a budgetary institution to carry out procurement in accordance with the procurement regulations developed and posted on the official website, or Federal Law No. 44-FZ cannot be changed in the current year.

Thus, if a fire alarm is purchased at the expense of subsidies, then an order for its purchase and installation is placed in accordance with the requirements Federal Law No. 44-FZ... In the event that the costs of the purchase and installation of fire alarms are made at the expense of income-generating activities and if there is a procurement regulation in force in the institution, the order is placed in accordance with this regulation and norms Federal Law No. 223-FZ.

Note: state and municipal contracts, civil law contracts of budgetary institutions for the supply of goods, performance of work, provision of services for the needs of customers, concluded before 01.01.2014, remain in force ( clause 1 of Art. 112Federal Law No. 44-FZ ).

Fire alarm accounting

Fire alarm - aggregate technical means designed for fire detection, processing, transmission in a given form of fire notifications, special information and (or) issuing commands to turn on automatic fire extinguishing installations and turn on executive installations of smoke protection systems, technological and engineering equipmentas well as other fire protection devices.

Fire Alarm System - Aggregate fire alarm installations mounted at the same facility and monitored from a common fire station ( Federal Law of 22.07.2008 No. 123-FZ "Technical regulations on fire safety requirements").

Material objects of property, regardless of their value, with a useful life of more than 12 months, intended for repeated or permanent use on the basis of the right of operational management in the course of the institution's activities in the performance of work, rendering services, exercising state powers (functions) or for the administrative needs of the institution in operation, in stock, on conservation, are taken into account as fixed assets.

As you can see from the above definitions, the fire alarm meets the conditions for classifying it as fixed assets.

The unit of budgetary accounting of fixed assets is an inventory object, which can be ( p. 41, 45 Instructions No. 157n ):

- an object with all fixtures and fittings;
- a separate constructively separate item designed to perform certain independent functions;
- a separate complex of structurally-articulated objects, which are a single whole and are designed to perform a specific work.

In this case, a complex of structurally articulated objects is one or more objects of the same or different purpose, having common adaptations and accessories, general management, mounted on the same foundation, as a result of which each object can perform its functions only as part of the complex, and not independently ( p. 41 Instructions No. 157n ).

If a common useful life for all objects is established for a complex of structurally-articulated objects consisting of several items, this complex is accounted for as an independent inventory item.

In the event that one structurally articulated object has several parts - fixed assets with different useful lives, each such part is accounted for as an independent inventory object ( p. 45 Instructions No. 157n ). As follows from clarifications of the Ministry of Financegiven in Letter dated April 14, 2011 No. 02-06-10 / 1370 , the fire alarm system consists of structural items with different useful life, therefore, individual elements of the fire alarm system related to fixed assets must be taken into account as independent inventory items.

In particular, the fire alarm system consists of:

- from signaling networks, which, according to OKOF are included in the building as internal communications;
- from end devices (transmitting and receiving) and devices of object systems for transmitting notifications, operating over telephone lines and other communication lines. It is these items of equipment that are separate inventory items.

In accordance with p. 45 Instructions No. 157n inventory items of fixed assets are taken into account in accordance with the requirements OKOF to grouping objects of fixed assets by subsections.

So, according to OKOF devices and equipment of fire alarm systems (code 14 3319000) belong to machines and equipment, therefore they should be taken into account in the accounts ( p. 8 Instructions No. 174n ):

– 101 24 000 "Machinery and equipment - especially valuable movable property of the institution";
– 101 34 000 "Machinery and equipment - other movable property of the institution."

For acceptance of the contracted work for the installation of fire alarm systems, the act of acceptance of the work performed (f. 0322005) (hereinafter - act KS-2) is applied. Based on this act, a certificate of the cost of work performed and costs (f. 0322001) (hereinafter referred to as the KS-3 certificate) is filled in, which, at the request of the customer, provides data on the types of equipment, the installation of which was started in the reporting period. At the same time, column 2 of this certificate indicates the name and model of the equipment, and in columns 4, 5, 6 - data on the installation work performed ( Letter of the Ministry of Finance of the Russian Federation dated April 14, 2011 No. 02-06-10 / 1370 ). The unified forms of the KS-2 act and the KS-3 certificate are approved Resolution of the State Statistics Committee of the Russian Federation of 11.11.1999 No. 100 "On approval unified forms primary accounting records on the accounting of works in capital construction and repair and construction works ".

It is worth noting that regardless of whether the fire alarm is accounted for as a separate inventory item as a whole or its individual devices and equipment, information about its presence in the building should also be reflected in the inventory card of fixed assets ( form according to OKUD 0504031) (building inventory card) in the section "Brief individual characteristics of the object". If a fire alarm is installed during the construction of a building, it is included in the cost of the building. When a fire alarm is installed after a building has been put into operation, it is recorded as a separate inventory item (separate inventory items).

In 2013, according to Instructions on the procedure for applying the budget classification RF for 2013 and for the planning period of 2014 and 2015, approved By order of the Ministry of Finance of the Russian Federation of December 21, 2012 No. 171n , the costs associated with the purchase, installation and maintenance of fire (security and fire) alarm systems should be attributed to:

- on article 310 "Increase in the value of fixed assets", if the subject of the contract is the purchase of a fire alarm system as a whole or its individual devices and equipment related to fixed assets for accounting purposes;
- on article 340 "Increase in the cost of inventories", if the subject of the contract is the purchase (manufacture) of spare parts for the repair of fire alarms, which, according to the norms p. 99 Instructions No. 157n relate to inventories;
- on subarticle 225 "Works, services for the maintenance of property", if the subject of the contract is the elimination of malfunctions (restoration of operability) of the fire alarm, which is part of individual objects of non-financial assets;

- on subarticle 226 "Other works, services", when the subject of the contract is the cost of installing (including bringing it to a usable condition) of a fire alarm, as well as payment for installation work on equipment requiring installation, if these works are not provided for by supply contracts, contracts (state (municipal) contracts) for construction, reconstruction, technical re-equipment, additional equipment of facilities.

In 2014, when paying for contracts, the subject of which is the acquisition, installation, troubleshooting of a fire alarm system and its components, and determining the budget classification code for which payment will be made, one should be guided by Instructions on the procedure for applying the budget classification RF, approved By order of the Ministry of Finance of the Russian Federation dated 01.07.2013 No. 65n ... Note that the principle of attributing the considered costs to items, sub-items of KOSGU in the new document remained the same.

Taking into account the fire alarm system in accordance with the provisions Instructions No. 174n reflected in the following accounting entries:

1) the formation of the initial cost of the system:

- for the amount of equipment purchase costs:

Account debit 0 106 21 310 0 106 31 310
Account credit 0 302 31 730 "Increase accounts payable for the purchase of fixed assets "

- for the amount of equipment installation costs:

Account debit 0 106 21 310 "Increasing investment in fixed assets - especially valuable movable property of the institution", 0 106 31 310 "Increase in investments in fixed assets - other movable property of the institution"
Account credit 0 302 26 730

2) taking into account the fire alarm system:

Account debit 0 101 24 310 "Increase in the value of machinery and equipment - especially valuable movable property of the institution", 0 101 34 310 "Increase in the cost of machinery and equipment - other movable property of the institution"
Account credit 0 106 21 310 "Reduction of investments in fixed assets - especially valuable movable property of the institution", 0 106 31 410 "Reducing investment in fixed assets - other movable property of the institution"

If an institution enters into an agreement with a third-party organization for the installation of a fire alarm, according to which the total amount includes the cost of equipment and work, the operation for calculating costs under such an agreement will be reflected in the accounting as follows:

Account debit 0 401 20 226 accounts 0 109 00 000
Account credit 0 302 26 730 "Increase in accounts payable for other works, services"

The costs of maintenance and operation of fire alarms under contracts with third parties are reflected in the accounting records:

Account debit 0 401 20 226 "Expenses for other work, services", corresponding accounts analytical accounting accounts 0 109 00 000 "Manufacturing costs finished products, performance of works, services "
Account credit 0 302 26 730 "Increase in accounts payable for other works, services"

Fire alarm repair costs will be reflected as follows:

- purchased spare parts necessary to replace worn parts:

Account debit 0 105 36 340 "Increase in the value of other inventories - other movable property"
Account credit 0 302 34 730 "Increase in accounts payable for the purchase of inventories"

- repair work has been done:

Account debit 0 401 20 225 "Expenses for works, services for the maintenance of property", the corresponding accounts of analytical accounting accounts 0 109 00 000 "Costs for the manufacture of finished products, performance of works, services"
Account credit 0 302 25 730 "Increase in accounts payable for work, property maintenance services"

In addition, the fire alarm, as well as all fixed assets, should be depreciated in the following order ( p. 92 Instructions No. 157n ):

- for objects worth over 40,000 rubles. depreciation is charged in accordance with the depreciation rates calculated in accordance with the established procedure;
- for items of fixed assets worth up to 3,000 rubles. depreciation is not charged inclusive;
- for other items of fixed assets worth from 3,000 to 40,000 rubles. depreciation is charged at the rate of 100% inclusive book value when issuing an object for operation.

Operation for depreciation reflected by wiring:

Account debit 0 401 01 271 "Expenses for depreciation of fixed assets and intangible assets"Corresponding accounts of analytical accounting accounts 0 109 00 000 "Costs for the manufacture of finished products, performance of works, services"
Credit accounts 0 104 24 410 "Reduction due to amortization of the cost of machinery and equipment - especially valuable movable property of the institution", 0 104 34 410 "Reduction due to amortization of the cost of machinery and equipment - other movable property of the institution"

Example 1.

The institution purchased a set of fire alarm equipment at the expense of a subsidy for the implementation of a state assignment worth 11,500 rubles, entered into an agreement with a specialized organization for its installation in the amount of 20,000 rubles. Fire alarms are not particularly valuable assets.

In the account of the institution this operation will be reflected by the following transactions:

Example 2.

A third-party organization carried out work on the repair of fire alarms under a contract for the amount of RUB 10,000. (including spare parts), payment was made at the expense of funds received from income-generating activities. According to accounting policy these costs are included in overhead costs.

Income tax

Recall that for the purpose of calculating income tax, an institution has the right to reduce the income received by the amount of expenses incurred (except for the expenses specified in art. 270 of the Tax Code ) (art. 252 Tax Code ). The expenses incurred must be justified and documented.

Reasonable costs are understood as economically justified costs, the assessment of which is expressed in monetary terms.

Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or by documents drawn up in accordance with the customs of business turnover used in a foreign state on the territory of which the corresponding expenses were incurred, and (or) documents indirectly confirming the expenses (including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract). Any expenses are recognized as expenses provided that they are incurred for the implementation of activities aimed at generating income.

In particular, the costs of ensuring the fire safety of the taxpayer in accordance with the legislation of the Russian Federation, services for the maintenance of security and fire alarms are taken into account as part of other costs associated with the production and sale ( nn. 6 p. 1 art. 267 Tax Code ).

At the same time, the property that is owned by the taxpayer, is used by him to generate income and the cost of which is repaid by depreciation, is recognized for the purposes of application ch. 25 Tax Code depreciable ( p. 1 art. 256 of the RF Tax Code ). In addition, the specified property must have a useful life of more than 12 months and an initial value of more than 40,000 rubles.

Thus, the expenses of the institution for the purchase and installation of a fire alarm are taken into account for the purpose of taxation of profits, depending on the value of such property (more or less 40,000 rubles).

- when forming the value of the depreciable property in accordance with art. 256 – 259.3 of the Tax Code of the Russian Federation ;
- either as part of other costs associated with the production and sale in accordance with the provisions art. 264 Tax Code .

Note: according to edition art. 257 Tax Code applied from January 1, 2014, the initial cost of property created using budgetary funds of targeted financing is determined as the sum of the costs of its acquisition, construction, manufacture, delivery and bringing it to a state in which it is suitable for use, excluding VAT and excise taxes , except as provided RF Tax Code, reduced by the amount of expenses incurred due to budget funds targeted financing. Thus, starting next year, when calculating income tax, it will be possible to recognize expenses in the tax accounting for the acquisition of a fire alarm at the expense of funds received from two sources (targeted funding, funds received from income-generating activities).

Question: The budgetary institution entered into an agreement with the contractor for the installation and installation of security and fire alarms. Under the terms of the contract, the contractor independently and at his own expense acquires all the necessary equipment. After the completion of the work, the contractor submitted to the accounting department an invoice (for the entire amount of the contract) and an Act of acceptance of the work performed (form No. KS-2).

During the acceptance of works, objects of security and fire alarm systems were identified, which can be attributed to fixed assets (have different useful lives) and inventory. Should we take these objects (fixed assets and inventories) for accounting? If so, which record? Will the data of the Act (form No. KS-2) be the basis for determining the value of the objects?

Reply from 09/12/2016:

• the useful life of the object is more than 12 months.
• the object is intended for repeated or permanent use on the basis of the right of operational management in the course of the institution's activities;
• the object is capable of performing certain independent functions. With regard to security and fire alarms, this means that an element (part) of the system can be disconnected from it without damage to property and used at another facility.

With regard to inventories that are elements of the security and fire alarm system, the legislation does not contain requirements for their acceptance for accounting on the balance sheet. The costs associated with the installation of a security and fire alarm (the cost of installation work, as well as the cost of consumables) are written off to the expenses of the current financial year. Information on the security and fire alarm system is included in the Inventory card for accounting for non-financial assets (form 0504031) for the building in which it is installed.

Debit X 101 XX 310 Credit X 106 X1 310 - end devices of the security and fire alarm system in the amount of formed investments were taken into account (clause 9 of Instruction No. 174n);

The historical cost of objects of non-financial assets is the amount of actual investments in their acquisition, construction or manufacture (clause 23 of Instruction No. 157n). If in the primary documents the cost of the endpoints of the security and fire alarm system accepted for accounting is not separately identified, then these fixed assets can be taken into account at the current assessed value within the amount of the concluded contract.