Purchase and commissioning of fixed assets. Fixed assets: postings. Accounting. Fixed assets as a contribution to the authorized capital

The receipt of fixed assets in the organization can occur in several ways. Experts have combined them into the following groups:

1. Contribution to the authorized capital.
2. Acquisition from third party companies and manufacturers.
3. Manufacturing, construction, construction.
4. Exchange for other property. in in this case act in accordance with contracts providing for the fulfillment of obligations through non-monetary funds.
5. Free receipt. In this case, the main form of receipt is considered.In accordance with it, one party transfers free of charge or assumes the obligation to transfer the property to the other party.

In any of the above cases, the receipt of fixed assets is recorded. All subsequent costs are reflected as investments in assets (non-current) in the corresponding accounts. So, accounting for the receipt of fixed assets is reflected in the investment account in fixed assets... Information is reflected in the context of acquisition sub-accounts land plots, various objects of nature management. Accounting for the receipt of fixed assets is carried out under the articles on the construction of the relevant facilities and their acquisition.

The debit of the account for investments in off-board assets reflects the cost of acquiring assets, bringing them to a usable condition, market value (if received free of charge), as well as the agreed value (in relation to investments in pooled capital).

Accounting for the receipt of fixed assets also provides for the reflection of VAT, which is not subject to entry into the initial cost.

According to the law, the founders have the right to make contributions in both cash and non-cash form. The founders may be legal entities, and citizens.

In the quality of which the receipt of fixed assets is confirmed and which serves as the basis for their acceptance for accounting, it should be considered:

1. The decision of the general constituent assembly and These documents contain information about the money contributed to the pooled capital.
2. Certificate from an independent appraiser.
3. Invoice and invoice for the value of the assessment performed.
4. Documents that confirm the expenses that are associated with the receipt (acquisition) of fixed assets, delivery, as well as bringing them into a condition suitable for use.

The monetary value, which is agreed by the founders, is recognized as the initial cost, unless otherwise provided by law.

The initial cost of the funds received, by investing in the contributed capital, includes the actual costs of the enterprise for the delivery and bringing them to a suitable condition. In accordance with them, accounting estimate enterprise resources.

In the organization, disposal of fixed assets can also take place. This can happen as a result of liquidation, due to complete moral or physical deterioration, gratuitous transfer in accordance with the terms of the donation agreement or sale to third parties or companies. The reasons should include the exchange for other property, as well as the transfer as an investment in the pooled capital of other companies.

Accounting is carried out by a special commission. It includes representatives of technical and economic organizations and services, as well as the person or representative of the enterprise who receives the object. The members of the commission carry out an inspection and establish the possibility or impossibility of subsequent operation. In accordance with the results of the inspection, during liquidation, acts of write-off of funds are drawn up.

Business entities in their activities for the implementation of the selected areas of business use fixed assets, with the help of which the final product is created, a service is provided or work is performed. Companies periodically replenish such facilities. Let us consider in more detail how this property appears and how to organize accounting for the receipt of fixed assets.

The regulatory documents that are used as the basis for reflection in the enterprise include:

• Law "On accounting" No. 402 FZ - this act defines the principles of accounting and basic concepts.
• Tax Code of the Russian Federation - this act establishes the general concepts of fixed assets and the procedure for accounting for such objects in tax accounting.
• Regulations for the maintenance of accounting and bookkeeping in Russia No. 34 - this act defines the concept of OS, and also displays the classification of these objects.
• PBU 61 is a leading regulatory act that defines not only what fixed assets are, but also establishes the rules for their assessment, accounting, registration using documents, etc.
• Methodological instructions for keeping records of fixed assets No. 91 - this act fixes the main methods of accounting for fixed assets, and also considers the features of individual operations for accounting for fixed assets.
• Chart of accounts for accounting and instruction on its application No. 94n - determines the accounts on which the fixed assets are recorded, and also establishes standard correspondence of these accounts with other accounting accounts.

Attention! When reflecting the receipt of fixed assets, other regulations can also be used, for example, PBU 9/99 and PBU 10/99 in terms of income and expenses arising from the purchase of fixed assets, as well as a methodological guideline for conducting an inventory.

Initial cost of fixed assets

An important characteristic of an asset is its initial cost. It is based on the amount spent by the company on the purchase of this property. This cost is added up by summing up the direct costs of purchasing the OS, as well as the costs of its installation, delivery, registration, registration, etc.

It is formed on the basis of information primary documentationreceived when buying an object. The sources of fixed assets receipts affect the process of forming the initial price of the object.

If the object comes under a sale and purchase agreement, then the basic one for the initial cost is based on the purchase price of the object and services for its delivery.

If a facility is created in an organization (for example, building a building), the initial cost reflects the company's investment in creating the facility. When an OS is created at the expense of its own forces, then it is, first of all, the price of materials and payments for wages. When attracting contractors, a larger volume of the initial cost falls on the price of services under construction contracts.

Fixed assets can enter the organization in the form of a contribution from one of the owners of the company. Then the initial cost is assigned by the monetary value of the object agreed by the founders.

When a fixed asset is received at no cost, its initial price is calculated as the current market value of a similar property on the day of capitalization.

It is possible that the company does not pay for the OS in cash, but some other material values \u200b\u200b(for example, an exchange agreement), then the initial price of this kind of property is equal to the value of the objects transferred for it.

Attention! The original price of the asset is retained by it until its disposal.

Analytical and synthetic accounting of fixed assets

Fixed assets are accounted for based on the Chart of Accounts on the following synthetic accounts:

• Account 01 "Fixed assets" - objects of fixed assets are shown in the context of their varieties at their initial cost. Analytical accounting is carried out by types: buildings, structures, transmission devices, machines and equipment, vehicles, inventory, others. There is also an analytical account to reflect the write-off of fixed assets (01/9).
• Account 02 "Depreciation of fixed assets" - fixed assets are shown in the amount of accumulated depreciation (that is, part of the object price transferred to expenses). Analytical accounting is performed in the same way as for account 01
• Account 03 "Profitable investments" - is used to record fixed assets acquired to generate income by leasing them. Analytical accounting is performed either by types of fixed assets or by tenants.
• Account 07 "Equipment for installation" - OS objects are taken into account for which installation is required. Analytical accounting is carried out by types of objects.
• Account 08 "Investments in non-current assets" - is used to accumulate the initial price of incoming objects. All expenses associated with the purchase of an OS are accumulated here. Analytical accounting is carried out by type of investment.

Methods of receiving OS

The source of the OS object entering the organization can be different. In any case, its initial price will be accumulated on account 08, and then transferred to account 01.

Purchase from a supplier

This way of receiving the OS is the most common. In this case, the initial price will be the amount of the company's expenses for the purchase of this object, excluding tax payments.

The purchase and entry of an asset object is performed by postings:

OS construction

The company can receive fixed assets as a result of capital construction. In such a situation, its initial price will be based on all costs that were incurred for materials, their transportation to the place of work, as well as the cost of contract work.

At the time of receipt of the building, this must be documented:

• Act KS-11 or KS-14 - at the time of acceptance of the completed object from the contractor;
• OS-1a - upon arrival of a building or structure;
• OS-6 - inventory card at the time of drawing up the OS-1a act.

The object should be registered immediately after the registration of the mentioned documents. The implementation of the procedure for state registration of property rights does not affect the day of registration.

During construction and transfer into operation, the following postings are drawn up:

Fixed assets as a contribution to the authorized capital

The OS can come to the organization as a contribution of a member of the company when creating the authorized capital. In the form of the initial price, you need to take the value that was established between the founders through negotiations. Moreover, this price should not be higher than the result independent evaluation, carried out by law when making a non-monetary share in the Criminal Code.

If the fixed asset is transferred as a contribution to capital from another company, and it is a VAT payer, then the input tax can be further deducted.

The arrival of the OS is formalized with standard documents:

• OS-1 - upon arrival of OS except for a building or structure;
• OS-1a - upon arrival of a building or structure;
• OS-1b - upon arrival of a group of funds at once, excluding buildings, structures;
• OS-6 - inventory card at the time of drawing up the OS-1 act.

In accounting, the following postings are performed:

Capitalization of unaccounted fixed assets based on the results of inventory

In accordance with regulatory documents, the organization is obliged to conduct an OS inventory annually. In addition, the beginning of this procedure can be initiated by order of the head of the company.

The inventory must be carried out in the presence of a special commission. It includes representatives of the accounting department, materially responsible persons, third parties, who are not employees of the company.

The final results of the inventory are entered into a special list according to the standardized form INV-26.

Attention! If, according to the results of the procedure, fixed assets were identified that are not registered in the organization, then they must be capitalized in the same month. If the inventory is carried out before the approval of the annual accounts, then its results are reflected in it.

For the purposes of calculating income tax, the price of surplus fixed assets is accounted for internally non-operating income.

Acceptance on the basis of the inventory sheet is made using standard forms:

• OS-1 - upon arrival of OS except for a building or structure;
• OS-1a - upon arrival of a building or structure;
• OS-1b - upon arrival of a group of funds at once, excluding buildings, structures;
• OS-6 - inventory card at the time of drawing up the OS-1 act.

In accounting, this is shown as follows:

Receiving OS for free

When the fixed asset is received free of charge in the form of its initial price, the market price on the day of donation is used. A feature of this receipt of fixed assets will be the attribution of its price to income gradually, as the depreciation of the object is calculated.

The leading document on the basis of which donation is made is the corresponding agreement. In addition, the transferring party draws up a primary document - an invoice, or a consignment note.

The receiving party, on their basis, puts the asset on the account, making up:

• OS-1 - upon arrival of OS except for a building or structure;
• OS-1a - upon arrival of a building or structure;
• OS-1b - upon arrival of a group of funds at once, excluding buildings, structures;
• OS-6 - inventory card at the time of drawing up the OS-1 act.

Accounting entries are made as follows:

Receiving under a barter agreement

A company can become the owner of a fixed asset under a contract, payment for which is not made in cash. As a result, the price of such OS will be the price of funds transferred or to be transferred. Moreover, the price of such goods should be expressed in the price at which they are usually sold.

The operation must be accompanied by the preparation of documents. First of all, the exchange agreement itself must be drawn up.

Admission to the organization of fixed assets is formalized with standard forms:

• OS-1 - upon arrival of OS except for a building or structure;
• OS-1a - upon arrival of a building or structure;
• OS-1b - upon arrival of a group of funds at once, excluding buildings, structures;
• OS-6 - inventory card at the time of drawing up the OS-1 act.

Accounting for this kind of income does not differ from income for a regular fee. At the same time, records are drawn up on the sale of the transferred property.

In the practice of working with fixed assets, there are quite often cases when fixed assets are completed from several components, often even purchased from different suppliers and at different times.

At the same time, the fixed assets accountant has a question: how to correctly reflect in the program 1C Enterprise Accounting 8.2 operations for the purchase of components, the assembly of a fixed asset from them and its acceptance for accounting.

Consider the most common case in organizations - registration computer assembled from components.

1. Purchase of components.

First comes the components for the computer as equipment. For this in the program 1C Accounting Enterprise 8 the document "" is used, type of operation "Equipment".

Since we purchase components for the subsequent assembly of the fixed asset, it is necessary to capitalize them on account 07 "Equipment for installation".

To do this, the purchased components must be entered into the directory "" in the group " Installation equipment". Account 07 "Equipment for installation" is specified for this item group in the settings.

After selecting a directory element in the tabular section of the document, the details "Accounting account" and "VAT account" are automatically filled in in accordance with the settings.

When posting a document, the following accounting entries were generated:

System units, keyboards and mice were purchased from another supplier. Reflected in the base by a similar document.

2. Installation of equipment.

Now you need to mirror the asset assembly. This is done using the document "".

This document forms the initial cost of a fixed asset - a computer. To reflect costs, account 08.03 "Construction of fixed assets" is used. On account 08.03, analytical accounting is kept in the context of construction objects. As an object analytical accounting to account 08.03 as a construction object, we enter the computer that we collect.

In the tabular section of the document, add accessories for the computer, indicating the amount required for one piece of equipment. On account 08.03, quantitative accounting is not kept, and it will not work to enter several pieces of equipment with one document.

After carrying out the document "Transfer of equipment for installation" forms the postings to the debit of account 08.03, credit of account 07.

3. Reflection of the costs of assembly (installation) of equipment.

The costs of assembling a computer can be reflected in the document "Receipt of goods and services", the type of operation "Equipment", the tab "Services".

As a cost account, we indicate 08.03, the construction object is our computer.

When posted, the document will generate the following transactions:

Thus, the services of assembling a computer were also attributed to the formation of the initial cost of the fixed asset "Computer".

4. Acceptance of installed equipment for accounting.

After all the costs for the purchase and installation of equipment have been collected on the debit of account 08.03, we put it into operation.

This is done by the document "Acceptance of OS accounting".

We create new document... We select the type of operation "Construction objects", the event "Acceptance for accounting with commissioning".

The invoice is substituted automatically: when the operation "Construction objects" is selected, it is invoice 08.03.

We select our computer as a construction object. When you click on the "Calculate Amounts" button, the program automatically generates the initial cost of the new fixed asset for accounting and tax accounting, debiting it from the debit of account 08.03, the object of analytical accounting "computer" (you can check the balance sheet for account 08.03).

The next step is to create a new fixed asset "computer" in the directory "Fixed assets". To do this, in the tabular section "Fixed assets" add a new line and in the opened form of the list of the directory "Fixed assets" interactively add a new element of the directory.

At the stage of entering a new element into the reference book, there is no need to immediately enter all the details - most of them are recorded in the “Acceptance for Accounting” document. We will enter only the necessary ones, without which the directory element will not be written: the name and accounting group of the OS.

We pass to the bookmark "Accounting". After selecting the accounting procedure "Depreciation accrual", the details become available on the tab, which must be filled in for correct depreciation.

Similarly, we fill in the "Tax accounting" tab for calculating tax depreciation for this fixed asset.

I will tell you more about fixed assets accounting in a special course.

After entering all the details, we post the document.

When conducting, postings will be formed:

Form OS-1 "Act of acceptance and transfer of OS" is printed from the document

Thus, it is reflected in the program 1C Enterprise Accounting 8.2 purchase, installation and acceptance for accounting of a fixed asset from several components.

Video tutorial:

Each enterprise that has received at its disposal large equipment, real estate, a car must capitalize fixed assets in accordance with the rules accounting... Their value at the time of receipt must be reflected in account 01.

Before capitalizing fixed assets:

1. It is necessary to obtain permission from the head of the organization, it is drawn up in writing.
2. The order is signed by the head.
3. The accountant draws up an act, which reflects all the necessary data on the subjects received.
4. Inventory cards are filled in.

How is the object number assigned?

All objects received as fixed assets must have an inventory serial number. If the item is worth less than a thousand, no number is assigned. To determine the number of a fixed asset, you need to read " All-Russian classifier fixed assets ". It contains codes for objects in accordance with their characteristics. For example, vehicles have a common code of 15.000.000.00.

If you need to capitalize the asset in the form of a building or other real estate, then you will need to create an act of acceptance and transfer. Attached to it is a document on registration of real estate. Identical objects can be combined into one act.

In some cases, the accounting of fixed assets will be based on invoice claims. This rule applies to items made of precious metals, items worth less than three thousand, the book fund.

Fixed asset receipt transactions

If fixed assets are contributed to the company as a contribution to the share capital, the posting may look like this:

• oS put into operation debit 01,
• credit 08.

This option is also possible:

• Fixed assets took a place in the fixed capital of debit 08,
• credit 75.1.

In addition, upon receipt of fixed assets, a posting is made in the accounting department:

• accrued to the supplier on account debit 08,
• credit 60.

If the object is received free of charge, it is accounted for market priceas a non-current asset. After the disposal of fixed assets from the enterprise, it is necessary to write them off. The write-off procedure is carried out in accordance with the decree of the Ministry of Finance of the Russian Federation.

Every object and all adaptations to it are necessarily subject to accounting if it has been in the possession of the enterprise for more than twelve years. Accounting is done without kopecks. The amount is rounded to rubles. Every month, depreciation is deducted from the original cost from the amount of existing fixed assets.

Evgeny Malyar

# Business vocabulary

Transactions, formulas, sample documents

In accounting, fixed assets include assets with a value of 40,000 rubles or more. In tax - from 100,000 rubles.

Navigating the article

• Fixed asset accounting
• What IFRS-16 indicates
• Fixed asset accounting transactions
• Fixed asset depreciation and amortization
• Determination of the original cost
• What determines the service life
• Types of depreciation of fixed assets
• Depreciation Methods for Fixed Assets in Accounting
• Lease of fixed assets
• What transactions should the fixed asset lessor make
• Fixed assets transactions from the tenant's perspective
• What is the book value of fixed assets
• How to calculate the average annual value of fixed assets
• Tasks and methods of auditing accounting of fixed assets
• What is the difference between tax accounting and accounting
• Taxation of fixed assets
• Documentation of operations with fixed assets
• Financial statements for fixed assets
• Fixed asset orders
• Documents of title
• Methodical guidelines for fixed assets accounting
• Conclusion

According to established practice and due to requirements russian legislation, enterprises must keep double accounting of fixed assets - tax and accounting. The difference between them exists objectively, and manifests itself in many signs. Tasks for accounting and tax accounting various.

In recent years, the state has done a lot to bring tax and accounting types reporting, but it has not yet been possible to merge these forms into one whole. An article on the general features and differences of tax and accounting approaches to fixed assets accounting.

Fixed asset accounting

The provision of RAS 6/01 in 2019 continues to operate. It is on the basis of this document that certain assets should be classified as fixed assets (OS). The definition of the term is based on the following criteria:

• Use of the considered object for production or management purposes. It is also possible to rent, lease or transfer on the basis of other contractual forms of temporary use by third parties.
• Term useful use the asset is a period of one year or more.
• The object is capable of generating profit in the future.
• The property was not purchased for resale.

The cost of a fixed asset is determined by the accounting policy adopted at the enterprise, but the lower limit is set by clause 5 of PBU 6/01. All assets worth up to 40,000 thousand rubles are reflected in the balance sheet as inventories (MPZ).

It is theoretically possible to use the other listed characteristics of fixed assets to classify objects to them, but this is usually not practiced in accounting. An enterprise may be interested in artificially increasing the value of fixed assets, if there is a need to obtain a loan or attract investors. In other cases, the 1150th line in balance sheet sets the amount of property tax, which increases the fiscal burden of the firm.

Thus, the current regulation of PBU 6/01 provides a certain freedom in the development of an enterprise's accounting policy in terms of classifying an asset as fixed assets.

What IFRS-16 indicates

In addition to PBU 6/01, when drawing up the structure of fixed assets, the accountant can be guided by another official document.

The IFRS-16 standard provides for the classification of fixed assets into the following types of objects:

• land resources;
• buildings and other structures;
• cars and equipment;
• vehicles (cars, ships, airplanes, etc.);
• furniture and other interior items;
• office equipment.

Explanation of the abbreviation IFRS - International Financial Reporting Standards.

Fixed asset accounting transactions

All actions performed with the fixed assets from the moment they are received at the enterprise and ending with liquidation (writing off the balance sheet) must be documented. What account is involved in each specific operation will be described below.

The current chart of accounts provides for postings to fixed assets in accounting. For convenience, they are tabulated. Accounting for movement involves the following actions in the 1C program (you can also do this in the balance sheet on paper).

As a rule, the income generated by the sale of a fixed asset is not included in the sales proceeds (it is referred to as non-sales income).

Accounting forms for fixed assets in a warehouse, purchased but not put into operation, are reflected in the subaccount "Fixed assets in warehouse (in stock)" of account 01 "Fixed assets".

Fixed asset depreciation and amortization

In the process of operation, fixed assets for the most part age. The exception is land resources, the service life of which is not limited by anything.

Monthly deductions to a special fund for fixed assets are made at the initial cost and are called depreciation. Wear calculation is performed based on two main parameters:

• initial cost;
• useful life of the object.

Determination of the original cost

The basis for the initial valuation of an asset related to property, plant and equipment is the documented actual amount spent on putting it into operation. In addition to the purchase price, this concept includes direct costs:

• for delivery;
• preparation of the installation area;
• unloading;
• adjustment;
• overheads;
• other possible actions related to achieving serviceability.

If the fixed asset was purchased on credit, then in most cases it should be accounted for only by the principal amount (body), without interest paid. The exception is the situations provided for by IFRS 23.

What determines the service life

The standard service life of the OS cannot be less than a year, but for each object it is determined individually, taking into account several factors:

• passport data and recommendations of the manufacturer;
• the expected intensity of operation;
• the specifics of maintenance;
• expected obsolescence;
• legal and other regulatory restrictions.

Types of depreciation of fixed assets

The complete or partial loss of the main asset of its useful operational properties, and, consequently, its depreciation, can occur for two main reasons:

Physical deterioration

Occurs as a result of the impact of harmful factors acting on the object during its use or storage. This concept includes a set of processes of friction, oxidation and other physicochemical phenomena that accompany all material objects. The intensity of this type of wear is influenced by:

• the rate of operation;
• quality indicators of an object that set its durability;
• quality of fixed assets;
• external working conditions and technological features of the environment;
• personnel qualifications;
• thoroughness and timeliness of prevention, maintenance.

The degree of physical deterioration is determined by two methods:

• Expert, in which the state of the object is assessed by specialists who compare objective parameters with reference ones.
• Analytical, providing for the account of the standard operating life.

Obsolescence

It is expressed by a critical decrease in the efficiency of using the OS for commercial purposes due to conceptual obsolescence. The best computer produced in the mid-90s is a clear example. Even if it has been in the warehouse for the whole past time in a packed form, it does not meet today's requirements for computing.

The division of obsolescence into two types is accepted. The first form is associated with a reduction in the cost of replacement analogs. In other words, the same object can now be bought cheaper. Determine the degree of obsolescence of the first form using the formula:

Where:
MI1 - indicator of obsolescence of the first form;
OSB - the cost at which the accounting unit is listed on the balance sheet;
SALT - the amount that will cost the restoration or renewal of a fixed asset in current market conditions.

The emergence of obsolescence of the second form is due to the emergence of more progressive production methods and technologies. It is theoretically possible to work "the old fashioned way", but the reproduction of a commercial product becomes less profitable, and its implementation is a problem due to competition.

The degree of obsolescence of the fixed asset of the second form is calculated by the formula expressing the relative increase in the efficiency of new means of production:

Where:
MI2 - obsolescence of the second form;
PNS - the productivity of the new means of production in the units of measurement adopted at the enterprise (for example, pieces per hour);
PSS is the productivity of the old fixed asset in the same units.

Within the second form of obsolescence, there is also a division into subcategories. He can be:

• Partial - if not all of its production value has been lost. In some cases, an obsolete facility can be used in secondary process areas or operations with acceptable efficiency.
• Complete - when further exploitation entails losses. The outdated OS is waiting for dismantling and disposal.
• Hidden. There are no new, more productive fixed assets yet, but it is known that they are being developed.
• External. This subtype of obsolescence of the second form manifests itself under the influence of factors that do not depend on the internal policy of the enterprise. For example, the production of manufactured products may be restricted or prohibited by a decision of the authorities.

Regardless of the form of obsolescence, technological progress is the cause. It also affects some intangible assets (software, technical documentation, etc.).

Depreciation Methods for Fixed Assets in Accounting

Accounting uses four main methods of depreciation, depending on the nature of the asset, legal regulations and self-interest.

When linear method the cost of fixed assets is written off evenly during the useful life. For example, if a machine is designed to operate for five years, then 20% of its initial cost will be depreciated each year.

Decreasing balance method accrual of annual depreciation by the same percentage as for linear, but for the amount not of the original, but of the residual value. If we take an example with the same machine, then in the first year its cost will also decrease by 20%, but then the process will go slower (in the second year 16% will be written off, that is, a fifth of 80%, etc.). This non-linear method allows for faster depreciation of fixed assets in the initial period of its operation, and then reduce its share in the cost of the product.

The third method is called "By the sum of numbers", and is based on the addition of natural numbers that form the life of the object. Despite its long name, it is quite simple. If we take the same example with a machine, then its depreciation will occur at an accelerated rate in the first years of use:

This means that in the first year, depreciation will be one third of the initial cost. In the second year, 40% will be written off:

This method allows for accelerated depreciation.

And finally, the fourth way is that the value of the fixed asset is converted into the price of the manufactured product in proportion to the volume of its release. For example, it is known that on the said machine it is possible to produce 10 million products during its useful life (5 years) without compromising quality. If it has already made 5 million units, then it should be amortized by half.

Clause 5 of PBU 6/01 and article 256 Of the Tax Code RF clearly indicate that objects worth less than 40,000 rubles are not subject to depreciation.

Lease of fixed assets

In Russia, the legal aspects of leasing are regulated by Chapter 34 of the Civil Code of the Russian Federation. Business entities can transfer for temporary use on a commercial basis various objects, including fixed assets. In this case, the lessor remains the owner of the property, and the lessee uses the asset during the period specified in the contract. An exception is leasing, the terms of which provide for a phased redemption.

What transactions should be made to the fixed asset lessor

As in other business transactions, in this case, the relationship between the parties reflects the accounting. The rented objects are transferred to the category of profitable investments, which, in accordance with the current chart of accounts, is indicated by the posting Dt01 - Kt03.

On account 03, according to PBU 6/01, profitable investments are accumulated.

Income earned by the lease of fixed assets is recorded on accounts 90 and 91 ("Sales" and "Other income and expenses", respectively). In this case, some features should be taken into account:

• If the lease of fixed assets is the main income of the enterprise, then, on the basis of clause 5 of PBU 9/99, it is considered revenue and is recorded on account 90.
• Account 91 ("Other income") is used if the business structure has another main source of profit (paragraph 7 of the same PBU).

The transactions reflecting the lease of the asset are as follows:

Notes. Depreciation of leased fixed assets is accumulated on account 91, that is, it is referred to income, due to which this asset may be restored in the future. Income tax is charged on the proceeds.

The leased object is still listed on account 01 as a fixed asset. It is not transferred to account 03, because the lease provides for temporary use. After the end of the contract, the asset can be used again for own needs.

Fixed assets transactions from the tenant's perspective

The leased fixed assets are accounted for on off-balance sheet account 001. The cost of the object is indicated in accordance with the lease agreement.

The capitalization of the leased fixed asset is carried out at Dt001. When the property is returned, the posting is completed at Kt001.

Rental payments are accounted for as expenses, included in the cost of the product produced by the lessee, and affect the calculation of income tax.

What is the book value of fixed assets

Fixed assets are reflected in the balance sheet at a cost called residual. The calculation formula is simple:

Where:
O - residual value;
F is the initial cost;
S is the amount of accrued depreciation.

In most cases, during operation, the book value decreases. After the tax refund, VAT is also deducted from it.

Changes in the initial carrying amount of fixed assets are possible in the following cases:

• completion or reconstruction of real estate, resulting in an increase in the price of the object;
• improvement of the means of production;
• partial liquidation of fixed assets;
• revaluation.

Revaluation or depreciation of fixed assets in the company can be done once a year or less. The justification for these actions are supporting documents or bringing the value in line with market realities (indexation).

Modernization and reconstruction of fixed assets at the enterprise in 2019 differ from repairs according to the criterion of changes in the technical and economic indicators of the depreciable property. In cases where they increase, this is an upgrade. If the goal is to restore the previous characteristics and properties lost during operation, then repairs take place.

The Federal Law "On Appraisal Activity" establishes the following types of fixed assets value:

• Market - represents the amount required to purchase an analogue, or the price at which it can be sold without problems.
• Restorative - the sum of costs required to bring the object to the state in which it was at the time of the last assessment.
• Substitutional - the same as the restoration, but with the use of modern, cheaper technological advances and also taking into account the actual wear and tear.
• Investment - the amount withdrawn in order to attract shareholders, adjusted for the maximum profitability of financial investments.
• Liquidation - approximately corresponds to the market, but somewhat lower. At this price, the asset can be guaranteed and quickly sold.
• Recycling - is made up of the cost of useful materials and liquid components generated during the dismantling of the object minus the cost of disassembly, sorting, etc.

How to calculate the average annual cost of fixed assets

This indicator is needed to fill out Form 11 and other statistical documents, as well as for internal analysis of the dynamics of enterprise development. There are two main methods to determine the average annual cost of fixed assets: simplified and accurate.

As a rule, solving this problem for an individual entrepreneur on the simplified tax system is not difficult. Have individual entrepreneur valuable assets at a glance and everything in sight. For him, this is the average figure between the values \u200b\u200bat the beginning and end of the year. The difference between the values \u200b\u200bis due to depreciation. If the OS is sold in some month, then this is easy to take into account, if necessary.

In the case of a large company, LLC or CJSC, everything is not so simple. Complex and expensive equipment can be written off or purchased, and this happens unevenly. The most accurate result will be obtained if you perform calculations using the formula:

Where:
СГС - the average annual cost of fixed assets;
CH i - the cost of fixed assets at the beginning of each month;
CK i - the cost of fixed assets at the end of each month;
i - the ordinal number of the month.

Payment average annual cost the active part is produced in a similar way, however, in order to separate it from the total amount of fixed assets, synthetic and analytical accounting is required.

Tasks and methods of auditing accounting of fixed assets

In order to avoid possible fines for violation of the requirements of regulatory enactments in force in Russia, enterprises conduct an audit of fixed assets accounting. This activity implies the control of the following facts:

1. Fixed assets numbered in balance are in stock, and their condition corresponds to the specified one.
2. Documentary support of operations with fixed assets (arrival, disposal, revaluation, etc.) is maintained correctly.
3. Depreciation is done properly.
4. All taxes are assessed and paid.
5. Objects attributed to the OS are justified.

If a shortage is identified, the auditor reflects it in a collation statement. The result in the form of an act serves as a guide for eliminating violations. If they are found by a government audit, penalties will inevitably be imposed, possibly very severe.

What is the difference between tax accounting and accounting

Differences between tax and accounting are due to the fact that they are governed by different regulatory documents.

The Tax Code of the Russian Federation determines its criteria for classifying fixed assets. In the Tax Code of the Russian Federation, the minimum cost in 2019 is set at one hundred thousand rubles (according to PBU 6/01 - 40 thousand rubles).

Thus, non-depreciable property is charged to material costs at the time of commissioning, and the taxpayer sets the time of its write-off independently, based on the estimated period of use or other considerations.

But it's not just the 2019 limit that makes the difference. They manifest themselves for the purposes of each of the accounting systems:

• Tax accounting determines the tax base.
• Accounting allows you to judge the efficiency of a commercial organization.

Discrepancies between tax and accounting approaches to accounting are a topic for a separate detailed study. It will hardly be possible to eliminate them completely in the near future, but work towards rapprochement is constantly being carried out.

Taxation of fixed assets

The article has already described how to capitalize a fixed asset, how to sell it, but one more important issue remains - taxation.

You should start with one of the main fiscal obligations of any business entity - VAT.

Value added tax is levied on all transactions involving the acquisition, sale, repair and lease of fixed assets without exception. It is charged under the simultaneous presence of three necessary conditions:

1. The fixed asset was acquired for activities subject to VAT.
2. The fixed asset is put into operation.
3. The acquisition of the fixed asset is confirmed by a correctly issued invoice.

If the fixed asset is purchased free of charge, then its cost is included in revenue side... Profit tax is charged on this amount, as well as on the sale of products produced by this OS.

The sale of a fixed asset in accounting is treated as a sale, 20% VAT is deducted from the proceeds, if at the time of its acquisition the seller accepted tax deductible. Otherwise, if the cost of fixed assets "hangs" on account 01 together with the input VAT, then the tax should be considered differently:

Where:
S is the sum of the residual value with commissioning costs

Property tax is calculated on the basis of accounts 01 ("Fixed assets") and 03 ("Income investments"), on the basis of articles of the Tax Code of the Russian Federation and other regulatory documents.

The base of taxation is the residual value of the object, equal to the initial cost plus the cost of putting into operation less depreciation by the actual owner (not the former).

Since the beginning of 2013, property taxes have been accrued exclusively on real estate items related to property, plant and equipment.

Documentation of operations with fixed assets

Asset accounting is based on source documents and acts. They can be performed on electronic or paper media in any form, in compliance with required details... Accounting instruction - Resolution of the State Committee on Statistics of the Russian Federation No. 7 dated January 21, 2003.

The approved forms for primary accounting, which can be supplemented, are listed in the table:

Accounting statements for fixed assets

During the entire period of using the OS, all actions performed with it are covered by reporting. The accounting documents in which it is kept are listed in the table:

Fixed asset orders

Due to the importance of fixed assets for each enterprise (they form the basis of its financial solvency), all actions with them (write-off, conservation, inventory, modernization, etc.) are drawn up by orders of the top manager of the organization. They are performed on standard forms (additions are allowed). It is imperative to indicate the reason for this or that action (justification) and other details provided for by the form.

Each of the orders is registered in the INV-23 journal.

A sample order for fixed assets, in this case, their inventory:

Download

Members inventory commission can be listed in the text of the document indicating their full name and positions, or appointed by a separate order.

A sample order for creating a commission for OS inventory can be downloaded from the link:

Download

Documents of title

Documents for the purchase of fixed assets are, as a rule, stored not in the accounting department, but by the chief lawyer, but they are also related to accounting. This is a confirmation of the legality of ownership of the OS.

For example, a sales contract looks like this:

Download

An enterprise can also own property on the basis of gratuitous transfer contracts, barter agreements and other documents of title.

Methodical guidelines for fixed assets accounting

The accounting procedure for fixed assets is regulated by the fundamental document - "Methodological instructions for the accounting of fixed assets", approved by order No. 91n of the Ministry of Finance of the Russian Federation of 13.10.2003.

In addition, the internal standards of the enterprise are also practiced, established within the legal limits. In particular, the accounting policy is determined by a special order, which once and for all (as long as the organization exists) specifies the rules of accounting, tax and financial reporting.

According to article 1 of the Accounting Law, accounting policies the principles, methods and procedures used by the company in the process of preparing financial statements.

In the order about accounting policy reflects not only the organization of accounting, but also the rules of accounting assessment.

The internal regulations also include the job description of an accountant for accounting for fixed assets (if such a position is provided for by the staffing table) or the chief accountant.

Conclusion

Tax accounting differs from accounting in its tasks, legal basis and some procedural points.