Fixed assets accounting. Fixed asset inventory accounting. Receipt of fixed assets as a contribution to the authorized capital

Fixed assets- assets in respect of which the following conditions are simultaneously fulfilled:

a)the object is intended for use in the production of products, in the performance of work or the provision of services, for the managerial needs of the organization, or for provision by the organization for a fee for temporary possession and use or for temporary use;

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

in)the organization does not imply the subsequent resale of this object;

d)the object is able to bring the organization economic benefits (income) in the future. The fixed assets of the organization in order to systematize their accounting should be classified by purpose - into production and non-production. Classification on this basis is necessary,as it determines, in particular, the mechanism for attributing depreciation deductions to the expenses of the organization.

According to the degree of use, fixed assets are divided into those located:in operation; in stock (reserve); at the stage of completion, retrofitting, reconstruction and partial liquidation; on conservation.

Depending on the existing rights to objects, fixed assets are subdivided into fixed assets:

Owned by the organization (including those leased);

Those located at the organization in operational management or economic management;

Received by the organization for rent.

Based on the designation criteria associated with the types of activities carried out using fixed assets and the products and services produced as a result of these activities, fixed assets are grouped in the All-Russian Classifier of Fixed Assets OK 013-94 (OKOF).

Unit accounting fixed assets is an inventory item.

For each object, the initial, residual and replacement cost, useful life are determined.

Change in the original cost of fixed assets,in which they are accepted for accounting, it is also allowed in cases of completion, additional equipment, reconstruction, partial liquidation of fixed assets.

The organization can revalue fixed assets.

The cost of property, plant and equipment is repaid through depreciation. The task of calculating depreciation is to create a fund of funds for the complete restoration of an object after the expiration of its useful life. Depreciation is charged in one of the following ways:linear method; diminishing balance method; method of writing off the value by the sum of the number of years of useful life; method of writing off the cost in proportion to the volume of products (works).

1. The concept of fixed assets

The production and economic activity of the enterprise is ensured not only through the use of material, labor and financial resources, but also at the expense of fixed assets - means of labor and material conditions of the labor process.

The means of labor are machine tools, working machines, transmission devices, etc., and the material conditions of the labor process are production buildings, vehicles, etc.

The OS includes those tools that at the same time fulfill the following conditions:

They are used in the manufacture of products, in the performance of work and in the provision of services, or for the management needs of the organization;

Used for a long time, i.e. useful life more than 12 months;

The Organization does not anticipate the subsequent resale of these assets;

Ability to bring economic benefits to the organization in the future.

2. Tasks of accounting for fixed assets

Control over the safety and availability of fixed assets in the places of their use, correct documentary registration and timely reflection in the accounting of their receipt, disposal and movement;

Control over the rational use of resources for the reconstruction and modernization of fixed assets;

Calculation of the share of the cost of fixed assets in the form of depreciation deductions for inclusion in the costs of the organization;

Control over the efficiency of using working machines, equipment, production areas, vehicles and other fixed assets in order to carry out repairs in a timely manner;

Control over the safety of objects transferred to conservation.

These tasks are solved with the help of properly executed documentation and subject to ensuring the correct organization of accounting for the availability and movement of fixed assets, calculations for their depreciation and accounting for repair costs both in the places of their operation and in the organization as a whole.

3. Classification of fixed assets

OS classification.

1. by appointment OS are subdivided into:

Production fixed assets of the main activity;

Production OS of auxiliary and service industries;

Non-production (housing and communal and cultural and domestic purposes)

2. by typeFixed assets are subdivided into: buildings, structures, transmission devices, machinery and equipment, vehicles, tools, production inventory, household inventory, draft animals, perennial plantations, capital costs for land improvement, cost land plots, other fixed assets.

3. by degree of use:

In operation,

In stock (reserve)

At the stage of completion, additional equipment, reconstruction

On conservation.

4. depending on the rights are subdivided into: own, leased, objects that are in the organization's operational management or economic management and received by the organization in trust management free of charge.

4. Valuation of fixed assets

In accounting and reporting, fixed assets are reflected by original costwhich is defined for an object:

Manufactured at the enterprise itself, as well as purchased for a fee from other organizations and persons - based on the actual costs of reimbursement or acquisition of these objects, including the cost of delivery, installation, installation;

Contributed by the founders on account of their contributions to authorized capital - by agreement of the parties (agreed cost);

Received from other organizations and persons free of charge, as well as subsidies from a government body - at market value at the date of acceptance to the BU.

Residual value is determined by subtracting the amount of depreciation of the asset from the original cost. Fixed assets are reflected in the balance sheet by residual value.

Replacement cost - is the cost of reproduction of fixed assets in modern conditions, i.e. this is the value of the objects, based on the current prices at the time of revaluation.

5. Documentation of fixed asset accounting operations

Incoming fixed assets are drawn up by an act of acceptance and transfer of the fixed assets object (form No. OS-1) in 1 copy. In the accounting department, on the basis of the act, an OS inventory card is drawn up (form No. OS-6). Acceptance of completed work on the completion and retrofitting of the facility, performed in accordance with the procedure capital investments, draw up an act of acceptance and delivery of the repaired, reconstructed, modernized OS objects (form No. OS-3).

Internal movement of the fixed asset is drawn up on an invoice for the internal movement of the fixed asset (form No. OS-2).

Operations for the liquidation of all fixed assets are drawn up by an act for the write-off of the fixed asset (form No. OS-4).

Synthetic accounting of the availability and movement of fixed assets is kept on the active, balance account 01 at the initial cost. Debit balance - reflects the amount of the initial value of the operating and being in stock and on conservation of the company's own fixed assets. The debit turnover reflects the receipt, the loan turnover - the disposal of objects for various reasons.

General Provisions accounting for fixed assets of the enterprise in market conditions. Organization of fixed assets accounting. Types of fixed assets repair and organization of their accounting.

Russian Academy of Economics. G.V. Plekhanova

INTERSECTORAL INSTITUTE FOR ADVANCING AND RETRAINING OF LEADERSHIP AND SPECIALISTS

FACULTY FOR RETRAINING SPECIALISTS WITH HIGHER EDUCATION

COURSE WORK

Fixed assets accounting.

Group

Listener

Teacher

1.1 Fixed assets as an accounting object.

Their classification and assessment ……… ... ………………… ..p. 4

1.2 Forms primary documents for fixed assets accounting …………………………. ……. …………………… ..p. 8

1.3 Main normative documents. ……………… ..… p. nine

ChapterII. Organization of accounting of fixed assets ……………………………………………… ...… .p.10

2.1 Accounting for the availability and receipt of fixed assets ........ page 10

2.2 Accounting for depreciation of fixed assets ……… .. ……… p. 14

2.3 Types of fixed assets repair and organization of their accounting ………………………………………………….….… .P. 17

2.4 Accounting for disposal of fixed assets …………… ..… .. …… page 19

2.5 Inventory and revaluation of fixed assets ... page 22

Introduction.

Production and economic activity of enterprises is ensured not only through the use of material, labor and financial resources, but also through fixed assets - means of labor and material conditions of the labor process.

Means of labor - machine tools, working machines, transmission devices, tools, etc., and the material conditions of the labor process - production buildings, vehicles and others.

A distinctive feature of fixed assets is their repeated use in the production process, the preservation of the original appearance (form) for a long period. Under the influence of the production process and the external environment, they wear out gradually and transfer their initial value to production costs during their standard service life by charging depreciation (depreciation) at established rates.

Formation market relations in the country makes a new approach to the setting of accounting in certain areas of the financial and economic activities of enterprises and organizations, including accounting for fixed assets and their taxation.

In conditions of limited financial resources in modern conditions of economic development, a high degree of depreciation of fixed assets essential acquires a choice of accounting policies at enterprises to attract investment and renew fixed capital.

In recent years, the regulatory framework for accounting for fixed assets has changed significantly. Along with the release of the Law of the Russian Federation "On accounting", the Regulation on accounting "Accounting for fixed assets" (PBU 6/97) was introduced. Goskomstat of Russia has developed and put into effect standard intersectoral forms of primary accounting records for fixed assets accounting. There have been serious changes and additions to the Laws of the Russian Federation "On the Basics of the Tax System in the Russian Federation", "On Value Added Tax" and a number of other Laws of the Russian Federation. By order of the Ministry of Finance of the Russian Federation of 20.07.98, No. 33n, Methodological Instructions for the accounting of fixed assets were approved. From January 1, 1999, part one was put into effect Of the Tax Code Russian Federation.

These and other regulatory documents have made significant changes in the technique and methodology of accounting and taxation of fixed assets.

Fixed assets play a huge role in the labor process, since they together form the production and technical base and determine the production capacity of the enterprise.

Over a long period of use, fixed assets enter the enterprise and are transferred to operation; wear out as a result of operation; undergo repairs, with the help of which their physical qualities are restored; move within the enterprise; retire from the enterprise due to dilapidation or inexpediency of further use. One of the indicators of the effective use of fixed assets is an increase in: their work time (by reducing downtime); shift ratio; productivity (based on the introduction of new equipment and technology); return on assets (i.e. increase in production, volume of work and services performed for each ruble of fixed assets).

Enterprises have the right to own, use and dispose of fixed assets: transfer or sell to other enterprises free of charge, exchange, lease, buildings, structures, equipment, vehicles, inventory belonging to them, write off the balance sheet if they are worn out or morally obsolete, regardless of whether they are fully depreciated or not.

The main tasks of accounting for fixed assets are:

Control over the safety and availability of fixed assets at the places of their use; correct documentary registration and timely reflection in the accounting of their receipt, disposal and movement;

Control over the rational spending of funds for the reconstruction and modernization of fixed assets;

Calculation of the share of the value of fixed assets in connection with use and depreciation to be included in the costs of the enterprise;

Control over the efficiency of using working machines, equipment, production areas, vehicle and other fixed assets;

Accurate determination of the results from write-off, disposal of fixed assets.

These tasks are solved with the help of proper documentation and ensuring the correct organization of accounting for the availability and movement of fixed assets, calculations for their depreciation and accounting for the costs of their repair.

Thus, taking into account the above tasks facing an accountant at an enterprise, let us consider their implementation on the example of a specific organization (LLC "Career"). To do this, we will identify the degree of compliance with the current legislation of accounting for fixed assets in the following main areas:

The essence of fixed assets, their classification and valuation,

Accounting for their presence and movement;

Accounting for depreciation of fixed assets;

The choice of accounting policy for their repair;

Accounting for disposal of fixed assets;

Organization of accounting based on financial capacity business entity;

Inventory and revaluation of fixed assets;

Identification of shortcomings according to the results of the study;

Suggestions for their elimination.

Chapter I. General provisions for the accounting of fixed assets of the enterprise in market conditions.

1.1 Fixed assets as an accounting object. Their classification and assessment.

Accounting regulation "Accounting for fixed assets" PBU 6/97 (approved by the Order of the Ministry of Finance of the Russian Federation dated 03.09.97, No. 65n and registered with the Ministry of Justice of the Russian Federation on 13.01.98, No. 1331) defines fixed assets as part of the property used in as a means of labor in the production of products, performance of work or provision of services, or for managing an organization during period exceeding 12 months, or a normal operating cycle if it exceeds 12 months.

This definition as a whole does not differ from the definition of fixed assets, the content of which is given in clause 46 of the Regulations for accounting and reporting in the Russian Federation (approved by order of the Ministry of Finance of the Russian Federation dated 27.08.98, No. 34n).

In accounting, fixed assets include labor instruments worth over 100 MM OT per unit and a service life of more than 1 year. At the moment, this limit per unit should be not less than 8 thousand 349 rubles.

The time during which it is expected to receive income from the operation of a specific object or the performance of certain functions by it in a given period is considered in the accounting as a useful life.

The organization sets this period independently (if it is not defined in a centralized manner or is not specified in the technical documents for a specific object), taking into account:

1.the specific operating conditions of the facility, taking into account the planned number of work shifts, scheduled preventive maintenance, the presence of an aggressive environment and other factors;

2. the expected performance of the facility, taking into account its technical and economic indicators;

3. operating restrictions in force (eg lease term).

The accounting unit for property, plant and equipment is inventory item - a complete device with all the devices, or structurally - a separate object capable of independently performing the necessary functions in accordance with its purpose. If a device consists of several parts with different useful lives, then each of them is considered in the accounting as an independent inventory item.

In analytical accounting, fixed assets are shown based on the nature of use: in operation, in stock, reserve.

The boundaries of property rights are also taken into account, within which the organization influences the nature of their use: owned entirely by the enterprise, including those leased out, received on lease or under operational or economic management.

In the organization of accounting for fixed assets, their classification and assessment are important, which has a direct impact on the amount of depreciation (depreciation) included in production costs.

Fixed assets are classified according to the following criteria:

1. Having a material - natural form, the so-called tangible fixed assets and "intangible" - intangible fixed assets (intangible assets).

Tangible fixed assets in the balance sheet are presented in the section “Non-current assets” under the item “Fixed assets” with the explanation: “land plots and natural resources”, “buildings, machinery and equipment”, that is, non-depreciable and depreciable ones are clearly distinguished.

2. The degree of human participation in the creation of individual objects:

a). direct participation - the so-called "man-made fixed assets" (buildings, cars, etc.);

b). Without human participation - the so-called "non-human-made fixed assets" (land plots and natural resources - water, subsoil and other natural resources).

3. Branches of the national economy (24 branches, including industry, operations with real estate, information and computing services, general commercial activities to ensure the functioning of the market, etc.).

4. Groups.

The list of groups is established by the All-Russian Classifier of Fixed Assets (OKONF). It is part of the Unified System of Classification and Coding of Technical, Economic and Social Information (ESKK) of the Russian Federation and was developed to replace the All-Union Classifier of Fixed Assets. OKOF was put into effect from 01.01.96.

It includes tangible and intangible fixed assets. Tangible fixed assets are represented by the following groups:

1. buildings;

2. structures;

3. machinery and equipment;

4. measuring and regulating instruments and devices;

5. dwellings;

6. computers and office equipment;

7. vehicles;

8. tool;

9. production and household equipment;

10. working, productive and pedigree livestock;

11. perennial plantings;

12. other types of material fixed assets.

Clause 2.2 of PBU 6/97 and the Regulation on accounting and reporting in the Russian Federation specifies the above list of groups. So, the third group is called "workers and power machines and equipment", and the ninth - "production and household inventory and accessories." There is no fifth group - "dwellings". It is included in the first group - "buildings". At the same time, the following groups are additionally distinguished in both normative documents:

Capital investments in the radical improvement of land and in leased facilities;

Land plots, objects of nature management;

Capital investments in perennial plantings.

In the Regulation on accounting, “on-farm roads” are separated as an independent group.

5. Functional purpose, ie the nature of participation in the production process:

a) .industrial - production;

b). industrial purpose of other branches of the national economy;

c). non-production (objects of the social sphere).

6. The degree of use in the production process:

a). operating, i.e. being in operation, functioning;

b). Dormant, i.e. installed, but not operated (for example, under repair, under construction, etc.);

in). in stock, that is, not installed and intended for replenishment of retired objects;

d). in a state of conservation.

7. Affiliation:

a). own;

b). rented.

Assessment is of great importance when putting on the balance sheet of an inventory object and its further operation. The principle of unity and reality of the assessment of this type of property is a determining factor in organizing the accounting of fixed assets.

The principle of unity appraisal of fixed assets means the establishment of a unified methodology for their accounting in various organizations, regardless of the organizational and legal form of ownership.

The principle of reality discloses the actual value of an item in property, plant and equipment at a specific date.

In the current accounting of fixed assets, four types of valuation are used: initial, restoration, residual and liquidation.

Initial cost represents a historical assessment of a specific name of an object when it is accepted for accounting and includes:

The contractual (sale) price paid by the buyer to the seller;

The amount of information and consulting services to facilitate the acquisition;

Customs and other payments;

Registration fees, government fees and other similar payments;

The cost of services of intermediary organizations;

Non-refundable taxes paid on the purchase of fixed assets;

Other costs, including general business expenses, directly related to the acquisition, construction or manufacture of an item of property, plant and equipment.

When fixed assets are deposited as a contribution to the authorized (pooled) capital of an organization, the initial cost of an object is recognized as its contractual value, agreed upon with its founders (participants), unless otherwise provided by the current legislation.

In barter transactions, the initial value is the value of the property being exchanged in the assessment accepted in the accounting of the transferring party.

In cases of gratuitous receipt, the object becomes registered at the market price valid in the given region on the date of its posting.

Changes in the initial cost of an object during its useful life are not allowed, except for the following cases:

Completions;

Additional equipment;

Reconstruction;

Partial liquidation.

The result (increase +, decrease -) from the change in the initial cost of the object is attributed to the additional capital of the organization.

Replacement cost- the cost of reproduction of the exploited fixed assets based on modern prices and modern conditions for the manufacture of similar objects.

The conversion of the original cost of fixed assets to the replacement value is made as a result of their revaluation, the date and procedure for which are determined by the Government of the Russian Federation.

Residual value is considered as the real value (excluding modern conditions of their reproduction) at a certain date. It is calculated by subtracting from the initial cost of the object the amount of its depreciation over the period of operation.

Liquidation value - the cost of useful waste (scrap metal, spare parts, firewood, etc.) received after the liquidation or sale of the facility and taken into account in the conditional assessment.

There is also a distinction between amortized cost - the cost that will be transferred to the newly created product during the period of operation of the corresponding object. It is calculated by excluding its liquidation part from the original cost. If there is no such part during the liquidation period, then the amortized cost will coincide with the liquidation one.

1.2 Forms of primary documents for fixed assets accounting.

Forms of primary documentation for accounting of fixed assets were approved by the Resolution of the State Statistics Committee of Russia dated October 30, 1997 (as amended on July 2, 1999) No. 71a. In accordance with this decree, organizations are required to apply the following primary accounting documents to register operations on the movement of fixed assets:

The act (consignment note) of acceptance - transfer of fixed assets in the form No. OS - 1 - for registration of the receipt, disposal and internal transfer of fixed assets;

Acceptance certificate - delivery of repaired, reconstructed and modernized facilities in the form No. OS - 3 - for registration of operations on transfer of fixed assets for repair and acceptance from repair;

Report on the write-off of fixed assets in the form No. OS - 4 - for registration of operations for the liquidation of fixed assets (except for vehicles);

Act for the write-off of vehicles in the form No. OS - 4a - for registration of operations for the liquidation of vehicles;

Inventory card for accounting of fixed assets in the form No. OS - 6 - for registration of item-by-item accounting of fixed assets;

Equipment acceptance certificate in the form No. OS - 14 - for registration of the equipment accepted for the record intended for capital construction;

Acceptance certificate - transfer of equipment for installation in the form No. OS - 15 - for registration of operations for the delivery of equipment requiring installation to construction organizations;

The act on revealed equipment defects in the form No. OS - 16 - for registration of the equipment acceptance, according to which it is necessary to draw up a complaint to the supplier.

For each item of fixed assets, an accounting card with a detailed description must be kept. In organizations with a small number of fixed assets, it is allowed to keep records in the inventory book with the necessary information about the object. A responsible person is assigned to each object.

In accordance with clause 26 of the Regulation on accounting and reporting in the Russian Federation, the procedure and number of inventories of fixed assets (as well as other property) in reporting year are determined by the head of the organization, except in cases where the inventory is mandatory. In accordance with paragraph 27 of this provision, an inventory is mandatory:

When changing financially responsible persons;

When revealing the facts of theft, abuse or damage to property;

In case of natural disaster, fire or other emergenciescaused by extreme conditions;

When reorganizing or liquidating an organization;

When transferring property for rent, redemption, sale;

Before drawing up the annual accounting statements (except for property, the inventory of which was carried out not earlier than October 1 of the reporting year).

An inventory of fixed assets can be carried out once every three years. The procedure for carrying out an inventory is regulated in the Methodological Guidelines for the Inventory of Property and Financial Liabilities (approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49).

1.3 Main regulatory documents.

1. Federal Law of the Russian Federation "On accounting" (signed by the President of the Russian Federation on November 21, 1996, No. 129, taking into account changes and additions).

2.On the organization of accounting for federal property. Resolution of the Government of the Russian Federation of 03.07.98, No. 696.

3. Regulation on accounting "Accounting for fixed assets" PBU 6/97 (approved by order of the Ministry of Finance of the Russian Federation dated 03.09.97, No. 65n and registered with the Ministry of Justice of the Russian Federation dated 13.01.98, No. 1451).

4. Regulations on accounting and financial reporting in the Russian Federation (approved by order of the Ministry of Finance of the Russian Federation of July 27, 1998, No. 34n).

5. Plan of accounts for accounting of financial and economic activities of enterprises and Instructions for its application (approved by order of the Ministry of Finance of the USSR dated 01.11.91.G. No. 56 and recommended for use in the territory of the Russian Federation by a letter of the Ministry of Economy and Finance of the RSFSR dated 19.12.91 No. 18-5; with amendments approved by orders of the Ministry of Finance of the Russian Federation of 28.12.94, No. 173 of 28.07.95, No. 81).

6. Regulation on accounting of long-term investments. Letter of the Ministry of Finance of the Russian Federation dated 30.12.93, No. 160.

7. Regulation on accounting of fixed assets (funds) of state, cooperative (except collective farms) and public enterprises and organizations (annex to the letter of the Ministry of Finance of the USSR dated 07.05.96, No. 30).

8. Regulations on the procedure for calculating depreciation deductions for fixed assets in the national economy (approved by the USSR State Planning Committee, USSR Ministry of Finance, USSR State Statistics Committee, USSR State Committee on Statistics, USSR State Committee for Construction, No. VG-21-D dated 29.12.90).

9. Uniform norms of depreciation deductions for the complete restoration of fixed assets of the national economy of the USSR (approved by the Decree of the Council of Ministers of the USSR dated 22.10.90, No. 1072).

10. Decree of the Government of the Russian Federation of 19.08.94, No. 967 "On the use of mechanisms for accelerated depreciation and revaluation of fixed assets" (as amended by the Decree of the Government of the Russian Federation of 31.12.97, No. 1672).

11. "On the reflection in accounting and reporting of operations related to the implementation of joint activities." Letter of the Ministry of Finance of the Russian Federation of 24.01.94, No. 7 (as amended on 28.12.94, No. 173 and 27.08.95, No. 81).

12. Guidelines for the inventory of property and financial obligations (approved by order of the Ministry of Finance of the Russian Federation of 13.06.95, No. 49).

13.On the procedure for calculating and paying value added tax. Instruction of the State Tax Service of the Russian Federation dated 11.11.95, No. 39.

14.On the procedure for calculating and paying the tax on profit of enterprises and organizations to the budget. Instruction of the State Tax Service of the Russian Federation dated 08/10/95, No. 37.

15. "On state support for the development of leasing activities in the Russian Federation" (approved by the Decree of the Government of the Russian Federation of June 27, 1996, No. 752).

16. Temporary regulation on leasing (approved by the Decree of the Government of the Russian Federation of 29.06.97, No. 633).

17. Instructions "On the reflection in the accounting of operations under a lease agreement" (approved by Order of the Ministry of Finance of the Russian Federation of 17.02.97, No. 15).

Chapter II. Organization of accounting of fixed assets.

2.1 Accounting for the availability and receipt of fixed assets.

Fixed assets can enter the enterprise in one of the following ways:

1.Acquisition for a fee or in exchange for other property;

2.Construction and manufacturing;

3. By making contributions to the authorized capital by the founders;

4. Free receipt;

5. In other cases.

In the case of acquisition, fixed assets are accepted for accounting at their initial cost, which includes all actual acquisition costs, excluding refundable taxes, in particular VAT (in accordance with clause 21 of the Methodological Instructions).

Let us consider the procedure for accounting and taxation of operations for the acquisition of fixed assets in a specific situation that took place in LLC "Career".

An object was purchased, the contractual value of which, excluding VAT, was 450,000 rubles. plus VAT - 90,000 rubles. The intermediary organization was paid 12,000 rubles. (including VAT - 2000 rubles). For consultations on the acquisition, 6000 rubles were paid. (including VAT - 1000 rubles). Travel expenses related to the acquisition of the object amounted to 1,000 rubles. (travel, accommodation, daily allowance, etc.). For the registration of a real estate transaction, a fee of 4175 rubles was collected. When fine-tuning the object to a working condition, the costs of the enterprise itself were made in the amount of 20,000 rubles, including: 11,000 rubles. - Cost of materials; RUB 9,000 - wage own construction site with deductions to non-budgetary social funds. Paid for the services of a third-party organization for the installation of the object in the amount of 15,000 rubles. (including VAT - RUB 2,500). 4500 rubles were paid for the delivery of the transport organization. together with VAT. To purchase fixed assets, a bank loan was taken in the amount of 300,000 rubles.

The following entries were made in accounting:

D-t 51 K-t 90 300000 - received a loan from the bank;

D-t 08 K-t 60 450,000 - the object of fixed assets was capitalized;

D-t 19 K-t 60 90,000 - VAT allocated for the capitalized item of fixed assets;

D-t 60 K-t 51 540000 - the invoice of the supplier of fixed assets has been paid.

Unlike materials, raw materials, IBE, for which VAT is reimbursed from the budget after their posting and payment, to reimburse VAT on fixed assets, it is not enough to post them to account 08 and pay. One of the prerequisites is also the commissioning of fixed assets with the obligatory drawing up of an acceptance certificate in the form No. OS-1.

When purchasing a car, a tax on the purchase of a motor vehicle must be paid to the road funds in the amount of 20 percent of the value of the object excluding VAT. The amount of tax on the purchase of vehicles is reflected in the debit of account 08 and credit of account 67, this amount increases the initial value of the fixed asset.

When purchasing fixed assets from individuals, including entrepreneurs without forming a legal entity, VAT is not accepted for offset, but is included in the initial cost, since individuals are not VAT payers.

When purchasing a non-production facility (for a medical center, recreation center and other purposes), VAT is charged to own sources.

The further scheme of accounting entries is as follows:

D-t 08 K-t 76 4175 - the registration fee for the acquisition of a fixed asset was attributed to an increase in the initial cost;

D-t 76 K-t 51 4175 - registration fee paid.

D-t 08 K-t 60 15000 - reflects the cost of services of the contractor for the installation of equipment (including VAT);

D-t 60 K-t 51 15000 - paid for the services of the contractor;

D-t 08 K-t 60 4500 - reflects the cost of the service of a contractor transport organization for the delivery of an item of fixed assets (including VAT);

D-t 60 K-t 51 4500 - paid for the services of a third-party transport organization;

D-t 08 K-t 60 6000 - consulting services received;

D-t 60 K-t 51 6000 - paid for consulting services;

D-t 08 K-t 76 12000 - the intermediary services of a third-party organization are reflected;

D-t 76 K-t 51 12000 - paid for intermediary services.

Also, the initial cost of fixed assets can be attributed to other costs directly related to their acquisition, such as: registration fees, state duty, insurance duty, insurance payments, payment for the services of appraisers. The Guidelines do not contain an exhaustive list of such costs. The main criterion in determining the costs attributed to the initial cost - they should be directly related to the acquisition, construction and manufacture of an item of fixed assets and bringing them to the state in which they are suitable for use.

It should be noted that account 08 includes travel expenses within the established norms. Amounts in excess of the norms are written off to their own sources. VAT paid on business trip costs within the norms (accommodation and travel) is not allocated or refunded, and must also be charged to 08:

D-t 71 K-t 50 1000 - issued on record cash for a business trip;

D-t 08 K-t 71 1000 - written off travel expenses to increase the initial cost;

D-t 08 K-t 70 9000 - wages have been accrued to its employees for bringing the object of fixed assets to working condition;

D-t 08 K-t 10 11000 - written off materials spent on the addition of fixed assets on their own;

D-t 08 K-t 68 4000 - VAT was charged on the volume of work performed in a household way ((11000+ +9000) x 20%);

D-t 08 K-t 51 21000 - interest on the loan has been paid (for the time from receipt of funds from the bank until the moment the fixed asset is put into operation).

The payment of interest after the entry of the object of fixed assets, for the acquisition of which the loan was taken, is attributed to own sources. Also on own sources include the amount of penalties for late payment of interest or return of the loan amount.

When putting an item of fixed assets into operation, the following postings were made:

D-t 68 K-t 19 90,000 - accepted for VAT offset;

D-t 01 K-t 08 537675 - all costs are written off to the initial cost of the object of fixed assets (24000 + 450,000 + 1000 + 4175 + 6000 + 12000 + + 15000 + 4500 + 21000).

A prerequisite for offsetting VAT, in addition to payment and the production nature of the facility, is the fact that the facility is put into operation with the obligatory drawing up of an acceptance certificate in the form No. OS-1 (VAT on purchased passenger cars and minibuses (subject to their industrial purpose) are not subject to reimbursement from the budget, but refers to an increase in their initial cost.

Thus, the initial cost of the object of fixed assets considered above amounted to 537675 rubles.

In addition, in practice, the enterprise met the construction and manufacture of fixed assets in an economic way (partially with the involvement of contractors). At the same time, the following accounting entries were made in the accounting:

D-t 08 K-t 10 60000 - materials released for construction are written off (VAT on them is refunded after posting and payment);

D-t 08 K-t 13.02 8000 - the depreciation of the MBE and the main ones involved in construction is written off;

D-t 08 K-t 23 9000 - services of auxiliary production are written off (repair of equipment used in construction);

D-t 08 K-t 51 5000 - interest paid on the bank loan received for construction;

D-t 08 K-t 70 15000 - wages were accrued to their workers engaged in construction (construction group, capital construction department, facility security, etc.);

D-t 08 K-t 69 5800 - deductions were made in extrabudgetary funds social insurance for the salaries of their employees.

For the facility under construction, equipment was purchased that required installation, and it is included in the estimate, therefore, the wiring was made:

D-t 07 K-t 60 54000 - equipment was capitalized together with VAT;

D-t 08 K-t 07 54000 - equipment is written off for installation;

D-t 08 K-t 10.70.69 23000 - costs incurred for the installation of equipment on their own.

To carry out part of the work, contractors were involved (for the construction of the roof and its covering):

D-t 08 K-t 60 28000 - reflects the cost of the scope of work of the contractor for the construction of the roof together with VAT;

D-t 08 K-t 80 13000 - costs are taken into account together with VAT for payment of utility services for water, heating, gas, electricity for the facility under construction;

D-t 08 K-t 60 12000 - the cost of work is reflected together with VAT to the contractor design organization for the production of the plan land plot for construction and development of a detailed design of the object.

Contractor services are credited to 08 as accrued, not payable. However, when using the income tax relief on capital investments, only paid services are taken into account.

So, the scope of work performed in an economic way includes:

60,000 - the cost of materials;

8000 - depreciation of fixed assets and MBE involved in construction;

9000 - the cost of auxiliary production services;

15,000 - salary;

5800 - salary deductions;

23000 - costs of installation in-house.

The total cost is RUB 120,800. VAT should be charged on this amount:

D-t 08 K-t 68 24 160 - VAT charged (120 800 x 20%).

The accrual period is equal to the reporting tax period for VAT. The taxable turnover includes all costs, except for equipment and work of contractors.

The scope of work performed by contractors together with VAT was:

28,000 - payment to the contractor for the construction of the roof;

13000 - payment of utilities;

12000 - payment for the project.

Total 53,000 rubles.

When an object of fixed assets is put into operation, the following entries are made in accounting:

D-t 01 K-t 08 53000 - the cost of work performed by contractors is included in the initial cost of fixed assets;

D-t 01 K-t 08 54000 - the cost of equipment is included in the initial cost of fixed assets;

D-t 01 K-t 08 144960 - the cost of work performed in an economic way is included in the initial cost of fixed assets.

Thus, the initial cost of the object will be 256960 rubles. (144960 + 53000 + 54000 + 5000).

As you can see, the complexity of accounting and taxation of capital investments in construction is mainly to separate the work performed by contractors and work performed on their own, that is, in an economic way.

2.2 Accounting for depreciation of fixed assets.

Depreciation of fixed assets is a way of reimbursing the costs associated with the acquisition or construction of fixed assets by transferring the cost of fixed assets to the cost of goods (works, services), and for non-production items - to our own sources.

If materials and raw materials are written off to the cost price as they are written off to production in full, then fixed assets - in parts.

Firstly, this is due to the fact that fixed assets are not transferred directly to products (works, services).

Secondly, the service life of fixed assets exceeds one year.

Thirdly, the cost of fixed assets, as a rule, is high and its inclusion immediately in the cost price will cause undesirable financial consequences.

Depreciation refers to the process of transferring the cost of fixed assets to the cost of production. This process is carried out by calculating depreciation, which is accounted for on account 02 "Depreciation of fixed assets". Account 01 does not correspond with account 02. Depreciation is charged by the following transactions:

D-t 20,23,25,26 K-t 02 - depreciation of fixed assets is charged.

When calculating depreciation, the company transfers part of the cost of fixed assets to the cost of fixed assets, which is equal to the difference between the original (replacement) cost and depreciation.

In the balance sheet, this process is reflected by a decrease in non-current assets, which are accounted for at their residual value.

The procedure for the depreciation of fixed assets is determined by section 3 of the Methodological Instructions for the accounting of fixed assets. Depreciation objects are fixed assets owned by the enterprise on the basis of ownership, economic management, operational management.

Depreciation is not charged on:

Machinery, equipment and other similar means of labor, which are listed in the enterprise as a commodity or finished product;

Fixed assets received free of charge and under donation agreements, as well as objects fully acquired at the expense of budgetary appropriations (if the object is acquired partially at the expense of budgetary appropriations, then depreciation is calculated from a part of the cost equal to the company's own costs. This provision applies only to fixed assets, received and received after January 1, 1998. Fixed assets received in this way in previous periods (before January 1, 1998 (depreciation is charged);

Housing fund;

Objects of external improvement and other similar objects of forestry, road facilities, specialized structures for the navigable environment, etc.;

Productive livestock, buffaloes, deer;

Perennial plantations that have not reached the operational age;

Purchased publications (books, brochures, etc.);

Mobilization capacities, unless otherwise provided by the legislation of the Russian Federation.

Depreciation is suspended in cases of transfer of fixed assets to conservation for a period of at least three months. The procedure for the conservation of fixed assets on the balance sheet is established and approved by the head of the organization, while, as a rule, fixed assets located in a certain complex, an object with a complete production cycle, can be transferred to conservation. The decision on conservation is made by the head of the enterprise, about which a corresponding order is issued. This does not require any coordination with tax authorities and local authorities. Depreciation is also suspended during the period of restoration of fixed assets, the duration of which exceeds 12 months.

In seasonal industries, the annual amount of depreciation is charged evenly during the period of operation of the enterprise in the reporting year. For example, the initial cost of a fixed asset is RUB 600,000. The annual depreciation rate is 10% or 60,000 rubles. The enterprise operates 8 months a year (from May to December inclusive). No depreciation will be charged until May. From May to the end of the year, depreciation should be charged monthly in the amount of 7,500 rubles. (60,000: 8 months).

PBU 6/97 and Methodical Instructions provide four ways of depreciation:

Linear;

Decreasing balance method;

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

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

The linear method speaks for itself - the amounts of deductions are the same for the entire period of operation. The second and third methods above are non-linear. When applying them, the amount of depreciation deductions in previous years more than in subsequent ones. The chosen method must be necessarily reflected in the order on accounting policy... In this case, it is not necessary to use the same method for all fixed assets - the same method can be applied within a group of similar objects.

The depreciation method should not change over the entire useful life. In this regard, for fixed assets that were on the balance sheet before January 1, 1998, depreciation deductions after January 1, 1998, they must be performed only in a linear manner according to the norms established by the decree of the Council of Ministers of the USSR dated October 22, 1990 No. 1072 "On uniform rates of depreciation deductions for the complete restoration of fixed assets of the USSR national economy." The other three methods can be applied to fixed assets accepted on the balance sheet after January 1, 1998.

What depreciation rates should enterprises use? The procedure for applying the norms is contained in the Regulations of December 29, 1990 No. VG-21-D / 144 / 17-24 / 4-73 “On the procedure for calculating depreciation charges”. The depreciation methods set out in PBU 6/97 and Methodological Guidelines have been in effect since January 1, 1998. However, they can be applied in accounting. For the purposes of taxation, the linear method should be used according to the norms established by Resolution No. 1072. These norms are established as a percentage per year. For example, the depreciation rate for an object with an initial cost of 100,000 rubles. is 10% per year. For the year it is necessary to charge the depreciation in the amount of 10 No. from 100,000, that is, 10,000. Depreciation is charged monthly. Thus, the wear will leave 830 rubles per month. (RUB 10,000: 12) and will be charged monthly until the depreciation amount is equal to the original (replacement) cost. After that, the depreciation process stops, although the facility itself can continue to operate. On account 01 there will be an amount of 100,000 rubles for this object, on account 02 - also 100,000 rubles.

By objects non-production purpose depreciation is attributed to its own sources by the following entry:

D-t 88 K-t 02 - depreciation of non-production fixed assets was written off.

When a fixed asset object is put into operation, an acceptance certificate must be drawn up in accordance with the OS - 1 form. The date of drawing up the act will be the date of commissioning. Depreciation begins on the 1st day of the month following the month of entry and ends on the 1st day of the month following the month of disposal.

The use of accelerated depreciation in certain cases is regulated by the Decree of the Government of the Russian Federation of August 19, 1994 No. 967 "On the use of the mechanism of accelerated depreciation and revaluation of fixed assets." The rate of deductions can be increased, but not more than twice. The need to use a larger coefficient is agreed with the financial authorities of the constituent entities of the Russian Federation. The purpose of accelerated depreciation (only for the active part of fixed assets) is to create conditions for the development of high-tech sectors of the economy and the introduction of efficient types of machinery and equipment.

The corresponding list of high-tech industries and efficient types of machinery and equipment was established by federal executive authorities.

The decision to apply accelerated depreciation must be formalized as an element of accounting policy, otherwise this fact will be regarded as an overstatement of profit.

2.3 Types of fixed assets repair and organization of their accounting.

According to the Regulation on the composition of costs, the costs of maintaining and repairing fixed assets are related to current costs, that is, they are included in the cost of current, medium and major repairs). The costs of upgrading equipment, as well as reconstruction of fixed assets are included in the cost of products (works, services ) are not included. Methodical guidelines recommend to carry out repairs in accordance with the plan based on the system of planned preventive works, including current, average, overhaul and especially complex repair of fixed assets.

Maintenance consists in daily maintenance of machinery and equipment in order to keep them in working order. The scope of work on current repairs provides for the lubrication and adjustment of individual units and parts, the replacement of some of them with new ones, but without disassembling the unit. For other types of fixed assets (buildings, structures, etc.), other terms and other types of repair are established (whitewashing, painting, etc.).

Medium repair in terms of complexity and frequency, it occupies an intermediate position between current and major repairs. Its purpose is to extend the overhaul period until the next major overhaul.

Under overhaul is understood:

For equipment and vehicles - complete disassembly of the unit, repair of basic and body parts and assemblies, replacement or restoration of all worn parts and assemblies with new and more modern ones, assembly, regulation and testing of the unit;

For buildings and structures - changing worn-out structures and parts or replacing them with more durable and economical ones that improve the operational capabilities of the repaired objects, with the exception of the complete replacement of the main structures, the service life of which in this facility is the greatest (stone and concrete foundations of buildings, pipes underground networks, mot supports, etc.).

The main primary document, according to which the scope of work on capital repairs, its estimated cost and duration are determined, is the defective statement. On its basis, the service of the chief mechanic writes out an order - an order in three copies: one - to the executing shop, the second remains in the specified service and is used as the main source of information for operational control over the repair, and the third - for the accounting department to organize its analytical accounting.

The primary documents for the implementation of work for certain types of repair are:

Requirements-waybills (form No. M-11), written out in two copies. One remains in the warehouse as a basis for writing off spare parts and other inventory items from the employee's account. The second copy is used in the repair shop for their posting. In the future, both copies of the bill of lading, signed by the financially responsible persons of the warehouse and the consumer's workshop, are handed over to the accounting department for current control over the formation of costs for certain types of repairs of fixed assets;

Wage orders for repair workers.

Analytical accounting of capital repair costs is carried out in a multi-graph form card, which is opened for a separate order, which is assigned its own cipher (code). Under this code, in itemized terms, costs are formed in the process of carrying out this repair: the cost of spare parts, materials, wages - main and additional - repair workers, charges on their wages, as well as general production and general expenses.

Synthetic accounting of costs for current repairs with insignificant volumes of work may provide for the direct allocation of costs to production and circulation accounts:

D-t 20.44, etc. K-t 10.12.70 and others.

At the enterprise in question, as a rule, a reserve is created to finance the repair of certain types of fixed assets based on its capabilities (We apply account 89 "Reserve forthcoming expenses and payments ", subaccount 1" Reserve for repairs of fixed assets "). In this case, records are made in the accounting:

D-t 20 (25) K-t 89-1 400000.

Actual expenses for repairs made by the organization during the year are written off against this allowance:

D-t 89-1 K-t 10,12,70,69 338000.

At the end of the year, an inventory of this reserve was carried out. The excess accrued reserve is added to the balance sheet profit, since the balance of the reserve at the end of the year should not be:

D-t 89-1 K-t 80 62000.

If the amount of the accrued reserve was lower than the actual costs incurred in the reporting year (300,000), then the amount of the difference would be written off to account 31 "Deferred expenses":

D-t 31 K-t 20 38000.

In the next reporting year, this amount would be written off as the provision is made for the corresponding purposes:

D-t 89-1 K-t31 38000.

In the latter situation, another option for the repair of fixed assets is also possible. It is enough at the end of the year to make an additional entry on the additional accrual of the provision for the amount of the difference between the actual expenses incurred and the created provision for these purposes. In any case, for such an adjustment, an appropriate choice must be made in the accounting policy order.

With significant volumes, a sufficient degree of complexity, uneven performance of repair work throughout the year, the organization, as an accounting policy, can form a repair fund as a source of financing. (Using account 89, sub-account 2 "Repair fund").

Deductions to the repair fund are made monthly based on the planned cost estimate for all types of repairs, including in the cost of products (works, services):

D-t 25, 26 K-t 89-2

The actual costs of certain types of repairs carried out by the organization's own forces are taken into account according to the D-that of active account 23 "Auxiliary production". Based on primary documents (payroll orders, requirements for the release of spare parts, etc.), an entry is made in the accounting:

D-t 23 K-t 10-5, 70

At the end of the repair work, an acceptance certificate is drawn up - delivery of the repaired and modernized objects (form No. OS-3). The accounted costs (minus the cost of materials received during the repair from disassembly) are written off at the expense of the repair fund:

D-t 89-2 K-t 23.

If the repair fund is not created, then the recorded costs are written off immediately to consumers:

D-t 20, 25, 44 K-t 23.

In case of a contracted method of conducting work, accepted invoices for payment:

D-t 20, 25, 44, 89-2 K-t 60, 76.

Repayment of the specified obligations to contractors:

D-t 60 K-t 51.

At the end of the reporting year, the accounted amounts for account 89-2 are also adjusted based on the actual volume of work performed and the adopted accounting policy option.

2.4 Accounting for disposal of fixed assets.

Fixed assets are retired from the organization as a result of:

Sales;

Write-off or liquidation;

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

Gratuitous transfer;

For other reasons.

According to the Instructions for the Application of the Chart of Accounts for the financial and economic activities of enterprises, the disposal of fixed assets is reflected in detail: according to D-that account 47 - the initial (replacement) cost and costs associated with disposal (demolition, disassembly, dismantling, transportation, etc.) , and for K-that account 47 - the amount of depreciation, revenue, the cost of capitalized material assets. Any movement of fixed assets (acceptance, transfer, internal movement) is formalized by an act of acceptance and transfer of fixed assets (Form No. OS-1).

To illustrate this section of fixed assets accounting, let us consider several situations from the economic activities of LLC "Career".

I. In November 1999, an object of fixed assets was sold for 150,000 rubles. (including VAT). The replacement cost of the object is 200,000 rubles, depreciation is 60,000 rubles. Earlier, when purchasing this object, VAT was refunded from the budget. There were no implementation costs.

The following entries were made in accounting:

D-t 47 K-t 01 200000 - the replacement cost of the fixed asset was written off;

D-t 02 K-t 47 60000 - depreciation calculated during operation was written off;

D-t 62 K-t 47 150,000 - the debt to the buyers is reflected (including VAT);

Upon the sale of fixed assets, upon the acquisition of which the input VAT was reimbursed, the taxable base is the contractual value. If, however, an object of fixed assets, capitalized at one time with VAT, is being sold, then VAT is calculated in accordance with paragraph 50 of Instruction No. 39.

D-t 51 K-t 62 150,000 - funds were received;

D-t 47 K-t 68 25,000 - VAT charged (150,000 x 16.67%);

D-t 80 K-t 47 15000 - a loss was received from the sale of fixed assets.

According to clause 2.4 of Instruction No. 37, the loss from the sale of fixed assets does not reduce taxable profit. Therefore, the profit when calculating the taxable base should be adjusted according to line 4.7 of the Reference.

In accordance with clause 93 of the Methodological Guidelines for accounting for fixed assets, write-off and liquidation in the event of moral and (or) physical wear and tear are one of the ways to retire fixed assets. The company has the right to write off fixed assets even if the object is fit for use and is not worn out physically or morally.

An enterprise can independently write off only fixed assets that belong to it by right of ownership. Otherwise, permission from the owner is required. To determine the feasibility of writing off fixed assets and issuing an act for writing off fixed assets in the form No. OS-4 (for transport - in the form No. OS-4а), which is approved by the head of the enterprise.

When writing off an item of fixed assets from the balance sheet of the enterprise, the initial (replacement) cost and depreciation are written off to the account with 47 entries:

D-t 47 K-t 01 - the initial (replacement) cost is written off;

D-t 02 K-t 47 - the amount of depreciation is written off at the time of write-off.

As a result of the write-off of fixed assets (as in all cases of disposal of fixed assets), account 47 should be closed. In accordance with clause 82 of the order of the Ministry of Finance of Russia on the approval of the Regulation on accounting and financial reporting in the Russian Federation, in the event of the sale and other disposal of the organization's property, the loss or income from these operations is charged to financial results.

It should be noted that financial results from write-off is revealed for each item of fixed assets. The loss from the write-off of fixed assets, although it is included in the financial result (in D-t accounts 80), does not reduce taxable profit, which is adjusted for the amount of the loss upward in line 4.6 of the Reference.

In accordance with clause 15 of the Regulation on the composition of costs, the loss from the write-off of fixed assets (as well as other property) reduces taxable profit as non-operating expenses when fixed assets are liquidated as:

Uncompensated losses from natural disasters, including costs associated with the prevention or elimination of natural disasters;

Uncompensated losses as a result of fires, accidents, other emergencies caused by extreme conditions;

Losses from embezzlement, the culprits of which have not been established by court decisions.

According to clause 54 of the Regulation on accounting and reporting in the Russian Federation, tangible assets remaining from the write-off of fixed assets and items unsuitable for restoration and further use are accounted for at market value as of the write-off date and the corresponding amount is credited to the financial results.

When writing off (liquidating) incompletely worn-out fixed assets, it is necessary to restore part of the input VAT reimbursed upon acquisition and attributable to the residual value. Recovery is made on the credit of account 68 and the debit of account 88 (81). This is due to the fact that in accordance with paragraph 2 of Article 7 of the Law of the Russian Federation "On VAT" the amounts of tax paid to suppliers on material resources, including fixed assets, are subject to reimbursement only when they are used in production, and in other cases, including when writing off (transfer to the Criminal Code), VAT should be covered from own sources. Thus, when writing off fixed assets, part of the previously reimbursed VAT must be restored by posting:

D-t 88 (81) K-t 68 - VAT has been restored on a written-off (liquidated), not completely worn-out object of fixed assets.

Let us consider how the write-off of fixed assets at the analyzed enterprise was reflected in accounting:

II. The object was written off with an initial cost of 342,000 rubles. The depreciation was 176,000 rubles. Upon acquisition, VAT in the amount of RUB 68,400 was paid and refunded. The object has not been reassessed. During the dismantling of the object, spare parts worth 8700 rubles turned out to be suitable for further use. (at market value).

The following entries were made in accounting:

D-t 47 K-t 01 342000 - the initial cost of the item of fixed assets was written off;

D-t 02 K-t 47 176000 - the depreciation amount was written off;

D-t 10 K-t 47 8700 - spare parts are capitalized;

D-t 80 K-t 47 157300 - reflected the loss from the write-off of the main medium;

D-t 88 K-t 68 35200 - part of the input VATattributable to the residual value (68400 x 176000: 342000).

2.5 Inventory and revaluation of fixed assets.

The procedure for the inventory of fixed assets and the reflection of its results in accounting is regulated by the "Methodological Guidelines for the Inventory of Property and Financial Liabilities" (approved by order of the Ministry of Finance of the Russian Federation of 13.06.95).

The purpose of the inventory is to confirm the availability of fixed assets in kind in the places of their operation or location according to accounting data.

Inventory of fixed assets is a mandatory procedure in the following cases:

When an enterprise is reorganized (merger, division, acquisition, separation, transformation) as of the date of the balance sheet);

When changing financially responsible persons (on the day of acceptance and transfer of cases);

After natural disasters (immediately after their end);

Upon revealing the facts of theft, as well as damage to such property (immediately after the establishment of such facts);

In other cases stipulated by the legislation of the Russian Federation or regulations of the Ministry of Finance of the Russian Federation.

The inventory of fixed assets can be carried out once every three years, and the book fund of libraries - once every five years.

The head of the enterprise has the right to establish other terms for conducting the inventory. He also determines the composition inventory commission.

Before the inventory, the correctness of the primary accounting documentation for the presence and movement of fixed assets (inventory cards or books, technical data sheets, acts of acceptance and transfer, etc.).

Financially responsible persons must confirm in writing that all incoming and outgoing documents for fixed assets have been handed over to the accounting department. Accepted objects are capitalized, and retired objects are expensed. In the future, this approach will avoid possible conflicts between members of the inventory commission and persons with financial responsibility.

The actual presence and technical condition of objects are established by members of the inventory commission together with financially responsible persons by direct inspection at the location.

The results of the check are entered into the inventory lists (form No. inv.-1) manually or by means of computer technology in the context of each name of the object, with the obligatory indication of their inventory number.

Unaccounted fixed assets, as well as fixed assets for which a shortage has been identified, are recorded in a separate inventory list (f. No. inv.-18).

For fixed assets used by the enterprise on a lease basis, regardless of its nature (short-term or long-term), a separate inventory list is drawn up in two copies. One copy remains with the company, and the other is sent to the address of the lessor.

Objects that are included in the accounting for the active part of fixed assets (machinery, equipment, vehicles) are shown in the inventory list with a detailed decoding of their technical characteristics and the factory inventory number.

The appropriately executed inventory lists are transferred by the commission to the accounting department for compiling a collation sheet. This statement includes only those items for which there are discrepancies with accounting information.

A variant is possible in which the materials of the results of the inventory commission, taking into account its proposals, are drawn up by an appropriate protocol. It is approved by the head of the organization.

Based on the order of the head, according to the materials of the inventory commission, records are drawn up in the accounting department based on the results of the inventory.

For the identified unaccounted fixed assets, an entry is made for their posting in the assessment based on the technical condition:

D-t 01 K-t 80 100000;

D-t 88 K-t 87-3 100000.

If, according to the results of the inventory, a shortage is found, such transactions are recorded using accounts 47 and 84, that is, they are considered as other transactions related to the disposal of fixed assets:

D-t 47 K-t 01 - initial cost;

D-t 02 K-t 02 - depreciation of the missing property;

D-t 84 K-t 47 - residual value until the establishment of the reasons for the shortage.

As the circumstances of the shortage are clarified, the losses of such property are attributed to the guilty persons at the market price (when the guilt of individuals is established):

D-t 73-3 K-t 84 - discount price object;

D-t 73-3 K-t 83-3 - the difference between the market and discount prices.

Then, according to the D-that account 73-3, we have the market denomination of the object.

In the absence of guilty persons, such losses, confirmed in accordance with the established procedure, mean direct losses for the organization:

D-t 80 K-t 84 - the accounting price of the missing object.

Fixed asset inventory is also carried out when they are revalued by order of the Government of the Russian Federation.

Its purpose is to show in the accounting the current cost of production of fixed assets both in stock and in operation.

The replacement cost of fixed assets is calculated on the basis of their book (initial) value and indices of changes in this value in the context of individual types and groups or by direct recalculation by an expert on the date of revaluation.

In any case, the current value of property in the structure of fixed assets is considered as a market price and is considered reliable for acceptance for accounting, if it is documented, in the following cases:

It is given in the corresponding catalogs (price tags) of manufacturers for similar products;

Indicated in the information coming from government bodies;

Determined in accordance with the established procedure by experts, that is, by persons who have an appropriate qualification certificate and a license for the right to carry out licensed activities.

In accordance with paragraph 38 of the Methodological Guidelines for the Accounting of Fixed Assets, the organization has the right not more than once a year (as of January 1 of the reporting year) to revalue in whole or in part fixed assets at replacement cost by indexation (using a deflator index) or direct recalculation at documented market prices with the attribution of the arising differences to the additional capital of the organization, unless otherwise provided by the legislation of the Russian Federation.

In other words, provided two ways to revalue:

Using the deflator index;

By direct recalculation at documented market prices with the attribution of the arising differences to the additional capital of the organization (such recalculation can be done independently or with the involvement of appraisers).

Based on the wording “have the right”, revaluation is not necessary if, in the opinion of the company, the value of fixed assets corresponds to market prices and suits it in terms of financial position and taxation. The wording “partially” means that not all, but only part of the items of property, plant and equipment can be revalued.

In accounting, the results of the revaluation of fixed assets are reflected as follows:

When reevaluating: D-t 01 K-t 87 - increased the restoration cost;

D-t 87 K-t 02 - increased wear;

In case of markdown: D-t 87 K-t 01 - reduced replacement cost;

D-t 02 K-t 87 - reduced wear.

Such entries must be made for each revalued item.

Here is a specific example of a revaluation at our enterprise:

The cost of the object before the revaluation was 90,000 rubles. Depreciation - 55,000 rubles. As a result of the revaluation, the replacement cost of the object became equal to 120,000 rubles.

Depreciation was calculated as follows: the coefficient of change in replacement cost was found - 120,000: 90,000 \u003d 1.33; this factor is multiplied by the amount of accumulated depreciation - 55,000 x 1.33 \u003d 73,333.33; we get the depreciation of the object after revaluation.

We make records in the accounting:

D-t 01 K-t 87 - 30,000 (120,000-90000);

D-t 87 K-t 02 - 18333.33 (73333.33-55000).

On August 6, 1998, Federal Law No. 135-FZ “On Valuation Activity in the Russian Federation” came into force, which regulates valuation activity. Now, when revaluing or determining the market prices of fixed assets (sale, contribution to the authorized capital, etc.), it is enough to involve an independent appraiser (a company or an entrepreneur) who has an appropriate license. His data are regarded as reliable.

For the purposes of revaluation, the full replacement cost is determined, which is understood as the cost of reconstructing a new object at current prices.

For example, the initial cost of a building, according to accounting data, is 500,000 rubles. The appraiser determined that the cost is 750,000 rubles. This means that at the time of assessment, you can recreate the building for 750,000 rubles. at current prices. This does not take into account the current state of the building, location, demand for similar buildings and other factors that determine the market value.

Market value concept given in Article 3 of the Federal Law "On Appraisal Activities in the Russian Federation", according to which the market value of an object is understood as the most probable price at which a given object of appraisal can be alienated on the open market in a competitive environment when the parties to the transaction act reasonably, having all the necessary information , and the value of the transaction price does not reflect any extraordinary circumstances, that is, when:

One of the parties to the transaction is not obliged to alienate the subject of valuation, and the other party is not obliged to accept performance;

The parties to the transaction are well aware of the subject of the transaction and act in their own interests;

The subject of assessment is presented to the open market in the form of a public offer;

The transaction price is a reasonable remuneration for the object of assessment and there was no coercion to complete the transaction with respect to the parties to the transaction from any party;

Payment for the subject matter is expressed in monetary terms.

The relationship with the appraiser must be built on a contractual basis. The costs of paying for the services of appraisers can be attributed to the prime cost as information, consulting services.

Conclusion.

In the course of the work, the organization of accounting of fixed assets was checked at the research and production company LLC Karyera. Based on the results of the check, the following comments can be made:

1. There are no accounting cards for certain objects of fixed assets (form No. OS-6). There is also no accounting in the inventory book.

2. In November 1999, travel expenses for the acquisition of fixed assets were charged to account 08 in excess of the established norms.

3.B this year The commissioning works were included in the initial cost of the property, while they should be written off at own expense.

4. In March 1999 the loss on sale was written off through additional capital. However, the existing legislation allows entries in D-t account 87 only in the following cases:

Increase of the authorized capital at the expense of additional capital;

Write-off of the added amount of depreciation upon revaluation;

Loss on write-off of revalued property, plant and equipment.

5. For the non-production facility (computing equipment) depreciation was written off to production costs.

6. The erroneous inclusion of low-value and wearing items in the fixed assets was revealed.

7.Discovered violations of the order during the inventory on 31.12.99.

In connection with the above remarks, it is necessary, in order to avoid penalties, to immediately bring the accounting data at the enterprise in accordance with the current legislation.

List of used literature:

1. Astakhov V.P. Accounting and taxation of fixed assets. Rostov n / a, publishing center "March", 1999.

2. Mordovkin A.V. Accounting and taxation of fixed assets. M., "Glavbukh", 1999.

3. Kozlova E.P., Parashutin N.V., Babchenko T.N. Accounting. M., "Finance and Statistics", 1998.

4. Lugovoi V.A. Fixed asset accounting, intangible assets, long-term investment. M., "FBK-PRESS", 1998.

5. Kozhinov V.Ya. Accounting. M., "Exam", 1999.

What are fixed assets? How to correctly account for fixed assets in accounting? What is depreciation and how is it calculated?

Fixed assets in accounting

Fixed assets of an enterprise represent property that is used as a means of labor for the production of goods, the provision of services, the performance of work or for the management of an institution for a period that is more than 12 months, or an operating cycle that exceeds 12 months.

What relates to fixed assets:

• buildings
• working equipment
• power machines
• measuring instruments and control devices
• computing technology
• means of transport
• tools
• household accessories and implements
• production and productive, breeding and working cattle
• perennial plantings
• on-farm roads and other relevant facilities

Also, the fixed assets include:

• investments for the purpose of radical land improvement (irrigation, drainage and other reclamation works)
• investments in fixed assets on a leasehold basis
• plots of land, natural resources (subsoil, water and other resources)

Fixed assets that are intended only to be provided by the institution for monetary remuneration for temporary use and possession or for temporary use in order to make a profit are reflected in accounting, as well as accounting statements as part of income investments in tangible assets.

An asset is accepted by the institution for accounting as a fixed asset, if the following conditions are met simultaneously:

• the purpose of the object is the use in the production of goods, for the provision of services or in the performance of work; for the management needs of the institution or for the provision by the institution for monetary remuneration for use, temporary or temporary use and possession
• the purpose of the object is use for a long time, that is, a period that lasts more than 12 months or an operating cycle that is more than 12 months
• the institution has not planned further resale of this object
• it can bring economic benefit (profit) to the institution in the future

Depreciation of fixed assets

In the course of operation, the fixed asset transfers its value to the cost of production using depreciation deductions. Depreciation charges are calculated monthly over the entire useful life of the facility.

Useful life - is the period during which the use of an object that is a fixed asset brings economic benefits (profit) to the institution. For a number of fixed assets, such a period is determined by the number of products (volume of work in natural terms), which is expected to be obtained as a result of using this object.

Fixed asset documents:

In accounting, it is very important to correctly document the movement of fixed assets.

Funds are taken into account only on the basis of the relevant primary documentation:

• the act of acceptance and transfer: form OS-1, is used to account for all objects of fixed assets, with the exception of structures and buildings, form OS-1a - for accounting for structures and buildings, form OS-1b - when accounting for groups of fixed assets, except for structures and buildings
• equipment acceptance certificate in the OS-14 form
• certificate of acceptance and transfer of equipment for installation in the form OS-15

For each item of fixed assets, an inventory card should be opened:

• form OS-6 - with one object of fixed assets
• form OS-6a - with a group of fixed assets
• form OS-6b - inventory book for accounting of fixed assets

In case of writing off fixed assets, it is necessary to draw up a write-off certificate:

• according to the OS-4 form - with one object
• according to the OS-4a form - for road transport
• according to the OS-4b form - with a group of objects

Accounting for fixed assets at the enterprise

Fixed assets in accounting are credited to account 01 "Fixed assets". The entire volume of fixed assets goes to account 01 through 08 account "Investments in non-current assets". Account 08 - intermediate between accounts 01 "Fixed assets" and 60 "Settlement with suppliers". When an object is accepted for accounting, all costs are collected on the debit account 08, after which the credit from account 08 is transferred to the debit account 01, from that moment the object is considered to be put into operation. The object is disposed of and written off from the credit account 01.

To calculate depreciation deductions, account 02 "Depreciation" is used.

Write-off of fixed assets up to 40,000 rubles.

PBU 6/01 clause 4 allows organizations to accept inexpensive objects (the cost of which is within 40 thousand rubles) for accounting not as a fixed asset, but as inventories, and then write it off as expenses.

For example, a company purchased a printer for 5,000 rubles, it makes no sense to take it to account 01 as an OS, to charge it with monthly depreciation. It is much more convenient to accept it as an inventory and immediately write it off as an expense. In this case, in the accounting department, you need to reflect the postings: D10 K60 - the object is accepted for accounting as materials, and then write it off to expenses by posting D20 (25, 26, 44) K10.

This can only be done if the value of the object of fixed assets is less than 40,000 rubles, if its fixed assets are worth more than 40,000 rubles, then the object must be accepted on account 01.

Receipt of fixed assets at the enterprise

Fixed assets are assets that are directly used for the production of products, the provision of services and the implementation of other functions of the enterprise, which have a service life of at least one year. In addition to those in operation, part of the fixed assets may be held in stock or leased. Depreciation of fixed assets subject to wear, for example, machine tools or vehicles, is accounted for in the cost of products (services rendered).

Let us dwell in more detail on the features of accounting for the receipt of objects at the enterprise, consider the postings on fixed assets carried out when they are accepted for accounting in the case of construction, purchase, gratuitous receipt, as well as when receiving an object in the form of a contribution to the authorized capital.

Accounting for the receipt of fixed assets

Fixed assets put into operation are accounted for using the Fixed Assets account (account 01). The basis for commissioning is the order of the head of the enterprise. The accounting department draws up acceptance certificates and records fixed assets on inventory cards (type OS-6).

Most often, the receipt of fixed assets occurs as a result of:

1. completion of construction
2. purchases for a fee (purchase of OS)
3. receiving free of charge
4. income in the form of a contribution to the authorized capital

Accordingly, the accounting for the receipt of such funds is somewhat different. Let's consider each case separately.

Accounting for construction projects accepted for operation

The formation of the initial cost of an object being put into operation in this case is determined by the amount of costs for its construction. These costs are reflected in the balance sheet account "Investments in non-current assets" (08 account). The construction of facilities can be carried out by the enterprise or with the involvement of contractors.

In the case of construction with the help of a third-party developer, the account "Settlements with suppliers and contractors" is used (p. 60).

Accounting entries during the construction of an asset by third-party forces:

D08 - K60 - the total cost of work has been determined

D19 - K60 - VAT allocated

D01 - K08 - construction site accepted for operation

D68 - K19 - allocated VAT is directed to reimbursement from the budget

D60 - K51 - funds were transferred to the contractor.

If the construction is carried out on its own, then the accounts "Materials" (10), "Payments with personnel for remuneration" (70), "Auxiliary production" (23), "Depreciation" (02) and others are used to record the costs of it. In this case, postings are drawn up:

D08 - K10 (02,23,70,69, etc.) - construction costs are taken into account

Д01 - К08 - the object was accepted for operation.

Accounting for the acquisition of fixed assets

The purchase of fixed assets is the most frequent type of their receipt. To account for such funds, the accounts "Settlements with suppliers and contractors" (p. 60) or "Settlements with various debtors and creditors" (p. 76) are used. Depending on the type of acquired funds, the corresponding sub-accounts are opened to the account "Investments in non-current assets" (08).

The historical cost of the acquired fixed assets is the sum of all expenses associated with their purchase and commissioning. Such expenses, in addition to the amount paid to the seller, may include: customs duties, non-refundable taxes, state duties, fees to intermediaries and consultants, as well as funds spent on the installation and adjustment of equipment.

Purchase of fixed assets posting:

D08 - K60 (76) - the cost of the object was taken into account according to the supplier's documents

D19 - K60 (76) - VAT is allocated from the cost of the object

D08 - K70 (69, 76, 10, etc.) - costs of delivery, assembly, adjustment are taken into account

D01 - K08 - the object was put into operation

D68 - K19 - VAT sent for reimbursement from the budget

D60 (76) - K51 - funds were transferred to the supplier.

Accounting for fixed assets received free of charge

The initial value of fixed assets of an enterprise that were accepted free of charge, for example, in the form of a gift, is the market value of such objects. If it is impossible to determine it, the assessment takes place at the cost of similar material assets. According to the Tax Code of the Russian Federation, funds received free of charge are considered non-operating income enterprises.

Gratuitous receipt of fixed assets of posting:

For accounting, the subaccount "Gratuitous receipts" (98-2) is used. The following postings are reflected in accounting:

D08 - K98-2 - fixed assets accepted for accounting

D01 - K08 - objects were put into operation.

Д98-2 - К91 - depreciation charges were written off.

Receipt of fixed assets as a contribution to the authorized capital

Fixed assets received as a contribution to the authorized capital are accounted for at the cost agreed by the founders of the organization (joint-stock company). If necessary, resort to the services of an independent appraiser.

The contribution of the founders is reflected using the account "Authorized capital" (80), subaccount "Calculations of contributions to the authorized capital" (75-1).

The postings are as follows:

Д75-1 - К80 - debt of founders formed

D08 - K75-1 - funds received as a contribution to the authorized capital of the organization

Д01 - К08 - the object is accepted for operation.

As a result of the article, we will summarize all the postings performed with one or another type of receipt of the object at the enterprise into one table.

Fixed asset receipt postings:

Depreciation of fixed assets

Depreciation of fixed assets - what is it? What is depreciation for? What is the useful life? We will analyze the features of depreciation and the corresponding accounting entries in the article below.

During the operation of fixed assets, there is a gradual obsolescence of the object, both moral and physical. Parts wear out, power is lost, and productivity decreases. As a result of this, complete physical wear and tear occurs, as a result of which the object is written off from the register, and a new modern model is bought for it.

There is such a thing as useful life - the period during which an object is able to operate at full capacity and bring economic benefits. During this entire period, depreciation is calculated from the value of the asset, which, in fact, is a unit of depreciation in monetary terms.

Why amortization?

Depreciation is a very important process due to which the funds spent on the acquisition of fixed assets are returned as part of the proceeds from the sale of manufactured products.

From the 1st day of the month following the month of putting the facility into operation, the process of calculating depreciation begins. Every month, depreciation deductions are calculated and written off to the cost of goods, works, services or to sales costs (for trade enterprises). Thus, when products (goods) are sold, its cost includes a part of the cost of fixed assets used in the production process, in the amount of depreciation charges. These funds are returned to the enterprise after the sale of products (works, services) and receipt of payment from the buyer. The funds received can be used to improve existing fixed assets (repair, reconstruction, modernization) or to purchase new, more modern facilities.

The process of calculating depreciation is continuous, continuing from month to month until the object is fully depreciated, that is, until the cost of fixed assets is fully transferred to the cost of production. After that, the object can be written off from the account on which it is posted (account 01 "Fixed assets). Also, the accrual of depreciation stops when the object is retired from the enterprise, for example, when it is sold, transferred free of charge, and obsolescence.

According to the legislation, depreciation begins on the 1st day of the month following the month of commissioning and ends on the 1st day of the month following the month of deregistration.

Depreciation also ceases to be charged if the object is transferred to conservation for a period exceeding three months, or to reconstruction (modernization) for a period exceeding twelve months.

Depreciation of property, plant and equipment depends on the estimated useful life of the item. This period is set by the enterprise independently, depending on the type of object. In this case, you need to be guided by the Classification of Fixed Assets, according to which all objects are divided into depreciation groups. There are 10 such groups in total, each with its own useful life.

When a fixed asset is received, the organization, in accordance with the classification, determines to which group the received fixed asset belongs, selects the useful life corresponding to this group and, based on it, subsequently calculates depreciation on a monthly basis.

Useful life depending on the depreciation group:

• 1 - 1-2 years
• 2 - 2-3 years
• 3 - 3-5 years old
• 4 - 5-7 years old
• 5 - 7-10 years old
• 6 - 10-15 years old
• 7 - 15-20 years old
• 8 - 20-25 years old
• 9 - 25-30 years old
• 10 - from 30 years old

Upon receipt of the object, a document is issued an act of acceptance of the transfer in the form OS-1, OS-1a or OS-1b. Information about the selected useful life should be reflected in this document.

Depreciation transactions

Depreciation is a business transaction for which a transaction must be reflected in the enterprise accounting.

The depreciation posting is done based on the document - payslip on the accrual of depreciation.

For accounting of depreciation, account 02 is intended, called "Depreciation". In the credit of account 02, the calculated depreciation deductions are entered monthly in correspondence with the accounts for accounting for sales or production costs.

Depreciation posting:

D20 (23, 25) K02 - depreciation of the fixed asset engaged in production has been charged;

D26 K02 - depreciation of fixed assets used for economic needs was charged;

D44 K02 - reflects the accrued depreciation on fixed assets used in trading activities.

Thus, amortization is accumulated on the credit account 02.

When writing off a fixed asset from accounting, all accumulated depreciation on account 02 is written off by posting D02 K01.

When the asset is sold, the accumulated depreciation is written off by posting D02 K91 / 2.

Knowing the initial cost of the fixed asset, for which it is recorded on debit account 01, and the depreciation calculated for the entire period of operation on credit account 02, you can calculate at any time the residual value of the object by subtracting the value on credit 02 from the value on debit 01. Knowledge of the residual cost is useful in a number of cases, for example, when disposing of an object, selling, calculating depreciation deductions.

There are 4 methods for calculating monthly depreciation charges:

• linear
• diminishing balance method
• method of writing off the cost of fixed assets proportional to manufactured products

Depreciation calculation of fixed assets in a linear way

To calculate depreciation deductions in accounting, 4 methods are used.

Methods for calculating depreciation of fixed assets:

• Linear way
• Declining balance method
• Method proportional to the volume of products released
• Method by the sum of the numbers of years of useful life

All of these 4 methods of calculating depreciation apply such a concept as the depreciation rate - an annual percentage of the cost of fixed assets.

The basis for the calculation is the initial (or replacement) value of the object or the residual, the latter is obtained by subtracting depreciation from the original cost. Replacement value - this value obtained as a result of the revaluation of fixed assets, it can be either more (in the case of revaluation) or less (in the case of a depreciation) of the original.

The organization independently determines for itself which calculation method will be used for a given object; its choice should be consolidated in the accounting policy. In addition, the selected method is reflected in the asset inventory card.

Let us first consider in more detail the linear method for calculating depreciation deductions. As a rule, in the overwhelming majority of cases, enterprises use this method.

Straight-line depreciation method

This is the simplest and most common calculation method. Depreciation is written off in equal installments over the entire period of use. Depreciation should be started from the first day of the month following the month the object was accepted for accounting.

To calculate depreciation charges using this method, you need to know the original (or replacement) value of the fixed asset and the depreciation rate.

The formula for calculating depreciation in a linear way:

A \u003d Initial cost * Depreciation rate.

The initial cost is the cost at which the object is accounted for on account 01.

Formula for calculating the depreciation rate:

Rate A \u003d 100% / useful life.

The resulting depreciation is annual, to calculate monthly deductions, you need to divide the annual depreciation by 12 months.

An example of a linear calculation:

The car has an initial cost of 200,000 and was accepted for registration on 03/10/2014. The useful life is assumed to be 10 years. How to calculate vehicle depreciation?

Annual A. \u003d 200,000 * (100% / 10) \u003d 20,000.

Monthly A. \u003d 20,000/12 \u003d 1666.67.

Thus, every month, starting from April 1, 2014, depreciation should be charged in the amount of 1666.67, this amount should be posted on a monthly basis for depreciation - D20 (44) K02.

Depreciation calculation in a linear way has several advantages over non-linear ones.

The method is very simple, monthly depreciation charges are calculated once at the beginning of operation.

The cost of the object is evenly transferred to the cost of goods (services, works) throughout the entire period of use. With non-linear methods, in the early years, most of the cost of fixed assets is written off, due to which the cost of production in these years increases. For enterprises that plan to quickly update fixed assets, it is more convenient to use non-linear methods, but if an asset is acquired for long-term operation and it is not planned to replace it quickly, then it is better and easier to use a linear method of calculating depreciation charges.

Depreciation calculation using the declining balance method

All methods of depreciation of fixed assets are divided into linear and non-linear. Let us dwell in more detail on the nonlinear calculation method - the diminishing balance method. This method is used to accelerate depreciation of fixed assets. How is this method of accrual convenient? In what cases is it more profitable to use it? Below is an example of calculating depreciation charges using the accelerated method.

In contrast to the straight-line calculation method, depreciation is calculated using the diminishing balance method using the residual value of the object. The residual value is calculated by subtracting the accrued depreciation from the original (or replacement) value of the object. That is, the residual value is equal to the difference between the value of the debit of account 01 and the credit of account 02.

In addition, this method uses an acceleration factor that the organization sets independently. This coefficient is intended to accelerate the write-off of the value of the object through depreciation and, accordingly, the return of funds invested in the acquisition of fixed assets.

When fixed assets are received, the object is accepted for accounting on account 01, from the next month it should be depreciated and postings should be made monthly to write off depreciation charges (D20 (44) K02)

General formula for calculating the diminishing balance method:

A \u003d Residual value * Depreciation rate * Acceleration factor.

An example of calculating depreciation of fixed assets using the accelerated method:

We have fixed assets with an initial cost of 200,000 and a useful life of 5 years. Acceleration coefficient is assumed to be 2.

When calculating depreciation deductions using the declining balance method, the depreciation rate will be calculated taking into account the acceleration factor.

Rate A \u003d 100% * 2/5 \u003d 40%

1 year of operation:

Residual value (Remaining) \u003d 200,000 - 0 \u003d 200,000.

Monthly A \u003d 80,000 / 12 \u003d 6666.67

2 years of operation:

Ost. \u003d 200,000 - 80,000 \u003d 120,000.

Year. A. \u003d 120,000 * 40% \u003d 48,000.

Hedgehog. A. \u003d 48,000 / 12 \u003d 4000

Ost. \u003d 200,000 - 80,000 - 48,000 \u003d 72,000.

Year. A. \u003d 72,000 * 40% \u003d 28,800.

Ost. \u003d 200,000 - 80,000 - 48,000 - 28,800 \u003d 43,200.

Year. A. \u003d 43 200 * 40% \u003d 17 280

As you can see, with each year of operation, the monthly depreciation deductions decrease. Most of the asset value is written off in the early years. In order to completely write off the cost of the object, you need to use article 259 of the Tax Code of the Russian Federation, according to which, at the moment when the residual value is less than 20% of the original cost, depreciation is calculated as the residual value divided by the number of remaining months of the useful life.

In our example, 20% of the original cost is 40,000.

Ost. \u003d 200,000 - 80,000 - 48,000 - 28,800 - 17,280 \u003d 25,920, which is less than 20% of the original cost.

Therefore, in the future, we will calculate the monthly depreciation by dividing the residual value by 12.

Hedgehog. A. \u003d 25920/12 \u003d 2160.

As a result of these calculations, the cost of the fixed asset object will be completely written off, the residual value will be equal to 0, the object can be written off from account 01.

When is the diminishing balance method beneficial to use?

The accelerated method of calculating depreciation deductions is convenient if the organization, for whatever reason, needs to write off an asset as soon as possible. This is true for OS that quickly wear out or become obsolete, whose performance significantly decreases with an increase in the period of use.

An example of such a basic tool is a computer. Every year more and more powerful models appear, and very quickly a computer, whose service life has not yet come to an end, may no longer cope with the tasks set. After 2-3 years of use, it needs to be modernized or changed to a more modern model. Therefore, it will be convenient here in the first 1-2 years to write off the main part of its cost and to improve the computer or buy a new one on the money returned as part of the proceeds. At the same time, the old model can still be sold before the end of its service life. In this case, it turns out that we will return almost all the cost of the computer with the help of accelerated depreciation, and we will receive additional profit by selling the old model.

That is, if an organization plans to quickly update fixed assets, then it is more profitable for it to use the accelerated diminishing balance method.

There is also such a non-linear depreciation method as the method proportional to the volume of production and the sum of the number of years of useful life.

The method of writing off the cost of fixed assets by the sum of the number of years of useful life

There are 4 methods for calculating depreciation of fixed assets in accounting. One of them is the linear method - the most common and simplest.

The other 3 are non-linear:

• Declining balance method
• The method of writing off the cost of fixed assets by the sum of the number of years of useful life
• The method of writing off the cost proportional to the volume of products (works, services)

Let's analyze the depreciation method based on the sum of the number of years of useful life.

This method, along with the declining balance method, is an accelerated way of writing off the value of fixed assets. In the first year of operation, written off monthly amount depreciation charges will be the largest, with each subsequent year the monthly depreciation will decrease.

In some cases, the accelerated depreciation method is more profitable for the enterprise than the straight-line method, in which depreciation is accrued on a straight-line basis over the entire useful life.

The basis for the calculation is the initial cost of the fixed asset, at which it is taken into account.

Formula for calculating depreciation deductions:

A \u003d Initial cost of fixed assets * Depreciation rate.

The depreciation rate for each year is calculated separately and depends on the useful life established for the object when it was taken into account.

General formula for calculating the rate:

Rate A \u003d number of years remaining until the end of useful life / sum of numbers of years of useful life.

For example, if the useful life is 7 years, then annual rate depreciation in the first year will be calculated:

Rate A in the 1st year \u003d 7 / (1 + 2 + 3 + 4 + 5 + 6 + 7) * 100% \u003d 25%.

N. And in the 2nd year \u003d 6 / (1 + 2 + 3 + 4 + 5 + 6 + 7) * 100% \u003d 21.4%.

N. And in the 3rd year \u003d 5 / (1 + 2 + 3 + 4 + 5 + 6 + 7) * 100% \u003d 17.86%

N. And in the 4th year \u003d 4 / (1 + 2 + 3 + 4 + 5 + 6 + 7) * 100% \u003d 14.3%

For the remaining years of the useful life, the depreciation rate is calculated according to the same principle, the numerator decreases by one every year, the denominator remains unchanged.

Calculation example

There is a fixed asset, taken into account on 10.01.2014 at an initial cost of 200,000. The useful life of it is set at 4 years. How do I calculate the monthly depreciation charge for this asset?

First of all, we note that the facility was put into operation in January 2014, which means that depreciation will be charged on it from February 1, 2014.

Rate A \u003d 4 / (1 + 2 + 3 + 4) * 100% \u003d 40%.

Annual A \u003d 200,000 * 40% \u003d 80,000.

Monthly A \u003d 80,000 / 12 \u003d 6666.67.

Rate A \u003d 3 / (1 + 2 + 3 + 4) * 100% \u003d 30%.

Annual A \u003d 200,000 * 30% \u003d 60,000.

Monthly A \u003d 60,000 / 12 \u003d 5,000.

Rate A \u003d 2 / (1 + 2 + 3 + 4) * 100% \u003d 20%.

Annual A \u003d 200,000 * 20% \u003d 40,000.

Monthly A \u003d 40,000 / 12 \u003d 3333.33.

Rate A \u003d 1 / (1 + 2 + 3 + 4) * 100% \u003d 10%.

Annual A \u003d 200,000 * 10% \u003d 20,000.

Monthly A \u003d 20,000 / 12 \u003d 1666.67.

Thus, in 4 years the value of the fixed asset will be completely written off through depreciation.

Advantages and disadvantages of the method

As mentioned above, this method is fast. In the first years, the largest part of the value of the fixed asset is written off, with each subsequent year, the depreciation deductions decrease until the cost of the fixed asset is completely written off.

When is it convenient to use the accelerated depreciation method?

If the company intends to quickly update its fixed assets, then it is better to use the accelerated method. In this case, the company will be able to quickly return the funds spent on the acquisition of the object through depreciation deductions as part of the proceeds from the sale of goods, products, performance of work, and provision of services.

If the equipment used quickly wears out, its performance significantly decreases with each year of operation, or quickly becomes obsolete, then it is better to use an accelerated method, for example, the write-off method based on the sum of the number of years of useful life. The money spent will quickly return to the enterprise, with this money it will be possible to buy new equipment.

In addition to this method, you can also use the diminishing balance method, where the company independently applies the acceleration factor and the funds invested in the object can be returned much faster.

In addition to these advantages, the method of writing off the value of a fixed asset based on the sum of the numbers of years of useful life has its drawbacks.

The undoubted disadvantage can be called the rise in the cost of manufactured products (works, services) in the early years, since it is during these years that the depreciation deductions are maximum. Depreciation is included in the cost price, so in the first years the cost of production will be overestimated, gradually every year it will decrease.

Write-off of the cost of fixed assets in proportion to the volume of production

The method of writing off the cost in proportion to the volume of products produced - this is a non-linear method of calculating depreciation can only be applied to fixed assets for which the expected output is determined. In what cases it is convenient to use this method of calculation, how to calculate depreciation in proportion to the volume of actually produced products - more on that below.

In general, there are 4 methods for calculating depreciation of fixed assets, one of which is linear and 3 are non-linear.

The straight-line method is characterized by straight-line depreciation over the entire useful life. As a rule, this method is most often used for calculation.

Three non-linear methods:

• Diminishing balance method - an accelerated depreciation method, characterized by the write-off of most of the cost of fixed assets in the first years of operation, with each subsequent year, depreciation charges decrease
• Write-off method based on the sum of the number of years of useful life - also an accelerated method
• The method of writing off the value of fixed assets in proportion to the volume of products produced. We will talk more about this method of calculating depreciation below, we will give an example of calculating depreciation using this method.

Formula for calculating depreciation in proportion to the volume of production:

As already mentioned above, the method is applicable for those objects for which the manufacturer has previously established the expected output of products - that is, if the amount of work that the object must perform during its useful life is known.

For the calculation, the initial cost of the fixed asset is taken, which is formed when the object arrives at the enterprise and is put into operation.

General formula for calculation:

А \u003d Actual volume of production for the reporting period * Depreciation rate

Depreciation rate \u003d Initial cost / Estimated volume of production for the useful life.

Depreciation calculation example:

There is a basic vehicle - a truck. Its initial cost is 600,000 rubles. Accepted on April 20, 2014. Manufacturer's estimated total useful life of 400,000 km

Payment:

Rate A \u003d 600,000 / 400,000 \u003d 1.5 rubles / km

Car depreciation is charged monthly, so for the reporting period we will take 1 month. Depreciation begins on May 1, 2014, that is, for next month after commissioning. The accrual of depreciation stops after the complete write-off of the value of the fixed asset or upon disposal of the fixed asset.

The actual mileage of the truck in May was 1000 km.

A \u003d 1000 * 1.5 \u003d 1500 rubles.

Actual mileage in June \u003d 4000 km.

A \u003d 4000 * 1.5 \u003d 6000 rubles.

Actual mileage in July \u003d 5000 km.

A \u003d 5000 * 1.5 \u003d 7500 rubles.

Further depreciation for the car is calculated in the same way, depending on the actual mileage in this month. The write-off will continue until the cost is fully written off through amortization.

If the cost of the object is completely written off, but its useful life has not expired, that is, the fixed asset is in working order, then the object can be operated further, there is no need to charge depreciation.

When is it convenient to use the method of writing off the cost in proportion to the volume of production?

Any method of calculating depreciation has its pros and cons, in one case it is convenient to use one method of calculation, in another - another.

In this case, it is convenient to write off the cost of an object depending on the volume of products produced when there is a direct dependence of the object's wear on the frequency of its operation.

This method is common in industry, for example, mining, or for cars or trucks.

Whichever method is chosen for depreciation, it should be reflected in the accounting policy of the organization.

The procedure for revaluation of fixed assets

The initial cost at which an item of fixed assets is accepted for accounting may change during operation in several cases. If the object was reconstructed or modernized, as well as during revaluation. The value obtained as a result of the revaluation will be referred to as the replacement value.

What is a revaluation of fixed assets?

Revaluation is the process of restating the original cost of property, plant and equipment to match market prices. This procedure is available only to commercial enterprises, which independently determine for themselves the frequency of revaluation, as well as the objects for which it will be carried out. When setting the frequency of revaluation of fixed assets, you need to remember one limitation: it can be carried out no more than once a year in the last month of the year. All points related to the revaluation of fixed assets should be reflected in the accounting policy of the enterprise.

It must be borne in mind that if a certain frequency of the cost recalculation is established for the object, and it is indicated in the Order on accounting policy, then this frequency must be observed and the revaluation must be carried out without fail.

How is the revaluation of fixed assets carried out?

The procedure must be documented; all necessary entries for revaluation of fixed assets associated with an increase or decrease in their value as a result of recalculation must be reflected.

As mentioned above, the revaluation is carried out at the end of the year. The procedure begins with the execution of an order indicating the objects for which a revaluation should be carried out. The revaluation totals (new object price and recalculated depreciation) should be reflected in the asset inventory card.

The method of revaluation of property, plant and equipment for commercial enterprises is called the method of direct translation at documented market prices.

The value of the property, plant and equipment is translated using market prices at the date of the translation. You can determine the average market price both independently and with the assistance of appraisers.

The new (replacement value) is reflected at the beginning of the new year.

The increase in value (revaluation) in accounting is reflected in the credit of account 83 "Additional capital" in correspondence with the debit of account 01 (posting D01 K83).

Decrease in value (markdown) is reflected in the debit of account 91 "Other income and expenses" in correspondence with the credit of account 01 (posting D91 / 2 K01).

Along with the value reflected in the debit account 01, the depreciation calculated on account 02 is also recalculated.

How to revalue depreciation of fixed assets?

Depreciation rate \u003d (accrued depreciation / initial st-st st-st of fixed assets) * 100%.

Recalculated depreciation \u003d replacement cost * depreciation rate.

The increase in depreciation as a result of the revaluation is reflected by entry D83 K02.

Decrease in depreciation as a result of the markdown is reflected by entry D02 K91 / 1.

For clarity, consider two examples: revaluation and depreciation of the cost of fixed assets.

Revaluation of fixed assets (example):

We have fixed assets with an initial value of 100,000. The object was depreciated at 25,000. As a result of the revaluation, the cost increased to 110,000. What entries should be reflected in the accounting department?

The cost of the OS has increased - we are observing the revaluation.

Let's recalculate depreciation:

Wear rate \u003d (25,000 / 100,000) * 100% \u003d 25%

A \u003d (110,000 * 25%) / 100% \u003d 27,500.

That is, as a result of the revaluation, the cost of fixed assets increased by 10,000, depreciation increased by 2,500.

Revaluation transactions:

10,000 - D01 K83 - the item st-st was increased upon revaluation.

2 500 - D83 K02 - the accrued depreciation for the object has been increased as a result of revaluation.

Fixed asset depreciation (example):

We have an object with an initial cost of 100,000. Accrued depreciation - 25,000. When analyzing the market, the average market price for this object was revealed - 80,000. How should the transactions be reflected?

The cost of the fixed asset has decreased - we observe a markdown.

Let's recalculate depreciation:

Wear rate \u003d 25%

A \u003d (80,000 * 25%) / 100% \u003d 20,000

That is, as a result of the revaluation, the value of the fixed asset decreased by 20,000, the amount of accrued depreciation decreased by 5,000.

Markdown transactions:

20,000 - D91 / 2 K01 - the item's st-st was reduced upon markdown.

5,000 - D02 K91 / 1 - the depreciation charge for the object has been reduced in case of markdown.

Inventory of fixed assets (surplus and shortage)

Inventory of fixed assets is a procedure required by every enterprise. Inventory is the process of reconciling the actual availability of fixed assets and their location with accounting data. This important procedure allows you to identify inconsistencies between accounting and actual data, to identify surpluses and shortcomings.

The procedure for conducting an inventory is regulated by the Methodological Instructions for the Inventory of Property and Financial Liabilities.

Before starting inventory, you need to prepare - check the following points:

• Availability and correct completion of documents for fixed assets: inventory cards, inventory books, inventories and other documents
• Availability of technical documentation for fixed assets
• Availability of documents for leased objects, as well as for those leased

If any documents are not found or damaged, then they should be restored, received or processed.

Before starting the procedure, a receipt is taken from the financially responsible persons stating that all objects are at their destination and taken into account.

Inventory can be carried out in the following cases:

• Control check
• Change of the financially responsible person
• Another scheduled check etc.

The procedure for inventory of fixed assets

This procedure must be accompanied by competent documentary registration.

First of all, the decision to carry out an inventory of fixed assets is fixed in the order for inventory. For this, there is a unified form INV-22. This order indicates which assets are being checked, the date of the procedure is set, as well as the composition of the inventory commission.

The formation of an inventory commission is an integral part of this process. It should include representatives of the accounting department, materially responsible persons, representatives of the management team, third parties who are not employees of this enterprise. The functions of the formed commission include control of the inventory process, registration necessary documentation and a final conclusion.

When the date specified in the order comes, the check of the availability and condition of the company's fixed assets begins.

The commission examines all objects, enters information about the inspected objects into special inventory lists in the INV-1 form:

• Name
• Appointment
• Inventory number
• Technical and operational indicators

When making an inventory of buildings, structures, land plots, the presence of documents confirming the location of these objects in the ownership of the organization is checked.

Inventory lists are drawn up in two copies: for the accounting department and for the materially responsible person.

When making an inventory of leased fixed assets, inventories are drawn up in triplicate, the third version of the inventory is transferred to the direct owner of the object.

For items of fixed assets, for which discrepancies were revealed in the inventory process, collation statements are drawn up in the form of INV-18.

The collation sheet is also drawn up in two copies: for accounting employees who will make the necessary postings for accounting for surpluses and writing off shortages, and for the materially responsible person.

Objects that have fallen into disrepair and cannot be restored are reflected in a separate inventory indicating the date of commencement of use, as well as the reason why they are not suitable for use.

Objects under repair are also reflected separately, for these fixed assets an inventory act for unfinished repairs is filled out in the form of INV-10.

Objects that are registered in the organization, but do not belong to it, for example, those in custody, are recorded in separate collation statements.

All documents on the inventory are certified by the signatures of the materially responsible persons and members of the commission headed by the chairman.

The final results of the inventory of fixed assets are recorded in the income statement form INV-26.

Fixed asset inventory accounting

The results of the inventory are subject to immediate reflection in the company's accounting records. The identified surpluses and shortages must be reflected using accounting entries in the month in which the inventory was taken.

All identified surpluses and shortages must be explained by the responsible persons.

Inventory surplus (postings):

Surplus is objects not accounted for in accounting.

The surpluses revealed in the course of the inventory are credited to the account of fixed assets (account 01) in correspondence with the account of other income and expenses (account 91). Acceptance of surpluses is made through 08 account, as well as in the case of receipt of fixed assets. Surplus acceptance transactions are of the form: D08 K91 / 1 and D01 K08. Such fixed assets are accepted at the average market value as of the current date.

Write-off of shortage during inventory (transactions):

The identified shortage is debited from account 01 to the debit of account 94 "Shortages and losses from damage to valuables". When writing off an object, you need to follow three steps:

1 - write off the accrued depreciation on the missing object from account 02 (posting D02 K01 / 2),

2 - write off the original cost of the missing object from account 01 (posting D01 / 2 K01 / 1),

3 - write off the residual value of the missing object from account 01 (posting D94 K01 / 2).

In order to write off an object, it is necessary to open subaccount 2 on account 01, transfer the initial value of the missing object to its debit, and the accrued depreciation to its credit. After that, the residual value of the credit account 01/2 will be determined, which must be written off as a shortage.

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