Fixed asset accounting - postings, documents and operations related to the introduction, depreciation, modernization and write-off of operating systems can be found in this article. Carrying out these operations is associated with such concepts as initial and residual value, useful life, depreciation rate, as well as many regulated documents that serve as the basis for the formation of entries.

What is OS?

The concept of fixed assets is disclosed by PBU 6/01 “Accounting for fixed assets” and the Tax Code of the Russian Federation. OS is the property of an enterprise, repeatedly used in production and economic activity, meeting the conditions:

• intended for long-term use (more than a year);
• not intended for sale;
• not processed during the production process (like raw materials);
• it is expected to make a profit.

In other words, OS are buildings, equipment, machines, machines, computers, office equipment, household supplies, etc. OS also include animals, fruit-bearing perennial plants, capital communication and transport facilities (communication centers, roads, power grids).

The criteria for fixed assets also include the initial cost, but it is different for accounting and tax accounting. In accounting (BU) (clause 5 of PBU 6/01), the maximum cost of classifying property as MPZ is 40,000 rubles. (accounting policy may establish a smaller amount). Such property is written off as expenses as soon as it is put into production. Anything that exceeds this limit, but meets the above criteria, is taken into account as OS.

In tax accounting (TA) objects worth up to 100,000 rubles. inclusive, are not considered fixed assets (Article 257 of the Tax Code of the Russian Federation). The assignment of an asset to fixed assets affects the procedure for accounting for its value as part of expenses (fixed assets are subject to depreciation, i.e., they are written off gradually according to the accounting policy of the enterprise, and inventories are written off at a time), as well as the procedure for document flow, inventory and write-off.

Postings upon receipt of fixed assets

Fixed assets are taken into account at their original cost. It is understood as the sum of the cost of purchasing the OS and other expenses associated with this purchase (installation, delivery, customs duties, intermediary commission, etc.).

IMPORTANT! The initial cost of an asset does not include VAT if this tax is refundable for the company (clause 8 of PBU 6/01). Non-payers of VAT (for example, simplifiers) take this tax into account in the initial cost of property (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).

The OS is accepted for accounting on the date when it is fully formed, and for NU - when the OS is put into operation.

When an asset is received, accounting records are generated:

Dt 08 Kt 60 (10, 70, 69) - expenses for the acquisition or creation of fixed assets are taken into account;

Dt 19 Kt 60 - input VAT is allocated;

Dt 01 Kt 08 - PS OS was formed.

If the OS requires installation, then account 07 “Equipment for installation” will be included in the postings. As a rule, it is used by construction organizations. The account accumulates information about equipment that requires technological installation, connection to networks and communications and is intended for installation in premises under construction. After the costs are fully collected on the account, the amount of the installed OS is written off to Dt account 08 (Dt 08 Kt 07). Next, the same algorithm is applied: amounts from account 08 are written off to account 01, thus forming the initial cost of the asset.

Accounting for depreciation of fixed assets: postings

Unlike materials and inventories consumed in production, fixed assets transfer their cost to company expenses gradually. This process is called depreciation. However, it is not accrued for certain types of fixed assets. Such objects include assets that do not change production qualities during the operation of the enterprise: land plots, cultural heritage sites, art collections, etc.

In accounting, 4 methods of calculating depreciation are used (linear, reducing balance method, based on the sum of the numbers of years of useful life, proportional to the volume of production), however, for the purposes of accounting, only linear and non-linear methods are used.

IMPORTANT! As a rule, an organization uses one method of calculating depreciation for accounting and financial accounting, since different methods create tax differences that require additional attention of an accountant. Therefore, the linear calculation method is usually used.

Linear depreciation is calculated using the formula

A = PS / SPS,

Where:
A is the monthly depreciation amount;

PS - initial cost of fixed assets (account balance 01);

SPS is the useful life of the OS.

To calculate it, you need to know the useful life of the asset, established by the Decree of the Government of the Russian Federation “On the classification of fixed assets included in depreciation groups” dated January 1, 2012 No. 1. In accounting, fixed assets can be written off faster than in tax accounting, using other calculation methods and a shorter period of use, but then tax differences are formed, since accounting and tax amounts will differ.

To account for depreciation, records are kept in account 02 “Depreciation of fixed assets.” Its amounts are debited from the accounts of production and commercial costs (20, 23, 25, 26, 29, 44), forming a credit balance on account 02.

The accountant creates monthly records:

Dt 20 (23, 25, 26, 29, 44) Kt 02 - depreciation has been accrued for fixed assets.

Accounting entries for the restoration of fixed assets

The initial cost may increase if work is carried out to restore the OS (modernization, reconstruction and retrofitting). The accounting procedure for such operations differs depending on whose forces this modernization is carried out: a third-party organization or independently. If the modernization is carried out by a third-party contractor, then the costs of such work are reflected in Dt account 08 in correspondence with account 60 “Settlements with suppliers and contractors”. In this case, the postings are generated:

Dt 08 Kt 60 - reflects the cost of the contractor’s work;

Dt 19 Kt 60 - VAT allocated.

If the work is carried out independently, then the costs of additional equipment are taken into account on account 08 in correspondence with the cost accounts (10, 70, 69, etc.). This creates the following records:

Dt 08 Kt 10 (70, 69, etc.) - reflects the costs of upgrading the OS.

Upon completion of the work, the amounts accumulated on account 08 are written off to account 01 Dt, thus increasing the initial cost of the asset.

OS sales

In the case when an organization sells fixed assets, it is obliged to record the cost of sale of the asset and the original cost minus depreciation (residual value). Records are generated:

Dt 62 Kt 91 - income from sale is recognized;

Dt 91 Kt 68 - VAT reflected;

Dt 02 Kt 01 - depreciation written off;

Dt 91 Kt 01—residual value written off.

Ownership of the asset is transferred on the basis of a deed (Form No. OS-1). If the object of sale is real estate, then the date of transfer of rights is the date of state registration.

Liquidation of OS

In case of liquidation, the accountant draws up a write-off act (), forms the residual value and writes it off to other expenses:

Dt 02 Kt 01 - accumulated depreciation is written off;

Dt 91 Kt 01 - the residual value of the fixed assets is written off.

If the fixed asset has been fully depreciated, then its residual value is zero, and such disposal of the asset will not affect the formation of the economic result.

Results

Thus, asset accounting is quite diverse, as it accompanies many situations related to the acquisition, use, write-off, and modernization. Acceptance of an asset for accounting (account 01) occurs through accounts 07 and 08, which accumulate expenses associated with acquisition, installation, delivery, etc. Disposal of fixed assets occurs by writing off the residual value for other expenses of the organization.

In tax and accounting, the cost of fixed assets is written off through depreciation. We will tell you further what changes have occurred in this area since 2016, and what the institution’s accountant should take into account because of these innovations.

From the article you will learn

1. How to calculate depreciation in accounting
2. How to calculate depreciation in tax accounting

Calculation of depreciation of fixed assets in tax accounting

Starting from 2016, fixed assets must be depreciated in tax accounting according to new rules. And that's why.

The criterion for classifying property as fixed assets has been changed

From January 1, 2016, property whose value is more than 100,000 rubles is considered depreciable. Previously, objects costing more than 40,000 rubles were considered depreciable. Such amendments to Article 256 of the Tax Code of the Russian Federation were introduced by Federal Law dated 06/08/15 No. 150-FZ.

In this regard, you will gradually now only expense property that costs more than 100,000 rubles. Objects costing 100,000 rubles. and less can be written off immediately as materials.

We also draw your attention to this point. If your institution is planning to purchase property worth from 40,000 to 100,000 rubles, then it is more profitable to postpone this until 2016. Then you can write off the costs immediately, and you won’t have to stretch them out over years through depreciation.

Another riskier option is to buy property in December and put it into operation only in January. Then you can also take into account the expenses at a time. However, during the inspection you will have to prove that you postponed commissioning until 2016 for a good reason.

Accrual methods

In tax accounting, depreciation can be calculated in one of the following ways at the discretion of the institution:

• linear;
• nonlinear.

Fix the chosen depreciation method in your accounting policy for tax purposes.

From the beginning of the next tax period, the institution has the right to change the chosen method of calculating depreciation. At the same time, you can switch from a non-linear method of calculating depreciation to a linear one no earlier than five years after the start of its use. This procedure is provided for in paragraph 4 of paragraph 1 of Article 259 of the Tax Code of the Russian Federation.

Regardless of the depreciation calculation method chosen in the accounting policy, the cost of some fixed assets can only be written off linearly. This requirement applies to the following categories:

• buildings, structures, transmission devices and intangible assets, the useful life of which is more than 20 years (included in the eighth to tenth depreciation groups). It does not matter when such facilities were put into operation;
• depreciable fixed assets, the operation of which is due to activities related to the production of hydrocarbons in new offshore fields. The restriction on the depreciation method has been in effect since January 1, 2014 and applies only if fixed assets are used by operators of new offshore fields or organizations that have received a license to develop fields. If before 2014 such objects were depreciated using the non-linear method, then as of January 1, 2014, their residual value had to be recorded in tax accounting and depreciation began using the straight-line method.

Depreciate the remaining property only in the manner specified in the accounting policy.

Low-value property as part of the calculation of depreciation of fixed assets in 2016

Another important point. If your object costs 100,000 rubles. or less, but lasts more than 12 months, then it is considered a low-value property. And you have the right to decide for yourself how to write it off: at a time at the time of commissioning or evenly throughout the period of use of the object. In this case, the procedure for writing off low-value items, taking into account the new rules, should be written down in the accounting policy for tax purposes. You can see a sample wording below.

Calculate depreciation of fixed assets in tax accounting using a linear or non-linear method. Fix the chosen method in the accounting policy of the institution for tax purposes.

Using the linear method, depreciation is charged for each fixed asset item (clause 2 of Article 259 and clause 2 of Article 259.1 of the Tax Code of the Russian Federation). Calculate the depreciation rate for each fixed asset item using the formula:

Then determine the monthly depreciation amount:

Total balance of the depreciation group (subgroup). It is calculated as the total cost of fixed assets that are included in the same depreciation group (subgroup). When determining the total balance, do not take into account the cost of fixed assets, for which depreciation can only be calculated using the straight-line method. The formula for calculating the total balance is as follows (clauses 3, 4, 10 of Article 259.2 of the Tax Code of the Russian Federation):

Depreciation rate. All depreciation rates that are applied under the non-linear method are defined in paragraph 5 of Article 259.2 of the Tax Code of the Russian Federation. For each depreciation group, fixed depreciation rates are established, which do not depend on the useful life of fixed assets (as with the straight-line method).

Calculate the monthly depreciation amount using the formula:

Accrue depreciation from the 1st day of the month following the month in which the property was put into operation (clause 4 of Article 259 of the Tax Code of the Russian Federation)

Depreciation of fixed assets in accounting

Accounting for fixed assets in 2016, as well as the limit on the value of fixed assets for recognizing them as depreciable property, has not changed. It is still 40,000 rubles. Accordingly, you will depreciate fixed assets in accounting for objects costing more than 40,000 rubles.

For fixed assets that were previously in use, the procedure for calculating the annual depreciation rate is as follows:

Then determine the annual depreciation amount as follows:

Monthly depreciation will be 1/12 of the annual depreciation amount (Instructions for the Unified Chart of Accounts No. 157n).

Stop accruing depreciation from the month following the month in which the fixed asset was retired (was written off) or completely paid off its value.

Do not charge depreciation:

During the period of conservation of a fixed asset lasting more than three months;

During the period of restoration (reconstruction, repair or modernization) of a fixed asset lasting more than 12 months.

Companies must carry out tax accounting of fixed assets in 2017 taking into account current changes in legislation. Despite the fact that the basic approaches and principles have not changed compared to 2016, firms should take into account some nuances. This article is devoted to what it is important for specialists to focus on first in order to correctly maintain OS accounting in 2017.

What's new in the rules for tax accounting of fixed assets in 2017 compared to 2016

At the beginning of 2017, no changes regulating tax accounting rules had been made to the Tax Code.

Thus, property that is used by the company for the purpose of generating income and that belongs to the company by right of ownership should still be considered depreciable. Moreover, the useful life of such property must exceed 12 months (Clause 1 of Article 256 of the Tax Code of the Russian Federation).

From January 1, 2016, the threshold value of the initial cost, above which the property can be considered fixed assets, has changed. If previously OS could recognize property worth more than 40,000 rubles, then starting from 01/01/2016 the threshold was increased to 100,000 rubles.

It is important for specialists responsible for accounting for fixed assets to remember that the new limit should apply only to those fixed assets that the company put into operation after 01/01/2016 (Clause 7, Article 5 of the Federal Law “On Amendments to the Tax Code of the Russian Federation” No. 150-FZ ).

Now, if a company plans to use the property in its core business for more than 12 months, the following options are possible:

If the company put the property into operation before 01/01/2016, it is recognized as fixed assets if its value is more than 40,000 rubles;
if the property was put into operation after 01/01/2016, then it can be taken into account as fixed assets only if its value exceeds 100,000 rubles.

Despite the fact that there were no changes in the Tax Code in the procedure for accounting for fixed assets in 2017, accountants will nevertheless have to study the new classification of fixed assets included in depreciation groups.

This is due to the fact that until 2017, to determine the useful life (hereinafter - SPI) in accounting and tax accounting, the classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation No. 1, was used. This classification was based on the All-Russian Classifier of Fixed Assets ( hereinafter - OKOF) (approved by Resolution of the State Standard of the Russian Federation No. 359), which became invalid as of 01/01/2017. From the same date, the new OKOF, approved by Rosstandart order No. 2018-st, began to operate. On its basis, from 01.01.2017, a new classification of fixed assets included in depreciation groups was approved by the Government of the Russian Federation (see Decree of the Government of the Russian Federation No. 1 as amended by Government Decree No. 640 dated 07.07.2016).

NOTE! The new classification of fixed assets, applied since 2017, is intended only to determine the useful life of fixed assets for the purpose of calculating income tax. Decree of the Government of the Russian Federation dated July 7, 2016 No. 640, para. 2 clause 1 of the Government of the Russian Federation Resolution No. 1, which stipulates that the classification of fixed assets can be used for accounting purposes, is excluded.

In the new classification, fixed assets are grouped differently: the codes and names of fixed assets have changed, objects that were not in the old classification have been added, some items have been moved from one depreciation group to another.

For example, trucks with a carrying capacity of 3.5 to 5 tons in the old OKOF were included in the 4th depreciation group (SPI - from 5 to 7 years), and in the new one they belong to the 5th depreciation group (SPI - from 7 to 10 years).

Naturally, in such a situation, accountants asked questions: what SPI is used for fixed assets put into operation before 01/01/2017 and is it necessary to recalculate income tax on objects for which the SPI has changed? Accountants were able to see the answers to these questions in the letter of the Ministry of Finance of the Russian Federation dated November 8, 2016 No. 03-03-RZ/65124, in which it was explained that in relation to fixed assets put into operation before January 1, 2017, the SPI determined by the taxpayer when introducing them is applied into operation (letter of the Ministry of Finance of the Russian Federation dated November 8, 2016 No. 03-03-RZ/65124).

The Tax Code of the Russian Federation establishes 2 possible methods of accounting for the amount of input VAT on newly purchased fixed assets:

Accept for deduction in the VAT tax base (as for most raw materials and materials used by the enterprise in production);
include the amount of VAT in the cost of fixed assets, at which such fixed assets will be accepted for accounting for both accounting and tax purposes.

The choice of a specific accounting method depends on the fulfillment of certain criteria prescribed in paragraph 2 of Art. 171 Tax Code of the Russian Federation.

In particular, a company can deduct input VAT if the following conditions are met:

The company intends to use the operating system only for business activities subject to VAT;
The fixed asset was accepted for accounting by the company;
There is an invoice from which you can determine the amount of input VAT on the OS.

A deduction for fixed assets can be claimed within 3 years following the period when the fixed assets were accepted for accounting. If the deadline is missed, the deduction cannot be used (letter of the Ministry of Finance of Russia dated 02/05/2016 No. 03-07-11/5851).

If a company has purchased an operating system that will be used in a VAT-free activity, then the company includes VAT in the accounting cost of the operating system.

If the fixed assets in an enterprise can serve the purposes of both VAT-taxable and non-taxable activities, then part of the input VAT reduces the VAT base, and the remaining part should be taken into account in the cost of the fixed assets (clause 4 of Article 170 of the Tax Code of the Russian Federation) based on the proportion of revenue from the relevant types of activities in the total turnover of the company for the tax period.

Initial cost of fixed assets in accounting

If a company receives/purchases fixed assets, the primary task for the accounting specialist is to calculate the cost of the fixed assets at which it will be accepted for accounting.

As follows from paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, the initial cost of an operating system is calculated as the sum of all costs that the company incurred in connection with the acquisition of such an operating system.

This value in tax accounting can be formed by:

Amount paid to the OS seller;
input VAT, if such OS will serve the purposes of the company’s VAT-free activities, as discussed above;
costs of delivering the OS to the purchasing company;
other costs associated with preparing the OS for work (it is important that without such work the company could not use the OS in its activities, otherwise these costs will not form the initial cost of the OS);
customs duties, fees, state duties, etc.;
some other costs that are directly related to the company’s acquisition of an OS (the list is open).

It should be remembered that for tax purposes, the initial cost does not include interest on the loan that the company took out to purchase the operating system. In accounting, the approach is different: interest forms the initial cost of the asset.

What is important to remember in order to correctly determine the useful life of the OS

Determining the useful life of an asset often causes difficulties for tax accounting specialists.

Let's consider an approximate algorithm of actions to determine the SPI for the OS.

Step 1. Determine which OS group the object purchased by the company belongs to. To do this, we study the OS classification approved by Decree of the Government of the Russian Federation No. 1 as amended by Government Decree No. 640 dated July 7, 2016 (hereinafter referred to as classification 1), and correlate a specific OS with the corresponding groups. In this case, it is important to pay attention not only to the names in classification 1, but also to the notes, since the legislator could exclude any OS from the group or, on the contrary, add others.

If in classification 1 the OS group is named, then to find out whether the company’s OS object is included in such a group, you need to use OKOF.

After compliance has been established, the company takes the SPI framework prescribed in classification 1 for the depreciation group and sets for its operating system any SPI that corresponds to the interval values ​​of classification 1. This is stated in the letter of the Ministry of Finance of Russia dated March 31, 2016 No. 03-03- 06/1/18112.

Step 2. If it was not possible to determine the SPI using OKOF, the company must do this through its own calculations based on technical documents of OS manufacturers (clause 6 of Article 258 of the Tax Code of the Russian Federation).

If the purchased OS has already been used by another company, the new owner can reflect the SPI in his accounting, minus the period of use of this OS by the previous owner.

Nuances of using bonus depreciation

The depreciation bonus is the next point, which any specialist in asset accounting in an organization should also have a clear understanding of.

Bonus depreciation can only be used for tax accounting purposes. Its use does not affect the financial statements in any way.

The essence of the depreciation bonus comes down to the following: at the time of acquiring an operating system, a company can immediately write off up to 30% of the original cost of the operating system as expenses, thus significantly reducing the tax base for income tax.

At the same time, we should not forget that such a premium can be applied not only to new operating systems, but also to existing ones that have undergone modernization.

For a company that has decided to apply bonus depreciation, it is important to consolidate the corresponding provision in the accounting policy, describing the procedure for its application (to which groups of fixed assets it is applied, what is the amount of the bonus, etc.).

However, the company should be aware that the depreciation bonus can immediately reduce the initial cost of the fixed assets by 30%, which means that depreciation on the object in subsequent tax periods will be accrued in a significantly smaller amount. Despite the tax savings in the 1st tax period (when the asset was accepted for accounting), in subsequent periods the use of such a premium will increase the company’s tax costs.

How does the sale of OS affect tax accounting?

When selling fixed assets, a company may have tax consequences both in terms of VAT and income tax.

Regarding VAT, organizations must first of all understand that the input VAT previously accepted for deduction on the OS being sold does not need to be restored for payment. Even if the OS is sold at a price less than its residual value (clause 3 of Article 170 of the Tax Code of the Russian Federation).

However, there is an exception to this rule: if the company did not sell, but transferred its fixed assets to the authorized capital of another company, it will have to restore the input VAT previously accepted for deduction on the transferred fixed assets in proportion to its residual value (subclause 1, clause 3 of Art. 170 of the Tax Code of the Russian Federation).

The residual value is calculated according to accounting data as the original cost minus the accrued total depreciation.

When a company sells an operating system, the tax rate may be applied differently. So, the following options are possible:

The company accounted for fixed assets without input VAT. Then VAT is charged on top of the sale price at the standard rate of 18%.
Input VAT was included in the accounting cost of the fixed assets. In this case, the amount of VAT is determined at the calculated rate (18/118) in relation to the difference between the sale price and the residual value of fixed assets according to the accounting data of the selling company (clause 3 of Article 154 of the Tax Code of the Russian Federation).

In terms of income tax, the sale of fixed assets entails the following consequences:

The company generates taxable income in the amount of the selling price of the fixed assets (excluding VAT);
as part of the expenses, the company indicates the residual value of the fixed assets;
if a loss is generated as a result of the operation, the company begins to write it off evenly over the remaining SPI for the sold object (clause 3 of Article 268 of the Tax Code of the Russian Federation).

In the case of sale to a related party of fixed assets for which the depreciation bonus mechanism was applied earlier than 5 years from the date of their commissioning, the amounts of the depreciation bonus are subject to restoration and inclusion in the tax base for income tax (clause 9 of Article 259 Tax Code of the Russian Federation).

Reflection of OS liquidation in tax accounting

The operating system in an enterprise can be disposed of not only due to sale, but also as a result of, say, liquidation.

If a fixed asset is liquidated, then the question of the need to restore VAT becomes relevant. Despite the fact that the liquidation of objects before their useful life expires is not included in the list of cases when it is necessary to restore VAT, the Ministry of Finance of the Russian Federation believes that VAT should be restored (letters of the Ministry of Finance of Russia dated February 17, 2016 No. 03-07-11 /8736, No. 03-07-11/61, No. 03-07-11/22).

However, this point of view does not find support in the courts (see the ruling of the Supreme Arbitration Court of the Russian Federation No. VAS-9903/09 in case No. A32-26937/2008-19/491, resolution of the Administrative Court of the North Caucasus District No. F08-7499/2014 in case No. A53 -17381/2013, FAS North Caucasus District in case No. A32-36919/2011, FAS Moscow District dated March 23, 2012 in case No. A40-51601/11-129-222, FAS Volga District in case No. A55-7952/2010 , FAS of the West Siberian District in case No. A45-4004/2009, FAS of the Central District in case No. A35-8336\08-C8).

In this case, the company can deduct VAT on work related to the liquidation process, but only after the acceptance certificate for the relevant work has been signed and an invoice for this work has been received (clause 6 of article 171, clause 1 of art. .172 Tax Code of the Russian Federation).

In terms of income tax, when liquidating an operating system, certain consequences arise:

The residual value of fixed assets and liquidation costs are included in non-operating expenses (subclause 8, clause 1, article 265 of the Tax Code of the Russian Federation);
the market value of materials that the company received as a result of the liquidation of the OS is taken into account as non-operating income (clause 13 of Article 250 of the Tax Code of the Russian Federation).

If an enterprise adheres to the above position of the Ministry of Finance of the Russian Federation on the issue of restoring VAT on liquidated fixed assets, then the restored VAT is subject to inclusion in other expenses (clause 3 of Article 170, Article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated May 4, 2016 No. 03-07- 11/25579).

The mechanism for accounting for fixed assets in 2017 basically remained the same. From January 1, 2017, the classification of fixed assets included in depreciation groups has changed. To correctly reflect fixed assets accounting transactions in reporting, it is important to understand how the IFI of an object is determined, how its initial and residual value is calculated, and how acquisition and sale transactions affect the mechanism for assessing VAT and income tax. In addition, the issues of calculating depreciation for fixed assets are of great importance.

Cost of fixed assets in 2017

In tax and accounting, the limit on the value of fixed assets differs. From this article you will learn what is the minimum cost of fixed assets in 2017 in accounting and tax accounting.

In accordance with the current accounting legislation, fixed assets are recognized as objects whose cost is at least 40 thousand rubles.

Also, they must meet the following requirements:

The main purpose of the object is to bring economic benefits;
The property was not purchased for subsequent resale;
It is intended for the production of products or provision of services.

It is expected that in 2018 the limit on the value of fixed assets will reach 100 thousand rubles. Thus, it will be equal to tax accounting.

Cost limit in tax accounting

In 2016, changes occurred in tax legislation, according to which in order to recognize an object as a fixed asset, its primary price must be at least 100 thousand rubles.

There are no plans to change this limit in the near future. This means that objects costing less than one hundred thousand rubles must be written off immediately, and those that are more expensive must be depreciated. The main thing is not to get confused about how to write off low-value property.

For a simpler understanding, you can use the following table:

It is important to understand that the Tax Code does not allow this limit to be regulated by accounting policies.

Consequences of introducing a limit:

1. In tax accounting, you can now write off cheap objects as expenses much faster. Thanks to this, organizations receive quite significant tax savings. Also, this allows companies to update their OS fleet a little faster.
2. Due to differences in the limits on the value of fixed assets, accounting has become somewhat more complicated.
3. For companies that have a small tax profit, an increase in the limit on the value of fixed assets in NU led to tax losses. The tax service took this negatively. At the same time, the legislation did not provide organizations with the opportunity to regulate tax costs using accounting policies.

Applying an OS cost limit in simplified and general modes

The limit on the value of fixed assets for tax and accounting purposes for organizations under the simplified and general tax regime is the same.

For companies that are on the general regime, the question of using the limit does not arise. It applies to all objects that were put into use after 2016.

However, for those companies that are on a simplified basis, the question of using the limit is not so clear-cut.

This is due to the fact that write-off:

OS is carried out in equal parts;
Material costs are incurred in their full amount immediately after payment.

At the same time, the rules for accounting for fixed assets are the same for companies in the simplified regime and for companies in the general regime. The new limit applies to all objects that were put into use in 2017.

From a tax savings perspective, increasing the asset value limit has provided some benefits to companies. However, record keeping was greatly complicated.

Useful life of fixed assets in 2017

All fixed assets, depending on their depreciation group, have a useful life (SPI). The 2017 classifier “useful life of fixed assets” allows you to determine the depreciation group of an object, as well as its SPI.

How to find out the depreciation group of an object and its SPI

To find out which depreciation group an object belongs to, you need to find its name in the classifier.

After the depreciation group has been determined, you can find out the SPI from the following table:

Depreciation group
	From one year to two years
	Two to three years
	Three to five years
	From five to seven years
	From seven to ten years
	From ten to fifteen years
	From fifteen to twenty years
	Twenty to twenty-five years old
	Twenty-five to thirty years old
	More than thirty years

The organization has the right to independently choose the SPI of an object within its depreciation group.

If the object is not in the classifier, the useful life of fixed assets can be found from the manufacturer’s recommendations or technical documents.

How to determine the SPI of a previously used object

When purchasing an object that was already in use by another company, difficulties may arise in determining the SPI.

A company can establish an SPI in one of the following ways:

The period is set according to the classifier, but it must be reduced by the period of operation by the previous owner;
The period established by the previous owner must be reduced by the actual time of use.

New OKOF 2017

In 2017, a new OS classifier was introduced. It is designed according to international norms and standards. The previous version of OKOF has been in effect since 1994.

The changes affected the structure of OS codes. Previously, codes had nine characters, now they have twelve. Previously, codes had the following structure: Х.Х.ХХХХ. X. XX, now it’s like XXX. XX. XX. XX. XXX.

New codes need to be used only in relation to those OS objects that were put into use in 2017. For “old” objects, there is no need to recalculate SPI and depreciation.

Transition to the new OKOF

In order to facilitate the transition to the new OKOF, special transitional compliance keys were developed. These keys are tables with the names of subgroups and groups.

When working with them you need to keep the following in mind:

1. For forward transition tables, the old value corresponds to the new one (one or more). If the exact names of objects are not in the list, the most suitable name is taken.
2. For reverse transition tables, the new value corresponds to the old one (one or more).

The procedure for the transition will be as follows:

1. Check whether the OS code is written correctly in accordance with the old rules that were in force before January 1, 2017.
2. Using the transition keys, determine the new OS object code.
3. Enter information about the new code into the object’s inventory record card. At the same time, make a note that the new code has been in effect since 2017. There is no need to re-qualify the OS, you just need to enter their new code values. Only property related to industrial property needs to be reclassified.
4. Establish a new depreciation group for fixed assets (this paragraph applies only to those objects that were put into use after 2017). Old objects do not need to change their SPI period and depreciation group. If there is no suitable code for the OS, you need to take a higher level value.

Limit of fixed assets 2017

In accounting and tax accounting, the limit on the value of assets is different. Since 2016, the limit for tax accounting has been increased, and new amendments are expected in accounting. Read this article to see what the fixed asset limit will be in 2017.

According to PBU 06/01, assets are considered depreciable if their limit is over 40 thousand rubles, and they simultaneously have the following characteristics:

Intended for the manufacture of goods, provision of services or work;
period of use – more than 12 months;
objects are not for resale to contractors;
The goal is to bring benefits to the company.

These criteria have been in effect since 2011 and have not changed to date. However, amendments to the PBU are expected.

Limit on the value of fixed assets in accounting in 2017

Soon PBU 06/01 will be named as the Federal Accounting Standard for “Fixed Assets”. The draft standard was developed by the Accounting Development Fund “NRBU “BMC”.

The Ministry of Finance promises that the standard will be mandatory for everyone no earlier than 2018. As soon as it comes into force, the company will be able to apply it voluntarily. Transition period – 2017.

The new standard will be closer to IFRS (International Financial Reporting Standards). According to the project, the cost threshold for assets will disappear. Now, as we have already noted, it is 40 thousand rubles. But from 2018, companies will be able to set a limit on the cost of fixed assets and 100 thousand rubles, thereby making it equal to tax accounting.

According to the project, an object can be recognized as a fixed asset regardless of the stage of its readiness for use. For example, if only the foundation of a building has been poured, this is unfinished construction. It is also permissible to take it into account according to the rules, as for fixed assets.

With the standard, the company will have the right to independently choose the frequency of depreciation. That is, you can write off the value of an asset once a year or more often. Now depreciation is monthly (clause 19 of PBU 6/01).

According to the new rules, organizations will also have new responsibilities - at least once a year to check and, if necessary, adjust the useful life of assets. Now, according to the rules of PBU, you only need to do this if you have reconstructed or modernized the facility (clause 20 of PBU 6/01).

The starting point for calculating depreciation will also change. According to PBU 06/01, it must be accrued from the 1st day of the month following the month in which the fund was registered (clause 21 of PBU 6/01). According to the standard - from the day the object is completely ready for use. This can be any day of the week, month, quarter or year.

The main differences between the new PBU and the rules for tax accounting of fixed assets are shown in the table.

Standard of fixed assets: discrepancies in accounting and tax accounting:

Criteria for differences	Accounting	Tax accounting
Limit on the value of fixed assets
Company ownership of OS (except for real estate)		Remains in force (except for real estate)
Assets can be transferred from non-current to current
Revision of the period of use
Original price minus discount		According to the tax code, the discount is taken into account as income or expense
Initial price in installments, through discounting		The Tax Code does not provide
Revaluation
Accounting for depreciation, depreciation
Non-depreciable value
Useful life	Estimated service life, taking into account wear and tear of the OS, reconstruction, replacement of parts, etc.

Limit on the value of fixed assets in tax accounting in 2017

In the new year, in tax accounting, property is considered depreciable if its value exceeds 100 thousand (Article 256 of the Tax Code of the Russian Federation). The new criterion has been in effect for a year, but only for those facilities that have been in operation since 2016.

For 2017, the rules will not change, which means that objects less than 100 thousand rubles must be written off immediately, and those more expensive must be depreciated. But here it is important not to get confused about how to write off a low value asset - the price of an asset is up to 40 thousand rubles. Indeed, in 2016, taking into account the new amendments, confusion arose. Due to the fact that in accounting the value of fixed assets remained the same - 40 thousand rubles, companies wrote off the low value immediately - at once, and assets from 40 to 100 thousand rubles - gradually.

The Ministry of Finance in a letter dated May 20, 2016 No. 03-03-06/1/29194 explained that this is incorrect. If an organization writes off assets from 40 to 100 thousand rubles gradually in tax accounting, then the same procedure should be applied to low-value fixed assets. For example, workwear, equipment, inventory, equipment, etc.

But one can argue with the position of the Ministry of Finance. After all, the Tax Code of the Russian Federation allows organizations to independently determine how to write off low-value objects. And nowhere are there predetermining rules that the same approach to writing off assets must be used.

As a general rule, the company has the right to write off a low value immediately. And if the company gradually takes into account part of the objects, it will overestimate the tax, and not underestimate. In essence, there is no reason to argue with the inspectors, but due to the position of the Ministry of Finance, claims from the tax authorities cannot be avoided.

If you are not ready to argue, then use a single write-off method. There are the following options: consider all assets up to 100 thousand rubles in expenses immediately or gradually.

To figure out which assets need to be depreciated, see the table.

Limit on the value of fixed assets in 2017:

There are new amendments for fixed assets worth more than 100 thousand rubles. From January 1, 2017, depreciation periods in tax accounting should be determined based on the new classification of fixed assets from 2017. The government, by resolution of July 7, 2016 No. 640, amended the OS classifier - OK 013–2014 (SNA 2008), approved. by order of Rosstandart No. 2018-st.

OKOF codes have been changed in the new classifier. In addition, some fixed assets “jumped” from one depreciation group to another. For example, metal fences (old OKOF 12 3697050). In the old classification, fences were in two groups. Combined metal and brick are in group 6, and purely metal ones are in group 8. In the new classification, all metal fences are in group 6. The service life for depreciation group 6 is from 10 to 15 years, for group 8 - from 20 to 25 years.

Because of such changes, the company does not need to recalculate the depreciation rate. For all old assets, the terms of use are the same. But for fixed assets accepted for accounting in 2017, the terms from the new classifier should be applied. To avoid confusion, use the comparative table of old and new OKOFs, it was developed by Rosstandart in order No. 458 dated April 21, 2016.

Let us remind you that changes in income tax since 2017 concern not only the classification of fixed assets. The procedure for creating a reserve for doubtful debts, transferring losses, and the procedure for recognizing an organization’s debt obligations as controlled debt will change. There will also be a new income tax return form.

Write-off of fixed assets 2017

Any equipment has its own service life, after which it must be written off. To do this correctly, you need to act in a certain order, regulated by law. We will look at how to write off fixed assets in 2017 in the article.

Any accountant directly involved in the acceptance, depreciation and write-off of fixed assets must clearly know the procedure and the required list of documents. Otherwise, the tax service may have questions regarding the legality of the write-off and the lack of required documents.

Before writing off fixed assets at an enterprise, it is necessary to study the order of the Ministry of Finance of the Russian Federation No. 33n. It contains information about mandatory activities and documents and regulates the procedure for accounting for fixed assets.

Writing off fixed assets seems common and simple, but in reality the company needs to draw up a number of papers that would confirm the legality of disposal of fixed assets.

The disposal is preceded by the execution of an order to create a special commission, which is tasked with writing off fixed assets (documentary registration of the formation of such a commission is strictly necessary).

It includes the following persons:

Chief accountant of the company;
technical specialists;
MOLs to which fixed assets subject to disposal are assigned.

Responsibilities and functions of the commission for write-off of fixed assets

During the creation of the commission, their powers are determined.

The guidelines provide for the inclusion of the following functionality in this list:

The commission is inspecting the decommissioned facility. She is also responsible for drawing up all documentation related to write-offs. This includes not only technical and commercial documents, but also accounting documents.
The reason for write-off is established, as well as the impossibility of using the OS object for subsequent use, restoration or sale.
The circle of culprits is determined if the OS has become unusable before the established service life, was damaged or partially damaged. During the proceedings, the Commission develops proposals to involve these workers in compensation for damages.
If some parts of a fixed asset can be used in further work (for example, as a spare part for other equipment), then a list of these parts is compiled and their cost assessment is carried out. In the future, it is the commission that is responsible for the dismantling of all the listed parts.
Filling out write-off acts, signing all necessary documentation.

Upon completion of the inspection of the object, a special commission draws up a decommissioning act. The form of this document is approved by the head of the organization. If desired, you can also use unified acts approved after the release of Resolution No. 7 of the State Statistics Committee of the Russian Federation. If an enterprise independently develops forms of acts, then they must comply with the requirements reflected in Federal Law No. 402-FZ.

During the work of the commission, acts of the following forms can be drawn up:

OS-4 is used to write off one object that is not a vehicle;
OS-4a – to be filled in in case of disposal of vehicles;
OS-4b - it is necessary for writing off several fixed assets not related to motor vehicles at once.

When transferring fixed assets to other organizations, an acceptance certificate is used. This is the justification for the write-off in this case.

Mandatory details of write-off acts

The main document confirming the work of the commission is the write-off act.

It must indicate the following information about the written-off fixed asset item:

When it was produced or erected;
when and at what cost it was added to the enterprise’s balance sheet;
lifetime;
the total amount of accrued depreciation;
why is it written off?
its quality characteristics.

Features of drawing up a write-off act

After drawing up, the act is signed by all members of the commission and approved by the head of the organization. Only after this, information about its disposal is entered into the inventory card of the object. This is done by the chief or other authorized accountant. The inventory card must be kept at the enterprise after disposal of the object for another 5 years.

All accounting entries are made on the basis of the write-off act. The document must be drawn up in two copies. They are handed over to the following persons:

Responsible accountant;
MOL of this object (only with the presence of an act is it possible to deliver the object’s spare parts to the warehouse).

Order to write off fixed assets

According to the guidelines, when writing off a fixed asset item, the organization must draw up a corresponding act. No additional documents are required to be drawn up in accordance with the law. For example, an order to write off fixed assets, a sample of which will help you draw up the paper correctly, is not mandatory.

But sometimes tax authorities may request it when auditing an enterprise. This is possible if during the write-off procedure associated expenses appeared. Sometimes an order is needed to indicate it as the basis for drawing up a write-off act.

Letter No. 03-03-06/1/454 of the Ministry of Finance of the Russian Federation also makes it clear that it is better to draw up an order for write-off in order to avoid confusion. But not a single legislative act specifies what such a document should look like, so it can be drawn up in any form.

In addition to the standard details (number and date of the order, name of the organization, city), the text of the order must contain:

Inventory number of the object;
reason for write-off;
liquidation period (if implied);
the basis for drawing up the order;
instructions to an accountant, MOL, storekeepers or other responsible persons.

All persons receiving instructions in accordance with the order must affix a signature indicating their familiarity with the document. The order must also be signed by the head of the enterprise.

Write-off of fixed assets: postings

Write-off of fixed assets involves making changes to the balance sheet of the enterprise. The responsible accountant, knowing the reasons, makes appropriate entries. Depending on the reason for which fixed assets are written off, different entries may be used.

If an organization writes off due to wear and tear of an object, then the following entries must be used:

D01 (a special subaccount for the disposal of fixed assets is used) – K01 – to write off the original cost;
D02 – K01 (subaccount) – depreciation is written off;
D91 - K01 (by subaccount) - write-off of the remaining (non-depreciated) cost of the object.

If an enterprise decides to sell a fixed asset to another organization, then the following transactions are applied:

D01 (subaccount) – K01 – write-off of the original cost;
D02 – K01 (subaccount) – depreciation is written off;
D91 – K01 (sub-account) – the remainder of the cost of the object is written off.

In this case, the residual value is shown as part of other income. Additionally, revenue is displayed in accordance with posting D62 - K91. It is also necessary to reflect the amount of accrued VAT using postings D91 - K68.

Using OS as a contribution to the management company

We are talking about a situation where a fixed asset is transferred to another organization as an investment. Subsequently, the original owner of the object will receive dividends. The write-off of the original cost and depreciation proceeds in the same way as in the two previous cases, but the transfer itself is displayed with the following posting: D58 - K01 (subaccount).

There are several other specific situations that require the use of special entries in the accounting of an enterprise.

Reasons for writing off fixed assets: examples and terms

A write-off act, a write-off order - both of these documents require indicating the reasons for writing off fixed assets (examples and terms will help you understand possible situations).

Order No. 26n of the Ministry of Finance of the Russian Federation states that if a fixed asset is removed from the organization’s fixed assets or cannot generate income for the organization, then its value must be written off.

Order of the Ministry of Finance of the Russian Federation No. 91n, as a justification for the disposal of fixed assets, indicates that the object is not used on an ongoing basis for production or management purposes.

If we consider the write-off of fixed assets more globally, we can identify the following reasons:

The organization sold the OS;
the object was transferred to another organization free of charge;
the main means was changed to another;
due to physical or moral wear and tear;
damage (partial or complete) due to an emergency;
OS is used as a contribution to the management company;
the object was stolen, lost or damaged, which was established only as a result of an inventory at the enterprise.

Depreciation of fixed assets

Any basic equipment (with rare exceptions) loses its quality characteristics and fails. Over time, the use of such equipment becomes unprofitable for the enterprise.

The following types of wear are distinguished:

Physical deterioration. This is the material wear and tear of the fixed assets used, as a result of which its properties and performance characteristics deteriorate.
Obsolescence. This implies a depreciation of the OS due to the emergence of more technologically advanced and modern analogues, which leads to a reduction in production costs if they are used. This type of wear and tear is not always possible to predict, as it depends on the speed of technological progress. Sometimes equipment becomes obsolete after just a few years, and sometimes its use remains relevant even after decades. This parameter largely depends on the industry in which a particular fixed asset is used.

Physical wear and tear may coincide with service life. Then all costs of its acquisition will be fully amortized. If the wear and tear of the object occurred before the established period, then part of the cost will need to be taken into account when writing off.

Other reasons for decommissioning an OS

Wear and tear is not the only reason for writing off OS objects. For example, it may simply be sold to another company. In this case, not a write-off act is drawn up, but an acceptance and transfer act. If OS is used to make a contribution to the capital of another company, then the transfer and acceptance certificate is also used, in this case the cost of the objects is not included in expenses, but is recognized as financial investments.

An organization may lose fixed assets as a result of their theft or theft. Then further actions depend on whether it is possible to establish the responsible person and whether he is an employee of the organization.

There are many reasons for writing off fixed assets, each of them has certain regulations for further procedures, requires the attribution of incurred expenses to certain accounts, and, consequently, the preparation of appropriate entries.

Defective statement for write-off of fixed assets: sample

Write-off of fixed assets due to their unsuitability for further use is not carried out without the use of appropriate documentary evidence.

To provide evidence, the following documents are drawn up:

Write-off acts (they contain information confirming that the asset is being written off);
defective statements (they are needed to indicate the reasons and arguments indicating the impossibility of using the object by the enterprise).

There may be several reasons why a defective statement for writing off fixed assets is used (the sample will help you correctly enter all the necessary information):

Explains why it is necessary to write off an OS object, approaching the issue of its use from an economic point of view;
the use of information from it allows you to analyze the causes of failure of decommissioned equipment (this allows you to eliminate the identified causes in order to further avoid damage to the equipment and the need to write it off before the established service life);
is evidence of the validity of the write-off of fixed assets from an expert point of view (such a document may be requested by the company’s shareholders, its investors or other interested parties to verify the legality of the write-off).

Mandatory details of the defective statement

The most important part of the defective statement is the indication of the facts due to which the fixed asset cannot be used at the enterprise, and its write-off must be carried out as quickly as possible. In order for all mandatory information to be displayed in a document, it must be compiled in accordance with a certain structure.

A correctly compiled defect report should contain the following data:

Name of the organization (full name is written);
the structural unit to which the fixed asset subject to write-off is assigned;
the composition of the commission that carried out the examination of the write-off object (information about all technical specialists is entered);
an entry is made about the impossibility of further use of the fixed asset;
information about all objects under study (the factory and inventory numbers are prescribed for each, the cost of the OS and the previously established planned period of its use are additionally entered);
information about detected defects and identified malfunctions for each object;
the commission’s conclusion on the need to write off objects due to the inexpediency of their further repair or sale due to the presence of serious faults.

After drawing up the document, all members of the commission must sign it.

The write-off of fixed assets has many nuances and complexities that need to be studied before the start of the liquidation procedure for fixed assets. Knowing the procedure for writing off in accordance with specific reasons, drawing up transactions and the necessary documents, the organization will be able to correctly carry out the write-off, and in the event of an audit by the tax service, it will be able to provide all the papers confirming the legality and validity of the actions taken.

Revaluation of fixed assets 2017

Revaluation of fixed assets (FPE) is a regularly carried out revaluation of the value of fixed assets to bring its actual value to the market level.

Due to the uneven dynamics of market prices for individual PF objects, a distorted idea is formed about the real value of fixed assets already put into operation, and, accordingly, an unreliable determination of the amount of depreciation, cost, profitability, as well as the tax base.

This phenomenon becomes most obvious during periods of high inflation rates. In connection with this situation, starting from 2002, revaluation of fixed assets must be carried out on the basis of PBU 6/01.

Each business entity has the right to decide for itself whether to make an annual revaluation of the value of the PF or not. If an enterprise once decides to revaluate fixed assets, then in the future such a procedure becomes mandatory for annual execution.

Regarding the revaluation of fixed assets in 2017, some special features apply. Each organization can revaluate PF no more than once a year (December 31). Revaluation is carried out for groups of homogeneous fixed assets based on the current (replacement cost). An enterprise must reflect its decision to conduct a revaluation in its accounting policies.

The amount of revaluation of the fixed asset object obtained as a result of the revaluation of the fixed assets must be credited to the additional capital of the enterprise. When selling fixed assets, the amount of additional valuation of such an object, which was reflected in the accounting records, is not taken into account for tax purposes (letter of the Ministry of Finance No. 03.03.06/1/2474).

In accounting, it is customary to consider an increase in the value of fixed assets by 3% to be insignificant, and by 10% as significant, however, each enterprise (organization) has the right to independently reflect the criteria for the materiality of an increase in the value of fixed assets as a result of revaluation in its accounting policies.

Revaluation of fixed assets implies not only recalculation of its original (current, replacement) cost, but also the amount of depreciation accrued during the operation of such an object. Conducting a revaluation also involves checking the availability of PF objects. The decision to conduct a revaluation is formalized by order.

Revaluation is carried out for homogeneous groups on the basis of coefficients (indices) of revaluation of fixed assets. Revaluation coefficients are published annually by appropriate decree. The results of the revaluation are documented using the revaluation sheet for homogeneous groups of fixed assets and in section No. 3 of the inventory card of such an object.

Fixed assets in 2017 minimum cost

Fixed assets in 2016 - their minimum value was increased by the legislator in tax accounting (TA). At the same time, for accounting (accounting) the limit on fixed assets in 2016 remained the same.

Limit of fixed assets in 2016 for accounting and accounting purposes

In NU, starting from 01/01/2016, objects worth up to 100,000 rubles. inclusively relate to materials and can be written off as expenses at the time of their acquisition (if the taxpayer uses OSNO) or at the time of payment and posting (if the company uses the simplified tax system). These innovations were approved by Law No. 150-FZ, amending Art. 256, 257 Tax Code of the Russian Federation.

Ch. 25 of the Tax Code of the Russian Federation does not allow accounting policy to regulate the limit on the value of fixed assets. This norm is imperative.

According to the meaning of the BU, the limit for classifying objects as materials is left at 40,000 rubles. inclusive (clause 5 of PBU 6/01; letter of the Ministry of Finance of Russia dated February 17, 2016 No. 03-03-07/8700).

Unlike NU, the legislator allowed companies to regulate this standard with accounting policies, but within the limits established by law. This norm is dispositive.

Thus, even before 01/01/2016, taxable temporary differences (hereinafter referred to as TDT) and corresponding deferred tax liabilities (hereinafter referred to as IT) could arise in the organization’s accounting, provided that a limit for the recognition of fixed assets is fixed in the accounting policies, different from such a limit in NU (clauses 12, 15, 18 PBU 18/02).

Consequences of introducing a new cost limit:

1. In NU, it is now possible to write off as expenses the vast majority of office furniture and equipment, tools and production equipment, etc. much faster, which will allow companies to obtain significant tax savings and enable the taxpayer to speed up the renewal of the fixed asset fleet, as envisaged by the legislator.
2. The difference between the limits for recognizing fixed assets in NU and ACC, allowed by the legislator to regulate accounting policies, after 01/01/2016 arises for fixed assets worth more than 40,000 thousand rubles. Anyway. Thus, companies will no longer be able to avoid the occurrence of NVR and the application of PBU 18/02 in relation to objects costing from 40,000 to 100,000 rubles, which will significantly complicate accounting.
3. For organizations with insignificant tax profits, increasing the limit on writing off the value of fixed assets for tax purposes will lead to the possible occurrence of tax losses, which is negatively perceived by local tax authorities. At the same time, the legislator did not provide organizations with the opportunity to regulate these tax expenses using accounting policies when forecasting future losses.

The procedure for applying the limit on the value of fixed assets for OSNO and simplified taxation system

The limit on the cost of fixed assets for companies using simplified taxation system and OSNO is the same for NU and accounting purposes (clause 1 of article 256, clause 1 of article 257, clause 4 of article 346.16 of the Tax Code of the Russian Federation, clause 5 of PBU 6/01) .

For organizations using OSNO, the question of applying the specified limit for taxation does not arise; The fixed asset recognition limit applies to facilities put into operation in 2016.

However, for organizations using the simplified tax system, the question of applying a new value limit is not so clear, since write-off:

Fixed assets in accordance with clause 3 of Art. 346.16 and paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation is made in equal shares;
material costs - in accordance with subparagraph. 5 p. 1 art. 346.16 of the Tax Code of the Russian Federation is made in full only after payment.

Moreover, in both cases, the accounting rules are the same for organizations using OSNO and simplified taxation system: the new limit applies to fixed assets put into operation after 01/01/2016. The conditions for actual payment for organizations using the simplified tax system in this case are secondary.

The increase in the limit on the cost of fixed assets within the meaning of the Tax Code since 2016 undoubtedly gives companies great advantages in terms of tax savings, while making it more difficult to maintain accounting that is already difficult in Russian realities.

In relation to this problem, it is worth noting that the Department of Accounting Regulation is discussing the issue of increasing the minimum value of fixed assets for accounting purposes.

Budgetary accounting of fixed assets in 2017

Fixed assets of a budgetary institution are objects with a useful life of more than 12 months. In the structure of the balance sheet, they occupy first place among other types of property.

Any errors in accounting for fixed assets or non-compliance with current legislation may affect the annual indicators of the financial and economic activities of the institution. Read about what’s new for the institution in 2017 in this article.

New in depreciation since 2017

On January 1, 2017, the new All-Russian Classifier of Fixed Assets - OK 013-2014 (SNA 2008) comes into effect. Simultaneously with the new OKOF, a new edition of the Classification of Fixed Assets will come into force. Changes were made to it by Decree of the Government of the Russian Federation dated July 7, 2016 No. 640.

Determination of depreciation group and terms of use in 2017

First, determine the depreciation group according to the new OK 013-2014 classifier (SNA 2008). To do this, in OKOF, determine which code the property corresponds to. To quickly find the code, use the code correspondence table approved by Rosstandart order No. 458 dated April 21, 2016.

Second, determine the useful life. In the updated Classification, find the desired depreciation group by code that matches the code of your object from OKOF. Based on the depreciation group that includes the fixed asset, determine its useful life. Take the longest (maximum) period and secure it with an order from your manager.

Documenting

The procedure for accounting and documenting fixed assets of public sector institutions has changed.

Amendments made:

Order of the Ministry of Finance of Russia No. 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and guidelines for their application” ( hereinafter – order No. 52n);
Decree of the Government of the Russian Federation No. 674 “On amendments to the Classification of fixed assets included in depreciation groups”;
by order of the Ministry of Finance of Russia No. 124n “On amendments to the order of the Ministry of Finance of the Russian Federation No. 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state ( municipal) institutions and instructions for its use";
Order of the Ministry of Finance of Russia No. 227n “On amendments to the order of the Ministry of Finance of the Russian Federation No. 174n “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application.”

Document all movements

According to Instruction No. 157n, the basis for recording transactions with assets and liabilities are primary accounting documents. Budgetary institutions use unified forms for this. Their list was approved by order No. 52n.

Accounting entities have the right to use forms that are not unified. However, they must have mandatory details (clause 7 of Instruction No. 157n).

Work accounts should be corrected

Since 2017, the working account of public sector institutions has changed. These changes are determined by the updated Instruction No. 157n. It was brought into compliance with the provisions of the Budget Code of the Russian Federation (amendments were made by Federal Law No. 311-FZ). In fact, only the first 17 characters were corrected in the working account. Now institutions in them include from the fourth to the 20th category of the code for the classification of budget revenues, budget expenditures, sources of financing budget deficits. Since 2017, the synthetic account consists of only three characters - from 19 to 21, the remaining two characters (22 and 23 characters) represent the analytical account code. Although the latest innovation does not lead to external changes in the working account.

Tax accounting of fixed assets in an institution

More significant changes are defined in the rules for calculating depreciation of fixed assets for tax accounting purposes. Federal Law No. 150-FZ amended Chapter 25 of the Tax Code of the Russian Federation and established a new limit for depreciable property. Now institutions will be able to write off fixed assets worth 100 thousand rubles or less as financial results, but only when they are put into operation.

In 2015, this limit was 40 thousand rubles, as per the norms of Instruction No. 157n. This means that the rules for accounting for property for accounting and tax purposes began to differ again.

Thus, depreciable property since 2017 includes the following objects:

Which are in the institution on the right of ownership (unless otherwise provided by Chapter 25 of the Tax Code of the Russian Federation);
they are used to generate income;
their cost is repaid by calculating depreciation;
with a useful life of more than 12 months;
with an initial cost of more than 100 thousand rubles.

Fixed assets under the simplified tax system 2017

When calculating the single tax, simplifiers can take into account the costs of purchasing fixed assets. But this is not so simple - you can only take into account expenses on property that is considered depreciable, according to the rules of the Tax Code. The moment of its acquisition is also important - before the transition to the simplified tax system or after. Let's consider the main points of accounting for such objects by payers of the “simplified” tax and find out how to write off fixed assets under the simplified tax system.

PBU 6/01 and art. 256 of the Tax Code of the Russian Federation allows an object that meets the following criteria to be taken into account as a fixed asset:

Used to conduct business;
will be used for more than one year;
there are no plans to resell it;
generates income;
the cost is not lower than the established limit. Before January 1, 2016, the cost of fixed assets was 40 thousand rubles, but since 2016 in tax accounting the limit has increased to 100 thousand rubles, and in accounting it still remains at the same level.

Fixed assets are buildings and structures, transport, computer equipment, tools, land, natural objects, etc. A list of all objects can be found in the classifier of fixed assets (OKOF) (approved by Decree of the State Standard of the Russian Federation No. 359).

It is possible to take into account costs not for all objects, but only for those that are depreciable from the point of view of the Tax Code (clause 4 of Article 346.16 of the Tax Code of the Russian Federation). If not all criteria are met, but such expenses are listed in Art. 254 of the Tax Code of the Russian Federation, then they are included in material costs, otherwise the costs cannot be taken into account when calculating the tax. For example, it is impossible to reduce the tax on the value of a subsoil use object or land plot, because they are not depreciated in accordance with clause 2 of Art. 256 of the Tax Code of the Russian Federation.

Write-off of fixed assets under the simplified tax system “income minus expenses”

The procedure for writing off fixed assets depends on when you acquired this property: already being “simplified”, or before that - being in a general or other regime.

If fixed assets were purchased during the period of application of the simplified tax system, then they must be taken into account at their original cost. This is, in fact, the price of the object plus everything that is spent in the process of purchasing it: costs of manufacturing, delivery, assembly, payment for consultations and intermediary services, customs duties, state duties, non-refundable taxes. Include the input VAT in the cost, since the “simplified people” are not its payer.

Before you can start writing off expenses, the property must be paid for, received and put into operation. It is necessary to prepare an act of acceptance and transfer of fixed assets in form No. OS-1 (if it is a building, then in form No. OS-1a), an inventory card in form No. OS-6 and issue an order to put the fixed asset into operation.

For some objects, ownership must be registered with the relevant government agency. For example, having bought a car, you can start writing off the cost only after it is registered with the traffic police. To start writing off expenses for real estate (land, building, etc.), you need to have a receipt from Rosreestr in hand as documentary evidence that the documents have been submitted for state registration (clause 3 of Article 346.16 of the Tax Code of the Russian Federation).

In accounting, the cost of a fixed asset is depreciated every month until its useful life has passed. Tax accounting allows you to write it off much faster - before the end of the year in which the property was acquired. Expenses are distributed equally for each quarter until the end of the year (letter of the Ministry of Finance of Russia No. 03-11-04/2\244). The beginning of write-off is the quarter in which the fixed asset was put into operation or registered with a government agency. So, if the property was purchased and put into operation, or registered in the fourth quarter, then its entire value will be completely written off on December 31.

An example of accounting for fixed assets under the simplified tax system

An organization using the simplified tax system “income minus expenses” purchased a car worth 800 thousand rubles. The date of payment to the seller is June 20, 2016, the date of state registration with the State Traffic Safety Inspectorate is July 5, 2016. Since the car was not yet registered in June, the write-off of its value will begin only in the 3rd quarter. The quarterly write-off amount will be 400 thousand rubles (800 thousand rubles divided by 2 quarters remaining until the end of the year). We write off on September 30, 2016 for 400 thousand rubles and on December 31, 2016 for 400 thousand rubles. So the entire cost of the car in tax accounting will be written off before the end of 2016.

If the car is registered in the 4th quarter of 2016, its cost can be completely written off as expenses on December 31, 2016 in the amount of 800 thousand rubles.

If you have to pay in installments, expenses are recognized in the amount of the amounts paid. After payment and commissioning of the fixed asset, costs are distributed in equal shares for the year. The Federal Tax Service allows the amounts of interest paid for the provision of installment plans to also be included in the cost of purchasing property (Letter of the Federal Tax Service No. ED-4-3/1818).

Example

A “simplified” organization with an “income minus expenses” object purchased and put into operation a fixed asset in February 2016. Payment in installments, in uneven installments, installment period - 15 months. The initial cost of the object, including interest, is 319,000 rubles.

In February and March, the organization paid 50,000 rubles each. This payment must be distributed over four quarters of 2016: (50,000+50,000)/4 = 25,000 rubles.

In April, 9,000 rubles were paid, and in May and June they paid 30,000 rubles each. We distribute the payment over three quarters of 2016: (9,000+30,000+30,000)/3 = 23,000 rubles.

In July, August and September, 10,000 rubles were paid. The distribution will be for two quarters of 2016: (10,000+10,000+10,000)/2 = 15,000 rubles.

In October, November and December 15,000 rubles were paid. The entire write-off amount will be in the fourth quarter: 15,000+15,000+15,000= 45,000 rubles.

In January, February and March 2017, 20,000 rubles were paid. Distribution for four quarters of 2017: (20,000+20,000+20,000)/4=15,000 rubles.

In April, the final payment in the amount of 15,000 rubles was paid. Distribution for three quarters of 2017: 15,000/3 = 5,000 rubles.

Similar entries of 20,000 rubles will be made for the remaining reporting dates of September 30 and December 31, 2017.

The procedure for writing off costs if a fixed asset was purchased before the transition to the “simplified” system depends on how long it will be used. Useful lives for all categories of property can be found in the classifier approved by Decree of the Government of the Russian Federation No. 1.

Expenses show the value of the property that was taken into account at the time of transition - the residual value (clause 2.1 of Article 346.25 of the Tax Code of the Russian Federation).

It depends on the mode from which the transition to “simplified” occurs:

WITH BASIC - the residual value is equal to the purchase price minus depreciation accrued in accordance with Chapter. 25 Tax Code of the Russian Federation;
with UTII - the residual value is equal to the purchase price minus depreciation accrued in accounting for the entire period of application of the imputation;
with Unified Agricultural Tax - the residual value is taken as of the date of transition to Unified Agricultural Tax, minus the expenses accepted when calculating agricultural tax in accordance with paragraphs. 2 clause 4 art. 346.5 of the Tax Code of the Russian Federation during its application.

Let us remind you that if the residual value of fixed assets is more than 100 million rubles, the transition to a simplified system is now impossible. Since 2017, the residual value of fixed assets has been increased to 150 million rubles.

It is not always possible to write off the entire residual value for one year using the simplified tax system. When switching to “simplified”, if the useful life of the object:

Up to 3 years inclusive - write-off will be during the first year of “simplified” in equal shares at the end of each quarter;
from 3 to 15 years inclusive - write-off within 3 years, including:
- 1st year on the simplified tax system – 50% of the residual value,
- 2nd year on the simplified tax system – 30% of the residual value,
- 3rd year on the simplified tax system – 20% of the residual value;
over 15 years - write-off in equal shares over 10 years of application of the simplified system.

Example

The organization purchased the car before switching to the simplified version. This is the lV depreciation group and has a seven-year service life. At the time of the transition from OSNO to simplified tax system, the residual value was 400,000 rubles.

The residual value of a simplified car must be written off within 3 years in the following amounts:

In the 1st year – 200,000 rubles (50% of the residual value);
in the 2nd year – 120,000 rubles (30% of the residual value);
in the 3rd year – 80,000 rubles (20% of the residual value).

When switching to the “simplified” system from OSNO, there is an important point that should not be forgotten - this is VAT, which is accepted for deduction when purchasing property. In the last quarter before the transition, it must be restored, but not completely, but in proportion to the residual value and taken into account in other expenses (clause 2, clause 3, article 170 of the Tax Code of the Russian Federation).

When a “profitable” simplified object was changed to “income minus expenses”, the cost of fixed assets purchased during the period of “income” can also reduce the “simplified” tax, but only if payment and commissioning took place already under the simplified tax system “income minus expenses” .

Write-off of fixed assets under the simplified tax system “income”

When calculating the simplified tax system “based on income,” expenses do not reduce the tax base. Therefore, with “simplified income”, the purchase of fixed assets cannot be taken into account in tax accounting. The same rules apply to registering fixed assets under the simplified tax system “income” as for a “income-expenditure” object. But their cost will have to be written off only according to accounting rules - accruing depreciation until the end of their useful life (clause 18 of PBU 6/01).

Having accepted the fixed asset for accounting, calculate depreciation from the first day of the next month. The write-off period is monthly until its cost is fully repaid, or until it is written off from the register.

Of the three methods for calculating depreciation, you need to choose one, indicating it in the accounting policy:

Linear (most common),
by the sum of the numbers of years of useful life,
proportional to the volume of products or work.

When will depreciation of the object end? From the first day of the month following the month in which the original cost was completely written off, or the fixed asset was disposed of (for example, it was sold), or was put into conservation for more than 3 months, or modernization or reconstruction work began on it for more than a year (p 22, 23 PBU 6/01).

VAT fixed assets 2017

Tax deductions are amounts by which the tax assessed for payment to the budget can be reduced. In most cases, these are the VAT amounts that suppliers indicated in invoices for goods (work, services) purchased by the company.

In order to deduct VAT presented by suppliers of fixed assets and intangible assets, the conditions listed in Article 172 of the Tax Code must be met.

Conditions for receiving a tax deduction

First condition. Purchased goods (work, services), property rights must be acquired for production activities or other operations subject to VAT, or for resale.

Second condition. Purchased assets must be acquired on the territory of the Russian Federation and accepted for accounting, that is, capitalized on the company’s balance sheet.

Third condition. The buyer (customer) must have documents confirming the right to deduct. First of all, this is an invoice issued by the supplier in accordance with paragraph 3 of Article 168 of the Tax Code. In addition, VAT should be highlighted as a separate line in primary documents (invoices, acts of work performed and services rendered, payment orders, etc.).

Which account to choose: account 01 or account 08?

According to accounting rules, the initial cost of fixed assets (intangible assets) acquired by a company, as a rule, is first formed on account 08 “Investments in non-current assets”. And only after the object is put into operation, this amount is transferred to account 01 “Fixed assets” (04 “Intangible assets”).

Financiers and tax authorities insist that VAT paid on the purchase of a fixed asset that does not require installation should be deducted only after it has been put into operation, that is, reflected on account 01 (letters of the Ministry of Finance of the Russian Federation No. 03-07-11/19, No. 03 -07-11/303, No. 03-07-11/330, Federal Tax Service of Russia No. 03-1-03/530/8@).

Thus, in letter No. 03-07-11/19 of the Ministry of Finance of Russia it is stated that “... the amounts of value added tax presented by sellers when purchasing fixed assets are subject to deduction after they are registered as fixed assets.”

Some courts agree that a company’s right to deduct VAT arises only after the facilities are put into operation (resolutions of the FAS Moscow District No. A40-56010/11-91-242 and FAS Volga District No. A12-24919/2009).

However, the Tax Code does not say in which account the fixed asset should be registered: 01 “Fixed assets” or 08 “Investments in non-current assets”.

This was confirmed by the Supreme Arbitration Court of Russia.

The judges of the Supreme Arbitration Court stated that in order to deduct VAT, it does not matter on which account the fixed asset is reflected - 01 or 08. And the deduction of VAT on an acquired fixed asset when reflected in account 08 is legal (Definition of the Supreme Arbitration Court of Russia No. VAS-1795/09).

Guided by the conclusions of senior arbitrators, the majority of federal courts do not support the position of controllers (resolutions of the Federal Antimonopoly Service of the Northwestern District No. A56-10457/2011, FAS Moscow District No. A40-113023/09-126-735, FAS Ural District No. F09-5226/11) .

This means that firms, citing the aforementioned court decisions, can claim a VAT deduction before reflecting the fixed asset on account 01. However, such a position will most likely have to be defended in court.

EXAMPLE:

In September, Passiv LLC bought a woodworking machine for RUB 70,800. (including VAT – 10,800 rubles). The machine was capitalized in September, and put into operation and paid for in October.

DEBIT 08 CREDIT 60 – 60,000 rub. (70,800 rubles - 10,800 rubles) – the costs of purchasing the machine are reflected (excluding VAT);
DEBIT 19 CREDIT 60 – 10,800 rub. – the amount of VAT presented by the supplier is taken into account;
DEBIT 68 subaccount “Calculations for VAT” CREDIT 19 – 10,800 rub. – VAT is accepted for deduction;
in October
DEBIT 01 CREDIT 08 – 60,000 rub. – the woodworking machine is put into operation.

But in letter No. 03-07-11/185, the Russian Ministry of Finance made a completely opposite conclusion, but in relation to VAT deductions on real estate. Amounts of VAT claimed on real estate objects that are acquired for the purpose of their further reconstruction and use in activities subject to VAT are accepted for deduction at the time they are registered on account 08.

The fact is that financiers came to this conclusion based on the provisions of paragraph 6 of Article 171 of the Tax Code, which sets out the procedure for applying deductions for goods purchased for construction and installation work. In this letter, the Ministry of Finance considers a property purchased for the purpose of reconstruction not as an item of fixed assets, but as a product purchased for construction and installation work.

The Federal Tax Service also changed its point of view on this issue. In letter No. GD-4-3/4428@, the tax authorities allowed deduction of VAT until the completion of the capital construction of the facility as soon as the contractor presented invoices, certificates of work performed in form No. KS-2 and reflected the stages of work performed on account 08. The controllers argued their position in the following way.

In order to accept VAT as a deduction, an organization must fulfill certain conditions provided for in paragraph 1 of Article 172 of the Tax Code. She fulfilled them.

And since all these conditions have been met by the organization, it has the right to deduct VAT on construction and installation work after recording them in account 08 “Investments in non-current assets” on the basis of properly executed invoices and primary documents.

Submission of documents for state registration

And one more important point. Previously, tax inspectors tried to link the deduction of VAT with the submission of documents for state registration of real estate.

However, decisions of arbitration courts in recent years do not share the position of tax authorities. For example, the Presidium of the Supreme Arbitration Court of the Russian Federation, in its resolution No. 829/07, concluded that the fact of state registration of real estate does not in any way affect the deduction of VAT. After this, the tax authorities, in letter No. 19-11/125602, supported the position of the senior judges.

They indicated that when purchasing a property as a fixed asset, VAT can be deducted in the tax period in which the following conditions are simultaneously met:

The object is registered as a fixed asset;
An invoice has been issued for this item.

As for VAT on equipment requiring installation, after it is reflected on account 07, the tax is deducted in full.

The explanations of the Ministry of Finance only confirm the legality of applying such a deduction (see letters of the Ministry of Finance of the Russian Federation No. 03-07-08/211, No. 03-07-08/250, No. 03-07-08/20 and dated June 21, 2007 No. 03- 07-10/10).

If, when purchasing fixed assets, a company incurs additional costs (delivery, installation, assembly, etc.), then the amount of VAT paid on such costs can also be deducted.

EXAMPLE:

In September, Passiv LLC bought a machine that required installation for RUB 59,000. (including VAT - 9000 rubles).

The cost of delivering the machine amounted to 3,540 rubles. (including VAT - 540 rubles), and the cost of its installation - 5900 rubles. (including VAT - 900 rubles).

In September, the machine was delivered to the company and capitalized.

The installation of the machine was completed in October.

The Passiv accountant must make the following entries in accounting:

In the third quarter

DEBIT 07 CREDIT 60 – 50,000 rub. (59,000 rubles - 9,000 rubles) – the cost of the purchased machine (excluding VAT) is reflected in account 07 “Equipment for installation”;
DEBIT 19 CREDIT 60 – 9000 rub. – the amount of VAT presented by the supplier is taken into account;
DEBIT 07 CREDIT 60 – 3000 rub. (3540 rub. - 540 rub.) – delivery costs are included in the price of the machine;
DEBIT 19 CREDIT 60 – 540 rub. – the amount of VAT charged for services for the delivery of the machine is taken into account. Thus, on account 07 the cost of the machine was formed, which was subsequently transferred for installation. It amounted to 53,000 rubles. (50,000 rub. + 3,000 rub.).

Consequently, the machine capitalized on account 07 was accepted by Passiv LLC for accounting. Therefore, the amount of VAT presented by the supplier of the machine, as well as the costs of its delivery, can be deducted in the third quarter. The wiring will be like this:

DEBIT 68 subaccount “Calculations for VAT” CREDIT 19 – 9540 rub. (9000 rub. + 540 rub.) – VAT is accepted for deduction.

In the fourth quarter

DEBIT 08 CREDIT 07 – 53,000 rub. – the machine has been handed over for installation;
DEBIT 08 CREDIT 60 – 5000 rub. (5900 rub. – 900 rub.) – installation costs are included in the price of the machine;
DEBIT 19 CREDIT 60 – 900 rub. – the amount of VAT charged for installation is taken into account;
DEBIT 68 subaccount “Calculations for VAT” CREDIT 19 – 900 rub. – accepted for deduction of VAT on installation work;
DEBIT 01 CREDIT 08 – 58,000 rub. (RUB 53,000 + RUB 5,000) – the machine is put into operation.

Tax deduction in parts

According to the rules of paragraph 1.1 of Article 172 of the Tax Code, VAT deductions can be claimed in several tax periods within three years after the purchased goods (work, services) are registered.

According to the position of the Ministry of Finance of Russia, set out in letter No. 03-07-Rz/28263, deducting VAT on the basis of one invoice in parts in different quarters does not contradict the Tax Code. However, this cannot be done when purchasing fixed assets, equipment for installation and intangible assets.

The Arbitration Court of the Volga District did not agree with this statement. The judges noted that, within the meaning of the provisions of Articles 171 and 172 of the Tax Code, the taxpayer’s right to apply deductions is not limited by the limits of any tax period, nor by the volume of deductions in a particular quarter.

Previously, a similar opinion was expressed by the Federal Antimonopoly Service of the Moscow District in case No. A40-86961/11-107-371. The arbitrators then pointed out that the Tax Code does not contain any restrictions on the choice of the period in which the amount of VAT can be included in deductions. Also, the law does not prohibit including part of the VAT amount on the invoice as part of deductions, that is, dividing it into several periods.

In our opinion, if an organization declares a VAT deduction on an asset in parts in different quarters, this will certainly lead to disagreements on the part of the tax authorities. Because the trustees will refer to the position of the Ministry of Finance. But given the findings of the arbitration courts, her chances of defending her point of view in court are quite high.

Sale of fixed assets in 2017

Many companies sell fixed assets. The accounting and tax accounting procedures for such transactions have changed significantly. For example, now the profit from the sale of this property is not adjusted for the inflation index. Moreover, the Russian Ministry of Finance recently issued several letters explaining the procedure for accounting for transactions with fixed assets. In our article we will tell you how to write off sold fixed assets and determine taxable profit from their sale.

General procedure for accounting for fixed assets

A fixed asset is considered to be property whose service life is more than one year. In accounting, such property is reflected in the manner established by the Accounting Regulations “Accounting for Fixed Assets” (PBU 6/01).

The initial cost of fixed assets, at which they are reflected in accounting, includes the costs of their purchase or creation. During the useful life of a fixed asset, depreciation is charged on it. The company sets this deadline independently. The approximate useful life of fixed assets is approved by Decree of the Government of the Russian Federation No. 1. This document establishes the procedure for calculating depreciation, which is taken into account when taxing profits. However, as the Russian Ministry of Finance explained, this document can also be used when calculating depreciation for accounting purposes (letter of the Russian Ministry of Finance No. 16-00-14/98).

Please note: the useful life of fixed assets purchased before January 1, 2002 cannot be changed. True, there are exceptions to this rule. For fixed assets that have been modernized or reconstructed, the useful life may be increased (letter of the Ministry of Finance of Russia No. 16-00-14/80).

Thus, if you buy fixed assets, then it is best for you to charge depreciation on them using the straight-line method based on their useful life specified in the mentioned resolution. In this situation, the amount of depreciation in accounting and tax accounting will not differ.

For fixed assets purchased before this date, the procedure for calculating depreciation in accounting will not change. Therefore, in most cases, depreciation for such fixed assets for accounting purposes and for tax purposes will be calculated differently.

Sale of fixed assets

When selling a fixed asset, you need to write off its original cost and the amount of depreciation accrued on it from the balance sheet.

This is reflected in the accounting records:

Debit 91-2 Credit 01
- the original cost of the sold fixed asset is written off;
Debit 02 Credit 91-1
- the amount of depreciation accrued on the sold fixed asset is written off.

Reflect the proceeds from the sale of fixed assets by posting:

Debit 76 Credit 91-1
- accrued proceeds from the sale of fixed assets.

Proceeds from the sale of fixed assets are subject to VAT. Accrue this tax by posting:

- VAT has been charged.

All expenses for the disposal of fixed assets (for example, wages of workers involved in dismantling the fixed asset, the cost of materials used for dismantling, etc.) are written off to account 91 “Other income and expenses”, subaccount 2 “Other expenses”:

Debit 91-2 Credit 10 (20, 23, 29...)

Expenses related to the disposal of fixed assets have been written off.

To record transactions for writing off fixed assets to account 01 “Fixed assets”, you can open an additional subaccount “Retirement of fixed assets”. This is necessary in situations where the process of disposal of property lasts a long time (for example, if production equipment is dismantled before it is transferred to the buyer).

The debit of the sub-account "Retirement of fixed assets" reflects the original cost of the property, and the credit - the amount of accrued depreciation. After disposal of a fixed asset, its residual value is written off to account 91 subaccount 2 “Other expenses”.

Example 1:

Aktiv LLC sold the machine for 600,000 rubles. (including VAT - 100,000 rubles). The initial cost of the machine is 700,000 rubles. The amount of depreciation accrued on it is 250,000 rubles. The cost of dismantling the machine amounted to 15,000 rubles.
The Aktiva accountant must make the following entries:
Debit 76 Credit 91-1
- 600,000 rub. - revenue from the sale of the machine is reflected;
Debit 51 Credit 76
- 600,000 rub. - money has been received from the buyer;
Debit 91-2 Credit 68 subaccount "VAT calculations"
- 100,000 rub. - VAT charged;
Debit 01 subaccount "Disposal of fixed assets" Credit 01
- 700,000 rub. - the original cost of the machine is written off;
Debit 02 Credit 01 subaccount "Disposal of fixed assets"
- 250,000 rub. - the amount of depreciation accrued on the machine is written off;
Debit 91-2 Credit 01 subaccount "Disposal of fixed assets"
- 450,000 rub. (700,000 - 250,000) - the residual value of the machine is written off;
Debit 91-2 Credit 10 (20, 23...)
- 15,000 rub. - expenses for dismantling the machine are written off;
Debit 91-9 Credit 99
- 35,000 rub. (600,000 - 100,000 - 450,000 - 15,000) - the profit from the sale of the machine is determined.

Calculation of profit from the sale of fixed assets

Let us recall that previously the profit from the sale of a fixed asset was determined as the difference between its sale price and the residual value. Moreover, the residual value of the fixed asset for tax purposes increased by the inflation index (IIP), approved by the State Statistics Committee of Russia.

When determining the profit from the sale of property, the inflation index is not used. Therefore, the Goskomstat of Russia stopped publishing it (see message from the Goskomstat of Russia).

According to Article 286 of the Tax Code of the Russian Federation, income from the sale of fixed assets is reduced:

The amount of expenses associated with its sale;
- on the residual value of the fixed asset.

The residual value of a fixed asset is the difference between its original cost and the amount of depreciation accrued on it. Moreover, the amount of depreciation deducted from the original cost of the fixed asset is determined according to Article 259 of the Tax Code of the Russian Federation.

As follows from the Tax Code, this procedure should be applied when selling fixed assets purchased both before January 1, 2002, and after this date.

Thus, when selling fixed assets purchased after January 1, 2002, you will not have any problems. For most organizations, the amount of depreciation for them in accounting and tax accounting will be the same.

If you sell a fixed asset purchased after this date, then, in our opinion, to determine taxable profit you will have to recalculate depreciation according to the norms of the Tax Code of the Russian Federation.

The Tax Code of the Russian Federation provides for two methods of depreciation - linear and non-linear. When determining taxable income from the sale of property, depreciation can be recalculated using any of them. In such a situation, the easiest way is to use the linear method.

Using this method, the monthly depreciation amount is determined by the formula:

K = (1/n) x 100%,
where K is the monthly depreciation rate as a percentage;
n is the useful life of the property in months.

As we indicated above, the approximate useful life of fixed assets is approved by Decree of the Government of the Russian Federation No. 1.

Example 2:

The machine is listed in the accounts of JSC Passiv. The initial cost of the machine is 35,000 rubles. Its useful life was set at 10 years.
In May 2002 the machine was sold. Its sale price was 48,000 rubles. (including VAT - 8,000 rubles). According to the agreement with the buyer, JSC Passiv delivers the machine at its own expense. Delivery costs amounted to 900 rubles. (without VAT).
For the period from January to May, depreciation in the amount of 8,458 rubles was charged on the machine. (29 months of operation).
The Liability accountant must make the following entries:
Debit 76 Credit 91-1
- 48,000 rub. - revenue from the sale of the machine is reflected;
Debit 51 Credit 76
- 48,000 rub. - money has been received from the buyer;
Debit 91-2 Credit 68 subaccount "VAT calculations"
- 8000 rub. - VAT charged;
Debit 91-2 Credit 01
- 35,000 rub. - the original cost of the machine is written off;
Debit 02 Credit 91-1
- 8458 rub. - the amount of accrued depreciation is written off;
Debit 91-2 Credit 26
- 900 rub. - the costs of delivering the machine to the buyer are written off;
Debit 99 Credit 91-9
- 12,558 rub. (48,000 - 8000 - 35,000 + 8458 - 900) - profit from the sale of the machine is reflected. In order to determine taxable profit, the amount of depreciation on the machine must be recalculated according to the new rules. Let us assume that its useful life according to Decree of the Government of the Russian Federation of January 1, 2002 No. 1 is 15 years (180 months).

The monthly depreciation rate for the machine will be:

(1/180) x 100% = 0.55%.
Over the entire life of the machine, depreciation will be charged in the amount of:
35,000 rub. x 0.55% x 29 months. = 5583 rub.
The residual value of the machine, recalculated according to the standards of the Tax Code of the Russian Federation, will be:
35,000 rub. - 5583 rub. = 29,417 rub.
The taxable profit from the sale of the machine will be:
48,000 rub. - 8000 rub. - 29,417 rub. - 900 rub. = 9683 rub.

If the residual value of the fixed asset and other expenses associated with its sale are greater than the income received, then taxable profit can be reduced by the amount of the loss. However, such a loss is not taken into account immediately. It reduces the profit monthly in equal shares during the time remaining from the moment of sale of the property until the end of its useful life.

The amount of loss from the sale of a fixed asset is indicated in a special tax register - Accounting for deferred expenses.

Example 3:

CJSC "Aktiv" sells the VAZ-2108 car. The selling price of the car without VAT is RUB 45,000. The initial cost of the car is 90,000 rubles. The amount of accrued depreciation is 9,000 rubles. In accounting and tax accounting, “Asset” calculates depreciation on fixed assets in the same way.
The cost of selling the car amounted to 3,000 rubles. (without VAT). The useful life of the car is five years. Before the sale, it belonged to Aktiv for six months.
The residual value of the car will be:

90,000 rub. - 9000 rub. = 81,000 rub.
The loss from the sale of the car will be:
45,000 rub. - 81,000 rub. - 3000 rub. = 39,000 rub.
The resulting loss is written off over four years and six months (54 months). Every month "Asset" can write off the amount of loss in the amount of:
39,000 rub. : 54 months = 722 rub.

For tax accounting of car sales transactions, you need to fill out three registers:

Accounting for property disposal operations;
- calculating the financial result from the sale of depreciable property;
- accounting for future expenses.

These registers will be filled like this:

Accounting for property disposal operations:

Date of operation

Fixed assets- means of labor that work in production for a long time, participate in many production cycles, do not change their material form and increase the cost of finished products by means of depreciation.

In the Russian Federation, accounting for fixed assets in transactions is regulated by the corresponding PBU 6/01, which was approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n. A more detailed description is provided in the Guidelines for accounting of fixed assets, approved by Order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91.

What is the main tool?

Paragraph 4 of PBU 6/01 refers to fixed assets :

• assets that must be used to produce products, carry out work or provide services to meet the economic needs of the organization;
• assets intended to be leased to other enterprises.

1. The first part of the assets used in business activities is taken into account in transactions on the active synthetic account No. 01 – Fixed assets.
2. The second part is assets for rent. Are taken into account on the account 03 – Profitable investments in material assets. The inclusion of such assets in fixed assets further increases the tax base for income on the company's property.

An increase in the value of fixed assets on the balance sheet as a result of new objects, either or existing ones, is reflected in the debit of the corresponding accounts.

A decrease in the value of fixed assets as a result of the sale of objects or their decommissioning is reflected in the credit of accounts 01 or 03.

Signs of a fixed asset :

1. the object is intended for use directly in production, during the performance of work or provision of services, for management purposes, or for rental on a paid basis to third parties;
2. the period of use of the object exceeds 12 months;
3. subsequent resale of the object by the organization that acquired it is not planned;
4. the object brings economic benefits (income) to its owner.

The following objects are not considered fixed assets:

• having a service life of less than 1 year;
• worth up to 40 thousand rubles, for any service life, except for agricultural machines, weapons, construction mechanized tools.

Classification of fixed assets

It can be carried out according to many criteria, in particular those shown in Fig. 1.

Rice. 1. The most important features of OS classification.

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Fixed assets can additionally be classified:

1. By the degree of their participation in the production process– into active (tools, machines, equipment, etc.) and passive (not directly involved in, but necessary for the implementation of activities (buildings, roads and access roads, transport, etc.).
2. For profit tax purposes to calculate depreciation There are 10 groups of fixed assets based on their useful life (from 1-2 years to 30 years or more).

Basic accounting entries for fixed assets

Categories of articles on fixed assets

• Accounting entries for write-off transactions of fixed assets
• Renting and leasing of fixed assets in accounting

Video tutorial on accounting for fixed assets in accounting:

Accounting for fixed assets in 1C 8.3

The most popular program for accountants, 1C Accounting 8.3, implements a full-fledged fixed asset accounting unit. Let's consider the basic operations for accounting for fixed assets.

Video on creating a new fixed asset card, accepting fixed assets for accounting and calculating depreciation:

Receipt of equipment(or Receipt of goods and services with the type of operation “Equipment”) - a document that generates transactions upon the arrival of fixed assets to the organization (for example, Dt 08.04 - Kt 60.01):

The next action is to transfer the fixed asset into operation. Produced using a document Acceptance of fixed assets for accounting. The document makes the posting Dt 01.01 - Kt 08.04:

After the fixed asset has begun to be used, depreciation must be calculated. This is done in 1C 8.3 every month using a routine operation Closing the month. The document makes the following entries:

After the OS is completely worn out (or, for example, was broken), you can formalize its disposal with a document Decommissioning of OS:

The program will write off depreciation balances and write off the residual value of the fixed asset from account 01.01 to account 91.02 (Income (expenses) associated with the liquidation of fixed assets) through 01.09 (fixed assets for disposal).

Question

Please tell me. Fixed assets were purchased in the amount of 43,000. How to properly document the transactions?

Answer

The value limit is one of the conditions for recognizing an object as a fixed asset.

An object is accounted for as fixed assets if its initial cost is:

- in accounting - more than the limit established by the accounting policies. This limit cannot exceed RUB 40,000. (clause 5 of PBU 6/01, Letter of the Ministry of Finance dated 02/17/2016 N 03-03-07/8700). For example, the accounting policy may set a limit of 30,000 rubles;

- in tax accounting both under the OSN and under the simplified tax system - more than 100,000 rubles. (clause 1 of article 256, clause 1 of article 257, clause 4 of article 346.16 of the Tax Code of the Russian Federation).

Property that does not meet all these requirements is not taken into account as part of the fixed assets and is not depreciated. The cost of such property in accounting or tax accounting is accordingly taken into account as expenses when it is transferred into operation.

A situation is possible when the useful life of the property is more than 12 months, but its value:

- or in accounting it is 40,000 rubles. and less (less than the limit for recognizing assets as fixed assets, established by the accounting policies);

- or in tax accounting it is 100,000 rubles. and less.

The cost of such property in accounting or tax accounting, respectively, can be taken into account as expenses at a time when transferred into operation or evenly over its useful life, at the choice of the organization. The chosen accounting method must be fixed in the accounting policy (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation, clause 5 of PBU 6/01, Letter of the Ministry of Finance dated May 20, 2016 N 03-03-06/1/29124).

The wiring will be like this.

• D 08 - K 60 (02, 10, 70, 69) - The costs of acquiring (constructing) fixed assets are taken into account, to be included in its initial cost
• D 01 - K 08 - OS accepted for accounting
• D 19 - K 60 - Reflects “input” VAT on the costs of purchasing fixed assets
• D 68 - K 19 - VAT accepted for deduction

In accounting, when accepting fixed assets for accounting (entry D 01 “Fixed assets” - K 08 “Investments in non-current assets”), an act in form N OS-1 and an inventory card (form N OS-6) are drawn up (clause 38 of the Guidelines according to OS accounting). To start calculating depreciation on fixed assets in accounting, this is enough; the fact that the object was put into operation in this case does not matter (clause 21 of PBU 6/01).

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