22.08.2019

One of the basic conditions for the effective operation of an enterprise is constant accounting and control of the movement of material assets, including fixed assets.

As a rule, current control over the state of the assets of a company or organization is carried out through current accounting or management accounting. However, such control cannot cover every minute all the changes occurring in the material complex of the organization.

Because of this, a special procedure is provided for comprehensive and total accounting of material assets, known as “inventory of fixed assets,” which is carried out at certain intervals and according to the regulations established by regulations.

This article will talk about what an inventory of fixed assets is, on what legal basis it is carried out, what is included in the controlled assets, as well as who is responsible for its implementation and what documents are used to document the completion of the inventory.

Why is it needed in an enterprise?

In order for such activities to record and control the movement of material assets, such as an inventory of fixed assets, to be truly effective in managing a company or organization, it is necessary to understand for what purposes it is carried out.

In addition, conducting an inventory is often aimed at identifying facts of theft or misuse of fixed assets.

This is especially important when implementing a corporate investment program and policy, as well as attracting credit resources from banking organizations, where this property can serve as collateral and security for loans.

How often should it be carried out - frequency and timing

The general procedure and timing of the inventory of fixed assets are regulated by the following regulatory legal acts:

• Federal Law “On Accounting” dated December 6, 2011. No. 402-FZ (with amendments and additions).
• Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n (as amended by Orders of the Ministry of Finance of the Russian Federation dated December 30, 1999 and No. 107n dated March 24, 2000).

To carry out an inventory in the current mode (i.e., in the general order of control), the following deadlines are provided, indicated in Table 1.

Table 1. Number of mandatory inventories of fixed assets:

A general inventory in any organization, enterprise or institution, regardless of the form of ownership or jurisdiction, must be carried out subject to the following conditions:

In addition to these basic regulatory requirements for timing and format, an inventory of fixed assets is carried out in other, additional cases.

Reasons for conducting an inventory may also include:

It should be noted here that when conducting an inventory in special cases (i.e. unscheduled), all fixed assets without exception are subject to accounting and control, including those that do not actually belong to the company at the time of the inspection, but are taken into account off-balance sheet. accounts.

These are, for example, leased tangible assets or property, equipment purchased by a company under a long-term leasing agreement (for a period of more than 1 year).

Creation of a commission

In order to carry out inventory activities, an inventory commission is formed on an ongoing basis by order of the head of the company.

The composition of such a commission in accordance with regulatory requirements. (“Methodological instructions for conducting an inventory of property” - No. 49, approved by order of the Ministry of Finance dated September 13, 1995) are mandatory:

• The head of the department whose area of ​​responsibility includes the property and fixed assets assigned to him.
• A financially responsible person is assigned, in accordance with the order and job description, the responsibility for accounting, storage and control of certain objects of fixed assets of the enterprise (organization).
• A representative of the accounting department who directly maintains records of fixed assets.

In addition, the inventory commission may include: independent appraisers, auditors, specialized specialists and experts on certain types of material assets, representatives of the team (trade union).

It should be especially noted here that the presence of a financially responsible person during the entire inventory process is mandatory.

If during the inventory the presence of a financially responsible person is not provided, then in this case this responsibility is transferred to the immediate head of the department or the director of the company (organization).

Procedure and rules for OS and equipment

The process and procedure for conducting inventory has a certain algorithm, approved by State Statistics Committee Resolution No. 88.

In accordance with this another regulatory document, the general inventory scheme is as follows:

1. Before initiating the accounting and inventory process, the head of the company must approve an order drawn up in a strictly defined form - “INV - 22”.
2. This order, signed by the manager and having all the necessary details (legal address, letterhead, seal, date and signature), is registered in the journal of orders and resolutions (Book of Orders), which also has a certain standard - numbered pages, stitched and sealed.
3. Before the start of the inspection and inventory itself, the accounting department or other financial department prepares indicating the corresponding inventory numbers.
4. The financially responsible person prepares all the necessary documents for the commission, and also provides it with free access to objects and property.
5. During the inspection, the commission establishes all the facts about the property, recording all verification data in the inventory sheets.
6. After the inspection is completed on all points of the inventory list, a separate “Inspection Report” is drawn up, which records all the established facts on the presence and condition of fixed assets and other property.

After the “Inventory Act” has been drawn up, all members of the commission sign it and are certified by the seal of the organization.

The number of copies of the “Inventory Report” corresponds to the need for further actions on the part of the company’s management, but not less than 2 copies.

Accounting for results

After the inventory is completed, the accounting department of the company or organization, on the basis of the compiled “Inventory Act” and the inventory sheet, records all facts related to the movement of property included in the “fixed assets” group in the balance sheet.

As an example of how accounting entries are made in a company's chart of accounts, you can use Table 2.

Table 2. Reflection of accounting for inventory results in the company’s accounts:

№	Debit	Credit	Name and composition of the operation being carried out
1.	01	91.1	Capitalized
2.	94	01	Reflected
3.	73.2	94	The amount of the shortfall is written off to the guilty party
4.	50	73.2	Payment of the shortfall by the guilty person to the cashier
5.	70	73.2	The shortfall is withheld from the wages of the guilty person
6.	91.2	94	The shortfall is written off as other expenses (if the culprit is not identified)

Documenting

To start the process, an order from the manager is required; it can be drawn up using the unified INV-22 form. .

The main document reflecting the result of any inventory, including fixed assets, is an inventory sheet in the appropriate form for each group of assets and material assets.

For fixed assets - this is the INV form -1

On each page of the inventory list or statement, the number of items of material assets (objects) must be indicated in words and, in addition, it must be certified by the signature of members of the inventory commission.

The last page of the inventory contains an assessment of the value of all inspected property, including the full amount in words.

This document, drawn up in its entirety and without obvious errors, is the primary document accepted as the basis for accounting, preparation of financial statements and management decisions.

The inventory results from the inventories are transferred to the matching statements. This is what the accountant does, summing up the results of the audit. For registration, the standard form INV-18 can be used.

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Useful video

The procedure for conducting an inventory is described in detail in this video:

conclusions

Carrying out control of the movement of material assets and funds in the form of a periodic inventory, despite some complexity of the process, is an effective tool for an objective assessment of the company’s assets and making competent decisions by the company’s management.

In addition, despite the fact that Russian legislation does not provide for direct liability for insufficient correct maintenance of inventory records, in a number of cases that lead to the identification of facts of gross violation of financial reporting (for example, during a tax audit), measures may be taken against violators punishments.

This punishment can be applied within the framework of the Administrative Code of the Russian Federation (Article 15.11) with appropriate sanctions in the form of fines for guilty officials.

The article discusses:

• procedure for preparing for inventory;
• cases;
• timing of its implementation;
• documenting.

We will briefly consider the nuances of conducting an inventory of payments, cash, as well as certain types of property (fixed assets and inventory items).

Cases, timing and procedure for conducting inventory

Inventory is a check of the availability of an organization’s property and the state of its financial obligations as of a certain date by reconciling actual data with accounting data.

The cases, timing and procedure for conducting an inventory, as well as the list of objects subject to inventory, are determined by the subject independently, with the exception of the mandatory inventory provided for by law, federal and industry standards (Article 11 of the Federal Law of December 6, 2011 N 402-FZ).

Stages of inventory

General inventory plan

Preparing for inventory

The head of the organization must approve the personal composition of the inventory commission (including the chairman). To do this, it is necessary to prepare an appropriate order (decree or order).

The inventory commission should include:

• representatives of the organization's administration;
• accounting employees;
• other specialists (engineers, economists, technicians, etc.)

Before the inventory began:

• The MOL must confirm that all expenditure and receipt documents for the property have been transferred to the inventory commission;
• the chairman of the commission must register all expenditure and receipt documents with the note “before inventory on “__________” (date)” (for accounting, this is the basis for determining the balance of property according to accounting data);
• the head of the organization must create all conditions that ensure a complete and accurate verification of the actual availability of property within the established time frame.

The absence of at least one member of the commission during the inventory is grounds for invalidating the inventory results.

Carrying out an inventory

The MOL must be present at the inventory without fail.

The actual availability of property during inventory is determined by mandatory counting, weighing, and measurement.

If the property is stored in undamaged supplier packaging, the actual quantity can be determined based on a sample assessment (recount) of a portion of this property (i.e., several packages may be randomly opened for inspection).

Inventory of bulk materials may be carried out through technical calculations and measurements.

When inventorying a large number of valuables by weighing, the MOL and one of the commission members keep records in separate statements. Then the data is verified and the result is indicated in the inventory list.

If the inventory is carried out before the preparation of annual financial statements, then the property that was checked after October 1 of the current year is not subject to additional recalculation. The data from the already completed reconciliation is used.

During the inter-inventory period, the company has the right to conduct selective inventories.

Registration of inventory results

The results of the reconciliation of actual and accounting data are reflected in inventory lists or inventory reports (drawn up in at least two copies).

The organization must approve the forms of primary documents in its accounting policies, incl. Inventory documents. 1C uses unified forms. So, for example, the result of an inventory of inventory items will be reflected in the INV-3 form.

The inventory list must include the following:

• name of objects to be checked;
• quantity of property (in units of measurement accepted in accounting);
• total quantity in physical terms (regardless of the unit of measurement in which the property was taken into account);
• the number of serial numbers of material assets (in words, on each page);
• a note on checking prices, taxes, results;
• signatures of commission members, chairman, MOL;
• confirmation of the MOL (the inventory was carried out in his presence, there were no absent commission members, there are no complaints about the inventory).

If there are blank lines on the last pages of the inventory list, then dashes are indicated.

Correction of inaccuracies in the inventory is carried out by crossing out. The correct data is indicated above the incorrect entry. All members of the commission, as well as the MOL, must put their signatures next to the correction of the error.

If a discrepancy between accounting and actual data is detected, a Comparison Statement is drawn up, for example, in the INV-19 form.

The assessment of objects identified during the inventory is carried out according to market prices, and the degree of wear and tear is based on the actual technical condition of the object.

Property held in custody or leased (behind the balance sheet) is also subject to inspection during the inventory.

Features of inventory of certain types of property

OS Inventory

When inventorying fixed assets, the inventory list (INV-1 form) indicates:

• full name;
• appointment;
• inventory numbers;
• main technical indicators;
• factory inventory number.

When making an inventory of real estate, the commission checks the availability of documents that confirm ownership.

If a discrepancy between accounting and actual data is detected, the commission includes the correct technical indicators in the inventory.

OS are included in the inventory by name according to their intended purpose. As a result of modernization, the functions of the facility may change. In this case, the inventory reflects the new purpose of the OS.

Unsuitable operating systems are included in a separate inventory, which indicates:

• date of commissioning;
• reasons why the OS cannot be used in work.

Inventory of goods and materials

If inventory items are stored in different premises, then the inventory is carried out sequentially by storage location. After completing the inventory of any area of ​​inventory, access to the premises should be limited until all inventory reconciliation is completed.

If inventory items are received at the warehouse during inventory, then information on them is entered into a separate inventory, which indicates:

• Name;
• quantity;
• price and amount;
• date and number of the receipt document (the chairman of the commission must register receipt documents with the note “after the inventory “__________” (date)”);
• Supplier name.

During a long-term inventory, inventory items may be released to the MOL in the presence of members of the inventory commission (with written permission from the manager and chief accountant). Information on such inventory items is reflected separately in the inventory “Inventory items issued during inventory.”

The inventory commission must check the data on inventory items, which:

• on my way;
• are in warehouses of other organizations (in safekeeping);
• shipped but not paid for;
• are not accountable to MOL.

In some cases, when taking inventory, it is allowed to use group inventories (low-value, high-wearing inventory items, etc.). Low-value inventory items that have become unusable but were not taken into account in the company's expenses are not included in the inventory. An act is filled out according to them indicating:

• operating time;
• reasons for unsuitability;
• Possibility of use for economic purposes.

The container is indicated in the inventory by:

• mind;
• intended purpose;
• quality condition:
  • new;
  • previously used;
  • in need of repair.

Inventory of calculations

Inventory of calculations consists of checking the validity of the amounts listed in the accounting accounts. The following are subject to verification:

• 60 “Settlements with suppliers and contractors”;
• 62 “Settlements with buyers and customers”;
• 63 “Provisions for doubtful debts”;
• 66 “Settlements for short-term loans and borrowings”;
• 67 “Settlements for long-term loans and borrowings”;
• 68 “Calculations for taxes and fees”;
• 69 “Calculations for social insurance and security”;
• 70 “Settlements with personnel for wages”;
• 71 “Settlements with accountable persons”;
• 73 “Settlements with personnel for other operations”;
• 75 “Settlements with founders”;
• 76 “Settlements with various debtors and creditors”;
• 79 “Intra-economic calculations”.

The audit evaluates the correctness of calculations, the presence of a balance and the reasons for its formation.

In order to assess how correctly the turnover in the settlement accounts is reflected, you need to check the indicators in the reconciliation report received from the counterparty with the accounting data being verified.

Debt for which the statute of limitations has expired and other debts that are unrealistic to collect are written off separately for each obligation by order of the manager.

Cash inventory

The cash register inventory is carried out taking into account the provisions of the Directive of the Bank of the Russian Federation dated March 11, 2014 N 3210-U.

When taking inventory of the cash register, the following is recalculated:

• cash (hereinafter referred to as DS);
• valuable papers;
• monetary documents:
• stamps;
• state duty stamps;
• bill stamps;
• vouchers to holiday homes (sanatoriums);
• air tickets;
• other monetary documents.

Inventory on the current account is carried out by reconciling the balances on the accounting accounts with the data indicated in the bank statement as of the corresponding date.

Inventory of assets that do not have a tangible form

When inventorying intangible assets, the commission checks:

• availability of documents confirming the organization’s rights to use it;
• correctness and timeliness of reflection of intangible assets in the balance sheet.

When inventorying financial investments, the commission checks the actual costs of securities and other investments. Evaluated:

• correctness of registration of securities;
• the reality of the value of the securities recorded;
• timeliness and completeness of recording of income received on securities;
• The actual availability of securities is compared with the accounting one.

The inventory of securities is carried out simultaneously with the inventory of DS at the cash desk.

The unified inventory form INV-16 is intended to reflect data on securities. It states:

• Name;
• series and number;
• nominal and actual value;
• expiration date;
• total amount.

If at the time of the inventory the securities are stored in specialized organizations, then the balance of the relevant accounting accounts is checked with the data indicated in the statements.

In addition to the above, the inventory commission must check financial investments in the authorized capital of third-party organizations, as well as company loans (if any).

Accounting for inventory results

The result of the inventory can be:

• surplus – the excess of the actual quantity of inventory items over accounting data;
• shortage - a physical shortage of goods and materials, a discrepancy between the actual quantity of goods and materials and accounting data.

The procedure for recording inventory results depends on various factors.

If you are a subscriber to the BukhExpert8: Rubricator 1C Accounting system, then read the additional material

The purpose of the inventory is to identify and compare actual availability with accounting data. PBU 6/01 gives the concept of inventory number. Inventory number- this is a separate object, a complex designed to perform certain work.

Inventory in accordance with current legislation is carried out annually. The basis is the order of the manager (Form No. INV-$22$).

Events before the inventory

1. checking inventory cards, books, inventories, and other accounting registers.
2. checking technical passports, technical documentation;
3. checking the correctness of execution or availability of documents for fixed assets that are leased or used under a lease agreement and are in storage.

When carrying out an inventory, an inspection of objects is carried out; information about the fixed asset (name, purpose, inventory number, main technical indicators) is entered in the inventory (Form No. INV-$1$). If, during the inventory, funds were found that were not accepted for accounting, or incorrect data were identified, the commission enters the correct information, and the unaccounted funds are accepted for accounting. An inventory is drawn up of equipment that is not suitable for use and for restoration, indicating the date of commissioning and the reasons for unsuitability.

Note 1

The inventory also includes assets leased from a third party or in safekeeping. A separate inventory is compiled for them.

For property in respect of which deviations are identified, comparison statements are drawn up (Form No. INV-$18$). The statement indicates discrepancies between accounting data and actual availability.

Reflection of discrepancies during inventory count

• surplus - must be capitalized. An invoice of $91$ will be used for this.
• shortage – attributed to the guilty parties, or written off as expenses. To reflect such a transaction, the account $94$ “Shortages and losses from damage to property” will be used.

The result of the inventory is taken into account in the reporting of the month when the inventory was completed, the annual inventory is taken into account in the annual balance sheet.

Figure 1. Correspondence of accounts during inventory

Inventory is carried out when:

• change of financially responsible persons;
• preparation of annual financial statements;
• identifying facts of theft, abuse or damage to property;
• reorganization or liquidation of the enterprise;
• in the event of a natural disaster, fire or other emergency situations caused by extreme conditions;
• as otherwise provided by law.

Inventory of fixed assets- a procedure necessary not only to maintain the safety of the enterprise’s property, but also for the timely disposal of idle capacities not involved in the production process, which affect the amount of property tax and the level of profit in the company.

Types of inventories

• inventory list of fixed assets (form No. INV-$1$)
• inventory of perennial plantings (form No. INV-$22$ APK)
• inventory of working livestock and productive animals, poultry, bee colonies (Form No. INV -$20$ AIC)
• comparison sheet of results of inventory of fixed assets (Form No. INV-$18$). When deviations are detected.
• act of inventory of unfinished repairs of fixed assets (form No. INV-$10$).

All documents are drawn up in duplicate and signed by responsible persons. One copy is transferred to the accounting department, the second to the financially responsible person. Upon completion of the inventory, a protocol is drawn up. In which the results, surpluses or shortages are indicated, the persons responsible for this are identified, and the measures that should be applied to them. The protocol is approved by the head of the enterprise.

An example of conducting and registering an inventory

When conducting an inventory of fixed assets at Irida LLC, a shortage of a fixed asset item was identified - a mobile phone. The initial cost is $15,000$ rub., the amount of accrued depreciation is $5,000$. The amount of VAT accepted for deduction is $2,700. Financial Director A.Yu. Dorokhov was responsible for the safety of the phone. He explained that the phone was lost due to his fault, and agreed to reimburse the cost of the phone at the market price of $17,500 rubles.

The following entries were made in the accounting of Irida LLC.

Dt $01$ (subaccount “Disposal of fixed assets” - Cht $01$ “Fixed assets in the organization” - $15,000$ - the original cost of the phone was written off

Dt $02$ – Kt $01$ – $5,000$ – write-off of accrued depreciation

Dr $94$ – Kr $01$ (sub-account “Disposal of fixed assets”) – $10,000$ – write-off of residual value

Dr $94$ – Kr $68$ – $1,800$ – the amount of VAT claimed for deduction has been restored, based on the residual value of the phone $(10,000 \cdot 18\%)$

Dr $73$ – Kr $94$ – $11,800$ – the amount of the shortfall is attributed to the guilty party

Dr $73$ – Kr $98$ – $2,500$ $(17,500 – 15,0000)$ – the difference between market and residual values ​​is reflected

Dr $51$ – Kr $73$ – $14,300$ – the amount was contributed to pay off the shortfall of the fixed asset.

In accordance with the requirements of the Methodological Guidelines for Inventory of Property and Financial Liabilities, an annual inventory of fixed assets is carried out. Inventory can also be carried out in accordance with the requirement of a written order from the manager. If the inventory reveals shortages of fixed assets, their surpluses, then matching statements are formed (form No. INV-18). They reflect the results of the inventory in terms of discrepancies between inventory records and accounting data.

Reflection in accounting of the results of inventory of fixed assets

The procedure for conducting an inventory of fixed assets in accounting:

• surplus fixed assets are capitalized at market value and placed in other income;
• shortages of fixed assets are carried out depending on the presence or absence of the perpetrators.

The results of the inventory are recorded in the reporting and accounting of the month in which the inventory was completed, and if it was an annual inventory, then in the annual accounting report.

How to capitalize a fixed asset identified during inventory

The surpluses identified during the inventory are credited to account 01, the fixed assets account, in correspondence with 91 accounts, the account for other income and expenses (clause 36 of the Guidelines for accounting of fixed assets, approved by Order of the Ministry of Finance of the Russian Federation dated October 13, 2003 N 91n (ed. dated December 24, 2010)).

Accounting is carried out at the current market value.

The receipt of surplus is posted through account 08, just as in the case of the receipt of fixed assets. The fixed asset identified during inventory is recorded as follows:

Debit 08 Credit 91.1

Debit 01 Credit 08

If the inventory reveals a shortage of fixed assets

The sequence of accounting for shortages of fixed assets during inventory:

• the original cost is written off,
• depreciation is written off,
• the residual value is written off,
• the additional assessment made is written off.

Postings for writing off shortages during the inventory of fixed assets

Debit	Credit	Operation type description	A document base
01 subaccount “Disposal”	01	The original cost of fixed assets is written off	No. OS-4 “Act on write-off of fixed assets (except for vehicles)”; No. OS-4a; No. OS-4b; Accounting certificate-calculation
02	01 subaccount “Disposal”	Accrued depreciation is written off	Accounting certificate-calculation
94	01	The residual value is written off
83	94	Production revaluation is written off
73-2	94	The shortage is written off to the guilty parties at the residual value	No. INV-1 “Inventory list of fixed assets”; No. INV-26 “Record of results identified by inventory”
73-2	98-4	The difference between the residual value of the missing fixed assets and their market value, subject to write-off from the guilty parties, is reflected	Accounting certificate-calculation
50, 70	73-2	Debt for shortfalls is repaid by the guilty person	No. KO-1 “Cash receipt order”; No. T-49 “Payment sheet”
98-4	91-1	The difference between the residual value of the missing fixed assets and their market value is reflected as income of the current period (in the process of paying off the debt by the guilty parties)	Accounting certificate-calculation

Write-off of shortages in the absence of identified culprits

If the perpetrators are not identified, then the shortage of fixed assets is recorded as other expenses:

Debit 91 Credit 94

The posting is reflected on the date of receipt of documents from government authorities confirming the absence of guilty persons (clause 5, clause 2, article 265 of the Tax Code of the Russian Federation).

Tax accounting of the results of inventory of fixed assets

The cost of surplus fixed assets found during the inventory process is included in non-operating income. This is enshrined in paragraph 20 of Article 250 of the Tax Code of the Russian Federation. These fixed assets are accounted for at the average market value on the inventory date and are subject to further depreciation (letters of the Ministry of Finance of Russia No. 03-03-06/4/42 dated 06.06.2008, No. 03-03-06/1/392 dated 06.10.2009) .

The cost of the shortage of fixed assets identified during the inventory is classified as non-operating expenses, and the shortage already returned by the guilty person is included in non-operating income.

Reinstatement of VAT when writing off shortages of fixed assets

When the shortage is written off, the budget is reimbursed for the VAT previously accepted as a tax deduction (). VAT restoration and payment occur because... Only funds purchased for the production needs of the organization are eligible for VAT deduction.

For written-off damaged fixed assets, the amount of input VAT is restored in proportion to the residual value.

How to formalize and reflect in tax accounting the results of inventory of fixed assets

During the inventory, which is carried out before preparing annual reports, the company can identify not only previously unaccounted for or missing inventories, but also fixed assets. What documents need to be drawn up in such situations? How to capitalize discovered objects, as well as write off shortages?

In relation to fixed assets, inventory must be carried out at least once every three years, although the organization can establish in its accounting policy a more frequent period for its conduct (clause 27 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated 07/29/1998 N 34n). The inspected property includes not only own, but also leased fixed assets, as well as property in safekeeping.

For tax accounting purposes, fixed assets include property with an initial cost of more than 40,000 rubles, used as means of labor for the production and sale of goods, performance of work, provision of services, as well as for the management of an organization. Such objects, in particular, include buildings, structures, machinery and equipment, vehicles, tools, computer equipment, production and household equipment. Low-value fixed assets worth up to 40,000 rubles. are included in material costs based on paragraphs. 3 p. 1 art. 254 Tax Code of the Russian Federation.

Let us recall that the general inventory rules are established by the relevant Methodological Instructions approved by Order of the Ministry of Finance of Russia dated June 13, 1995 N 49 (hereinafter referred to as the Methodological Instructions).

So, before conducting an inventory, the company must make sure that it has documents for the property. It is necessary to check the availability of completed inventory cards, technical passports, certificates of ownership of objects, invoices and other title documents (see also the box on the right).

Inventory number of the fixed asset

To control the safety of each fixed asset item, when it is accepted for accounting, a corresponding inventory number must be assigned. It may be identified by attaching a metal tag, sticker, paint, or other means at the discretion of the organization.

For ease of verification, an organization can use new barcoding technology and read data from an object with a special device - a scanner. The inventory number is retained by the object for the entire period of its presence in the organization.

If it is impossible to designate an inventory number on an object due to operational requirements, it can only be reflected in the appropriate registers, without applying it to the object itself (for example, on medical devices).

The head of the organization issues an order in form N INV-22, which indicates the timing of the inventory, the composition of the inventory commission, and also lists the property that is subject to inspection and recalculation.

The results of the inventory are documented in an inventory list in form N INV-1, a collation sheet in form N INV-18, as well as a final statement of accounting for the results identified by the inventory in form N INV-26 for all company property (approved by Resolution of the State Statistics Committee of Russia dated August 18. 1998 N 88 and dated March 27, 2000 N 26).

Inventory inventory of fixed assets - form N INV-1

It is used to record inventory data of fixed assets. The inventory list is drawn up in two copies for each place of storage of valuables, one copy is transferred to the accounting department for drawing up a matching statement, and the second remains with the financially responsible person.

Inventories are compiled separately for the following groups of fixed assets:

• - industrial purposes;
• - non-production purposes;
• - rented;
• - accepted for safekeeping.

Before the start of the inventory, Form N INV-1 is issued to the commission with completed columns - from 1st to 9th. A receipt is also taken from each person or group of persons responsible for the safety of valuables, which is included in the header part of the form. When filling out the inventory, you need to take into account the following features:

• - fixed assets are included in the inventory by name in accordance with the direct purpose of the object;
• - machines, equipment and vehicles are entered individually, indicating the factory inventory number according to the technical passport of the manufacturer, year of manufacture, purpose and capacity;
• - similar items of household equipment, tools, machines of the same value, received simultaneously in one of the structural divisions of the organization and recorded on a standard group accounting inventory card, are listed in inventories by name, indicating the quantity of these items;
• - column 9 “Passport number” is filled in only for objects containing precious metals and stones;
• - if fixed assets at the time of inventory are located outside the location of the organization or are undergoing major repairs, then they are inventoried until the moment of their temporary disposal. Such objects may include sea and river vessels sent on a voyage, trains, vehicles and various equipment.

The inventory commission fills out column 10 “Actual availability” of objects. For fixed assets that are unsuitable for use and cannot be restored, the commission draws up a separate inventory indicating the time of commissioning, as well as the reasons that led these objects to be unusable (damage, complete wear and tear, etc.).

The cost at which objects are reflected in the inventory is not established by law. At the same time, it is logical to assume that since the audit is aimed at establishing the reliability of balance sheet items, then the value of the property should be reflected at the balance sheet, that is, the residual value. In this case, objects that are fully depreciated, but continue to function and generate profit for the company, will be reflected in the inventory list at zero cost.

Property of other persons and property requiring state registration. During the inventory, the commission may discover a surplus not only of the organization’s own property, but also of another person (for example, when an employee uses his personal computer for business purposes). Or expensive gifts from partners that were not reflected in accounting and were not documented. In such situations, the commission establishes the cause of the violation and the procedure for further actions with the found object. In the inventory it is necessary to make a note about the absence of title documents.

Let us remind you that the use of an employee’s property for official purposes must be documented, and its wear and tear must be compensated by payment of compensation or rent (if the property is used in accordance with a lease agreement). Otherwise, the ownership of the specified property will have to be proven or it may be classified as received free of charge, with ensuing negative tax consequences.

Note. The use of employee property for official purposes must be recorded in documents. In addition, he should be paid compensation or rental payments for the wear and tear of the property. Otherwise, the ownership of the specified property will have to be proven to the company.

In addition, the company’s records may include fixed assets, the rights to which require mandatory state registration. If the necessary documents for such objects are missing or have not been submitted for state registration, then they cannot be operated. In particular, this could be buildings, a boiler room, oil rigs, gas pipelines and other property. This must also be noted in the inventory documents.

Often, an organization has complex assets on its balance sheet, consisting of several parts, which, in turn, can be used separately from each other, being independent inventory objects with an assigned number (office furniture). In this case, each inventory item is included in the inventory.

If objects are identified that were erroneously not reflected in accounting, they must be capitalized by decision of the inventory commission (clause 3.3 of the Methodological Instructions).

Capital investments not reflected in accounting. If for some objects in the accounting there is no data characterizing them, the responsible persons of the commission must include the missing information and technical indicators for them in the inventory list. For example, the following information should be provided for the following objects:

• - for buildings - purpose, main materials from which they are built, volume, total usable area, number of floors (excluding basements and semi-basements), year of construction;
• - on bridges - location, materials used and dimensions;
• - on roads - type (highway, profiled), length, coating materials, as well as width of the road surface.

If the commission determines that work of a capital nature (adding floors, adding new premises) or partial liquidation of buildings and structures (demolition of individual structural elements) is not reflected in the accounting, it is necessary to determine the amount of increase or decrease in the book value of the object using the relevant documents and indicate the data in the inventory about the changes made. If an object has undergone restoration, reconstruction, expansion or re-equipment, as a result of which its main purpose has changed, then it is entered into the inventory under the name corresponding to the new purpose.

At the same time, on the organization’s balance sheet in account 08 “Investments in non-current assets” there may be amounts that form the cost of unfinished, as well as other fixed assets that have not been taken into account. Note that such non-current assets, unlike fixed assets, must be inventoried along with the rest of the property annually.

In accordance with clause 3.32 of the Methodological Instructions, the inventory commission for unfinished capital construction in the statement indicates the name of the object and the volume of work performed on this object, for each individual type, structural elements, equipment, etc. In this case, the following is checked:

• - whether equipment transferred for installation, which has not actually begun, is included in the capital construction in progress;
• - condition of mothballed and temporarily stopped construction facilities. The reasons and grounds for their conservation are identified.

For completed construction projects, actually put into operation in whole or in part, the commissioning of which is not documented, as well as for completed objects, but for some reason not put into operation, special inventories are drawn up (clause 3.33 of the Methodological Instructions). Due to the fact that document forms for such objects are not provided for by law, the organization needs to develop and approve them in its accounting policies independently.

Note. Unfinished facilities, as well as other fixed assets that have not been put into operation, must be inventoried along with the rest of the property annually. For them, you need to independently develop an inventory form.

Property that is in custody and leased. Simultaneously with the inventory of own fixed assets, objects in custody and leased are also checked. For such objects, a separate inventory is drawn up in triplicate for each lessor, indicating the rental period. It provides a link to documents confirming the acceptance of these objects (clause 3.7 of the Guidelines). One copy of this inventory is sent to the lessor.

Inventory of leased fixed assets from the tenant begins with checking copies of inventory cards handed over by the lessor, or inventory cards opened by the tenant, in the assessment specified in the lease agreement, for lessors and for each leased object.

The lessor's inspection of fixed assets leased is documentary in nature. Since the property leased continues to remain the property of the lessor and is taken into account on its balance sheet throughout the entire lease period, the inventory commission must determine the types of fixed assets leased, their quantity and value. An exception to the general rule is the rental of an organization as a property complex, as well as leasing.

Thus, when leasing a property complex, fixed assets are accounted for on the balance sheet of the lessee, and when leasing, they are accounted for by either party in accordance with the leasing agreement. The lessor verifies information about leased fixed assets with the inventory data received from the lessee.

Since the lease agreement may provide for reconstruction and other improvements by the tenant of the leased property, these improvements are checked during the inventory. Separable improvements, as a general rule, are the property of the tenant, while inseparable improvements are recognized as the property of the lessor and pass to him at the end of the lease term.

Note. During the inventory, objects of inseparable and separable improvements made by the tenant in accordance with the agreement in relation to the subject of the lease are checked.

The inventory is signed by members of the commission and persons responsible for the safety of fixed assets. On each page, the number of included serial numbers, the total number and cost of objects is indicated in words.

Matching statement in form N INV-18

This statement is used to reflect the results of the inventory of fixed assets or intangible assets for which the commission has identified deviations from accounting data. It indicates discrepancies between accounting data and inventory data.

If a shortage is detected, then the amount, causes, and culprits are determined, and methods for repaying or writing off the shortage are determined, which are then recorded in the general inventory sheet in Form N INV-26.

On the first page of the comparison sheet, the organization lists fixed assets, indicates their brief description, year of acquisition, passport number, as well as factory and inventory numbers. Separate matching statements are drawn up for assets that are not owned, but are listed in accounting records (under safekeeping or rented).

The matching statement is drawn up in two copies, one of which is kept in the accounting department, and the second is transferred to the financially responsible persons. Otherwise, the procedure for filling out this document does not differ from the preparation of an inventory sheet for goods and materials, which has already been discussed.

How to account for surpluses of fixed assets identified during inventory

In tax accounting, identified fixed assets are recognized as depreciable property subject to generally established conditions (Article 256 of the Tax Code of the Russian Federation). According to paragraph 20 of Art. 250 of the Tax Code of the Russian Federation, their market value is included in non-operating income on the date of acceptance for accounting. A similar opinion is expressed in Letter of the Ministry of Finance of Russia dated 06.06.2008 N 03-03-06/4/42.

Note. Until January 1, 2009, objects identified during the inventory were not recognized as depreciable property and were taken into account at zero value, since tax legislation did not contain rules for establishing the value of such objects.

In accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, the initial cost of this property will also be its market value excluding VAT and excise taxes (clauses 5 and 6 of Article 274 of the Tax Code of the Russian Federation). The organization has the right to begin accruing depreciation on such fixed assets in the generally established manner from the 1st day of the month following the month in which the object was put into operation. At the same time, the depreciation bonus for this object is not applied, since there are no expenses in the form of capital investments for its creation and acquisition (Letter of the Ministry of Finance of Russia dated December 29, 2009 N 03-03-06/1/829).

Note. According to paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, the initial cost of the identified property is the market value of this object excluding VAT and excise taxes.

Please note that property identified during an inventory can be valued at less than RUB 40,000. Such an object is subject to inclusion in material costs on the basis of paragraphs. 3 p. 1 art. 254 Tax Code of the Russian Federation.

Note. If a fixed asset identified during an inventory is valued at less than 40,000 rubles, it must be included in material costs.

Sales of identified surplus fixed assets

Proceeds from the sale of fixed assets capitalized as a result of inventory are included in income from sales in the generally established manner (clause 1 of Article 248 and clause 1 of Article 249 of the Tax Code of the Russian Federation). At the same time, the organization reflects in expenses its residual value and costs directly related to the sale: costs of evaluation, storage, maintenance and transportation of the object being sold.

If an organization received a loss when selling an asset, then it will be able to take it into account in expenses not at once, but in equal shares over the remaining useful life of the object (clause 3 of Article 268 of the Tax Code of the Russian Federation).

Note. When selling a fixed asset at a price below its residual value, the loss from the sale must be expensed not at once, but in equal installments over the remaining useful life of the asset.

Example. In October 2011, during an inventory, the company identified an unaccounted for computer, the market value of which was 41,000 rubles. (excluding VAT). In tax accounting in the same month, she put this facility into operation and also recognized non-operating income in the amount of 41,000 rubles. The useful life of this fixed asset is 3 years (36 months). The organization calculates depreciation using the straight-line method, so since November 2011, the monthly depreciation amount is 1,138.88 rubles. (RUB 41,000: 36 months).

Let's assume that this computer was sold on December 1, 2011 for 35,000 rubles. (including VAT - 5338.98 rubles). The amount of depreciation accrued for November 2011 is equal to 1138.88 rubles. The residual value of the fixed asset at the time of sale is RUB 39,861.12. (41,000 - 1138.88).

Thus, the loss from the sale of the computer is 10,200.1 rubles. (39,861.12 - 29,661.02). The part of the loss amount to be attributed to expenses in December and the following months is equal to 291.43 rubles. .

Tax accounting of shortages of fixed assets

For profit tax purposes, the shortage of fixed assets is reflected as follows. If the perpetrators are not identified, then damage equal to the residual value of the object is taken into account in non-operating expenses on the date of receipt of the document from the investigative authorities confirming the absence of the perpetrators (clause 5, paragraph 2, article 265 of the Tax Code of the Russian Federation and Letter of the Ministry of Finance of Russia dated August 27, 2010 N 03-03-06/4/81).

Note. When a shortage of fixed assets is identified, the procedure for writing off the shortage depends on whether the perpetrators have been identified or not.

If there are culprits, losses from shortages of fixed assets can also be included in non-operating expenses. But only simultaneously with the reflection in non-operating income of the amount of compensation that the organization will receive from the guilty person in compensation for damages (clause 3 of Article 250, clause 4 of clause 4 of Article 271 and clause 8 of clause 7 of Article 272 of the Tax Code of the Russian Federation ). The moment of recognition of these incomes under the accrual method is the date the debtor recognizes the amount of damage or the date the court decision enters into legal force when collecting damages forcibly (see also the box on the right).

Note. If the stolen fixed asset is returned

A fixed asset written off as a shortage can be returned or found by the organization itself some time after the inventory.

In such a situation, the taxpayer should recalculate taxable profit for the previous period, excluding from accounting the expense in the amount of the shortfall. If an organization, according to the explanations of the financial department, has restored VAT, then it must submit an updated tax return for the period in which the tax was restored (Letter of the Ministry of Finance of Russia dated November 1, 2007 N 03-07-15/175). In addition, due to the recalculation of tax amounts, the organization may experience arrears and, as a consequence, penalties.

Suppose the stolen property was insured, and the insurance company compensated the organization for losses from its loss, and then the guilty party was identified. Then, in accordance with Art. 965 of the Civil Code of the Russian Federation, the right of claim that the insured organization has against the guilty party is transferred to the insurance company within the limits of the amount paid. Therefore, if, by a court decision, the person guilty of theft is obliged to compensate the victim for damage, then this amount, within the limits of the insurance compensation paid, must be transferred to the insurance company. Consequently, the taxpayer will not include this amount again in his income. In this case, the organization has the right to take into account the cost of stolen property as expenses (clause 20, clause 1, article 265 of the Tax Code of the Russian Federation), which is not covered by the amount of insurance compensation.

Please note that it will not be possible to write off a loss as an expense if:

• - the culprit has been identified, but the employer has decided not to recover damages;
• - there are no documents confirming the absence of perpetrators.

During the inventory, a situation may arise when the missing property has already been fully depreciated, but continues to be registered because it is still capable of generating income. In this case, the organization does not have both income and expenses in the form of the residual value of the fixed asset, and lost profits, that is, profit not received in the future from this object, cannot be recovered from the guilty employee. Basis - Art. 238 Labor Code of the Russian Federation.

Note. If the missing property has already been fully depreciated, but continues to be registered because it is suitable for use and can generate income, then the organization has no income and expenses in the form of the residual value of the property, and lost profits cannot be recovered from the guilty employee.

VAT on missing fixed assets

According to the regulatory authorities, in the event of loss of OS, paragraphs. 2 p. 3 art. 170 Tax Code of the Russian Federation. This means that the amount of tax previously legally claimed for deduction should be restored in the period of write-off of the object in proportion to its residual value. In this case, the restored VAT is taken into account as other expenses in accordance with Art. 264 of the Tax Code of the Russian Federation (Letters of the Ministry of Finance of Russia dated January 29, 2009 N 03-07-11/22, dated May 15, 2008 N 03-07-11/194 and dated August 14, 2007 N 03-07-15/120).

However, the courts indicate that paragraph 3 of Art. 170 of the Tax Code of the Russian Federation contains an exhaustive list of cases of VAT restoration and such grounds as theft of property are not indicated in it. Also, write-off of fixed assets for the above reasons does not imply their further use for any operations, including the operations listed in clause 2 of Art. 170 Tax Code of the Russian Federation. Therefore, if these events occur, the tax does not need to be restored (Decision of the Supreme Arbitration Court of the Russian Federation dated October 23, 2006 N 10652/06). However, if the organization does not restore the tax, it will have to defend its position in court.