At the moment, there are a lot of information articles that consider the theoretical side of accounting and tax accounting gratuitous receipt of property. Therefore, in this article we will consider the practical application of this knowledge using the example of the “1C: Enterprise Accounting 8” configuration. Using end-to-end examples, we will show which documents can be used to reflect this or that accounting transaction and what difficulties you may encounter in doing so.

Acceptance of fixed assets for accounting

Sometimes there are cases when an organization accepts a gratuitously transferred fixed asset onto its balance sheet. For tax accounting purposes, such receipt is considered non-operating income and is recognized at a time on the date the parties sign the act of acceptance and transfer of freely received property, that is, for the purpose of calculating income tax, the organization recognizes non-operating income at a time when receiving this income. For accounting purposes, such income will be recognized gradually as depreciation is calculated, that is, from the 1st day of the month following the month the facility was put into operation. Thus, a difference arises between the amount of income recognized for accounting and tax purposes, and, consequently, between the amount of accounting profit and taxable profit.

There is no fully automatic accounting of such a situation in the 1C: Enterprise Accounting program. Therefore, the user needs to perform some part of the operations manually. However, let's look at everything in order using a simplified example.

Example 1: An organization received a fixed asset free of charge (as a donation). The market value of the property is 24,000 rubles. The resulting fixed asset is intended to be used in the main production. The useful life for accounting and tax purposes is set at 2 years. Depreciation in accordance with accepted accounting policy accrued on a straight-line basis.

Postings:

Taking into account the current chart of accounts for "1C: Enterprise Accounting" entries in the accounting and tax accounting will have next view:

				Primary document
		24,000 rub. (BOO)	The market value of fixed assets received free of charge is reflected	“Operation (accounting and accounting)” or “Receipt of goods and services” with the type of operation “Equipment”
		24,000 rub. (WELL)
		24,000 rub. (BOO)	Fixed asset item accepted for accounting	“Acceptance for accounting of fixed assets”
			Depreciation of a fixed asset has been calculated	"Closing of the month"
		1000 rub. (BOO)	Deferred income is written off monthly in proportion to accrued depreciation	"Operation (BU and NU)"

According to our example, we will reflect the fixed asset received under a gift agreement as part of investments in non-current assets: Dt 08.04 Kt 98.02. To do this, you can use the document “Operation (BU and NU)”.

Reflection in accounting is presented in Figure 1

Picture 1

In tax accounting, income is accepted immediately into account 91: Dt 08.04 Kt 91.01.07.

At the same time, we see that in order to maintain the equality of the condition BU = NU + BP for each account, we need to equalize accounts 98 and 91 with transactions with the accounting type BP (temporary difference) according to the principle: if the amount in BU is greater than in NU, then BP with a sign plus, otherwise – with a minus sign. That is, in our example, temporary differences will go to Kt 98 with a plus sign and to Kt 91 with a minus sign..

An example of wiring is shown in Figure 2.

Figure 2

There is another way to reflect the receipt of fixed assets. To do this, you can use the document “Receipt of goods and services” with the type of operation “Equipment” with subsequent adjustment of transactions.

To do this, we will create a document and fill in all the required fields. Fill in the “Equipment” tab with data on the fixed asset. We will indicate account 98 as the account for settlements with counterparties.

After posting the document, the accounting entries will take the form:

Figure 3

For tax accounting, transactions must be manually adjusted as shown in Figure 4:

Figure 4

Next, in order to accept fixed assets for accounting and assign automatic depreciation, we will create a document “Acceptance for accounting of fixed assets.” In it, select our fixed asset and fill in all the fields. On the “Accounting” tab, set the method of receipt – “Free receipt”. Let's process the document and create entries of the type Dt 01 Kt 08 in tax and accounting.

Figure 5

Next month, when performing the routine operation “Closing the month”, depreciation entries will be automatically generated: Dt 20 Kt 02, in accounting (Figure 6) and tax accounting for an amount equal to 24,000 rubles. /24m.

It is necessary to remember that the recognition of income for the amount of depreciation in accounting and the write-off of temporary differences should be done manually using the document “Operation (accounting and accounting)” (Figures 7 and 8)

Figure 6

Figure 7

Figure 8

For tax accounting purposes in accordance with paragraph 8 of Article 250 Tax Code Russian Federation income is assessed based on market prices, but not lower than the residual value of the property received. In the event that the market assessment of the value of a fixed asset does not coincide with the residual value, different amounts of non-operating income are recognized in accounting and tax accounting. In this case, in addition to or instead of a temporary difference, a permanent difference also arises.

When examples of this kind occur in isolated cases, it is quite possible to track dates, calculate amounts, and make the appropriate entries in account 98 yourself. With a large number of different fixed assets, it makes sense to modify the standard configuration and automate this process.

Free supply of 1C software products

In many organizations, a situation arises when from one legal entity. person, the 1C program passes to another. The question arises whether 1C software products are intangible assets in both accounting and tax accounting, and how to account for them?

In the case of 1C software products, an organization, under a license agreement, acquires the right to use them within the limits provided for by the agreement with restrictions on time, territory, and methods of using the object. The exclusive rights to such software products used by the organization in its activities belong to the developer. Which automatically excludes 1C software products from the category intangible assets, taken into account on account 04.

Therefore, the question arises, what kind of postings should be used to reflect such a receipt?

First, let's look at simple example, what happens when purchasing a 1C software tool in accounting and tax accounting..

Example 2: An organization purchased a 1C program in May 2010 worth 12,000 rubles. (without VAT). In accordance with the letter from the 1C company, the recommended service life of the program is 24 months. In this case, every month, starting in June, an amount of 500 rubles is written off as expenses.

Postings:

It should be noted that closing account 97 in the 1C: Enterprise Accounting configuration and reflecting all temporary differences occurs automatically. To do this, just create a new element in the “Future Expenses” directory and indicate the necessary write-off parameters.

An example of automatically generated transactions for tax accounting from the document “Receipt of goods and services” is presented in Figure 9.

Figure 9

In the “Month Closing” document, the following accounting entries are generated:

Figure 10

In tax accounting:

Figure 11

Now let’s think about what to do if we were given a software product as a gift. To do this, we will use account 98 as in the first example, however, we cannot use account 04 (intangible assets) for correspondence, since exclusive rights to the software product are not transferred to us. For these purposes we will use another active account, 97.

Postings:

				Primary document
		12000 rub. (BOO)	The market value of the software product received free of charge is reflected	“Receipt of goods and services” (manual adjustment of transactions)
		12000 rub. (WELL)
			Future expenses are written off monthly based on service life	"Closing of the month"
		500 rub. (BOO)	Deferred income is written off monthly	"Operation (BU and NU)"

Now temporary differences will occur on accounts 98 and 91.As in the first example, we will do the wiring manually (Figure 12).

Figure 12

Do not forget also that recognition of income in the amount of 500 rubles. (12,000 rubles/24m.) in accounting and write-off of temporary differences should be done by manual entries using the document “Operation (accounting and accounting)” at the end of each month during the period of use of the software product, entries similar to example 1.

However, when a company acquires a program from another company, individual entrepreneur or private individual, on which the program was registered, it is more convenient to formalize the resale in compliance with all the rules for the transfer of rights, which are recorded in a bilateral act of acceptance and transfer of rights. In this case, the second example is used with automatic generation of transactions for account 97.

Using the product RG-Soft:Express- checking accounting according to PBU 18/02 RG-Soft company can easily check the correctness of calculation of differences according to PBU 18 in the accounting of loans and borrowings. Our processing also indicates possible reasons errors and provides recommendations for eliminating them

If after reading the article you still have questions, you can ask them in this form. We will try to answer any questions regarding reflection in programs on the 1C:Enterprise 8 platform on the next business day.

Account 98 “Deferred income” is intended to summarize information on income received (accrued) in reporting period, but relating to future reporting periods, as well as upcoming receipts of debt for shortfalls identified in the reporting period for previous years, and the differences between the amount to be recovered from the guilty parties and the value of the valuables accepted for accounting when shortages and damage are identified.

Sub-accounts can be opened to account 98 “Deferred income”:

98-1 "Income received for future periods",

98-2 "Gratuitous receipts",

98-3 “Upcoming debt receipts for shortfalls identified in previous years”,

98-4 “The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables”, etc.

Subaccount 98-1 “Income received for future periods” takes into account the movement of income received in the reporting period, but relating to future reporting periods: rent or apartment payment, payment for public utilities, revenue for freight transportation, for passenger transportation on monthly and quarterly tickets, subscription fees for the use of communications equipment, etc.

Cash accounts or settlements with debtors and creditors reflect the amounts of income relating to future reporting periods, and debit accounts reflect the amounts of income transferred to the corresponding accounts upon the onset of the reporting period to which these incomes relate.

Analytical accounting for subaccount 98-1 “Income received on account of future periods” is carried out for each type of income.

Subaccount 98-2 “Gratuitous receipts” takes into account the value of assets received by the organization free of charge.

On the credit of account 98 “Deferred income” in correspondence with abacus 08“Investments in non-current assets” and others reflect the market value of assets received free of charge, and in correspondence with score 86"Targeted financing" - the amount of budget funds allocated commercial organization to finance expenses. Amounts recorded on account 98 “Deferred income” are written off from this account on credit accounts 91"Other income and expenses":

for fixed assets received free of charge - as depreciation is calculated;

for other material assets received free of charge - as production costs (sales costs) are written off to accounts.

Analytical accounting for subaccount 98-2 “Gratuitous receipts” is maintained for each gratuitous receipt of valuables.

Subaccount 98-3 “Upcoming debt receipts for shortfalls identified in previous years” takes into account the movement of upcoming debt receipts for shortfalls identified in the reporting period for previous years.

On the credit of account 98 “Deferred income” in correspondence with score 94“Shortages and losses from damage to valuables” reflect the amounts of shortages of valuables identified in previous reporting periods (before the reporting year), found guilty by persons, or amounts awarded for recovery by the court. At the same time, these amounts are credited score 94"Shortages and losses from damage to valuables" in correspondence with score 73“Settlements with personnel for other operations” (sub-account “Settlements for compensation of material damage”).

As the debt for shortfalls is repaid, the account “Settlements with personnel for other operations” is credited in correspondence with the cash accounts while simultaneously reflecting the amounts received on the loan accounts 91"Other income and expenses" (profits of previous years identified in reporting year) and the debit of account 98 “Deferred income”.

Subaccount 98-4 “The difference between the amount to be recovered from the guilty persons and the cost of shortages of valuables” takes into account the difference between the amount recovered from the guilty persons for missing material and other valuables and the value listed in the organization’s accounting records.

On the credit of account 98 “Deferred income” in correspondence with score 73“Settlements with personnel for other operations” (sub-account “Settlements for compensation of material damage”) reflects the difference between the amount to be recovered from the perpetrators and the cost of shortages of valuables. As the debt registered under count 73“Settlements with personnel for other operations”, the corresponding amounts of the difference are written off from account 98 “Deferred income” on credit accounts 91"Other income and expenses."

Account 98 "Deferred income"
corresponds with accounts

by debit	on loan
68 Calculations for taxes and fees 90 Sales 91 Other income and expenses	08 Investments in non-current assets 50 Cashier 51 Current accounts 52 Currency accounts 55 Special bank accounts 58 Financial investments 73 Settlements with personnel for other operations 76 Settlements with various debtors and creditors 86 Targeted financing 91 Other income and expenses 94 Shortages and losses from damage to valuables

Application of the chart of accounts: account 98

• Deferred income in the communications sector

  Account 98 is intended for deferred income. It summarizes information: about income received (accrued) in the reporting period... on the credit of account 98. As we see, normative base for accounting for deferred income there is, ... 98-1 “Income received for deferred periods”, the movement of income received in the reporting period is taken into account, ... the example does not include an account for deferred income. There is no need... accounting for subaccount 98-1 “Income received for future periods” is carried out according to...

• How to take into account the costs of developing a store design

  reporting period, but relating to future reporting periods, the Chart of Accounts provides for account 98 “Deferred Income”. A one-time lump sum payment applies to the entire period... the composition of deferred income: Debit 62 (76) Credit 98 - the lump sum payment is reflected in deferred income...

• Inseparable improvements. Accounting and tax accounting for the lessor

  Additional equipment by the tenant OS 08 98-2 60,000 Act... 60,000 rub. / 20 months) 98-2 91-1 3,000 ... non-current assets in correspondence with the deferred income account. As depreciation accrues... it is reflected as follows: Debit 08 Credit 98, sub-account "Gratuitous receipts&... 98, sub-account "Gratuitous receipts", Credit 91-1 - other income is recognized... improvements made by the tenant 08 98-2 1 200,000 Act... the amount of depreciation accrued on them 98-2 91-1 6 ...

• Accounting in the MCP when returning fixed assets purchased at the expense of a subsidy to the founder

  Retained earnings. By offering the indicated correspondence of accounts, the Ministry of Finance emphasizes that the organization has... costs); Debit 98 Credit 91-1 - income is recognized in relation to the received... option, account 91 “Other income and expenses” is used, and income and expenses... of additional capital for other income. The balance of account 83 (in the form of a difference... was recognized as part of deferred income with gradual inclusion in income as depreciation proceeds... other expenses, and the balance of deferred income - for other...

• Changes in annual financial statements

  Decrease in income in the reporting period. Such data is reflected in the debit turnover of account 0 ... 104 94 000 – 0 104 98 000), 0 106 11 000 ... 94 000 – 0 104 98 000) and account 0 114 00 000 ... for account 0 401 50 000 “Future expenses” that have arisen during the reporting period. Indicator... debit turnover on the account 0 401 40 000 “Deferred income”, formed during the reporting... period. Indicator of excess debit turnover...

• Updated annual accounting reporting forms

  510 Account balance 0 401 40 000 “Deferred income” 520 Account balance 0 401 60 ... for accounts: – 0 401 40 000 “Deferred income”; – 0 401 50 000 “Deferred expenses... 94 000 – 0 104 98 000), account 0 114 00 000 (... debit turnover on account 0 401 40 000 “Deferred income”, formed for ... reporting period. Indicator of excess of debit...

• Further changes have been made to Instruction No. 157n

  ... ;157n, account 0 401 40 000 “Deferred income” is intended to... reflect the amounts of income accrued (received) in the reporting period, but... of a current nature to organizations 206,98,000 Calculations for advances... current nature to organizations 208,98,000 Settlements with accountable... organizations of a current nature 302,98,000 Settlements for other...

• Changes to Instruction No. 174n. New accounting entries for budget accounting

  98,000 “Other fixed assets – property in concession.” Changes in the chart of accounts... non-financial assets" Account credit 0 401 40 182 "Deferred income from gratuitous rights... for income from operating leases" Account credit 2 401 40 121 "Deferred income from... operating leases" Accrual income from... » Account credit 2,401 40,122 “Deferred income from financial leases” Income from compensation...

• Inseparable improvements were made with the consent of the lessor and are transferred free of charge: accounting at the end of the contract

  Tenant. The procedure for reflecting in the lessor's accounting accounts the received inseparable... cost of improvements is included in deferred income, and accrued depreciation relates... the following transactions: Debit 08 Credit 98 - inseparable improvements are taken into account... depreciation; Debit 98-2 Credit 91, subaccount “Other income” - ... if in the period between the date of the last ... January 1 of the year, which is the tax period * (1). The legislation does not provide for special...

• An organization donated a fixed asset to another organization: legal and tax aspects

  Not recognized as interdependent, as well as income (profit, revenue) received by persons... depreciation bonus is included in the expenses of the reporting (tax) period, which is directly established... receipt of property is taken into account as part of deferred income on account 98, subaccount " Gratuitous receipts... - depreciation is accrued; Debit 98 Credit 91, subaccount "Other income" - monthly... depreciation charges as part of other income reflect part of the cost of gratuitously received...

• “Standard” requirements for accounting for events after the reporting date

  Commercial organizations, for example PBU 7/98 “Events after the reporting date”)