Methodical indications of accounting accounting. Methodical instructions on accounting MPZ. Methodical instructions on the accounting of material and industrial stocks

I. General provisions

1. These methodological instructions determine the procedure for organizing the accounting of the MPZ based on the situation of the BU "Accounting of the MPZ" (PBU 5/01), approved by the Order of the Ministry of Finance of the Russian Federation of June 9, 2001 N 44N (registered in the Ministry of Justice of the Russian Federation July 19 2001, registration number 2806).

These Methodical Instructions on BCPP are applied to organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit institutions and state (municipal) institutions).

2. Assets are accepted as the MPZ:

Used as raw materials, materials, etc. in the production of products intended for sale (performance, service provision);

Intended for sale, including finished products and goods;

Used for the management needs of the organization.

3. Based on these methodological instructions, the Organization is developing internal provisions, instructions, other organizational and administrative documents necessary for the appropriate organization of accounting and controlling the use of the MPZ. The specified documents may establish:

Forms of primary documents for receiving, leave (spending) and the movement of the MPZ and the procedure for their design (compilation), as well as the rules of document management;

The list of officials of the divisions that are entrusted to obtaining and vacation of the MPZ;

The procedure for monitoring the provision of economical and rational expenditure (use) of the MPZ in production, in circulation, maintaining accounting, the accuracy of their spending reports, etc.

4. Accounting for precious metals and precious stones and products from them, as well as scrap and waste containing precious metals and precious stones, is carried out on the basis of special instructions (provisions) of the Ministry of Finance of the Russian Federation.

5. Are not the subject of data guidelines for the registration of the MPZ, which are in the composition of unfinished production.

II. MPZ accounting tasks and basic requirements for it

6. The main tasks of accounting of the MPZ are:

a) the formation of the actual cost of stocks;

b) the right and timely documentary design of operations and ensuring reliable data on the preparation, admission and reserves;

c) control over the safety of reserves in places of storage (operation) and at all stages of their movement;

d) control over compliance with the regulations established by the Organization, providing uninterrupted production, work and provision of services;

e) timely identification of unnecessary and excessive reserves for the purpose of their possible sale or identify other possibilities of involving them in circulation;

e) conducting an analysis of stocks efficiency.

7. Basic requirements for SB MPS:

A solid, continuous and complete reflection of the movement (coming, consumption, movement) and stock availability;

Accounting for the number and estimate of stocks;

Efficiency (timeliness) accounting of stocks;

Accuracy;

Compliance with the synthetic accounting of the data of analytical accounting at the beginning of each month (by revolutions and residues);

Compliance of the data of warehouse accounting and operational accounting of stocks in the divisions of the organization of the accounting data.

8. Application by the organizations of software products for accounting should ensure the necessary information on paper, including indicators contained in accounting registers, internal reporting of the organization and other documents.

9. The necessary prerequisites for effective control over stock availability are:

The presence of properly equipped warehouses and storerooms or specially fitted sites (for open storage stocks);

Placement of reserves in the sections of the warehouses, and within them - in individual groups and type - varieties (in stacks, racks, on the shelves, etc.) in such a way that their rapid acceptance, vacation and inspection is provided; In the storage places of each type of stocks, a label should be attached with the data on the reserve;

Equipping places of storage of stocks by weight economy, measuring devices and measuring tara;

The use of centralized delivery of materials from the warehouses of the organization in the workshop (divisions) on agreed schedules, and at construction sites from suppliers, basic warehouses and components directly to construction objects on the complete depository; reduction of unnecessary intermediate warehouses and storage rooms;

Organization, where it is necessary and advisable, sites of centralized cutting materials;

Definition of a list of central (basic) warehouses, warehouses (storage rooms), which are independent accounting units;

Establishment of the order of ruling of stocks of stocks (development and approval of norms, compliance with the norms upon leave by materials in the organization's divisions);

Establishment of the procedure for the formation of accounting prices for reserves and the order of their revision;

Definition of the circle of persons responsible for acceptance and leave of reserves (heads of warehouses, storekeners, freight forwarders, etc.), for the correct and timely design of these operations, as well as for the safety of the reserves entrusted to them; Conclusion with these persons in the prescribed manner of written contracts for liability; dismissal and movement of financially responsible persons in coordination with the chief accountant of the organization;

Definition of a list of officials who are given the right to sign documents for receiving and leave from stocks of stocks, as well as issuing permits (skip) to export stocks from warehouses and other places of storage of the organization;

The presence of a list of persons entitled to sign the primary documents approved by the head of the Organization in coordination with the Chief Accountant (the list includes the position, surname, name, patronymic and level of competence (type or types of operations for which this official has the right to make decisions)).

10. Stocks, as received from other organizations (including free) and manufactured in organizations, are subject to adoption on the appropriate organizations of the organization, unless otherwise provided by these guidelines and other regulatory documents.

The amounts paid for stocks that are not exported from the warehouses of suppliers and are on the road are recorded in accounting on accounts of calculations as receivables.

In the absence of an ownership of the organization (the rights of economic management or operational management, respectively), the latter should be taken into account on the lack of material values.

11. All operations on the movement (admission, relocation, spending) of reserves should be issued by primary accounting documents.

Forms of primary accounting documents are approved:

a) the State Committee of the Russian Federation on Statistics in coordination with the Ministry of Finance of the Russian Federation - the unified forms of primary accounting documentation;

b) relevant ministries and other bodies of federal executive authorities - sectoral forms;

c) organizations - forms of primary documents for registration of economic operations, on which unified and sectoral forms are not provided. When developing and approving these forms, the specifics of these organizations are taken into account.

Primary accounting documents should include mandatory details established by the Federal Law "On Accounting":

Title of the document;

Date to compile document;

The name of the organization, on behalf of which a document is drawn up;

Meter of economic operation in physical and monetary expressions;

The name of officials responsible for the commission of the economic operation and the correctness of its design;

Personal signatures of these individuals and their decryption.

In addition, additional details may be included in the primary accounting documents, depending on the nature of the operation, the requirements of the relevant regulations and methodological instructions on the BU, as well as the technology of processing the accounting information.

Primary accounting documents can be multi-line (into several nomenclature numbers) or single-line (per nomenclature number).

12. Primary accounting documents must be properly decorated, with the filling of all necessary details, and have appropriate signatures.

In the absence of indicators for individual details in these primary accounting documents, the corresponding row - the columns are forth.

A separate list of names can be drawn up and special rules for the design of primary accounting documents for the issuance of highly deficient and (or) expensive reserves (special accounting reserves). The list of such reserves and the special rules of registration of primary accounting documents on their issuance and the procedure for monitoring their spending (use) are established by the head of the Organization for the Representation of the Chief Accountant.

13. Primary accounting documents must be numbered in advance, or the number is made in the design and registration of the document. In the Organization, the numbering procedure should ensure that no repetitive numbers have been providing for one reporting year.

14. Primary accounting documents can be drawn up on paper and machine media.

Coding, identification programs and machine processing of documents on machine media must have protection and stored in an organization during the period set for storing relevant primary accounting documents.

Judicial practice and legislation - Order of the Ministry of Finance of the Russian Federation of October 13, 2003 N 91n (ed. Dated December 24, 2010) on the approval of methodological instructions on accounting of fixed assets

The specified procedure for conducting accounting of the depreciable property and the application of a fixed useful use of this property is consistent with the provisions of paragraph 1 of Article 375 of the Tax Code of the Russian Federation, as well as paragraph 20 of the Accounting Regulations 6/01 "Accounting for fixed assets", approved by the Order of the Ministry of Finance of the Russian Federation 03/30/2001 N 26N, and guidelines for the accounting of fixed assets approved by the Order of the Ministry of Finance of the Russian Federation of 13.10.2003 N 91n to be applied by virtue of Article 5 of the Federal Law of 21.11.1996 N 129-FZ "On Accounting".

<Письмо> Ministry of Finance of the Russian Federation N PZ-7/2011 "On accounting, formation and disclosure in the financial statements of information on the environmental activities of the organization" N 26N "on approval of the accounting situation" Accounting for fixed assets "PBU 6/1" and from 13.10.2003 N 91n "On approval of methodological instructions on accounting of fixed assets." In accordance with the specified documents for the accounting of movable and immovable property taken into account on the balance sheet as objects of fixed assets, the score 01 "Fixed Fundamentals" is intended.

Methodical instructions on accounting of fixed assets are one of the most significant documents that are worthwhile to navigate any organization in the accounting issues. What basic principles and approaches to the accounting of OS contain such guidelines and that it is important to keep in mind the firm, this article is dedicated.

General provisions of guidelines

Document, referred to methodical instructions on accounting of fixed assets, approved by the Order of the Ministry of Finance of the Russian Federation of October 13, 2003 No. 91n (hereinafter referred to as indications No. 91n), discloses and specifies the norms of PBU 6/01 (approved by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 No. 26n). The document enshrines a wide range of OS accounting features, which should be guided by firms in the practice of conducting such accounting.

The first section of guidelines is devoted to general issues. It specifies some organizational issues. Namely, it is written that on the basis of the instructions No. 91n, the company independently forms the internal regulations of accounting, in which it should be consolidated (paragraph 5 of instructions No. 91n):

forms of primary documents that are recorded facts of the movement of fixed assets;
the list of responsible for conducting accounting of specialists;
rules and procedure for conducting control over the use of OS.

Also in paragraph 6 of instructions No. 91n delineated the goals of accounting of the accounting of the OS in the enterprise, which are generally similar to the basic goals of the accounting organization in the company.

such an asset firm will be used in production or for administrative purposes;
the company involves using such an asset for more than 12 months.

At the same time, paragraph 7 of the instructions number 91n stipulates that all operations on the movement of the OS (their entry, movement within the company and disposal) must be properly reflected in the primary documents.

IMPORTANT! Primary documents should necessarily include such details: the name of the company, the OS, the content of the fact of the operation of the OS, the numerical indicators of the movement, details of the responsible specialists, as well as their signatures. Documents are compiled can be both on paper and in electronic form (PP. 7-9 indications No. 91n).

As installed in PP. 10, 11 instructions No. 91n, the unit of accounting OS in the company acts as an inventory that is assigned the corresponding account number. At the same time, under such an inventory object means:

A separate OS object (with all the necessary devices), which is designed to perform certain functions and tasks in the firm.
Or a complex of articulated OS, which operate as a single whole and as a whole intended for the implementation of the necessary tasks in the enterprise. It is important that it is separate (and not in the complex) such systems lose their value for the company and cannot already perform the necessary functions. As an example, the body of a truck and its engine, which together constitute a single inventory facility - a truck.

Indications No. 91n enshrine that with respect to the fleet each vessel acts as a separate inventory. But in aviation, the order is different: each aircraft motor must be registered as an independent inventory.

Pay attention! The main rule that the firm should be guided by the OS on the inventory objects, it sounds as follows: if a single object has composite parts, the useful life of which differs among themselves, such parts should be registered as independent inventory objects.

To keep registering OS facilities, special forms are provided - inventory cards, which the firm must have to make in relation to each inventory item. If the company received the OS for rent, then such a card should be opened on the off-balance account.

In addition, in general terms of instructions number 91n, it is written, how to keep records, if the firm has a too large or too small amount of the OS.

What aspects of determining the initial value of the OS object are reflected in the guidelines?

Indications No. 91n establish that the OS firm may take into account in the wide list of cases. Namely: when acquiring, constructing, admission as a contribution to the Criminal Procedure from other companies, etc. In any case, accounting specialists will have to reflect the receipt of the OS at its initial cost (paragraphs 22, 23 of the indications number 91n).

IMPORTANT! The initial value of the OS is the amount that the company actually spent to acquire / build the OS, minus VAT values \u200b\u200bfrom such expenses.

At the same time, under the actual expenses of the enterprise in paragraph 24 of the instructions No. 91n it is understood as a wide and open list of costs that are somehow related to the company's transition to the company. Namely:

fee under the contract of sale, a contract (including for the consultations provided and information support for the acquisition of this OS), etc.;
the cost of delivery of the OS and on certain works (if necessary), as a result of which the OS becomes suitable for use in the enterprise;
customs payments, fees, duties, non-change taxes;
remuneration paid by intermediaries;
other accompanying OS costs.

Accountants should be remembered that the "Other expenses" group cannot include general economic or other similar costs.

In addition, the instructions number 91n secure some specific features of the formation of the initial cost of the OS. In particular:

If the firm did not acquire the OS on the side, but created on its own (for example, built a building), the initial value of the OS in accounting from the company will be formed as the amount of costs actually incurred to create such an OS.
In a situation where the company makes an OS as a contribution to the Criminal Procedure, including the initial cost will be an estimated monetary value that the founders of the company agreed.
If the OS company was presented, then such an object to account was taken at its market price at the date of reflection in accounting.
In a situation where the OS proceeds to the company under contracts, according to which the company becomes obliged to pay for non-monetary facilities, the initial cost of the OS is calculated as the price of such (and if the price is impossible - the price of similar) objects.
If, as a result of the inventory, the company revealed previously unaccounted objects, then they should be recorded at the current market value.

Further. In paragraph 38 of instructions No. 91n found that it is necessary to take into account the OS in the company it is necessary on the basis of a special document - the act of receiving OS. In this case, such an act should be formed for each individual OS object. The exceptions are the same type of objects that the company takes into account at the same time: for them one general act can be made.

What is important to remember with the subsequent estimate of the OS?

The main principle that enshrines the instructions No. 91n regarding the subsequent estimate of the OS, it sounds as follows: In the future, the cost of the OS is usually not revised.

At the same time, exceptions are possible. In particular, the initial cost of the OS should be changed in account when the object was subjected to retrofit, reconstruction, modernization, reassessment and partial liquidation.

Pay attention! At the same time, the cost of modernization, retrofitting, etc. can be taken into account together with the OS object (in the same inventory card), and to account for accounting is separately (then a separate inventory card opens).

Indications No. 91n provide that the firm may not more than 1 times a year to reassess the OS at the current cost. At the same time, under such a current value, such a value is meant that the firm would pay if it was necessary for this date the need for urgent replacement of the OS object arose.

To calculate the current cost of paragraph 43 of the instructions No. 91n involves the use of various data spectrum, including:

price statistics;
information about prices published in the media;
information about prices from the practice of the company;
expert conclusions, etc.

However, companies should be borne in mind that if she decides to overestimate OS objects once, then this will still have to do regularly (paragraph 44 of the instructions number 91n).

IMPORTANT! With revaluation, not only the value of the OS value, but also depreciation, which was accrued for the entire period of use of the OS.

Further. Accountants of the company should clearly understand that the results of the revaluation of the OS together for the year should be reflected in accounting separately. At the same time, an important aspect is to influence the results of the revaluation on the value of the additional capital of the company. In general, the rule is as follows:

Dotreatment OS increases the additional capital of the company, and the amount of the subsequent markdown is reduced.
If the OS markup was performed first, the value of the markdown does not affect additional capital, and refers to other expenses. Subsequent completion is first included in the financial result of the company as other income. And when the amount of the DOOP will exceed the aggregate earlier markdown, then the pre-state will form the additional capital of the company.
When OS drops out, the results of the revaluation of such an OS are transferred from additional capital to retained earnings.

For more information on the additional capital of the company, see the article.

Aspects of the accrual and accounting of the OS depreciation according to the methodological instructions

As follows from paragraph 49 of instructions No. 91n, the depreciation of the firm should be charged on all OS, which it has on property rights, economic management or operational management (according to PBU 6/01).

In the instructions number 91n, some features are prescribed, in accordance with which individual categories of companies should accruise depreciation. Namely:

Non-profit firms are released from the need to calculate the depreciation. Instead, they should keep taking into account the total wear of the OS for the year.
Any organizations should not accruise depreciation to objects such as land or other natural objects, i.e., those objects that and after 50 years will not lose their useful properties for consumers.
If the OS is rented, then the depreciation is charged, as a rule, the landlord. Under the lease agreement, the OS object can be taken into account as a lessor and the lessee, depending on who, by virtue of the contract, acts as a balancer. In particular, if the contract states that property is taken into account on the balance sheet of the lessee, then it accrues depreciation. And vice versa.

In paragraph 53 of instructions No. 91n, possible ways of accrual depreciation in the firm are prescribed. These are methods:

linear;
reduced residue;
for the sum of the number of years of useful use;
in proportion from the volume of released products.

At the same time, the company is important to understand that by choosing one of the proposed methods, it will be necessary to apply it throughout the life of the OS object (group of objects).

In paragraph 59, instructions number 91n explains how to determine the useful life of the OS object. In particular, it is recommended to take into account the following factors:

expected OS performance or its power;
presumptive physical wear, dependent, in turn, on the conditions and intensity of the use of the object;
different conditions for limiting the use of such an object (for example, the duration of the OS lease agreement).

If the firm has completed the completion or modernization of the OS, then the useful life should be revised in the objective side.

In PP. 61-64 methodical instructions on accounting of fixed assetsthe basic order of depreciation accrual:

the calculation begins from the 1st day of the month following the next month, when the OS was accepted by a company to account;
the depreciation stops accrued similarly to: from the 1st day of the month after the OS object in the previous month dropped out or completely amortized;
with long-term conservation (over 3 months) or recovery (more than 12 months), amortization is not charged;
depreciation "accumulates" in accounting by the method of accrual and is reflected in the reporting of the period to which actually refers.

Recommendations of guidelines for the content and restoration of OS objects

As follows from paragraph 66 of the instructions No. 91n, the company contains an OS object so that it does not lose its operational qualities and for a long period continuously brought advantage of the company. This distinguishes two ways to maintain OS objects:

technical inspection of the OS object;
maintaining such an OS object in a state suitable for working tasks.

Restoration in the context of the instructions No. 91n means that with regard to one or another OS object, which has lost its work properties to some extent, is carried out by one of the following:

oS repair;
such an object is upgraded by the company;
oS reconstruction occurs.

P. 67 Indications No. 91n says that the cost of repairing the company should be recognized in full on the basis of primary documents. Namely: this costs such as the purchase of materials, the workers' salaries, the acquisition of third-party services, etc.

Pay attention! If the object is repaired, then in the appropriate inventory card it is advisable to make a mark about this. Once the repair is completed, the corresponding adjustment is also updated to the inventory card information.

To reflect the fact of the modernization or reconstruction of the OS facility, it is necessary to have a corresponding act.

IMPORTANT! If the OS consists of several parts, which are considered independent inventory facilities, the replacement of such parts as a result of modernization the firm should issue in accounting as the disposal / acquisition of relevant inventory facilities (paragraph 72 of instructions No. 91n).

The main aspects of the disposal of the OS

The final section of the instructions number 91n is devoted to the reflection in accounting of the OS disposal.

The main points that the firm is important to remember the following.

The company's disposal of the company can as a result of such circumstances as sale, full wear (write-off), the transfer of another organization to the deposit in the Criminal Code, donation, liquidation, etc.

Pay attention! At the same time, the movement of the OS object from one unit to another is not an elimination (clause 82 of instructions No. 91n).

For any situation, the cost of the disposal OS should be excluded from the company's accounting.

At the same time, as clarified in paragraph 77 of the indications No. 91n, the company, before recognizing the object to be retired (for example, due to its complete wear), it is necessary to form a special commission that determines whether such an object can be restored, whether it is advisable . D. According to the results of the work, the Commission may decide to write off the OS object and arrange a write-off in the form of an appropriate act.

IMPORTANT! If, with the disposal of the OS, some of its components can be repaired, the company again will take into account the current market estimated value simultaneously with the reflection of the fact of the disposal of the OS itself.

Accordingly, an appropriate mark is affixed in the inventory card, after which the company will have to store such a card in an archive for at least 5 years.

RESULTS

Methodical guidelines for the accounting of fixed assets Regulate the entire process of accounting OS objects and clarify in detail issues such as the adoption of the OS to account, the calculation of the initial cost of the OS, the action upon subsequent reassessment of the OS, to carry out its modernization, repair. Also are also painted by depreciation over the OS, the main aspects of the content and restoration of the OS. In addition, the provisions should be guided by the OS from the company's economic activities. Since the nuances of accounting in the instructions number 91n explained the set, it appears that the document under consideration at any enterprise should act as a desktop book of the responsible accountant.

Accounting for material and industrial stocks - raw materials and materials used in production or for the internal needs of the organization, as well as purchased goods and manufactured products - is required at each enterprise. We will analyze how and what regulatory documents in accounting displays the MPZ movement and which wiring are created.

MPZ in accounting - what is it?

Accounting MPZ regulated PBU 5/01 " Accounting for material and industrial stocks. The MPZ belongs to:

raw material applicable to the creation of the product, for the execution of works or supply of services;
goods and finished products;
materials applied on management purposes.

At the same time, PBU 5/01 does not regulate the accounting of unfinished production.

P. 5 PBU 6/01 allows you to take into account as part of the MPZ assets, including the term of use of over 12 months worth up to 40,000 rubles. The value threshold for assigning such assets to the MPS may be lower, it is established in the organization's accounting policy.

Methodical instructions on the accounting of material and industrial stocks

Metroplaships on accounting accounting of material and industrial stocks Adopted by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n. They regulate the accounting of the IPU organizations, except for credit and budget. Consider the main provisions.

Cost of the MPZ.

The determination of the cost of the MPZ depends on the method of their receipt: material values \u200b\u200bcan be purchased for a fee or free, produced by the organization itself, are made as authorized capital.

The cost of purchased material values \u200b\u200bis equal to actual spending per minus VAT and other reimbursed taxes.

From the actual spending there is a cost of material values \u200b\u200bproduced by the organization itself.

The cost of the MPZ obtained at no cost is equal to their market value at the time of receipt of the organization.

Values \u200b\u200bthat are not owned by the company are accounted for by the price agreed with owners, on balance accounts.

Assets purchased in y. e., take into account in the price calculated in rubles at the rate of the Central Bank of the Russian Federation at the date of adoption.

Reserve under the cost of material values

Metratingradiations are provided for the formation of a reserve in case of a decrease in the cost or moral and physical wear of the MPZ. His accrual takes place on the "Other income and expenses".

To find out what conditions the reserve is formed, in the material.

Disposal of the MPZ.

The disposal of the MPZ can occur in one of the three methods:

at the cost of each unit;
average cost;
at the cost of the first time for the acquisition of supplies (FIFO method).

The selected method is fixed in accounting policies and is applied from month to month.

The main features of the accounting of logistical stocks

For accounting of the MPZ inherent in features:

numerical accounting for moving various types of MPZ is carried out in warehouses on warehouse accounting cards;
cash accounting is carried out on synthetic accounts, subaccounts and storage places;
after a month, a comparison is made of information of warehouse accounting in a monetary assessment with numerical indicators of reserves of stocks in warehouses.

Inventory is provided for monitoring the accounting and preservation of the MPZ.

NPA, regulating its execution, you will find in the article.

MPZ accounting in accounting

According to the Metrocomptions, the entire primary values \u200b\u200bmust be transferred to the document management system established by the Internal Control system, the time in the accounting department. It is she who receives and conducts an inspection of the primary accounting documents on the loyalty of their design and the legality of the achieved action.

Accounting passes in the context of specific storage spaces of materials, and among them - for each name (nomenclature number), a group of materials, subaccount and a synthetic account of accounting.

In accounting, accounting should be duplicated in warehouses with the only difference that it should be conducted in numerical and money records, and in warehouses and divisions - only numerical.

Documents that are accompanied by accounting for the receipt of material and stockpiles

MPZ accounting is associated with the design of documents that can be divided into two groups: external and internal.

External documents are those that are issued by the IPU suppliers: a commodity invoice and invoice, inventory invoice. Internal documents are drawn up material values \u200b\u200btransported within the organization.

The receipt of material values \u200b\u200bfor the warehouse is accompanied by a receipt order in form No. M-4, an act of acceptance of materials in form No. M-7 (on non-modulated supply). Vacation of materials in production and other needs is accompanied by a discharge limit-fence card in form No. M-8.

The transfer of materials between the structural units of the enterprise or responsible persons can be accompanied by the requirement-invoice for the release of materials in form No. M-11. This form applies and for delivery to the warehouse of unspent material.

If the structural units of the enterprise are remotely from each other, the overhead is used for the transfer of materials between them. It is also used to transfer material values \u200b\u200bto third-party companies, for example, when transmitting daval and raw materials.

From January 2013, the Organization has the right to use its own forms of primary documents (the Law "On Account" of December 6, 2011 No. 402-FZ), consolidating them in their accounting policies.

Postings when taking into account material and industrial stocks in the enterprise

When receiving the MPZ wiring as follows:

Dt 10 (41) CT 60.

In the case of VAT:

DT 10 (41) CT 60 - in the amount excluding VAT;
DT 19 Kt 60 - the amount of VAT, indicated in the invoice.

When removing the MPZ wiring as follows:

Written off the MPS for production needs:

Dt 20 Kt 10 (41, 43).

Written off the MPZ to the general factory needs:

Dt 26 Kt 10 (41, 43.).

Written off the MPZ on the cost of sale:

Dt 44 Kt 10 (41, 43).

The cost of sold MPZ is written off:

Dt 90 Kt 41 (43);
Dt 91 kt 10.

Accounting for material and industrial stocks in 2016-2017

Order of the Ministry of Finance of the Russian Federation dated 16.05.2016 No. 64n included amendments to PBU 5/01 for organizations that have grounds to use simplified metering methods. They are allowed to evaluate the obtained MPZ at the price of the supplier. Other spending in connection with the purchase of the MPZ, they can take into account the total cost of expenses on the usual activities at the date of their implementation.

Micro-enterprises are allowed to take the full cost of raw materials, materials, goods, other spending at the time of their implementation as expenses on the usual type of activity. The firms have the right to take spending on the purchase of MPZ for managerial purposes in their full cost as they are purchased.

The above organizations are allowed not to form a reserve under the reduction of the value of material values.

RESULTS

Order accounting of material and industrial stocks Regulated PBU 5/01 and guidelines. Since mid-2016, some religations are made to PBU 5/01 for firms for firms using simplified ways of keeping accounting.

When determining the current (restorative) cost, data on similar products received from manufacturers' organizations can be used; information about the price level existing in state statistical authorities, trade inspections and organizations; price level information published in the media and special literature; assessment of the technical inventory bureau; Expert conclusions about the current (restorative) value of fixed assets.

44. When making a decision on the revaluation of fixed assets in a homogeneous group of facilities (buildings, structures, vehicles, etc.), organizations should be borne in mind that subsequent objects of the main means of the homogeneous group should be overestimated regularly to the cost of these objects The main funds according to which they are reflected in the accounting and accounting reporting, was not significantly different from the current (restorative) cost.

Example. The cost of facilities of fixed assets included in a homogeneous group of facilities at the end of the previous reporting year - 1000 thousand rubles; The current (restorative) cost of objects of this homogeneous group at the end of the reporting year is 1100 thousand rubles. The results of the revaluation were recorded in accounting accounts and accounting reports, since the arising difference is essential (1100 - 1000): 1000.

Example. The cost of facilities of fixed assets included in a homogeneous group of facilities at the end of the previous reporting year - 1000 thousand rubles; The current (restorative) cost of objects of this homogeneous group at the end of the reporting year is 1030 thousand rubles. The decision on revaluation is not accepted - the resulting difference is not essential (1030 - 1000): 1000.

45. In order to revaluate fixed assets in the organization, preparatory work should be carried out to implement the revaluation of fixed assets, in particular, checking the availability of fixed assets subject to revaluation.

The decision of the Organization on the revaluation at the end of the reporting year is issued by the appropriate administrative document, mandatory for all organizations of the organization, which will be involved in the revaluation of fixed assets, and is accompanied by the preparation of the list of fixed assets subject to revaluation.

46. \u200b\u200bThe initial data for the revaluation of fixed assets are: initial cost or current (restorative) cost (if this object is revalued earlier), according to which they are recorded in accounting on the reassessment date; depreciation amount accrued in the entire time of use of an object as of the specified date; Documented data on the current (restorative) value of the revalued facilities of fixed assets as of December 31 of the reporting year.

The revaluation of the object of fixed assets is carried out by recalculating its initial cost or the current (restorative) cost, if this object is revalued earlier, and the amounts of depreciation accrued for the entire use of the object.

47. The results of the reassessment of fixed assets carried out at the end of the reporting year are reflected in accounting apart.

48. The amount of the accommodation of the main funds as a result of the revaluation is reflected in the debit of the accounting account of fixed assets in correspondence with the credit of the accounting account of additional capital. The amount of the accommodation of the object of fixed assets equal to the amount of its mark-up conducted in previous reporting periods and attributed to the financial result as other expenses, refers to the account of accounting account for other income and expenses in correspondence with the debit of fixed assets.

The amount of markdowns of the object of fixed assets as a result of the revaluation is reflected in the debit of account account account account. The amount of markdowns of fixed assets refers to a decrease in the additional capital of the Organization formed by the amount of the reach of this facility conducted in previous reporting periods and is reflected in the accounting records of the debit account of additional capital accounting and the credit of the accounting account of fixed assets. Exceeding the amount of the mark of the object over the amount of the accommodation amount enrolled in the additional capital of the organization as a result of the revaluation conducted in the previous reporting periods, is reflected in the debit of accounting account for other income and expenses in correspondence with the loan account of fixed assets.

When leaving the object of fixed assets, the amount of its completion is written off the debit of an account of additional capital accounting in correspondence with the credit account of the accounting of the unallocated profits of the Organization.

Example. The initial cost of the object of fixed assets at the date of the first revaluation is 70 thousand rubles; useful life - 7 years; The annual amount of depreciation deductions is 10 thousand rubles; The accumulated amount of depreciation on the reassessment date is 30 thousand rubles; Current replacement cost - 105 thousand rubles; The difference between the value of the object on which he was taken into account in accounting, and the current (restorative) cost - 35 thousand rubles; Coefficient of recalculation - 1.5 (105000: 70,000); The sum of the recalculated depreciation of 45 thousand rubles. (30000 x 1.5); The difference between the sum of the recalculated depreciation and the amount of accumulated depreciation is 15 thousand rubles. (45000 - 30,000); The amount of the preset reflected on the loan account of the accounting of additional capital - 20 thousand rubles. (35000 - 15000).

The cost of this facility at the date of the second revaluation is 105 thousand rubles; The amount of accrued depreciation for the year preceding reassessment - 15 thousand rubles. ((100%: 7 years) x 105,000); The total amount of accumulated depreciation at the date of the second revaluation is 60 thousand rubles. (45,000 + 15,000); current (replacement) cost as a result of the second revaluation - 52.5 thousand rubles; Recalculation coefficient 0.5 (52 500: 105 000); The amount of recalculated depreciation is 30 thousand rubles. (60,000 x 0.5); The difference between the sum of recalculated depreciation and the amount of accumulated depreciation is 30 thousand rubles. (60 000 - 30 000); The amount of markdown of the object is 22.5 thousand rubles. (105,000 - 52 500) - (60 000 - 30 000), of which, expected in the debit account of the accounting of additional capital - 20 thousand rubles. And in debt accounting accounts for other incomes and expenses - in the amount of 2.5 thousand rubles.

Example. The initial cost of the object of fixed assets at the date of the first revaluation is 200 thousand rubles; useful life - 10 years; The annual depreciation rate is 10% (100%: 10 years); The annual depreciation amount is 20 thousand rubles. (200000 x 10%); The amount of accumulated depreciation at the date of the first revaluation is 40 thousand rubles; current (restorative) cost - 150 thousand rubles; Coefficient of recalculation - 0.75 (150000: 200000); The amount of recalculated depreciation is 30 thousand rubles. (40000 x 0.75); The difference between the initial cost and the current (reducing) cost - 50 thousand rubles. (200000 - 150,000); The difference between the sum of recalculated depreciation and the amount of depreciation, which listed in accounting, is 10 thousand rubles. (40000 - 30,000); The amount of markdown reflected in the debit account of the account of other income and expenses - 40 thousand rubles. (50,000 - 10,000).

The cost of the same object at the date of the second revaluation is 150 thousand rubles; The amount of accrued depreciation per year at the date of the second revaluation - 45 thousand rubles. (30000 + 150000 x 10%); current (restorative) cost on the date of the second revaluation - 225 thousand rubles; Recalculation coefficient - 1.5 (225000: 150000); The amount of recalculated depreciation is 67.5 thousand rubles. (45000 x 1.5); The difference between the current (restorative) value of the object at the date of the second revaluation and at the date of the first revaluation - 75 thousand rubles. (225000 - 150,000); The difference between the sum of the recalculated depreciation and the amount of depreciation, which listed in accounting is 22.5 thousand rubles. (67500 - 45000); The amount of the accommodation of the object is 52.5 thousand rubles. (75000 - 22500), from it attributed to the account of accounting of other income and expenses of 40 thousand rubles. And on credit account account account for additional capital of 12.5 thousand rubles.

IV. Depreciation of fixed assets

49. The cost of facilities of fixed assets in the organization on the right of ownership, economic management, operational management (including facilities of fixed assets transferred to the rent, free use, trusting management) is repaid by accrual depreciation, unless otherwise established by the Regulation on Accounting " Accounting for fixed assets "PBU 6/01.

Under the objects of fixed assets of non-profit organizations, depreciation is not accrued. It is accrued to wear at the end of the reporting year based on the time-established use of their useful use. Movement of wear amounts on specified objects is taken into account on a separate off-balance account.

The objects of fixed assets are not subject to depreciation, the consumer properties of which over time do not change (land plots and objects of environmental management).

50. Accrual of depreciation on the facilities of fixed assets, leased, is made by the landlord.

The accrual of depreciation on the facilities of the fixed assets included in the complex of property under the enterprise rental agreement is carried out by the tenant in the manner set out in this section for the facilities of fixed assets on the right of ownership.

The accrual of depreciation on the facilities of fixed assets, which is the subject of the financial lease agreement, is made by the lessor or the lessee, depending on the terms of the Finance Rental Agreement.

51. Under the objects of the housing stock, which are used by the organization to extract income and are taken into account on the account of accounting for profitable investments in material values, depreciation is accrued in the general order.

52. For real estate facilities for which capital investments are completed, depreciation is charged in general on the first day of the month following the month of adoption of the object to accounting. Real estate objects, ownership of which are not registered in the procedure established by law, are made to accounting as fixed assets with allocation on a separate subaccount to the accounting account of fixed assets.

53. Accrual of depreciation of fixed assets is made in one of the following ways:

linear way;

a method of reduced residue;

a way to write off the cost of the number of years of useful use;

the method of debiting value is proportional to the volume of products (works).

The use of one of the methods for accrualing depreciation on a group of homogeneous facilities of fixed assets is made during the entire useful use of objects included in this group.

54. To repay the cost of fixed assets, the annual depreciation amount is determined.

The annual depreciation amount is determined by:

a) with a linear method - based on the initial cost or current (restorative) cost (in the case of revaluation) of the object of fixed assets and the rate of depreciation, calculated on the basis of the useful use of this object.

Example. Purchased object of fixed assets worth 120 thousand rubles. With a useful life of 5 years. Annual depreciation rate - 20% (100%: 5). The annual depreciation amount will be 24 thousand rubles. (120 000 x 20: 100).

b) With the method of reduced residue - based on the residual value (initial cost or current (restorative) cost (in the case of revaluation) over the cons . At the same time, in accordance with the legislation of the Russian Federation, small businesses can apply the acceleration coefficient equal to two; And according to the movable property constituting the object of financial leasing and applied to the active part of fixed assets, the acceleration coefficient can be used in accordance with the terms of the financial lease agreement not higher than 3.

Example. Purchased object of fixed assets worth 100 thousand rubles. With a useful life of 5 years. The annual depreciation rate calculated on the basis of the useful use of 20% (100%: 5) increases by the acceleration coefficient 2; Annual depreciation rate will be 40%.

In the first year of operation, the annual amount of depreciation deductions is determined on the basis of the initial cost formed when the object of fixed assets to accounting is 40 thousand rubles. (100000 x 40: 100). In the second year of operation, depreciation is accrued in the amount of 40 percent of the residual value at the beginning of the reporting year, i.e. The difference between the initial cost of the object and the amount of depreciation accrued for the first year, and will be 24 thousand rubles. (100 - 40) x 40: 100). In the third year of operation, depreciation is charged in the amount of 40% of the difference between the residual value of the object formed at the end of the second year of exploitation, and the amount of depreciation accrued for the second year of operation, and will be 12.4 thousand rubles. (60 - 24) x 40: 100), etc.

c) with the way of writing the cost of the amount of the number of years of useful use - based on the initial cost or (current (restorative) cost (in the case of a revaluation) of the object of fixed assets and the relation, in the numerator of which the number of years remaining until the end of the useful use of the object , and in the denominator - the amount of the number of years of the useful use of the object.

Example. Purchased object of fixed assets worth 150 thousand rubles. Useful use of 5 years. The amount of the number of years of service life is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the specified object, depreciation in the amount of 5/15 or 33.3% may be accrued, which will be 50 thousand rubles., In the second year - 4/15, which will be 40 thousand rubles., On the third year - 3 / 15, which will be 30 thousand rubles. etc.

55. The accrual of depreciation deductions for fixed assets during the reporting year is made monthly independently of the method of accrual in the amount of 1/12 of the above annual sum.

In the case of the adoption of the facility of fixed assets to accounting, during the reporting year, the annual amount of depreciation is considered the amount determined from the first day of the month following the month of adoption of this facility to accounting accounting, to the reporting date of annual accounting reporting.

Example. In April of the reporting year, the object of fixed assets in the initial value of 20 thousand rubles were adopted to accounting; useful life - 4 years or 48 months (the organization uses a linear method); The annual amount of depreciation deductions in the first year of use will be (20000 x 8:48) \u003d 3.3 thousand rubles.

56. According to the facilities of fixed assets used in the organization with the seasonal nature of production, the annual depreciation amount is accrued evenly during the period of the organization's work in the reporting year.

Example. An organization that carries out the river transportation of goods within 7 months a year acquired the facility of fixed assets, the initial value of which is 200 thousand rubles, useful use of 10 years. The annual rate of depreciation deductions is 10% (100%: 10 years). The annual depreciation amount of 20 thousand rubles (200 x 10%) is charged evenly within 7 months of work in the reporting year.

57. When applying depreciation accrual under the objects of the fixed assets of the method of debiting value in proportion to the volume of products (works), the annual amount of depreciation deductions is determined on the basis of the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial value of the object of fixed assets and the alleged amount of products (works) For the entire useful life of such an object.

Example. Acquired a car with an estimated mileage of up to 400 thousand km, worth 80 thousand rubles. In the reporting period, the mileage must be 5 thousand km, therefore, the annual amount of depreciation on the basis of the ratio of the initial value and the alleged amount of products will be 1 thousand rubles (5 x 80: 400).

59. The useful life of the facility of fixed assets is determined by the organization when making an object to accounting.

Determining the useful life of the facility of fixed assets, including facilities of fixed assets previously used by another organization, is made on the basis of:

expected time to use in the organization of this object in accordance with the expected productivity or power;

expected physical wear, depending on the mode of operation (number of shifts); natural conditions and influence of the aggressive environment, repair system;

regulatory and other restrictions on the use of this facility (for example, the lease term).

60. In cases of improving (increase) of the initially adopted regulatory indicators of the functioning of the facility of fixed assets as a result of the completed, retrofitting, reconstruction or modernization, the organization is revised by the useful life for this object.

Example. The object of fixed assets worth 120 thousand rubles. and useful use for 5 years after 3 years of operation has been re-equipment worth 40 thousand rubles. The term of useful use is revised by 2 years. The annual amount of depreciation deductions in the amount of 22 thousand rubles. Determined at the calculation of the residual value of 88 thousand rubles. \u003d 120000 - (120000 x 3: 5) + 40000 and a new useful life of 4 years.

61. The accrual of depreciation on the facility of fixed assets begins from the first day of the month following the month of the adoption of this facility to accounting, including the reserve (reserve), and is made until the cost of these objects is fully repayed.

62. The accrual of depreciation deductions over the object of fixed assets is terminated from the first day of the month following the month of full repayment of the value of the object or the disposal of the object.

63. During the term of useful use of the facility of fixed assets, the accrual of depreciation deductions is not suspended, except for the conservation of it by decision of the head of the Organization for preservation for more than 3 months, as well as during the restoration period of which the duration of which exceeds 12 months.

The procedure for the conservation of facilities of fixed assets adopted by accounting is established and approved by the head of the organization. At the same time, it can be translated into conservation, as a rule, facilities of fixed assets in a certain technological complex and (or) having a finished cycle of the technological process.

64. The accrual of depreciation on fixed assets is made independently of the results of the organization's activities in the reporting period and is reflected in the accounting records of the reporting period to which it applies.

65. The amount of accrued depreciation deductions is reflected in accounting by accumulating appropriate amounts in a separate account, as a rule, on the debit of accounting costs of production costs (sales costs) in correspondence with the loan account of depreciation account.

Restoration of the facility of fixed assets can be carried out by repair, modernization and reconstruction.

67. The costs produced during the repair of fixed assets are recorded on the basis of the relevant primary accounting documents on the accounting of vacation operations (expense) of material values, accrual of remuneration, debt suppliers for the work performed on repair and other expenses.

The repair costs of fixed assets are recorded in accounting on the debit of relevant accounts.

68. In order to organize control over the timely receipt of facilities of fixed assets from repairing inventory cards for these objects in the card file, it is recommended to rearranged the "Fixed Repair Means" group. When the object of fixed assets is received from the repair, an appropriate movement of the inventory card is performed.

70. Accounting costs associated with modernization and reconstruction (including the costs of modernization carried out during the repair carried out with a periodicity of more than 12 months) of the facility of fixed assets are carried out in the manner prescribed to account for capital investments.

71. Acceptance of completed work on completion, re-equipment, reconstruction, the modernization of the facility of fixed assets is issued by the appropriate act.

72. In the case of the object of fixed assets of several parts, taking into account as separate inventory facilities and having a different useful life, the replacement of each such part during recovery is taken into account as the disposal and acquisition of an independent inventory facility.

73. The cost of maintaining fixed assets (technical inspection, maintenance in working condition) is included in the cost of maintenance of the production process and are reflected in the debit of accounting costs of production costs (sales costs) in correspondence with the loan of accounting accounts.

74. Costs associated with the movement of the facility of fixed assets (transport mobile means, excavators, grooves, cranes, construction mechanisms, etc.) within the organization, refer to the cost of production (selling).

Vi. Disposal of fixed assets

75. The cost of the facility of fixed assets that is eliminated or is not constantly used to produce products, performing work and the provision of services or for the management needs of the Organization, to write off from accounting.

76. The disposal of the facility of fixed assets is recognized in the accounting accounting of the Organization at the date of the one-time termination of the conditions of making them to accounting, given in paragraph 2 of these Methodical Indications.

The disposal of the facility of fixed assets may occur in cases:

write off in case of moral and physical wear;

elimination with accidents, natural disasters and other emergencies;

transmissions in the form of a contribution to the authorized (share) capital of other organizations, a Passion;

transmissions under managing contracts, donation;

transfer to subsidiary (dependent) society from the head organization;

shortages and damage identified in the inventory of assets and obligations;

partial liquidation when performing work on reconstruction;

in other cases.

77. To determine the expediency (suitability) of further use of the facility of fixed assets, the possibility and effectiveness of its recovery, as well as for the design of the documentation, when retireing these facilities, a commission is created in the organization by order of the head, which includes the relevant officials, including the chief accountant ( Accountant) and persons on which the responsibility for the safety of fixed assets is entrusted. Representatives of inspections may be invited to participate in the work of the Commission, which, in accordance with the law, the functions of registration and supervision on certain types of property are assigned.

The competence of the Commission includes:

inspection of the object of fixed assets to be debited using the necessary technical documentation, as well as accounting data, the establishment of expediency (suitability) of further use of the facility of fixed assets, the possibility and effectiveness of its recovery;

establishing the reasons for the write-off of the facility of fixed assets (physical and moral wear, violation of operating conditions, accidents, natural disasters and other emergencies, long-term non-use of the object for the production of products, work and services or for managerial needs, etc.);

identifying persons whose fault occurs the premature disposal of the object of fixed assets, making proposals for the involvement of these persons to liability established by law;

the possibility of using individual nodes, parts, materials of the departing object of fixed assets and their assessment based on the current market value, control over the seizure of the main means of non-ferrous and precious metals written off as part of the object, the definition of weight and delivery to the appropriate warehouse; monitoring the exemption from the covered facilities of the fixed assets of non-ferrous and precious metals, determining their quantity, weight;

drawing up an act to write-off the object of fixed assets.

78. The decision taken by the Commission on the write-off of the fixed assessment facility is made in an act to write-off the object of fixed assets indicating data characterizing the object of fixed assets (the date of adoption of the object to accounting, the year of manufacture or construction, the time of commissioning, useful use, the initial cost and the amount of accrued depreciation, revaluation, repairs, reasons for disposal with their rationale, the condition of the main parts, parts, nodes, structural elements). The act to write-off the facility of fixed assets is approved by the head of the organization.

79. Details, nodes and aggregates of the departing facility of fixed assets suitable for the repair of other facilities of fixed assets, as well as other materials come at the current market value at the date of write-off of fixed assets.

80. On the basis of a decorated act to write off the fixed assets transferred to the accounting service of the organization, a mark on the disposal of the object of fixed assets is made in the inventory card. The relevant records of the disposal of the facility of fixed assets are also produced in the document discovered at the place of its location.

Inventory cards for disposable fixed assets are stored during the period established by the head of the organization in accordance with the rules of the organization of the state archival case, but at least five years.

81. Transfer by the organization of the facility of fixed assets to the property of other persons is issued as an act of acceptance and transfer of fixed assets.

Based on the specified act, an appropriate entry is made in the inventory card of the transmitted facility of fixed assets, which is attached to the act of acceptance and transfer of fixed assets. On the seizure of the inventory card to the retired facility of fixed assets, a mark is made in the document discovered by the location of the object.

82. The movement of the object of fixed assets between the structural divisions of the organization by the disposal of the facility of fixed assets is not recognized. This operation is issued as an act of acceptance and transfer of fixed assets.

Return a leased object of fixed assets to the Lessor is also issued as an act of acceptance and transmission, on the basis of which the Tenant Accounting Service writes off the returned object from off-balance accounting.

83. The disposal of individual parts that are part of the object of fixed assets with different useful life and taken into account as separate inventory objects is issued and reflected in accounting in the manner presented above in this section.

85. The disposal of the facility of the fixed assets transferred to the deposit into the authorized (share) capital, the share fund in the amount of its residual value is recorded in accounting on the debit of accounting account and credit accounting account of fixed assets.

Earlier on the arrears of the contribution to the authorized (share) capital, the PAUTO Fund is recorded on the debit of accounting of financial investments in correspondence with the loan account of accounting for the value of the residual value of the object of fixed assets transferred to the deposit account in the authorized (share) capital, mutual The foundation, and in the event of a complete repayment of the value of such an object - in the conditional assessment adopted by the Organization, with the assignment of the amount of assessment on financial results.

86. Revenues and expenses from the disposal of the facility of fixed assets are subject to enrollment on the account of profits and losses as other income and expenses and are reflected in accounting in the reporting period to which they relate.