Recovery of depreciation bonus in 1s. Recovery of the depreciation premium on the sale of fixed assets What is a depreciation bonus

"Tax Policy and Practice", 2010, N 11

Until 2006, capital expenditures fully formed the initial cost of an object of fixed assets and were written off to expenses through depreciation, they could not be taken into account immediately (clause 1 of article 257; clause 5 of article 270 of the Tax Code of the Russian Federation).

Since 2006, the concept of a depreciation bonus has appeared in tax accounting, which makes it possible to write off up to 10% of the cost of a fixed asset at a time when calculating income tax (clause 1.1 of article 259 was introduced in the Tax Code of the Russian Federation by Federal Law of 06.06.2005 N 58-FZ). The remaining 90% of the cost was depreciated. The innovation did not apply to fixed assets received free of charge, contributed to the account of a contribution to the authorized capital and accounted for as profitable investments in tangible assets.

From January 1, 2009... Federal Law No. 224-FZ of November 26, 2008 amended the Tax Code of the Russian Federation concerning the procedure for using the depreciation bonus. Maximum size the depreciation bonus for the third - seventh depreciation groups was increased to 30%. For fixed assets of the first, second, eighth - tenth depreciation groups, it remained the same - no more than 10% of the original cost.

The specified norms of the organization may also apply to the sums of expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment or partial liquidation of fixed assets.

Accordingly, items of fixed assets after their commissioning are included in depreciation groups (subgroups) at their initial cost less depreciation premium. And the amounts by which the initial cost of objects changes in cases of completion, retrofitting, reconstruction, modernization, technical re-equipment, partial liquidation of objects are taken into account in the total balance of depreciation groups (subgroups) (change the initial cost of objects, depreciation for which is charged on a straight-line basis) also for deducting the corresponding depreciation bonus (paragraph 3, clause 9, article 258 of the Tax Code of the Russian Federation).

Note: the decision on the use of the depreciation bonus with an indication of the share of capital expenditures that can be recognized at a time, the taxpayer should fix in the order on accounting policy for profit tax purposes. This is directly stated in the Letter of the Ministry of Finance of Russia dated 04.08.2006 N 03-03-04 / 1/619.

According to the rules of paragraph 3 of Art. 272 of the Tax Code of the Russian Federation, expenses in the form of capital investments should be recognized in the reporting (tax) period in which the date of the start of depreciation of fixed assets falls.

Depreciation begins to accrue from the 1st day of the month following the month the fixed asset is put into operation (clause 2 of article 259 of the Tax Code of the Russian Federation).

In the case when the receipts of fixed assets are small and the value of the objects is small, there is little benefit from a one-time write-off of 10% of their value. The increased amount of the depreciation bonus (30%) is applicable only to certain groups of fixed assets established by the Tax Code of the Russian Federation (clause 9 of Article 258 of the Tax Code of the Russian Federation).

It should be especially noted that amortization premium is not applied in accounting. Due to differences in the rules of accounting and tax accounting, the differences will have to be reflected in accordance with PBU 18/02 "Accounting for calculations of corporate income tax", so long and painstaking calculations with small amounts do not make sense. The overpayment of income tax will be insignificant.

Of greatest interest is the procedure for restoring the depreciation premium in the case of the sale of fixed assets earlier than after 5 years from the date of commissioning. According to paragraph 9 of Art. 258 of the Tax Code of the Russian Federation, the corresponding amounts of the depreciation bonus must be restored and included in the tax base for income tax. This provision applies to fixed assets put into operation starting from January 1, 2008.

The Tax Code of the Russian Federation does not specify in what period the corresponding depreciation premiums should be restored. We believe it is correct and possible in accordance with paragraph 4 of Art. 271 of the Tax Code of the Russian Federation to include the amounts of the restored depreciation premium in the income of tax periodin which the asset was implemented.

The reflection in the income of the same amount of the restored depreciation bonus, which was previously accounted for in expenses, would seem to lead to a zero result. To find out whether there will be an economic loss or benefit in the premium recovery procedure, it is necessary to calculate the total tax profit from all transactions with the acquired and subsequently sold fixed assets. Since the profit (loss) from the sale of a fixed asset is determined as the difference between the income from the sale of a fixed asset and its residual value, the question arises of how this residual value will affect the initial value of the fixed asset for which the depreciation premium was applied (it will decrease it or not)? If it reduces the initial value, then the residual value will be much less and the profit margin will be larger.

Let us consider an example of how the total tax profit with and without the use of a depreciation bonus.

Example. In June 2008, OJSC "Agrofirma Mtsenskaya" acquired a fixed asset (a general-purpose truck with a carrying capacity of up to 0.5 tons). According to the sales contract, the cost of the car was 590,000 rubles. (including VAT - RUB 90,000). In the same month, it was commissioned. The fixed asset was assigned to the third depreciation group with a term useful use 5 years (60 months). The depreciation method is linear. The amortization premium will be 30% (for tax purposes).

The fixed asset was depreciated for 30 months, after which it was sold for 250,000 rubles. The accountant of OJSC "Agrofirma Mtsenskaya" can reflect these operations in the accounting, as shown in table. 1.

Table 1

According to the order of the head of OJSC "Agrofirma Mtsenskaya", the useful life of the fixed asset in question is the same both in accounting and in tax accounting. equals 5 years (60 months) In tax accounting, the expenses included a depreciation bonus in the amount of 150,000 rubles. (500,000 x 30%) (p. 5 table. 1).

As of December 31, 2008 the amount of the deferred tax liability amounted to RR 32,400 (35,400 - 600 x 5 months). Since January 1, 2009, the income tax rate has decreased to 20%, therefore, the accountant reduced the amount of the tax liability by adjusting the opening balance as of January 1, 2009 (page 9 of Table 1). The amount of the deferred tax liability as of January 1, 2009 amounted to RUB 27,000. (32 400 - 5400).

The truck continued to operate, and depreciation was charged on it until December 2010, when a decision was made by the management of Agrofirma Mtsenskaya to sell it (p. 10, Table 1).

Since the truck has served the organization for less than 5 years, the accountant must restore the depreciation bonus previously charged to expenses, including its amount in tax accounting as income for tax purposes. Consequently, the tax base for income tax for December 2010 should be increased by 150,000 rubles. The recovery in tax accounting of the expense in the form of a depreciation bonus led to the recognition of a permanent difference and the recognition of a permanent tax liability in the amount of RUB 30,000. (150,000 rubles x 20%) (p. 19 table. 1).

In addition, the accountant of OAO Agrofirma Mtsenskaya will have to take into account one more circumstance. When the truck was retired, other expense was recognized in the accounting records in the form of the residual value of the fixed asset (page 16 of Table 1). Consider two options for the formation of the residual value of the retired fixed asset and the total profit (Tables 2 and 3).

table 2

Table 3

Option 1 the organization that applied the premium will receive the same financial result as the one that did not apply the premium: for both the one and the other tax profit as a result of all transactions with fixed assets will decrease by 250,000 rubles. (p. 8 table. 2). However, it still has the so-called inflationary gain - a significant part of the cost (in our case, 30%) was taken into account in expenses during the purchase of the fixed asset, and not diluted for the entire service life.

Option 2 (in the case when the depreciation premium applied earlier is included in the residual value on sale, i.e. when the initial cost decreases by the amount of this premium), the organization is actually "punished": the use of the premium will result in an understatement of both the depreciation and residual value ( and hence, in the overestimation of profit from the sale of fixed assets) (see table. 3). However, such losses will be partially offset by the inflationary effect of the fact that a significant part of the costs was accounted for as a premium several years (periods) ago. At the same time, the fixed asset could have been sold at an extremely low price and instead of profit from its sale the organization would have received a loss. Suppose that after intensive use our truck was sold not for 250,000 rubles, but only for 50,000 rubles. Then the organization has a loss from its realization, which is comparable even with the amount of the restored premium.

Literature

1. Tax Code of the Russian Federation. Part two of August 5, 2000 N 117-FZ (with amendments and additions).
2. Federal Law of June 6, 2005 N 58-FZ "On Amendments to Part Two Of the Tax Code Of the Russian Federation and some other legislative acts of the Russian Federation on taxes and fees "(as amended and supplemented).
3. Federal Law of November 26, 2008 N 224-FZ "On Amendments to Part One, Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" (as amended and supplemented).

I. I. Kruzhkova

senior Lecturer

chairs accounting and audit

FGOU VPO "Oryol State

agrarian university "

Organizations have the right to include in tax expenses no more than 10% or 30% of the initial cost of fixed assets, depending on the depreciation group clause 9 of Art. 258 Tax Code... Under certain conditions, the depreciation premium will have to be restored - included in non-operating income. We suggest that you check how well you understand the rules for recovering depreciation premiums.

Questions

1. Does the obligation to recover the depreciation premium arise on any sale of an asset?

b) No, only if less than 5 years have passed since the OS was put into operation.

c) No, only if the buyer and seller are interdependent persons.

d) No, only if the conditions given in options b) and c) are met simultaneously.

2. The organization sold its fixed assets to its director in 2016, upon purchase of which a depreciation bonus was applied in 2014. In what period should the depreciation premium be restored?

a) There is no need to restore the depreciation bonus at all, since the organization and its director are not interdependent persons.

b) During the implementation of the OS.

c) In the period of application of the depreciation bonus.

3. The fixed asset was sold to a related party after 6 years from the date of commissioning. For the last 2 years, this OS has been mothballed. Do I need to recover the applied depreciation premium?

a) No, since the OS was sold after 5 years from the date of commissioning.

b) Yes, after all, at the time of implementation, the OS was in operation for less than 5 years, since 2 years out of 6 years were mothballed.

4. The organization applied a depreciation bonus of RUB 100,000. when buying an OS in September 2010 and in the amount of 70,000 rubles. - when it was retrofitted in March 2014. In July 2016, the fixed asset was sold to a related party. How much should the depreciation premium be restored?

a) 170,000 rubles, since it is necessary to restore all premiums applied to fixed assets.

b) 70,000 rubles, since the premium of 100,000 rubles. was applied more than 5 years ago.

c) There is no need to restore the depreciation premium.

5. The fixed asset was transferred free of charge to an interdependent person after 2 years from the date of commissioning. Should the depreciation premium applied to this asset be restored?

a) No, since the OS was donated, not sold.

b) Yes, since for tax purposes the donation is recognized as a sale.

6. In 2016, the organization transfers fixed assets as a contribution to the authorized capital of the company, the share in which is 10%. Do I need to recover the depreciation premium that was applied on capital investments in this facility, which was commissioned in 2015?

a) Yes, since 5 years have not yet passed since the moment the fixed asset was put into operation.

b) No, since the fixed asset is transferred in the form of a contribution to the authorized capital.

c) No, since the OS is transferred to a non-interdependent organization.

7. Fully depreciated fixed assets commissioned in November 2012 were sold to a related party in August 2016. Should the entity recover the applied depreciation premium?

8. In August 2016, the asset was sold to the sole founder, which was put into operation in July 2013. The initial cost of the asset was 500,000 rubles. The amount of the applied depreciation bonus is 150,000 rubles. (RUB 500,000 x 30%). The cost at which the fixed asset was included in the depreciation group was 350,000 rubles. (500,000 rubles - 150,000 rubles). Accrued amount linear depreciation - 252,000 rubles. How much can you reduce the income from the sale of fixed assets?

a) 248,000 rubles. (500,000 rubles - 252,000 rubles).

b) 98,000 rubles. (350,000 rubles - 252,000 rubles).

c) 248,000 rubles. (350,000 rubles - 252,000 rubles + 150,000 rubles).

Answers

Article 258 of the Tax Code of the Russian Federation, an organization may include in the expenses of the reporting (tax) period the cost of capital investments in the amount of no more than 10 percent (no more than 30% - in relation to fixed assets belonging to the third - seventh depreciation groups) of the initial cost of the property.

In the same amount, you can write off the costs of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of fixed assets.

This is the so-called depreciation bonus.

Whether to use it or not is up to the organization itself. And if it applies a depreciation premium, then the property is included in depreciation groups (subgroups) at the original cost less 10 (30) percent of it.

In what order to recover the depreciation premium

So when to recover the depreciation premium? If the fixed asset, in respect of which the depreciation premium was applied, was sold to a related person earlier than five years after it was put into operation, the depreciation premium must be restored. Moreover, its amounts should be included in the composition non-operating income... And this must be done in the period in which the property was sold.

At the same time, in accordance with subparagraph 1 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation, the taxpayer has the right to reduce the income from the sale of depreciable property by its residual value.

If we are talking about property on which the depreciation premium is restored, its residual value is increased by the amount that is included in non-operating income.

An increase in the residual value by the amount of the depreciation bonus upon the sale of a fixed asset to an interdependent person (subparagraph 1 of clause 1 of article 268 of the Tax Code of the Russian Federation) formally leads to the fact that the final result does not depend on who the fixed asset is sold to: to an interdependent person or not. After all, if the sale is made to an independent person, then the amount of the depreciation bonus is not included in either income or expenses, and if it is interdependent, then the bonus increases both income and expenses.

It may turn out that the residual value of the depreciable property, taking into account the costs associated with its sale, exceeds the proceeds from the sale. Then the difference between these values \u200b\u200bfor income tax purposes is recognized as a loss.

EXAMPLE

The organization sells property, plant and equipment with an initial cost of RUB 700 thousand. A depreciation bonus in the amount of RUB 210 thousand was applied to it. The useful life is 5 years (60 months). The service life is 1 year, the residual tax value is 392 thousand rubles. (700 thousand - 210 thousand - 98 thousand). The fixed asset was sold for 500 thousand rubles.

If the fixed asset is sold to an independent person, then the income from the sale of the fixed asset of 108 thousand rubles will be recognized. (500 thousand rubles - 392 thousand rubles).

When selling a fixed asset to a related person, the tax result from the transaction will be the same: 500 thousand rubles. + 210 thousand rubles. (restoration of the depreciation bonus) - (392 thousand rubles + 210 thousand rubles (residual tax value increased by the amount of the depreciation bonus)) \u003d 108 thousand rubles.

However, the restored amortization premium in the amount of RUB 210 thousand. will be reflected in the structure of non-operating income in full in the current period (by the date of sale of the fixed asset).

But the loss from the sale of this fixed asset in the amount of 102 thousand rubles. (500 thousand rubles - (392 thousand rubles + 210 thousand rubles)) will be taken into account not at a time, but in equal shares during the remaining life of the retired property, then the father-in-law in the next 4 years.

The purpose of this procedure is to prevent the abuse of a tax benefit in the form of a depreciation bonus by unscrupulous taxpayers who want to repeatedly apply this prize to the same fixed assets when they are resold along the chain between related parties.

Sergey Ryumin,

managing partner of LLC "CAF" INVESTAUDITTRAST "

Suppose JSC "Shtorkin Dom" sells a fixed asset to an interdependent person, for which a depreciation premium was previously accrued. It is necessary:

• To study the theoretical issue of restoring the depreciation bonus when selling fixed assets earlier than 5 years of use by interdependent persons;
• Check the filling and carry out the documents related to the purchase of a car, putting it into operation;
• Carry out the regulatory document "Closing the month" for January - June in order to calculate depreciation for fixed assets;
• Execute Operation No. 1 to sell fixed assets and issue an invoice;
• Carry out the regulatory document "Close of the month" for July;
• Check the correctness of the calculation of depreciation and amortization premium, as well as the entries generated by the document "Depreciation and depreciation of fixed assets" and the document "Calculation of income tax";
• Determine the differences in accordance with PBU 18/02;
• Create tax accounting registers;
• Fill in a 9 months income tax return.

In order to get the correct movement on tax accounting accounts, it is necessary to check the completion of documents in the 1C 8.2 database and carry out their implementation:

• on receipt of the fixed asset Car Ford Tourneo Connect from LLC "Avtopark" in the amount of 953,000 rubles. from 30.01.2013
• for the commissioning of the fixed asset Car Ford Tourneo Connect from 01/30/2013.
• Closing of the month for the period January - July 2013

Parameters for performing operation # 1:

Step 1. Let's draw up the document "Transfer of OS"

Features of filling out the document:

• In field Recover depreciation premium check the box if the premium is to be restored upon sale;
• In field Income iteman item of income is selected, according to which the income from the depreciation premium will be reflected in tax accounting:

Step 2. Transactions generated when selling fixed assets

Postings generated during the sale of fixed assets in accounting

• Dt 62.01 Kt 91.01 for the amount of proceeds from sales - 950,000.00 rubles;
• Dt 91.02 Kt 68.02 for the amount of VAT charged on sales - 144,915.25 rubles;
• Dt 26 Kt 02.01 for the amount of monthly depreciation for the last month - 13,460.45 rubles. (checking the calculation of depreciation \u003d 807 627.12 rubles / 60 months);
• Dt 01.09 Kt 01.01 for the initial cost of fixed assets - 807,627.12 rubles;
• Dt 02.01 Kt 01.09 for the amount of accrued depreciation for the entire time of using the OS - 80,762.70 rubles
• Dt 91.02 Кт 01.09 for the residual amount of fixed assets - 726,864.42 rubles. (calculation check \u003d 807 627.12 - 80 762.70).

Transactions generated during the sale of fixed assets for tax accounting

• Dt 62.01 Kt 91.01 for the amount of proceeds from sales excluding VAT - 805,084.75 rubles;
• Dt 26 Kt 02.01 for the amount of monthly depreciation for the last month - 9 422.32 rubles. (checking the calculation of depreciation \u003d (807 627.12 rubles - 242 288.14) / 60 months);
• Dt 01.09 Kt 01.01 for the amount of the initial cost of fixed assets minus the depreciation premium - 565 338.98 rubles;
• Dt 02.01 Kt 01.09 for the amount of accrued depreciation for the entire time of using the OS - 56,533.92 rubles;
• Дт 91.02 Кт 01.09 for the residual value of fixed assets - 508,805.06 rubles. (calculation check \u003d 565 338.98 - 56 533.92);
• Dt 91.02 Kt 01.09 for the residual value of fixed assets - 242,288.14 rubles. (the amortization premium is included in the residual value under OU);
• Кт 91.01 for the amount of the restored depreciation bonus - 242,288.14 rubles.

Transactions generated according to PBU 18/02

1) At the time of accrual of depreciation for BU (13,460.45 rubles) and depreciation for OU (9,422.32 rubles), taxable temporary differences are paid off for the amount of the difference:

• Dt 26 Kt 02.01 amount 4,038.13 rubles. - Posting on the basis of BP (checking the calculation of differences \u003d 13 460.45 (BU) - 9 422.32 (OU));

2) When writing off the residual value of fixed assets, the amount for OU (508,805.06 rubles) and BU (726,864.42 rubles) differs by the amount of the written off depreciation premium for OU, therefore, the taxable is repaid:

• Dt 91.02 amount 218,059.36 rubles. - Posting by attribute BP (checking the calculation of differences \u003d 726 864.42 (BU) - 508 805.06 (OU));

3) Reflected the restored depreciation premium for NU 242,288.14 rubles. - there is a permanent positive difference (we do not include it in the income in the income statement):

• Kt 91.01 for the amount of the depreciation bonus - 242,288.14 rubles. - Posting on the basis of PR.

4) The depreciation premium is reflected as an expense - an increase in C of the residual according to NU 242,288.14 rubles. - there is a permanent negative difference (we do not include in the costs in the BU in costs):

• Dt 91.02 for the amount of the depreciation bonus - 242,288.14 rubles. - Posting on the basis of PR:

Step 3. Calculation of income tax taking into account PBU 18/02

Document-generated transactions "Calculation of income tax"in 1C 8.2:

Step 4. Calculation of permanent tax liability

A permanent positive difference leads to an increase in income tax in reporting periodso it is calculated Permanent Tax Liability (PSL) according to the formula:

Let's check the calculation of the Permanent Tax Liability (PNO) in 1C 8.2 from our example:

• The permanent positive difference amounted to 242,288.14 rubles;
• PNO \u003d 242,288.14 * 20% \u003d 48,457.63 rubles. The calculation of the permanent tax liability is correct.

Due to the fact that the residual C is increased by OU by the amount of the depreciation premium, then there is a "reversal" Permanent tax liability (PSL):

• storno PNO \u003d242,288.14 * 20% \u003d 48,457.63 rubles.

A similar amount is indicated in the Help-calculation "Permanent tax assets and liabilities" (menu ).

Step 5. Settlement of taxable temporary differences

At the time of depreciation, taxable temporary differences are partially settled:

• The repayment of taxable temporary differences amounted to RUB 4,038.13. (difference in depreciation between BU and OU);
• Income tax rate - 20%;
• IT \u003d 4,038.13 * 20% \u003d 807.63 rubles.

When the residual value of fixed assets is written off, taxable temporary differences are partially repaid:

• Redemption of taxable temporary differences amounted to RUB 218,059.36. (difference in residual value between BU and OU);
• Income tax rate - 20%;
• IT \u003d 218,059.36 * 20% \u003d 43,611.87 rubles.

Total amount of deferred tax liability extinguished:

• IT \u003d 807.63 + 43 611.87 \u003d 44 419.50 rubles.

A similar amount is indicated in the Help-calculation "Deferred tax assets and liabilities" (menu Reports - Help-reports - Permanent and temporary differences).

Step 6. Reflection in the tax registers of the sale of fixed assets

Reflection in the register of business transactions

At the time of reflection of the transaction Realization of fixed assets - the document is formed by entries in the register Register of records of transactions of disposal of property, works, services, rights.

Reflection in the register of collection of information on the presence and movement of tax accounting objects

All information about the movement of the fixed asset in 1C 8.2 is reflected in the Register of information about the object of fixed assets, that is, it indicates the cost of fixed assets, depreciation premium, data on accrued depreciation, etc. register Register for accounting transactions on the movement of receivables and payables.

Reflection in the register of the formation of reporting data

When calculating depreciation on fixed assets (OU) in 1C 8.2, entries are generated in the Register-calculation of depreciation of fixed assets. The information specified in this register is included in the income tax return.

Revenue and non-operating income in 1C 8.2 are registered in the register Register of income accounting of the current period. The information specified in this register is included in the income tax return.

The costs associated with the implementation of fixed assets in 1C 8.2 are registered in the register Register-settlement financial result from the sale of depreciable property. The information specified in this register is included in the income tax return.

Step 7. Filling in the income tax declaration when selling a fixed asset

To check the completion of the declaration in 1C 8.2, let us refer to the SALT data, generated according to the Tax accounting attribute:

When implementing a fixed asset, Appendix No. 3 to Sheet 02 is filled in, it reflects the information:

• the residual value of the sold fixed assets - 751,093 rubles;
• profit from the sale of fixed assets - 53,992 rubles:

The total amount of proceeds and non-operating income is reflected in Appendix No. 1 to sheet 02:

• proceeds from the sale of fixed assets - 805,085 rubles;
• non-operating income (restored amortization premium) - 242,288 rubles:

According to paragraph 9 of Art. 258 of the Tax Code of the Russian Federation when accepting fixed assets for accounting taxpayer entitled to to include in expenses at a time a part of the costs associated with the acquisition of this fixed asset:

no more than 10% for fixed assets belonging to 1 - 2 depreciation groups (with a useful life of more than 1 year to 3 years inclusive);

no more than 30% for fixed assets 3 - 7 of the depreciation group (over 3 years up to 20 years inclusive);

no more than 10% for fixed assets 8-10 of the depreciation group (over 20 years).

The taxpayer reflects the right to apply the depreciation bonus, as well as its size in percentage, in the tax accounting policy.

Expenses in the form of a depreciation bonus are recognized in the month following the month the facility is commissioned and accepted for tax accounting (Clause 3 of Article 272 of the Tax Code of the Russian Federation). It is in this month that depreciation begins on the entered asset. In this case, for the purposes of tax accounting, the object is included in the depreciation group at its original cost minus the depreciation premium.

Thus, when the taxpayer applies a depreciation premium, the initial cost of the fixed asset, as well as the amount of monthly depreciation in tax and accounting will be different.

Example

The organization purchased the machine for 720,000 rubles, with a useful life of 3 years (2nd depreciation group). The method (method) of calculating depreciation in accounting and tax accounting is linear.

The machine was put into operation and taken into account in January 2009. In accounting, the entry was made: Debit 01 Credit 08.4 - 720,000 rubles.

The tax accounting policy of the organization enshrines the right to a depreciation premium for 1-2 depreciation groups in the amount of 10% of the original cost of the fixed asset. Therefore, the machine is accepted for tax accounting at a cost of 648,000 rubles. (720,000 - 72,000).

The beginning of depreciation of the machine tool in both accounting and tax accounting - February 2009.

The amount of monthly depreciation in accounting: Debit 20 Credit 02 - 20,000 rubles. (720,000: 3 years: 12 months).

The amount of monthly depreciation in tax accounting: 18,000 rubles. (648,000: 3 years: 12 months). In addition, the tax accounting in February 2009 recognized expenses in the amount of 72,000 rubles.

Since there is no amortization premium in accounting, the specified amount forms taxable temporary differences for which deferred tax liabilities should be accrued: Debit 68, subaccount "Calculation of income tax" Credit 77 - 14,400 rubles. (72,000 x 20%).

Monthly as depreciation accrues:

a) the previously formed taxable temporary differences are reduced by 2,000 rubles. (20,000 - 18,000);

b) deferred tax liabilities are written off: Debit 77 Credit 68, subaccount "Calculation of income tax" - 400 rubles. (2,000 x 20%).

If the organization implements the fixed asset for which the right to the depreciation premium was applied before the expiration of 5 years from the date of commissioning, then the depreciation premium will have to be included in non-operating income. In this case, the residual value of a fixed asset for tax purposes is determined as the difference between the initial value minus the depreciation bonus and the amount of depreciation accrued in tax accounting.

Example (continued)

In June 2011, the organization sold the machine for 153,400 rubles, including VAT of 23,400 rubles.

On sale date:

1) depreciation is charged on the machine:

a) in accounting in the amount of 600,000 rubles. (20,000 x 30 months);

b) in tax accounting in the amount of 540,000 rubles. (18,000 x 30 months);

2) the residual value of the machine was:

a) in accounting - 120,000 rubles. (720,000 - 600,000);

b) in tax accounting - 108,000 rubles. (648,000 - 540,000);

3) unwritten deferred tax liabilities amounted to: 2,400 rubles. (14 400 - 400 x 30 months).

The following entries were made in accounting:

Debit 62 Credit 91.1 - 153 400 rubles. - the machine is sold;

Debit 91, sub-account "VAT" Credit 68, sub-account "VAT" - 23 400 - VAT is charged on the selling price of the machine;

Debit 91.2 Credit 01 - 120,000 rubles. - the residual value of the machine has been written off.

Profit from the sale of the machine in the accounting records amounted to 10,000 rubles. (153,400 - 23,400 - 120,000).

In tax accounting, the profit from the sale of the machine will be 22,000 rubles. (153,400 - 23,400 - 108,000).

This difference is 12,000 rubles. (22,000 - 10,000) deferred tax liabilities should be written off in accounting: Debit 77 Credit 68, subaccount "Calculation of income tax" - 2,400 rubles. (12,000 x 20%).

In addition, the restored depreciation premium in the amount of 72,000 rubles should be reflected in the tax accounting as part of non-operating income.

Since the specified amount is not reflected in the accounting records, permanent differences are formed, leading to the accrual of permanent tax liabilities: Debit 99 Credit 68, subaccount "Calculation of income tax" - 14,400 rubles. (72,000 x 20%).

Thus, additional the tax burden will be 16 800 rubles. (2 400 + 14 400).

The above example corresponds to the position of the Ministry of Finance, which was repeatedly voiced in responses to private inquiries, including in one of the latest letters dated 11.11.2011 No. 03-03-06 / 1/737.

On a note

Gratuitous transfer of a fixed asset, as well as its disposal as a result of theft or liquidation, is not a sale for the purposes of Chapter 25 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated 20.03.2009 No. 03-03-06 / 1/169).