The presence of a fire alarm system is a prerequisite for the operation of buildings. In the materials created by our experts, the issues related to the accounting of this non-financial asset have been covered more than once. However, accountants budget institutions periodically there are difficulties with taking into account the fire alarm system installed on the building. In this consultation, the main points on the reflection in accounting of the costs of acquiring, installing and maintaining a fire alarm are considered.

Purchase of a fire alarm

In 2013, the purchase, installation and installation of fire alarm systems for state and municipal needs were carried out on the basis of a contract concluded in accordance with the norms federal law dated July 21, 2005 No. 94-FZ"On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs".

Since 2014, this law is no longer in force, and when making purchases, it is necessary to be guided by the provisions Federal Law No. 44-FZ dated April 5, 2013"On the contract system in the field of procurement of goods, works, services to meet state and municipal needs"(Further - Federal Law No. 44-FZ).

According to regulations Art. 15 Federal Law No. 44-FZ budgetary institutions carry out purchases at the expense of subsidies provided from the budgets budget system RF, in accordance with the requirements Federal Law No. 44-FZ. Institutions have the right not to use the provisions Federal Law No. 44-FZ when placing orders:

1) at the expense of grants transferred free of charge and irrevocably by citizens and legal entities, including foreign citizens and foreign legal entities, as well as international organizations that have acquired the right to provide grants on the territory of the Russian Federation in accordance with the procedure established by the Government of the Russian Federation ( Decree of the Government of the Russian Federation No. 367 dated April 23, 2013 ), subsidies (grants) provided on a competitive basis from the relevant budgets of the budgetary system of the Russian Federation, unless otherwise provided by the conditions determined by the grantors;
2) as a contractor under a contract in the event that other persons are involved on the basis of an agreement during the execution of this contract for the supply of goods, performance of work or provision of services necessary to fulfill the obligations of this institution under the contract;
3) at the expense of funds received in the course of carrying out other income-generating activities from individuals, legal entities(with the exception of funds received for the provision and payment of medical care under compulsory medical insurance).

In these cases (in order not to use Federal Law No. 44-FZ) institutions need to:

– develop a procurement regulation in accordance with Art. 2 of Federal Law No. 223-FZ dated July 18, 2011"On Procurement of Goods, Works, Services by Certain Types of Legal Entities"(Further - Federal Law No. 223-FZ);
- place the specified provision before the beginning of the year in a single information system;
– be guided by this provision throughout the year in relation to the organization of purchases at the expense of the above funds.

A decision made by a budgetary institution on procurement in accordance with the procurement regulation developed and posted on the official website or Federal Law No. 44-FZ cannot be changed in the current year.

Thus, if a fire alarm is purchased at the expense of subsidies, then an order for its purchase and installation is placed in accordance with the requirements Federal Law No. 44-FZ. In the event that the purchase and installation of a fire alarm system is financed by income-generating activities and if there is a procurement regulation in force in the institution, the order is placed in accordance with this provision and standards. Federal Law No. 223-FZ.

Note: state and municipal contracts, civil law contracts of budgetary institutions for the supply of goods, performance of work, provision of services for the needs of customers, concluded before 01/01/2014, remain in force ( paragraph 1 of Art. 112 Federal Law No. 44-FZ ).

Fire alarm accounting

Fire alarm - set technical means , designed to detect a fire, process, transmit a fire notice in a given form, special information and (or) issue commands to turn on automatic fire extinguishing installations and turn on actuating units of smoke protection systems, technological and engineering equipment, as well as other fire protection devices.

Fire alarm system - totality fire alarm installations mounted at one facility and controlled from a common fire station ( Federal Law No. 123-FZ dated July 22, 2008"Technical regulation on fire safety requirements").

Tangible items of property, regardless of their value, with a useful life of more than 12 months, intended for repeated or permanent use on the right of operational management in the course of the institution's activities when it performs work, provides services, exercises state powers (functions) or for the management needs of the institution , which are in operation, in stock, on conservation, are accepted for accounting as fixed assets.

As you can see from the above definitions, a fire alarm meets the conditions for classifying it in accounting as fixed assets.

unit budget accounting fixed assets is an inventory item that can be ( p. 41, 45 Instructions No. 157n ):

– object with all fixtures and fittings;
- a separate structurally isolated object designed to perform certain independent functions;
- a separate complex of structurally articulated objects that are a single whole and designed to perform a specific job.

At the same time, a complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object can perform its functions only as part of the complex, and not independently ( 41 Instructions No. 157n ).

If a complex of structurally articulated objects consisting of several items has a common useful life for all objects, this complex is taken into account as an independent inventory object.

If one structurally articulated object has several parts - fixed assets with different useful lives, each such part is accounted for as an independent inventory object ( 45 Instructions No. 157n ). As follows from clarifications of the Ministry of Finance given in Letter dated April 14, 2011 No. 02-06-10/1370 , the fire alarm system consists of structural items with different useful lives, therefore, individual elements of the fire alarm system related to fixed assets must be taken into account as independent inventory items.

In particular, the fire alarm system consists of:

– from signaling networks, which according to OKOF are included in the building as internal communications;
- from end devices (transmitting and receiving) and devices of object notification transmission systems operating via telephone network lines and other communication lines. It is these items of equipment that are separate inventory items.

In accordance with 45 Instructions No. 157n inventory items of fixed assets are accepted for accounting in accordance with the requirements OKOF to the grouping of objects of fixed assets by subsections.

Yes, according to OKOF devices and equipment of fire alarm systems (code 14 3319000) refer to machines and equipment, so they should be taken into account on the accounts ( item 8 Instructions No. 174n ):

– 101 24 000 "Machinery and equipment - especially valuable movable property of the institution";
– 101 34 000 "Machinery and equipment - other movable property of the institution."

For the acceptance of completed contract work for the installation of a fire alarm, an act of acceptance of work performed (f. 0322005) (hereinafter referred to as act KS-2) is applied. On the basis of this act, a certificate of the cost of work performed and costs (f. 0322001) (hereinafter referred to as certificate KS-3) is filled out, in which, at the request of the customer, data are provided on the types of equipment, the installation of which was started in the reporting period. At the same time, column 2 of this certificate indicates the name and model of the equipment, and columns 4, 5, 6 - data on the installation work performed ( Letter of the Ministry of Finance of the Russian Federation No. 02-06-10/1370 dated April 14, 2011 ). Unified forms of the KS-2 act and KS-3 certificates are approved Decree of the State Statistics Committee of the Russian Federation of November 11, 1999 No. 100"On the approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction works".

It is worth noting, regardless of whether the fire alarm is taken into account as a separate inventory object as a whole or its individual devices and equipment, information about its presence in the building should also be reflected in the inventory card of fixed assets ( form according to OKUD 0504031) (inventory card for the building) in the section “Brief individual characteristics of the object”. If a fire alarm is installed during the construction of a building, it is included in the cost of the building. When a fire alarm is installed after the commissioning of a building, it is recorded as a separate inventory object (separate inventory objects).

In 2013, according to Instructions for use budget classification RF for 2013 and for the planned period of 2014 and 2015, approved Order of the Ministry of Finance of the Russian Federation of December 21, 2012 No. 171n , the costs associated with the purchase, installation and maintenance of fire (security and fire) alarm systems should be attributed to:

- on article 310“Increase in the value of fixed assets”, if the subject of the agreement is the acquisition of a fire alarm system as a whole or its individual devices and equipment related to fixed assets for accounting purposes;
- on article 340"Increase in the cost of inventories", if the subject of the contract is the acquisition (manufacture) of spare parts for the repair of fire alarms, which, according to the standards 99 Instructions No. 157n relate to inventories;
- on subsection 225“Works, services for the maintenance of property”, if the subject of the contract is the elimination of malfunctions (restoration of working capacity) of a fire alarm, which is part of individual objects of non-financial assets;

- on subsection 226“Other works, services”, when the subject of the contract is the cost of installing (including bringing it into a usable condition) of a fire alarm, as well as paying for installation work on equipment requiring installation, if these works are not provided for by supply contracts, contracts (state (municipal) contracts) for construction, reconstruction, technical re-equipment, additional equipment of facilities.

In 2014, when paying for contracts, the subject of which is the acquisition, installation, troubleshooting of a fire alarm system and its components, and determining the budget classification code for which payment will be made, one should be guided by Instructions on the procedure for applying the budget classification RF, approved Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n . Note that the principle of attributing the costs under consideration to articles, sub-articles of KOSGU in the new document has remained the same.

Taking into account the fire alarm system in accordance with the provisions Instructions No. 174n reflected in the following accounting entries:

1) formation of the initial cost of the system:

- for the cost of purchasing equipment:

Debit accounts 0 106 21 310 0 106 31 310
Account credit 0 302 31 730"Increase accounts payable for the acquisition of fixed assets"

- for the amount of equipment installation costs:

Debit accounts 0 106 21 310"Increasing investments in fixed assets - a particularly valuable movable property of the institution", 0 106 31 310 "Increase in investments in fixed assets - other movable property of the institution"
Account credit 0 302 26 730

2) taking into account the fire alarm system:

Debit accounts 0 101 24 310“The increase in the cost of machinery and equipment - especially valuable movable property institutions", 0 101 34 310 "Increase in the cost of machinery and equipment - other movable property of the institution"
Account credit 0 106 21 310“Reducing investments in fixed assets - a particularly valuable movable property of an institution”, 0 106 31 410 “Reducing investments in fixed assets - other movable property of the institution”

If an institution enters into a contract with a third-party organization for the installation of a fire alarm system, according to which the cost of equipment and work is included in the total amount, the transaction for accruing expenses under such an agreement will be reflected in accounting as follows:

Account debit 0 401 20 226 accounts 0 109 00 000
Account credit 0 302 26 730"Increase in accounts payable for other works, services"

Expenses for the maintenance and operation of fire alarms under contracts with third parties reflected in the accounting entry:

Account debit 0 401 20 226“Expenses for other works, services”, relevant accounts analytical accounting accounts 0 109 00 000"Production costs finished products, performance of works, services"
Account credit 0 302 26 730"Increase in accounts payable for other works, services"

Fire alarm repair costs will be reflected as follows:

– Purchased spare parts necessary to replace worn parts:

Account debit 0 105 36 340"Increase in the value of other inventories - other movable property"
Account credit 0 302 34 730"Increase in accounts payable for the acquisition of inventories"

- Repairs carried out:

Account debit 0 401 20 225“Expenses for work, services for the maintenance of property”, the corresponding accounts of analytical accounting accounts 0 109 00 000"Costs for the manufacture of finished products, performance of works, services"
Account credit 0 302 25 730"Increase in accounts payable for work, services for the maintenance of property"

In addition, fire alarms, as well as all fixed assets, should be depreciated in the following order ( 92 Instructions No. 157n ):

- for objects worth more than 40,000 rubles. depreciation is charged in accordance with the depreciation rates calculated in accordance with the established procedure;
- for fixed assets worth up to 3,000 rubles. inclusive, depreciation is not charged;
- for other fixed assets worth from 3,000 to 40,000 rubles. inclusive, depreciation is charged in the amount of 100% of the book value when the facility is put into operation.

The operation for calculating depreciation is reflected in the posting:

Account debit 0 401 01 271“Expenses for depreciation of fixed assets and intangible assets”, corresponding accounts of analytical accounting accounts 0 109 00 000"Costs for the manufacture of finished products, performance of works, services"
Account credit 0 104 24 410“Reduction due to depreciation of the cost of machinery and equipment - especially valuable movable property of the institution”, 0 104 34 410 “Reduction due to depreciation of the cost of machinery and equipment - other movable property of the institution”

Example 1

The institution purchased a set of fire alarm equipment at the expense of a subsidy for the fulfillment of a state task worth 11,500 rubles, entered into an agreement with a specialized organization for its installation in the amount of 20,000 rubles. A fire alarm is not a particularly valuable asset.

In the accounting of the institution, this transaction will be reflected in the following entries:

	Debit	Credit	Amount, rub.
Equipment received
Installation services provided
Registered fire alarm

Example 2

A third-party organization performed work on the repair of fire alarms under a contract in the amount of 10,000 rubles. (including spare parts), payment made from funds received from income-generating activities. According to accounting policy These costs are included in overhead costs.

	Debit	Credit	Amount, rub.
Provided fire alarm repair services

income tax

Recall that in order to calculate income tax, an institution has the right to reduce the income received by the amount of expenses incurred (with the exception of expenses specified in Art. 270 Tax Code of the Russian Federation ) (Art. 252 Tax Code of the Russian Federation ). Expenses incurred must be justified and documented.

Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms.

Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business practices applicable in a foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming the costs incurred. expenses (including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract). Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income.

In particular, the costs of ensuring the fire safety of the taxpayer in accordance with the legislation of the Russian Federation, services for the maintenance of fire and security alarms are accounted for as other costs associated with the production and sale ( pp. 6 p. 1 Art. 267 Tax Code of the Russian Federation ).

At the same time, property that is owned by the taxpayer, is used by him to generate income and the cost of which is paid off by accruing depreciation, is recognized for the purpose of applying ch. 25 Tax Code of the Russian Federation depreciable ( item 1 Art. 256 Tax Code of the Russian Federation ). In addition, the specified property must have a useful life of more than 12 months and an initial cost of more than 40,000 rubles.

Thus, the expenses of the institution for the purchase and installation of a fire alarm are taken into account for the purposes of taxation of profits, depending on the value of such property (more or less than 40,000 rubles).

– when forming the cost of depreciable property in accordance with Art. 256 – 259.3 of the Tax Code of the Russian Federation ;
- or as part of other expenses associated with the production and sale in accordance with the provisions Art. 264 Tax Code of the Russian Federation .

Note: according to the wording Art. 257 Tax Code of the Russian Federation , applied from January 1, 2014, the initial cost of property created with the use of budget funds for targeted financing is determined as the sum of the costs of its acquisition, construction, manufacture, delivery and bringing it to a state in which it is suitable for use, excluding VAT and excises , except as provided for Tax Code of the Russian Federation, reduced by the amount of expenses incurred at the expense of budgetary funds of targeted financing. Thus, from next year, in tax accounting, when calculating income tax, it will be possible to recognize expenses for the purchase of a fire alarm at the expense of funds received from two sources (specialized financing funds, funds received from income-generating activities).

How to reflect a fire alarm in accounting?

If an organization rents a room (building, structure), then the fire alarm installed in it is an independent accounting object. The cost of installing a burglar alarm should be considered a long-term investment. Accounting for long-term investments is kept on account 08 "Investments outside current assets". Acceptance of fire alarm to accounting reflected in the entries:

the initial cost and other actual acquisition costs are taken into account;

Set account 60 "Settlements with suppliers and contractors"

the amount of VAT on the acquired capital investment object is reflected.

In accordance with paragraph 5 of the Accounting Regulations "Accounting for fixed assets" (PBU 6/01, approved by order of the Ministry of Finance of the Russian Federation of March 30, 01 N 26n), completed capital investments in leased fixed assets are credited by the lessee organization to its own fixed assets in the amount actually incurred costs, unless otherwise provided by the lease agreement. At the same time, a separate inventory card is opened by the tenant for the amount of expenses incurred for the purchase and installation of a fire alarm. The transfer of a fire alarm into operation is reflected in the accounting entry:

Set account 08 "Investments in non-current assets", subaccount "Acquisition of fixed assets"

the new OS object is taken into account.

The fire alarm and the room (building, structure) in which it is installed can be taken into account as part of a single inventory item.

However, in this case, the service life of each part of the complex should be the same (clause 6 PBU 6/01).

The useful life of fixed assets for accounting purposes is established by the organization independently. In accordance with paragraph 4 of PBU 6/01, the useful life of an asset is the period during which the use of this asset brings economic benefits (income) to the organization. Useful life for accounting purposes and for purposes tax accounting may match.

Decree of the Government of the Russian Federation of 01.01.02 N 1 determined that the "Classification of Fixed Assets Included in Depreciation Groups" approved by it can be used for the purposes of not only tax accounting, but also accounting. In accordance with this classification, fire alarms and automatic fire extinguishing systems (OKOF code 14 3319000) are included in the fourth depreciation group (property with a useful life of more than 5 years up to 7 years inclusive).

"Classification of fixed assets included in depreciation groups" refers to the same depreciation group with fire alarm means the following buildings and structures: kiosks and stalls made of metal structures, fiberglass, wood; buildings made of film materials, etc. The total of the actual costs of acquiring (constructing, manufacturing) any such building and structure, as well as the costs of acquiring, installing an alarm system, etc. reflected on account 08 "Investments in non-current assets".

In most cases, the service life of a fire alarm is much less than the useful life of premises (buildings, structures), and these objects are taken into account by organizations separately. In this case, the entire amount of actual costs for the purchase and installation of a fire alarm is taken into account as part of capital investments and is reflected on account 08 "Investments in non-current assets".

The accounting procedure does not depend on whether the alarm is an independent accounting object or part of a complex. The receipt of a new object of capital investments is reflected in the accounting records of the organization with entries:

Dt account 08 "Investments in non-current assets", subaccount "Acquisition of fixed assets",

Set account 60 "Settlements with suppliers and contractors"

the amount of actual acquisition costs (construction, manufacturing) is taken into account;

Dr. sch.19 "Value Added Tax on Acquired Values", subacc. "Value added tax on the acquisition of fixed assets",

Set account 60 "Settlements with suppliers and contractors"

reflects the amount of VAT on the object of capital investments;

Dr. sch.60 "Settlements with suppliers and contractors",

Set account 51 "Settlement accounts"

payment has been made to the supplier.

Dr. account 01 "Fixed assets",

Set account 08 "Investments in non-current assets", subaccount "Acquisition of fixed assets",

reflects the commissioning of the OS object.

Dr. account 68 "Calculations on taxes and fees" subaccount. "Value Added Tax Calculations",

Dr. sch.19 "Value Added Tax on Acquired Values", subacc. "Value added tax on the acquisition of fixed assets",

The organization purchased fire and burglar alarms worth 35,000 rubles from a supplier. without VAT. Installation and adjustment of the security and fire alarm system amounted to 33,000 rubles. What postings are reflected in the accounting of the organization these transactions.

Installation of a fire and security alarm system is an additional equipment of a fixed asset.

In accounting, the costs of retrofitting fixed assets are taken into account on invoice 08 42 ).

Since the organization is equipping the fixed asset with the involvement of a contractor, then reflect his remuneration by posting:

– a fire alarm system was purchased;

Debit 08 subaccount "Expenses for additional equipment" Credit 60 (76)
- the costs for the additional equipment of fixed assets, performed by a contract method, are taken into account.

Upon completion of work on additional equipment, the costs taken into account for invoice 08 , can be included in the initial cost of the fixed asset ( paragraph 2 by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n , paragraph 14 PBU 6/01).

Debit 01 Credit 08 sub-account "Expenses for retrofitting"
- the initial cost of the fixed asset was increased by the amount of the cost of additional equipment.

Rationale

1. From recommendation Sergei Razgulin, Acting State Counselor RF 3rd class How to carry out and reflect in accounting and taxation the completion (additional equipment) of fixed assets

In connection with the production need, the organization can complete the fixed asset (re-equip).

Situation: what is meant by the completion and re-equipment of fixed assets

Completion and additional equipment are carried out in order to give the fixed asset new qualities and characteristics (paragraph 2, clause 2, article 257 of the Tax Code of the Russian Federation). However, the terms “completion” and “additional equipment” themselves are not defined in the legislation. At the same time, in paragraph 6 of PBU 6/01 and paragraph 10 Guidelines, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n, it is established which devices and accessories should be taken into account along with the main asset. Following these requirements, you can define the completion and retrofitting of a fixed asset as follows.

Completion is the erection of new parts of buildings (structures). For example, an extension to a building. At the same time, the erected parts must form a single whole with the building (structure) and not have an independent economic purpose. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated February 14, 2007 No. 03-03-06 / 1/91. In addition, in the letter of the Ministry of Finance of Russia dated April 26, 2007 No. 03-03-06 / 1/251 it is said that internal and external work on finishing buildings (structures) can be attributed to the completion. Provided that these works are not carried out in connection with the repair of the building (structure).

Additional equipment means the addition of a fixed asset with new (rather than replacing existing ones) parts, details and other items that will form a single whole with it and have common control. For example, for a computer, this is a CD-ROM installation; If at the same time there is no change in the technological or service purpose of the fixed asset, then such work is not additional equipment (letter of the Ministry of Finance of Russia dated February 21, 2012 No. 03-03-06 / 1/94). *

Cost Accounting

Account for the costs of completion (further equipment) of fixed assets on account 08 “Investments in non-current assets” (clause 42 of the Methodological Instructions approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). In order to provide the possibility of obtaining data on the types of capital investments, it is advisable to open a sub-account “Costs for completion (additional equipment)” to account 08.

Costs for the completion (further equipment) of fixed assets by the economic method consist of:

• from the cost of consumables;
• from the salary of employees;
• from payroll taxes, contributions, etc.

Reflect the costs of completion (additional equipment) of fixed assets on your own by posting:

Debit 08 subaccount "Costs for completion (additional equipment)" Credit 10 (16, 23, 68, 69, 70 ...)
- expenses for the completion (additional equipment) of the fixed asset are taken into account.

If the organization completes (furnishes) the fixed asset with the involvement of the contractor, then reflect his remuneration by posting:

Debit 08 subaccount "Costs for completion (further equipment)" Credit 60 (76)
- the costs for the completion (additional equipment) of the fixed asset, performed by a contract method, are taken into account.

Upon completion of the completion (additional equipment), the costs recorded on account 08 can be included in the initial cost of the fixed asset or taken into account separately on account 01 (). This is stated in paragraph 2 of clause 42 of the Guidelines approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

When including the cost of completion (additional equipment) in the initial cost of the fixed asset, make the posting:

Debit 01 (03) Credit 08 sub-account "Expenses for completion (additional equipment)"
- the initial cost of the fixed asset was increased by the amount of the cost of completion (additional equipment).

In this case, reflect the costs of completion (additional equipment) in the inventory card of the fixed asset in the form No. OS-6 (OS-6a) or in the inventory book in the form No. OS-6b (used by small businesses). If it is difficult to reflect information about the completion (refurbishment) of the fixed asset in the old card, open a new one instead. This is stated in paragraph 40 of the Guidelines approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

In case of separate accounting, write off the costs of completion (additional equipment) to a separate subaccount to account 01 (). For example, the sub-account "Expenses for the completion (additional equipment) of a fixed asset":

Debit 01 (03) sub-account "Expenses for the completion (further equipment) of the fixed asset" Credit 08 sub-account "Costs for the completion (further equipment)"
- the costs of completing the completion (additional equipment) of the fixed asset were written off to account 01 (03).

In this case, for the amount of expenses incurred, open a separate inventory card according to the form No. OS-6. This is stated in paragraph 2 of clause 42 of the Guidelines approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n. *

Oleg Khoroshoy, Head of the Department for Taxation of Profits of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

What are inseparable improvements

Inseparable improvements include, for example, the installation of a fire alarm system, a stationary heating and ventilation system (split systems), etc. *

Chief Accountant advises: separable improvements can be distinguished from inseparable ones by the following criterion: whether damage will be done to the leased property if an attempt is made to separate the improvement made from it.

If the improvement cannot be separated without damage to the property, then such an improvement is inseparable (for example, the dismantling of a stationary heating system can damage the capital floors of a building).

This conclusion allows us to draw paragraph 2 of Article 623 Civil Code RF. What is meant by causing damage to leased property, this rule of law does not explain. Therefore, the exact criterion for attributing improvements to one or another type can be written in the lease agreement or a specific list of works can be given indicating which type of improvements they relate to. Such a list will help the parties to the transaction understand the definition of the work performed (for example, when resolving disputes about payment for the cost of improvements).

However, for tax purposes, when checking, tax inspectors are unlikely to follow it. In each case, the situation will be decided depending on the type of work performed and the possible harm that the dismantling of improvements can bring. For example, depending on which porch the organization has attached to the rented building (an easily dismantled plastic canopy or a stationary brick extension), this improvement can be classified as separable or inseparable.

For more information on whether repairs and refurbishments are inseparable improvements to the leased property, see:
- whether the repair is an inseparable improvement of the leased property for accounting and tax purposes;
- whether the reconstruction (modernization, additional equipment, completion) is an inseparable improvement of the leased property for the purposes of accounting and taxation.

Change in original cost

Usually, once established, the initial cost does not change during the operation of the fixed asset. There are only a few isolated cases where this is possible. Thus, a change in the initial cost of a fixed asset is permissible during its completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation. This procedure follows from paragraph 14 of PBU 6/01. *

There is, however, one more situation when the initial cost of the fixed asset will have to be adjusted. You will have to do this if a significant mistake was made initially when forming the initial cost. The fact is that such an error can lead to a gross violation of the rules for keeping records of income and expenses. And it needs to be corrected. Such an indication is in paragraph 4 of PBU 22/2010.

If there is no mistake and some costs associated with the acquisition of the object are incurred by the organization after its inclusion in fixed assets, do not change the initial cost. And consider the costs as part of the costs of ordinary species activities.

Situation: how to reflect the cost of retrofitting operating equipment in accounting: include in the initial cost of fixed assets or write off to current costs

If additional equipment will affect the functionality of the equipment, then increase its initial cost. Otherwise, write off the cost of retrofitting to current costs.

Once the equipment has been put into operation, its initial cost has already been formed. And you can change the initial cost of equipment only in certain cases: when it is retrofitted, reconstructed or modernized. This procedure follows from paragraph 14 of PBU 6/01.

If additional equipment has led to a change in the functionality of the equipment, that is, increased its power, improved product quality or expanded the range, then we are talking about modernization. Therefore, include the cost of equipment in the initial cost of equipment.

If the purchase of additional equipment did not lead to a change in the functional and technical capabilities of the equipment, this is not considered an upgrade. Therefore, do not increase the initial cost of the equipment. And reflect the purchased equipment in the composition of materials (Guidelines approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n). For example, equipment must be taken into account in materials if these are special tools, fixtures, equipment that:
- provide certain conditions for the manufacture of products;
- allow you to perform specific operations that are associated with the manufacture of products.

In accounting, make a posting:

Debit 10-10 Credit 60
- Equipment purchased.

Reflect the release of equipment into operation by internal wiring:

Debit 10-11 Credit 10-10
- equipment was put into operation.

Starting from the month following the month when the equipment was put into operation, write off its cost as an expense. This can be done in one of the following ways:
- in proportion to the volume of output;
- in a linear way during the useful life of the tooling.

Set the write-off method in the accounting policy for accounting purposes.

Write off the cost of equipment as a posting:

Debit 20 Credit 10-11
- deducted part of the cost of equipment.

Since, when calculating income tax, the cost of equipment is written off as material expenses at a time, a temporary difference and a corresponding deferred tax liability will arise in accounting (paragraph 15 of PBU 18/02):

Debit 68 subaccount "Calculations for income tax" Credit 77
- reflected deferred tax liability.

As you pay off the cost of the tooling, pay off the deferred tax liability:

Debit 77 Credit 68 sub-account "Calculations for income tax"
- reduced deferred tax liability.

Special rules are provided for accounting for tooling that is designed for an individual order or used in mass production. Its cost can be written off in accounting at a time when it is released into operation. This is provided for in paragraph 25 of the Guidelines approved by

Installation of fire protection systems is an important element of fire safety, especially fire alarm systems and automatic fire extinguishing. These systems are quite expensive and meet the requirements for recognition as fixed assets (clause 4 PBU 6/01). They are accepted for accounting at historical cost, which is the amount of the organization's actual costs for the acquisition (excluding VAT).

Fire fighting systems and installations

But not every company will be able to mount and install such complex technical devices on its own. Therefore, to perform such work, you can invite a specialized company. In order to increase the effectiveness of fire safety, it is recommended to involve a specialized company to select the type of appropriate system. In this case, the remuneration of a specialized organization paid for consulting, installation and installation of fire alarm and automatic fire extinguishing systems is included in their initial cost (clause 8 PBU 6/01). It should be noted that work on the installation and installation of fire protection systems and installations is not subject to licensing (letter of the Ministry of Economic Development of Russia dated October 2, 2010 No. D05-246).

According to the All-Russian Classifier of Fixed Assets OK 013-94 (OKOF) (hereinafter referred to as the Classifier), approved by the Decree of the State Standard of Russia of December 26, 1994 No. 359, devices and equipment for automatic fire extinguishing and fire alarm systems are classified as fixed assets, named under the code 14 3319000 Useful life - more than five years up to seven years inclusive. Within the specified limits, the company has the right to independently determine the useful life of the object. During the specified time, the cost of installed systems will be transferred to the cost accounts. Depreciation will be included in the cost of ordinary activities.

For the purposes of tax accounting, expensive fire protection systems are also depreciable property (clause 1, article 256 of the Tax Code of the Russian Federation). VAT presented by the system supplier and a specialized organization is deductible (clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation).

Example 1

In November 2010, Raduga LLC installed a fire alarm system worth 354,000 rubles. (including VAT 18% - 54,000 rubles). To purchase and install the Raduga system, she used the services of a specialized organization, concluding an agreement in the amount of 59,000 rubles. (including VAT 18% - 9000 rubles). According to the company's accounting policy, depreciation is charged on a straight-line basis for both accounting and tax purposes. The useful life of the fire alarm system is set at 70 months. The firm does not apply a tax premium for tax purposes.

The following operations are reflected in the accounting records of Radugi LLC.

In November 2010:

Debit 08 Credit 60- 354,000 rubles. – a fire alarm system was purchased;

Debit 19 Credit 60- 54,000 rubles. - allocated VAT from the cost of fire alarms;

Debit 08 Credit 60-59 000 rub. - the services of a specialized organization are taken into account;

Debit 19 Credit 60- 9000 rubles. - allocated VAT on the cost of services of a specialized organization;

Debit 01 Credit 08- 350,000 rubles. ((354,000 - 54,000) + (59,000 - 9,000)) - a fire alarm system was put into operation;

- 63,000 rubles (54,000 + 9,000) - accepted for VAT deduction;

Debit 60 Credit 51 - RUB 413,000 (354,000 + 59,000) – the fire alarm system and the services of a specialized organization have been paid for;

In December 2010:

Debit 20, 25, 26, 44 Credit 02- 5900 rubles. (413,000 rubles : 70 months) - depreciation was charged for fire alarms.

These transactions are recorded monthly over the useful life.

Primary fire fighting equipment

The acquisition of primary fire extinguishing equipment is a necessary component of fire prevention measures. Such means include fire extinguishers, fire stands, fire equipment. As a rule, the cost of primary fire extinguishing equipment does not exceed the established threshold for recognizing them as fixed assets. Therefore, they should be taken into account as part of the material production stocks(paragraph 4, clause 5 PBU 6/01). In order to ensure the safety of these objects in production or operation, the company must organize proper control over their movement, for example, over the balance sheet.

The Chart of Accounts does not provide for a separate off-balance sheet account for accounting for such low-value assets, but the company can enter it independently, for example, 013 “Assets with a useful life of more than 12 months and a value of less than 20,000 (40,000, if the amendments come into force) rubles”.

When primary fire extinguishing equipment is put into operation, their cost is included in the costs of ordinary activities (clauses 5, 7, 8 PBU 10/99).

In tax accounting, low-value primary fire extinguishing equipment is also not recognized as depreciable property (clause 1, article 256 of the Tax Code of the Russian Federation).

For the purposes of taxation of profits, these costs are other costs associated with production and sales (subclause 6, clause 1, article 264 of the Tax Code of the Russian Federation). At the same time, the enterprise can take into account the costs of purchasing low-value primary fire extinguishing equipment as part of material expenses(signature 3, clause 1, article 254 of the Tax Code of the Russian Federation). If some costs with equal justification can be attributed simultaneously to several groups of expenses, the company has the right to independently determine to which group it will attribute such expenses (clause 4, article 252 of the Tax Code of the Russian Federation). Therefore, the company should reflect in the accounting policy the procedure for attributing the cost of primary fire extinguishing equipment to expenses.

Important

Although the law establishes the obligation of the company to place primary fire extinguishing equipment on the premises, one should not get too carried away with the acquisition of such assets. The standards for the required number of primary fire extinguishing agents are set in Appendix 3 to the Fire Safety Rules. If an enterprise neglects these norms in a big way, then it may have risks in terms of not accepting excessively incurred costs for profit calculation purposes. There may also be problems with recovering VAT related to excess costs.

Acquisition of primary fire extinguishing equipment is not the only item of the company's expenses. The enterprise is obliged to keep them in good condition and prevent their use for other purposes (Article 37 of Law No. 69-FZ). In particular, fire extinguishers must be constantly inspected and transferred to a specialized organization for recharging. For accounting purposes, the amount of such expenses is included in the expenses for ordinary activities (clauses 5, 7 of PBU 10/99). In tax accounting, costs are recognized as other expenses (clause 1, article 264 of the Tax Code of the Russian Federation) in the period to which they relate (clause 1, article 272 of the Tax Code of the Russian Federation). VAT presented by a specialized organization is deductible (subclause 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation).

Example 2

In November 2010, Raduga LLC also purchased two fire extinguishers for 3,540 rubles. each, (including VAT 18% - 540 rubles). In the same month, fire extinguishers were put into operation. In the account of "Rainbow" the following entries were made:

Debit 10 Credit 60- 7080 rubles. (3540 rubles x 2 pcs.) - fire extinguishers were purchased;

Debit 19 Credit 60- 1080 rubles (540 rubles x 2 pcs.) - VAT is allocated from the cost of fire extinguishers;

Debit 20, 25, 26, 44 Credit 10- 6000 rubles. (7080 - 1080) - the cost of fire extinguishers is included in the cost of ordinary activities;

Debit 013- 6000 rubles. – the cost of fire extinguishers is charged to an off-balance sheet account.

Debit 68 subaccount "VAT" Credit 19- 1080 rubles. – accepted for VAT deduction;

Debit 60 Credit 51 -7080 rubles.(3540 rubles x 2 pcs.) – paid fire extinguishers.

Maintenance of fire fighting systems

Systems and installations must be constantly kept in good working condition (clause 34 of the Fire Safety Rules). Therefore, they need constant maintenance and planned preventive maintenance.

Maintenance of fire protection systems can be carried out by specially trained full-time employees of the enterprise. In this case, the company will bear the costs of the salaries of specialists, as well as the necessary materials.

The enterprise can also conclude an agreement with a specialized organization for the maintenance of fire protection systems (clause 97 of the Fire Safety Rules). Such works are also not subject to licensing (letter of the Ministry of Economic Development of Russia dated October 2, 2010 No. D05-246).

Expenses for maintenance of fire-fighting systems and installations are included in the expenses for ordinary activities (clauses 5, 7, 8 PBU 10/99).

For the purposes of tax accounting, expenses are accounted for as part of other expenses associated with production and sales (subclause 6, clause 1, article 264 of the Tax Code of the Russian Federation). Expenses are recognized on the basis of signed work acceptance certificates. VAT paid to a specialized organization is deductible (clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation).

Example 3

Let's use the conditions of the previous examples. In December 2010, Raduga LLC entered into an agreement with a specialized organization for the maintenance of a fire alarm system. The cost of services is 5900 rubles. per month, (including VAT 18% - 900 rubles).

In the accounting of Raduga LLC, the following entries were made:

- 5 900 rubles. - the costs of maintaining the fire alarm system are taken into account;

Debit 19 Credit 60- 900 rubles - allocated VAT on the cost of maintaining the fire alarm system;

Debit 68 subaccount "VAT" Credit 19- 900 rubles. – accepted for VAT deduction;

Debit 60 Credit 51- 5900 rubles. – paid services for the maintenance of the fire alarm system.

Fire alarm system maintenance costs are taken into account on a monthly basis.

The cost of training fire-technical minimum

Conducting fire safety briefing at the enterprise is a mandatory component of the employee's admission to work. Moreover, the briefing can be carried out both by the head himself and by a specialist specially appointed by him. But we must remember that before the instruction of the employee begins, the instructor himself must undergo appropriate training (Article 31 of the order of the Ministry of Emergency Situations of the Russian Federation dated December 12, 2007 No. 645). Fire-technical minimum training for managers and specialists of organizations is carried out within a month after hiring. Moreover, their further training is carried out at least once every three years. If the work is related to fire and explosion hazardous production, then training is carried out once a year (clause 32 of order No. 645). The obligation to organize training in the fire-technical minimum in the organization rests with its leader.

Training under the programs is carried out on the basis of concluded agreements (clause 37 of order No. 645):

• V educational institutions fire-technical profile;
• in the training centers of the federal fire service of the Ministry of Emergency Situations of Russia;
• in educational and methodological centers for civil defense and emergency situations of the constituent entities of the Russian Federation;
• in the territorial divisions of the State Fire Service of the Ministry of Emergency Situations of Russia;
• in organizations providing, in the prescribed manner, services to educate the population in fire safety measures. These include, in particular, any organizations that have the right to educational activities on the basis of a license and conduct training in fire safety measures.

Expenses aimed at training employees are recognized in accounting as expenses for ordinary activities (clauses 5, 7, 8 PBU 10/99).

For tax purposes, the costs of training employees in the fire-technical minimum are taken into account when calculating profits as expenses related to staff training (subclause 23, clause 1, article 264 of the Tax Code of the Russian Federation) or aimed at ensuring fire safety (clause 1, article 264 of the Tax Code of the Russian Federation ). The main thing is to determine the accounting procedure for such expenses and fix it in the accounting policy.

The introductory briefing is carried out in a specially equipped room using visual aids and educational materials (clause 13 of order No. 645). Therefore, the enterprise should purchase appropriate allowances. And although they are used for a long time, they can be taken into account as part of inventories. When put into operation, their cost will form the costs of ordinary activities (clauses 5, 7, 8 PBU 10/99). It should be noted that educational services are not subject to value added tax (subclause 14, clause 2, article 149 of the Tax Code of the Russian Federation).

In tax accounting, the cost of visual aids is taken into account when calculating profits (subclause 6, clause 1, article 264 of the Tax Code of the Russian Federation). VAT included in their cost is deductible

Example 4

Let's use the conditions of the previous examples. In December 2010, Raduga LLC appointed Deputy Chief Engineer M. I. Stepanov responsible for conducting fire safety briefings. In accordance with this, Stepanov was sent to train the fire-technical minimum. The cost of training is 8500 rubles. NDS is not appearing. In the same month, the training was completed. In addition, Raduga purchased visual aids for a total of 4,400 rubles. (including VAT 400 rubles).

The accountant of "Rainbow" made the following entries in the accounting:

Debit 20, 25, 26, 44 Credit 60- 8500 rubles. - taking into account the cost of education;

Debit 10 Credit 60- 4400 rubles - purchased visual aids;

Debit 19 Credit 60 - 400 rubles - allocated VAT on the cost of visual aids;

Debit 013 - 4000 rub. – the cost of visual aids is charged to an off-balance sheet account;

Debit 68 subaccount "VAT" Credit 19- 400 rubles. - accepted for VAT deduction;

Debit 60 Credit 51- 8500 rubles. - Paid tuition

Debit 60 Credit 51- 4400 rubles. - Paid visual aids.

O.E. CHEREVADSKAYA, Audit Director, Financial Control and Audit CJSC

Having studied the list of objects subject to fire protection approved by the Ministry of Emergency Situations of Russia, almost every manager can find that his organization has premises, structures, buildings that must be properly equipped with a fire alarm or fire extinguishing system. Consider how to account for the costs associated with the implementation of these requirements.

Ministry Russian Federation on Affairs of Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters by Order No. 315 of June 18, 2003 approved a list of objects (buildings, structures, premises) that must be protected by security and fire alarm systems and (or) automatic fire extinguishing systems. It includes storage, ventilation and transformer rooms, garages, etc. In addition, in accordance with the requirements of the Fire Safety Standards "Systems for warning and managing the evacuation of people in case of fires in buildings and structures" (NPB 10403), approved by order of the Ministry of Emergency Situations of Russia dated 06/20/03 323, buildings and structures must be equipped with a warning system and evacuation management.

Leader's task. to ensure compliance with the requirements of the Federal Law of December 21, 1994 69FZ "On Fire Safety" and orders of the EMERCOM of Russia 315 and 323. After all, in accordance with Art. 38 of the Federal Law "On Fire Safety", the heads of organizations are also responsible for violation of fire safety requirements. The task of an accountant. correctly reflect in accounting the expenses incurred by the organization in connection with the fulfillment of the requirements normative documents in the field of fire safety.

The organization installs fire alarms, warning and fire extinguishing systems in its own building (room, structure)

The devices needed to comply with fire safety regulations are in most cases not cheap. But it will not be possible to save on the cost of the listed objects. The fact is that the order of the Ministry of Emergency Situations of Russia No. 323 defines the types of warning and evacuation control systems for buildings and structures for various purposes. The same document allows the use of systems more high level(and in most cases more expensive) than required by the Russian Emergencies Ministry. And systems of a lower level cannot be used.

The level of requirements of the EMERCOM of Russia for equipment depends on the type of activity of the organization and the type of buildings, structures (area, number of floors). In some cases, it is enough to install only a siren and light annunciators.

In other cases, more complex and expensive equipment will be required, for example, in order to divide the building into warning zones and provide feedback from these zones to the fire station.

In some cases, organizations are required to establish unified systems automatic fire extinguishing throughout the building. So, for example, if the area of ​​​​premises to be equipped with automatic fire extinguishing systems is 40% or more of the total floor area of ​​a building, structure, the building, structure as a whole should be equipped with automatic fire extinguishing systems.

Both fire (security, security and fire) alarms, and warning systems, and fire extinguishing systems comply with the requirements of PBU 6/01 for fixed assets. They can be accepted for accounting as part of fixed assets (and reflected in the Fixed Assets account) at their original cost, which is the amount of the organization's actual costs for the acquisition (excluding VAT). In most cases, such special devices are both supplied and installed by the same organization. Therefore, the actual cost of acquiring alarms, fire extinguishing systems, warning systems is the amount paid in accordance with the contract of a specialized organization (excluding VAT, except in cases established by law). Many means of warning (light indicators, "exit" annunciators, etc.), the cost of which is not high, the organization can take into account as part of inventories on the "Materials" account, for which it is advisable to open a separate subaccount.

This opportunity is given to organizations by the norm contained in paragraph 5 of PBU 6/01: assets worth within the limit established in the accounting policy of the organization, but not more than 20,000 rubles. per unit, may be reflected in accounting and financial statements as part of inventories. Consider, using examples of practical situations, how the installation of systems necessary for the organization to fulfill fire safety requirements is reflected in the accounting.

Situation 1: an organization purchased equipment with a cost below the limit established in the organization's accounting policy.

The consumer services enterprise occupies a two-story building. In pursuance of the requirements of NPB 10403, the enterprise installed a warning system in case of fire. sound siren and light annunciator "exit".

The total cost of the equipment, including its installation, amounted to 11,800 rubles. (including VAT 1,800 rubles). The accounting policy of the enterprise provides for the reflection of objects worth no more than 20,000 rubles. per unit as part of inventories. Therefore, the purchased warning system and sirens intended for evacuation control are taken into account as part of inventories. Accounts made:

Dr. c. 10 "Materials", sub. "Fire safety equipment", Kt c. 60 "Settlements with suppliers and contractors" 10,000 rubles. a sound siren, a light annunciator, static indicators of the direction of movement are taken into account;

Dr. c. 19 "Value Added Tax on Acquired Values", Kt c. 60 "Settlements with suppliers and contractors" 1,800 rubles. reflected VAT.

The organization has the right to accept the amount of VAT paid to the equipment supplier for deduction on the basis of subpara. 1 p. 2 art. 171 and paragraph 1 of Art. 172 of the Tax Code of the Russian Federation after the registration of inventories. This requires an invoice.

Situation 2: An organization purchased equipment worth more than the limit set in the organization's accounting policy. The purchased equipment does not require installation. To provide the five-story hotel building with the equipment necessary to meet fire safety requirements, the organization purchased:

Devices for voice notification of people in case of emergency (5 pcs.); light annunciators "exit";

Static direction indicators.

The building is divided into fire warning zones. The total cost of the purchased equipment and the cost of its installation amounted to 35,400 rubles. (including VAT 5,400 rubles).

The warning and evacuation control system is taken into account as a single inventory item. The organization's costs for the acquisition of an object, which will subsequently be accepted for accounting as a fixed asset, are reflected in the account "Investments in non-current assets", sub-account "Acquisition of fixed assets". The following entries are made in the accounting records of the organization:

Dr. c. 08 "Investments in non-current assets", Kt sc. 60 "Settlements with suppliers and contractors" 30,000 rubles. accepted for accounting equipment for the warning system and evacuation control;

Dr. c. 19 "Value Added Tax on Acquired Values", Kt c. 60 "Settlements with suppliers and contractors" 5,400 rubles.

reflected VAT;

Dr. c. 01 "Fixed assets", Set of accounts. 08 "Investments in non-current assets" 30,000 rubles. inventory item is taken into account. warning and evacuation control system.

Situation 3: the organization has entered into an agreement for the purchase and subsequent installation of equipment necessary to ensure fire safety. A trading company for equipping a new store building (sales area of ​​4,000 m2) with a fire extinguishing system concluded an agreement with a specialized organization for the purchase and installation of a water mist fire extinguishing system.

The cost of the fire extinguishing system was 236,000 rubles. (including VAT 36,000 rubles), and the cost of installation. RUB 47,200 (including VAT 7,200 rubles).

The cost of the system received by the organization, requiring further installation, is reflected in the accounting on the account "Equipment for installation". Equipment that is put into operation only after the assembly of its parts and attachment to the foundation or supports, to the floor, interfloor ceilings and other load-bearing structures of buildings and structures, as well as sets of spare parts for such equipment, are equipment requiring installation. The following entries were made in the account:

Dr. c. 07 "Equipment for installation", Set of bills. 60 "Settlements with suppliers and contractors" 200,000 rubles. reflects the cost of the received equipment;

Dr. c. 19 "Value Added Tax on Acquired Values", Kt c. 60 "Settlements with suppliers and contractors" 36,000 rubles. reflected VAT.

The equipment is accepted for accounting according to actual cost acquisition, which consists of the cost at acquisition prices and the costs of acquiring and delivering these valuables to the warehouses of the organization.

The cost of equipment handed over for installation is debited from the account to the debit of the account. In this situation, a record should be made:

Dr. c. 08 "Investments in non-current assets", Set of accounts. 07 "Equipment for installation" 200,000 rubles. reflected the transfer of equipment for installation;

Dr. c. 08 "Investments in non-current assets", Set of accounts. 60 "Settlements with suppliers and contractors" 40,000 rubles. the cost of installation is included in the cost of the fire extinguishing system.

After the installation is completed, the system is accepted for accounting as an item of fixed assets:

Dr. c. 01 "Fixed assets", Set of accounts. 08 "Investments in non-current assets" 240,000 rubles. (200,000 + 40,000) an inventory object was taken into account. fire extinguishing system. If the equipment was not handed over for installation at the end of the reporting period, then in the situation under consideration, its cost should have been reflected in balance sheet on page 130 "Construction in progress".

It is important to pay attention to the following: indicators should be given in f. 1 separately if they are significant and if without knowledge of them by interested users it is not possible to evaluate financial position organization or financial results her activities.

If the data on the cost of equipment to be installed is significant for the organization, it can enter an additional line in the "Non-current assets" section, for example: "including equipment to be installed."

The costs of maintaining and ensuring the correct uninterrupted operation of systems that ensure compliance with fire safety requirements are accounted for as part of the costs of ordinary activities. Features of accounting for the purpose of taxation of profits.

In tax accounting, fire (security, security and fire) alarms, warning systems and fire extinguishing systems are reflected in depreciable property if these objects comply with the requirements of Art. 256 of the Tax Code of the Russian Federation. Depreciable property is property that is owned by the taxpayer and is used by him to generate income. The cost of this property is repaid by depreciation.

Depreciable property is property with a useful life of more than 12 months. and the initial cost of more than 20,000 rubles. The initial cost is defined as the sum of the costs of acquiring the equipment, its delivery and bringing it to a condition in which it is suitable for use.

The initial cost does not include VAT (except as provided for by tax code RF). In many cases, equipment purchased for fire safety purposes meets these criteria and may be included in depreciable property.

The classification of fixed assets included in includes devices and equipment for automatic fire extinguishing and fire alarm systems (code 14 3319000) to the fourth depreciation group. The useful life is from five to seven years inclusive.

The cost of servicing the alarm in accordance with sub. 6 p. 1 art. 264 of the Tax Code of the Russian Federation are reflected in the register of other expenses associated with production and sale. The list given in the specified subparagraph does not mention the costs of maintaining fire extinguishing systems and fire evacuation control systems.

However, this does not mean that these costs are not taken into account for profit tax purposes. The same subparagraph mentions the costs of ensuring the fire safety of the taxpayer in accordance with the legislation of the Russian Federation.

Since the requirements for the installation of automatic fire extinguishing and evacuation control systems are established regulations Ministry of Emergency Situations of Russia (in particular, the already mentioned orders 315 and 323), the costs incurred in this case may be taken into account for profit tax purposes.

Features of accounting for systems designed to ensure fire safety in leased buildings (structures, premises)

In most cases, the installed fire extinguishing and fire (security, security and fire) alarm systems cannot be separated from the facility on which they are installed without causing damage to them.

Therefore, the installation of such systems should be qualified as an inseparable improvement of leased premises, buildings, structures. Only some elements of the warning and evacuation control system (tablets, signs) can be removed and then installed elsewhere.

However, the cost and service life of such property is low. And often by the end of the lease term, these elements are already out of the register.

Therefore, in practice, it is often impractical to dismantle such separable improvements. The accountant of an organization that installs an alarm system, an evacuation control system, an automatic fire extinguishing system in a rented building, room or structure needs to pay attention to the standards. 1 and 4 ch. 34 of the Civil Code of the Russian Federation, regulating the legal relations of the parties in the contract for the lease of buildings (structures). The possibility of making inseparable improvements to the leased object must be agreed with the landlord at the stage of concluding the contract. Unfortunately, such issues are not always settled in the text of the agreement between the parties. This is confirmed by numerous disputes between tenants and landlords considered in arbitration courts. Let's continue to consider situations that accountants often have to face.

Situation 4: A fire alarm has been installed in a rented building with the permission of the tenant. Inseparable improvements under the terms of the contract are subject to gratuitous transfer to the lessor at the end of the lease term. Let's assume that the total cost of the equipment is 118,000 rubles. (including VAT 18,000 rubles). The equipment was installed by a specialized organization that supplied it. The cost of installation is included in the price of the equipment. Inseparable improvements made by the tenant with the consent of the landlord in accordance with paragraph 2 of Art. 623, Art. 622 and 625 of the Civil Code of the Russian Federation and the terms of the concluded agreement, are subject to gratuitous transfer to the lessor at the end of the lease agreement. For accounting purposes, the cost of installing an alarm is recognized as an investment in non-current assets. Accounts are made:

Dr. c. 08 "Investments in non-current assets", Set of accounts. 60 "Settlements with suppliers and contractors" 100,000 rubles. reflects the cost of the purchased equipment;

Dr. c. 19 "Value Added Tax on Acquired Values", Kt c. 60 "Settlements with suppliers and contractors" 18,000 rubles. reflected VAT. The amount of VAT presented by a specialized organization that supplied and installed the equipment can be deducted in accordance with the generally established procedure.

After the equipment is installed, the alarm is taken into account as an item of fixed assets.

In accordance with clause 5 of PBU 6/01, capital investments in leased facilities are accounted for as fixed assets.

Capital investments in the leased property of the organization accepted as fixed assets should be accounted for as a separate inventory object, for which a separate inventory card is opened.

An account was made for the debit of the Fixed Assets account and the credit of the Investments in Non-Current Assets account. The initial cost of this fixed asset in the situation under consideration is determined based on the amount paid to the organization that supplied and installed the equipment (100,000 rubles). It is important to pay attention to the following significant detail: when accepting an item of fixed assets for accounting, an organization must establish their useful life. Determining, you need to proceed from the remaining lease term of the building.

For the purposes of income taxation, capital investments in leased fixed assets in the form of inseparable improvements made by the lessee with the consent of the lessor are recognized as depreciable property. The Ministry of Finance of Russia in a letter dated 03.11.06 030304/2/231 explained that the provisions of Art. 258 of the Tax Code of the Russian Federation do not limit the status of the lessor.

Both legal entities and individuals. Capital investments in leased property that are not recoverable by the lessor are amortized by the lessee over the term of the lease. When calculating the amount of depreciation charges, one must proceed from the Classification of fixed assets included in depreciation groups. Depreciation is calculated starting from the month following the month in which the operation of the equipment began.

In the situation under consideration, the amounts of accrued depreciation are direct expenses and relate to the expenses of the current reporting (tax) period.

A similar situation develops if produced without the consent of the landlord. Let's assume that the tenant's organization installed the same fire alarm without any agreement with the landlord. In this case, the costs incurred for these improvements are not reimbursed by the landlord.

Thus, at the end of the lease term, the transfer of inseparable improvements for the tenant will be a free transfer of the results of the work performed to make inseparable improvements to the leased premises, building or structure.

Situation 5: A fire alarm has been installed in a rented building with the permission of the tenant. Inseparable improvements at the end of the lease agreement are transferred to the lessor, who partially compensates for the cost of the improvements made. Article 623 of the Civil Code of the Russian Federation contains the following provision: if the tenant has made at the expense of own funds and with the consent of the lessor, improvements to the leased property that are inseparable without harm to the property, the lessee shall have the right, after the termination of the contract, to reimbursement of the cost of these improvements, unless otherwise provided by the lease agreement.

Until the end of the lease agreement and the transfer of inseparable improvements to the lessor, the records of the lessee's organization make entries similar to those given when considering situation 4. After the transfer of the building (premises, structures) to the lessor, together with the improvements made in it, the following entries are made in the accounting of the former tenant:

Dr. c. 76 "Settlements with various debtors and creditors", Kt c. 91 "Other income and expenses", subch. "Other income" for the amount owed by the lessor;

Dr. c. 51 "Settlement accounts", Set of accounts. 76 "Settlements with various debtors and creditors" for the amount reimbursed by the lessor.