Disposal of fixed assets in 1s. Reflection of transactions on disposal of fixed assets. Buying fixed assets requiring assembly

Vladimir Ilyukov

Acceptance for accounting and commissioning of fixed assets (OS) is a fairly common task for accountants. With the release of version 3.0.45, we can talk about the presence in 1C Accounting 8 of two ways to put the OS into operation: normal (three-stage or two-stage) and simplified (one-stage). In the usual way, at least two documents (registrars) and two reference books must be drawn up. In simplified form, it is enough to issue one registrar. In the working base of the user, he will simultaneously reflect the receipt, commissioning and fill out the directory "Fixed assets".

Today, March 15, 2017, I am publishing this article and suddenly I find that 1C is ahead of me. What a shame! Just two days ago, on March 13, 2017, its author published an article on the same topic. Here is the link http://buh.ru/articles/documents/54524/. Read it, it is quite possible that you will find there what I missed to say or said not very clearly. If, that at the end of the article, in the reviews, you can leave your comment or question.

The simplified method is useful for any organization that from time to time acquire non-current assets. It will be especially in demand among small businesses, individual entrepreneurs, lawyers and notaries.

To focus on the features of the simplified method, we recall that the simple method of taking into account consists of three or two consecutive stages, steps.

First... At this step, the asset is registered in accounting (BU). It is registered by the same registrar, to which two links are provided in the configuration: “ Purchases\u003e Purchases\u003e Receipt (acts, invoices)\u003e type of operation Equipment"And" Fixed assets and intangible assets\u003e Receipt of fixed assets\u003e Receipt of equipment". In the process, a posting is created in the debit of the subaccount 08.04.1 "Purchase of fixed assets components". We will talk about it a little later.

Second... Formation of the initial (accounting) value of the purchased OS. In tax accounting (NU, art. 257 Tax Code) and in accounting (BU, PBU 6/01) Algorithms for evaluating non-current assets are somewhat different. The general thing is that the book value consists of the costs of acquiring a non-current asset, its construction, delivery and bringing to a state in which it can be used for its intended purpose. The type of registrars used is determined by the cost element.

Third... After all the preparatory actions with the non-current asset are completed, and it is ready for use as intended, this event is reflected in the information base by the registrar " Fixed assets and intangible assets\u003e Receipt of fixed assets\u003e Acceptance of fixed assets for accounting". In the process, it forms a posting from the credit of the subaccount 08.04.1 "Purchase of components of fixed assets" to the debit of the subaccount 01.01 "Fixed assets in the organization".

The second step may be absent and the three-step method turns into a two-step one: it is a little simpler, but not very much. The fact is that at the first step, you still have to describe the non-current asset in the Nomenclature directory as equipment. This is due to the fact that it is attached as a sub-account on subaccount 08.04.1 "Purchase of fixed assets components". It should also be noted that before performing the third step, the non-current asset also needs to be described, but already in the fixed assets directory.

For many years, many of us have got used to the three-stage scheme for commissioning non-current assets in 1C. However, with the advent of a one-stage method, the process of accepting OS for accounting in 1C 8.3 has become significantly simplified.

Simplified acceptance of OS for accounting in 1C 8.3

A simplified, one-stage commissioning combines the registration procedure (posting to debit subaccount 08.04) and subsequent commissioning. The latter is reflected by an entry in the debit of the subaccount 01.01.

The one-step method is easier and more convenient. At the same time, it does not override the simple, three-step (two-step) method. The one-step method is reduced to the design of one document, to which there are two links: “ Fixed assets and intangible assets\u003e Receipt of fixed assets"And" Purchases\u003e Purchases\u003e Receipt (acts, invoices)\u003e transaction type Fixed assets».

To implement a one-stage scheme, the developers of 1C company attached internal sub-accounts to account 08.04 "Acquisition of fixed assets":

• subaccount 08.04.1 "Purchase of components of fixed assets". It is used in the usual OS acceptance scheme. Analytics is carried out in the context of the elements of the "Nomenclature" directory.
• subaccount 08.04.2 "Purchase of fixed assets". It is used in a simplified scheme for accepting OS for accounting. Analytics is carried out in the context of the elements of the fixed assets directory.

Account 08.04 "Purchase of fixed assets" became a group account and therefore cannot be used in postings. Instead, subaccount 08.04.1 "Purchase of fixed assets components" is now used in the usual scheme.

In the register "Receipt (acts, invoices)", the list of types of operations, the developers have replenished with one more, this is "Fixed assets". It should be selected when using the one-step method.

In the one-stage method, the book value of a non-current asset is not formed from additional costs. It is assumed that they are not. Therefore, it is simply set equal to the price paid to the supplier, but with the following caveat. Payers of value added tax accept input VAT for deduction. On the contrary, non-payers of VAT (for example, the simplified tax system) include the input VAT in the book value.

Consider an example in which one server is counted in both the BU and OU, and the other is counted only in the BU.

The organization LLC "Accounting OS" bought the Team Server R3-E52 server for 177,000 rubles, incl. VAT 27,000 rubles and Team Server R2-E52 for 82,600, incl. VAT 12,600 rubles. They must be taken into account as an OS. There are no additional costs. The initial cost is equal to the cost of purchasing them from the supplier.

We will assume that the prepayment has already been made. We are opening a new registrar " Shopping\u003e Shopping\u003e Receipt (acts, invoices)". In the form that opens, click on the "Receipt" button and select the "Fixed assets" operation.

In the column "Fixed asset" with our hands from the keyboard we drive in the name of our server. The registrar will instantly discover that there is no such server in the infobase and will immediately offer to create it. We agree with this proposal.

As a result, without opening the "Fixed assets" catalog, a new item will be created in it. Data in the card details are automatically transferred from the registrar when it is saved. During the posting process, it creates the following transactions.

We note that subaccount 08.04.2 "Acquisition of fixed assets" is used in transit. First, both servers are accounted for under the debit of the subaccount 08.04.2 "Purchase of fixed assets". Then the same document forms a posting to the debit of the subaccount 01.01 "Fixed assets in the organization".

Let's comment on lines No. 3-4. Record on line no. 3 registers in the infobase the event of commissioning the Team R2-E52 server. Moreover, this record is reflected in both the BU and OU. Then, by record No. 4, the Team R2-E52 server is removed from OU. Ultimately, it is only counted in the BU.

The reason for this behavior is quite understandable. The estimated cost of the Team R2-E52 server did not exceed 100,000 rubles. Therefore, it does not apply to depreciable property, with clause 1 of Art. 256 of the RF Tax Code... If so, then in NU the cost of the Team R2-E52 server cannot be charged to income tax expenses by writing off monthly or seasonally accrued depreciation. Nevertheless, it is possible to recognize them in expenses, but in a different way. They can be taken into account as part of material costs, and in full amount at the time of registration of a non-current asset in operation, sub. 3 p. 1 art. 254 Tax Code.

It was this legal norm that was reflected in the document. This is easy to see if you open the Team Server R2-E52 card on the NU Information tab.

It can be seen that the cost of the Team Server R2-E52 is included in the material costs at the date of its commissioning. We emphasize: it is turned on automatically.

The registration of the Team R3-E52 server took place quite differently. The entry in line No. 6 registered the fact of acceptance for accounting of fixed assets with a book value of 150,000 rubles both in the BU and in the NU. At the same time, the document takes into account that Team Server R3-E52 belongs to depreciable property. Consequently, the cost of acquiring it from NU can be expensed as depreciation is charged. Note that this fact is also automatically marked in the reference book "Fixed assets", on the tab "NU Information".

Of course, if necessary, it is permissible to edit some of the details as needed.

Let's outline the most important advantages and limitations of the simplified, one-step input method.

Advantages of one-stage acceptance for accounting by OS in 1C 8.3

1. Receipt and commissioning are carried out in one document.
2. There is no need to describe non-current assets in the form of equipment in the Nomenclature reference book.
3. In the directory "Fixed assets" a new element is created automatically without opening its card details. In the future, of course, you can open it and, if necessary, edit it.
4. By the value of the book value, the document automatically recognizes the "Procedure for including in the composition of expenses" in NU. In the DOS mode for the depreciable property, it is set equal to "Depreciation charge". For non-depreciable property equal to “Inclusion in expenses upon acceptance for accounting”. On the contrary, in the STS regime for depreciable property, the procedure is set equal to "Include in the composition of depreciable property". For non-depreciable property equal to “Include in expenses”.
5. In the directory "Fixed assets" the tab "Additional" has been eliminated. The requisites located on it have been moved to the "Main" tab, to the subsection "Information for the inventory card". In this subsection, it is very important to pay attention to the field "Date of issue (build)". The value in this field in certain cases affects the calculation of the transport tax. As conceived by the developers, such a location will remind users to fill in this requisite when describing vehicles.

Limitations of one-stage acceptance for accounting of OS in 1C 8.3

1. There is no way to attribute additional costs to an increase in the book value.
2. The useful life is set to be the same in the BU and in the NU. It cannot be changed.
3. In both BU and NU, the linear depreciation method is automatically set. It cannot be changed.
4. There is no way to set a seasonal depreciation schedule.
5. There is no way to take into account the depreciation premium.
6. Accelerated depreciation of fixed assets is unacceptable, since a special coefficient is set equal to one. It is impossible to change.
7. It is not possible to set the "Procedure for inclusion in expenses" equal to "Exclude in expenses".
8. Does not allow for leasing of non-current assets.

Those who use the simplified tax system and have established income reduced by the amount of expenses as a tax base have another very useful feature of the one-step method. First, let us recall that to the registrar "Acceptance of fixed assets for accounting", on the tab "Tax accounting (USN)" there is a very important tabular section.

If the user does not want to overpay tax on the simplified tax system, he must remember to manually indicate the date of payment and the amount of payment for a specific fixed asset.

One cannot be complacent about the fact that the payment was actually reflected in the information base by the corresponding document. The document "Acceptance of OS for accounting" does not "see" this. Therefore, if you do not reflect the date and amount of payment, then the program will consider that there was no payment and the costs of a non-current asset will not be taken into account when forming the taxable base in connection with the use of the simplified tax system.

If we use a one-stage scheme, then the payment registered in the database will be detected and automatically reflected in the accumulation register “Registered payments of fixed assets (USN)”. The corresponding entry in the specified register is created by the document "Receipt (act, invoice)", if there was an advance payment. Otherwise, this record will be created by the "Write-off from the current account" registrar, entered on the basis of the previously conducted "Receipt (act, invoice)" registrar.

It was already noted above that if a non-current asset is put into operation in a one-stage way, then in the future it is impossible to change a special coefficient for it, nor to set a depreciation schedule. This begs the question, is it possible to suspend depreciation? Yes, you can suspend depreciation. Then after some time it can be resumed. There is a standard procedure for this in the configuration.

Thus, if the restrictions listed above are not important, then it is advisable to use a simplified OS commissioning scheme in the 1C Accounting 8.3 program. It often turns out to be simpler and less time consuming than the conventional scheme.

Previous articles on this topic.

1C: Accounting 8.2. A clear self-instruction manual for beginners Gladky Alexey Anatolievich

Write-off of fixed assets

The current legislation defines the procedure for writing off fixed assets for which full wear and tear has been charged, or that are simply broken or outdated (both in physical and moral sense). To formalize this procedure in the configuration, the OS Decommissioning document is intended, which is called using the OS main menu command? Write-off of the OS.

The list of documents for writing off fixed assets is shown in Fig. 7.13.

Figure: 7.13. Fixed asset write-off documents

Here, for each item in the list, the following information is presented: the symbol of the posted document (in Fig. 7.13, both documents are posted), the sign of manual adjustment, the sign of tax accounting, the date and number of the document creation, the name of the organization (the item of fixed assets is written off from the balance sheet), the reason for the write-off and the name of the user responsible for drawing up the document.

To form a new document, click the Add button in the toolbar of the list window or execute the similar command of the context menu. This will open the window shown in Fig. 7.14.

Figure: 7.14. Write-off of an object of fixed assets in the program "1C Accounting 8"

In this window, you first need to fill in the parameters located in its upper part, and then proceed to filling in the tabular section. The fields Number, from, Organization and Responsible are already well known to us, so we will not dwell on them. Let's consider the rest of the fields in more detail.

In the Event field from the directory window, which can be called by pressing the F4 key or the selection button, the name of an event occurring with fixed assets is selected. In this case, the value of the field may look like this: Implementation of the OS on the side. But this parameter does not have any effect on document posting, so you can leave it blank. Accounts to reflect the amount of written off fixed assets are indicated in the Account (BU) and Account (OU) fields. By default, the program offers account 91.02 “Other expenses” for accounting, and account 91.02.7 “Non-operating expenses” for tax accounting.

ATTENTION

The tax accounting parameters are displayed only if the Reflect cash check box is selected at the top of the window. accounting.

For the selected accounts of accounting and tax accounting, you can specify subconto, if analytical accounting is kept on these accounts. For this, the parameters Subkonto (BU) and Subkonto (OU) are intended, which are filled in from the directory of income and expenses.

There must be a serious reason for writing off an item of fixed assets (breakdown, complete wear and tear, etc.). It should be specified in the Reason field (the value is selected from the directory of reasons for writing off fixed assets).

ATTENTION

Please note that the indicated write-off reason will apply to all fixed asset objects, the list of which is in the tabular section of the window.

Filling in the tabular section is carried out according to the usual rules: first you need to click the Add button or the Insert key, then the debited object of fixed assets is selected from the directory, after which its cost, depreciation is entered (based on these data, the residual value of the object being written off will be automatically calculated) and other information.

To post the document on accounting, click the OK button, and to save the data without posting the document, use the Write button. The Close button is used to exit this mode without saving the changes made.

Using the command Actions? You can see the result of the document posting, how the document posting was reflected in the accounting. In fig. 7.15 shows the result of holding the document shown in Fig. 7.14.

Figure: 7.15. Reflection in the accounting of transactions to write off fixed assets

On the corresponding tabs of this window, you can view a wide variety of information about how this document was reflected in accounting and reporting.

The document for the write-off of fixed assets can be printed in the unified form OS-4. To do this, in the editing window, press the Print button, and in the menu that opens, select the OS-4 command. An example of an act for writing off fixed assets is shown in Fig. 7.16 (this act is drawn up on the basis of the document, the formation of which is shown in Fig. 7.14).

Figure: 7.16. Write-off of an item of fixed assets

Sending a document to the printer is carried out in a standard way - using the main menu command File? Print or by pressing the key combination Ctrl + P.