The Ministry of Finance increased the tax base. Accounting for fixed assets PBU 6 01 accounting for fixed assets consultant

"Russian Tax Courier", 2006, N 4

The Ministry of Finance of Russia has made a number of significant changes to PBU 6/01 "Accounting for Fixed Assets". They come into effect from financial statements for 2006. Therefore, from January 1 of this year, all organizations must keep accounting records of fixed assets according to the new rules. In addition, changes in the accounting of fixed assets affect the procedure for calculating corporate property tax.

By order of the Ministry of Finance of Russia dated December 12, 2005 N 147n (hereinafter - Order N 147n), a lot of amendments and additions were made to PBU 6/01. The changes affect 16 out of 32 paragraphs of this Regulation on accounting. In particular, the composition of fixed assets is specified. In addition, separate rules have been introduced for accounting for fixed assets in non-profit organizations. Fundamental changes have been made to the accounting procedure for fixed assets with low value. The amendments affected the rules for calculating depreciation. The rules regarding the disposal of fixed assets have been changed. There are a number of clarifying amendments.

Accountants should apply the new rules for accounting for fixed assets from the beginning of 2006. This means that the changes apply to fixed assets accepted for accounting after January 1, 2006. Accounting statements for the 1st quarter of this year should be prepared taking into account the amendments made to PBU 01. But when compiling the annual financial statements for 2005, these changes are not taken into account.

Let's analyze the most significant amendments made to PBU 6/01 "Accounting for fixed assets".

Profitable investments in material values

Order N 147n made a number of changes to sect. I" General provisions" PBU 6 / 01. Recall that this section describes the characteristics of fixed assets and provides the mandatory conditions that must be met by assets included in fixed assets.

Clause 2 was excluded from PBU 6/01. It stated that this Accounting Regulation also applies to profitable investments in material values. The presence of this norm led to the fact that profitable investments were perceived as a separate category of property, different from fixed assets.

But do not rush to conclude that profitable investments in material values are now completely separated from fixed assets. On the contrary, this category of assets was put on a par with other fixed assets. This is evidenced by the amendments to clause 4 PBU 6/01. Thus, now fixed assets also include those assets that are intended to be provided for a fee for temporary possession and use or for temporary use. Other mandatory criteria for accepting assets as fixed assets remained the same. Thus, profitable investments in material assets have become full-fledged "brothers" of fixed assets.

In accounting and financial statements, profitable investments in material assets should still be reflected separately. Now this requirement is enshrined in clause 5 of PBU 6/01. True, only those profitable investments that are intended solely for providing for a fee for temporary possession and use or for temporary use are taken into account separately. Recall that to account for these assets, the Chart of Accounts provides for account 03 "Profitable investments in material assets." And in the balance sheet they are reflected in line 135 of the same name.

Note! Corporate property tax

According to the changes made to PBU 6/01 by Order of the Ministry of Finance of Russia dated December 12, 2005 N 147n, profitable investments in material assets since 2006 have been classified as fixed assets. In this regard, the procedure for forming the tax base for corporate property tax is changing. From now on, fixed assets accounted for as part of profitable investments in tangible assets on account 03, that is, objects purchased for rent and lease, become the object of taxation for corporate property tax.

We are talking about property acquired by an organization specifically for leasing, renting or renting. But if the property is leased only from time to time or not the entire object is leased (for example, only part of the building), then it must be taken into account as a regular fixed asset - on account 01 and on line 120 of the balance sheet.

An organization that has fixed assets accounted for as profitable investments in material assets is obliged to disclose material information about such property in the financial statements. Paragraph 32 of PBU 6/01 was supplemented with such a norm. But this amendment is of a clarifying nature. Disclosure of such information in the financial statements was required before. Line 135 is provided for this in the balance sheet, and in form N 5 "Appendix to the balance sheet" there is a separate table for deciphering information about profitable investments in material assets.

Fixed assets of non-profit organizations

According to Order N 147n, in paragraph 4 of PBU 6/01, an additional rule was introduced, which lists the criteria necessary for the acceptance of objects for accounting as fixed assets by non-profit organizations (NPOs). Previously, in PBU 6/01, a description of fixed assets was given only for commercial organizations.

In non-profit organizations, assets accepted as fixed assets must meet three mandatory conditions. Namely:

the object is intended for management needs or use in the statutory activities of these organizations, including in entrepreneurial activities that an NPO can conduct in accordance with the legislation of the Russian Federation;
the object is intended for long-term use - for a period exceeding 12 months;
NCO does not assume the subsequent resale of this object.

As you can see, the first condition is partially different from the generally accepted one. The second and third conditions fully coincide with the conditions established for commercial organizations. And the fourth condition - about the ability of the object to bring economic benefits (income) - is completely absent. These features are dictated by the specifics of the activities of NGOs.

"Insignificant" property

By order of the Ministry of Finance of Russia N 147n, the rule regarding inexpensive fixed assets was excluded from paragraph 18 of PBU 6/01. She said: if the value of fixed assets is less than 10,000 rubles. per unit or other limit established in accounting policy, they can be written off to production costs (sales expenses) as they are released into production or operation. Similarly, it was allowed to write off purchased books, brochures and other publications.

Instead, paragraph 5 of PBU 6/01 introduced a new rule. In accordance with it, the organization independently sets a limit on the value of "low-value" fixed assets in its accounting policy, but it should not exceed 20,000 rubles. And most importantly, such objects can be reflected in accounting and reporting as part of inventories.

The new rules for accounting for low-cost fixed assets apply only to property that is accepted for accounting after January 1, 2006.

Raising the limit on the value of "low-value" property and allowing it to be taken into account as an inventory will certainly please all accountants. Now disputes about how to keep records of such trifles as scissors, hole punchers, buckets, spoons, etc. will subside. But Order N 147n does not exempt accountants from filling out the necessary accounting documents. Paragraph 5 of PBU 6/01 contains a requirement to organize proper control over the movement of "low-value" property in order to ensure its safety. If the organization decides to take into account such objects as part of the inventory, it must keep the appropriate accounting cards for them (receipt order in form N M-4, invoice requirement in form N M-11, material accounting card in form N M-17, etc. .).

Inventory object

Paragraph 6 of PBU 6/01 discloses the concept of an inventory item of fixed assets. This paragraph was amended by Order N 147n, which concerns fixed assets consisting of several parts with different useful lives. In the previous version of paragraph 6 of PBU 6/01, it was said that each part should be accounted for as a separate inventory item.

According to the amendments, certain parts of such property, plant and equipment can be accounted for as an independent inventory item only if their useful lives differ significantly.

How to determine whether the useful lives of different parts of an item of property, plant and equipment differ significantly or insignificantly? PBU 6/01 does not explain this. This means that each organization will have to decide this issue independently based on the characteristics economic activity. Decision should be recorded in the accounting policy.

Determination of the initial cost

By order of the Ministry of Finance of Russia N 147n, amendments were made to sect. II PBU 6/01, which sets out the rules for the formation of the initial cost of fixed assets.

The individual components of the list of actual costs for the acquisition, construction and manufacture of fixed assets, contained in paragraph 8 of PBU 6/01, have been clarified. Now, along with customs duties, it also mentions customs fees. The list of actual costs includes the costs of delivering an item of property, plant and equipment and bringing it into a usable condition. The mention of these types of costs has been moved here from paragraph 12 of PBU 6/01.

These amendments are clarifying in nature, since the list of actual costs is open, and the listed costs were previously included in the initial cost of fixed assets. Now let's analyze more important changes.

Government duty

On the basis of the Order of the Ministry of Finance of Russia N 147n, paragraph 8 of PBU 6/01 was excluded from paragraph. 6. It referred to registration fees, government fees and other similar payments made in connection with obtaining rights to an item of property, plant and equipment. At the same time, the mention of state fees is included in par. 8 of this paragraph, which deals with non-refundable taxes paid in connection with the acquisition of fixed assets.

This amendment is due to the fact that since 2005 the state duty has been included in taxes and is paid on the basis of Ch. 25.3 of the Tax Code of the Russian Federation. The concept of "registration fees" is excluded from the current legislation.

Thus, these changes are of a clarifying nature. The procedure for accounting for the state fee for state registration of rights to real estate remained the same. Like other non-refundable taxes, it is included in the cost of an item of property, plant and equipment.

Interest on borrowed funds

Order of the Ministry of Finance of Russia N 147n excluded part of para. 10 p. 8 PBU 6/01. It was said here that the interest on borrowed funds, attracted for the acquisition or construction of an item of fixed assets, accrued before its acceptance for accounting, are subject to inclusion in the initial cost of the fixed asset.

What does this amendment mean? Let's analyze the situation. The list of actual costs for the acquisition (construction, manufacture) of fixed assets, given in paragraph 8 of PBU 6/01, remains open. Despite the fact that in PBU 6/01 there is now no direct indication of the need to include interest on borrowed funds in the initial cost of fixed assets, such a requirement is contained in PBU 15/01 (clauses 12, 13 and 23 - 31).

This allows us to conclude that the amendments to paragraph 8 of PBU 6/01 did not affect the accounting for interest on borrowed funds raised for the acquisition (construction) of fixed assets. Interest on loans and credits still needs to be included in the initial cost of fixed assets.

Other changes in the valuation of property, plant and equipment

By order of the Ministry of Finance of Russia N 147n, paragraph 10 of PBU 6/01 was changed. In the new wording of this paragraph, the current market value of fixed assets received free of charge under a donation agreement is determined as of the date they are accepted for accounting as investments in non-current assets. This means that since 2006, the initial cost of such objects is determined based on the current market value at the time of their acceptance for accounting on account 08, and not on account 01, as before.

Paragraph 16 of PBU 6/01 has undergone similar changes, which refers to the valuation of fixed assets, the cost of which is expressed in foreign currency. According to the new version of this clause, the value of such fixed assets is determined by recalculating the amount in foreign currency at the exchange rate of the Bank of Russia in force on the date the object was accepted for accounting as investments in non-current assets.

Thus, since 2006, the recalculation of the value of the fixed asset, which is expressed in foreign currency, is made only once - at the time of its acceptance for accounting on account 08 "Investments in non-current assets". Prior to this, the recalculation had to be done twice - when reflecting the value of the object on account 08 and then when transferring the value of the fixed asset to account 01.

Order N 147n from clause 15 PBU 6/01 excluded an indication of the methods for revaluing fixed assets. The fact is that revaluation by indexing has not been used for a long time. The method of direct translation at documented market prices is no longer mentioned in PBU 6/01 either. But this does not mean that revaluation methods are excluded altogether. They are mentioned in Guidelines on the accounting of fixed assets approved by the Order of the Ministry of Finance of Russia dated 13.10.2003 N 91n (hereinafter referred to as the Methodological Instructions). Thus, in 2006 the revaluation of fixed assets will be carried out in terms of documented market prices, as before.

In addition, Order No. 147n corrected inaccuracies in the description of the procedure for accounting for the amounts of revaluation of an item of fixed assets. If in previous years this object was devalued, then the amount of the revaluation for the current year should be divided into two parts. The first part, not exceeding the amount of the previous markdown, is written off to account 84 "Retained earnings (uncovered loss)", and the remaining part is credited to account 83 "Additional capital".

In the previous wording of clause 15, instead of the account for accounting for retained earnings (uncovered loss), it was said about the profit and loss account. And this is account 99. It turned out to be a misunderstanding: the markdown was written off to account 84, and the revaluation in an amount not exceeding the previous markdown - to account 99. This omission was known in PBU 6/01. Therefore, when accounting for the revaluation amounts, accountants were guided by the correct explanations that were given by the Russian Ministry of Finance in the Methodological Instructions.

Depreciation of fixed assets

By order of the Ministry of Finance of Russia N 147n, a number of changes were made to sect. III PBU 6/01, which regulates the procedure for calculating depreciation for fixed assets. Let's take a look at these changes.

Objects subject to depreciation

Since 2006, objects have been excluded from the list of fixed assets that are not subject to depreciation housing stock (residential buildings, dormitories, apartments, etc.), objects of external improvement and other similar objects ( forestry, road facilities, specialized facilities for navigation, etc.), as well as productive livestock, buffaloes, oxen and deer, perennial plantations that have not reached operational age.

This amendment is due to established practice. Thus, industrial, administrative and office buildings cannot be put into operation until the adjacent territory is landscaped. Therefore, such costs for external improvement facilities can rightly be attributed to depreciable fixed assets.

With regard to housing stock items listed as income investments in tangible assets (on account 03), a special clause is made in paragraph 17 of PBU 6/01: depreciation for them should be charged in the general manner. Note that this rule applies not only to the housing stock recorded on account 03. All housing stock objects that are used in the commercial activities of the organization and are capable of bringing economic benefits (income) are subject to depreciation.

Objects for which depreciation is not charged

According to the new edition of clause 17 of PBU 6/01, fixed assets remained among the objects for which depreciation is not charged non-profit organizations, as well as objects whose consumer properties do not change over time. The list of such objects has now become open. These, as before, are land and objects of nature management. In addition, this group includes objects classified as museum objects and museum collections.

The list of objects for which depreciation is not charged includes fixed assets related to the mobilization reserve under the legislation of the Russian Federation, which are mothballed and are not used in production or management activities, and are also not used for transfer for a fee to temporary possession or temporary use. This amendment is of a clarifying nature. Such objects have not been depreciated before on the basis of paragraph 23 of PBU 6/01. It says that if, by decision of the head of the organization, an object of fixed assets is transferred for conservation for a period of more than three months, then depreciation is not charged on it.

According to the changes made in paragraph 17 of PBU 6/01, since 2006, only non-profit organizations can accrue depreciation on non-depreciable fixed assets on an off-balance sheet account. Moreover, they now have depreciation rules. First, depreciation is charged exclusively on a straight-line basis. Secondly, when calculating depreciation, the procedure established in paragraph 19 of PBU 6/01 for depreciation should be observed. This clause means that depreciation on an off-balance account is now allowed to accrue monthly, and not at the end of the reporting year. This amendment will make it easier for accountants to determine the value of non-depreciable property subject to corporate property tax.

accelerated depreciation

The changes made to paragraph 19 of PBU 6/01 affected the procedure for calculating depreciation using the reducing balance method. In the previous version of this paragraph, there was a mention of the acceleration coefficient established by law Russian Federation. But there are no such coefficients in the current legislation for a long time. Therefore, this rule did not actually work. Yes, and the reducing balance method after the entry into force in 2002 of Ch. 25 tax code few people use it. Most organizations prefer to use the straight-line method of depreciation, as it allows you to bring accounting and tax accounting closer together.

Order of the Ministry of Finance of Russia N 147n revives the forgotten acceleration coefficient by almost everyone. True, now it is simply called "coefficient".

The new version of clause 19 of PBU 6/01 contains the rule that when depreciation is calculated using the reducing balance method, a coefficient no higher than 3 is applied. Moreover, the specific value of the coefficient is no longer established by the legislation of the Russian Federation, but by the organization itself. That is, it is enough to fix the size of the coefficient in the accounting policy for accounting.

Undoubtedly, the new norm relating to the calculation of depreciation by the reducing balance method will attract the attention of many organizations. The introduction of the coefficient will increase the amount of depreciation. This is especially important for large manufacturing enterprises, which will have an additional source of funding to upgrade obsolete production assets.

Please note: you can apply the coefficient that increases the amount of depreciation under the reducing balance method only to those fixed assets that are accepted for accounting after January 1, 2006.

Modernization and reconstruction

The procedure for accounting for expenses for the modernization and reconstruction of fixed assets has not passed. By order of the Ministry of Finance of Russia N 147n, a clarifying amendment was made to paragraph 27 of PBU 6/01. Earlier in this paragraph it was said that the costs of modernization and reconstruction of fixed assets can increase their initial cost. This led to misunderstandings. Some accountants believed that this rule gives them the right to choose and they can write off the costs of modernization and reconstruction of fixed assets for current expenses. At the same time, paragraph 42 of the Guidelines clearly states that such costs are recorded on the account of investments in non-current assets. These costs then either increase the cost of the item of property, plant and equipment or are accounted for as a separate inventory item.

In the new edition of clause 27 of PBU 6/01, the word "may" is excluded. Now the norm sounds unambiguous: the costs of modernization and reconstruction of fixed assets increase their initial cost.

Order N 147n excluded clause 28 from PBU 6/01. It stated that "if one object has several parts with different useful lives, the replacement of each such part during restoration is taken into account as the disposal and acquisition of an independent inventory object."

This amendment does not mean that the rules for accounting for the restoration of property, plant and equipment have changed. It is clarifying. The fact is that parts, the useful life of which differs significantly, are initially taken into account as independent inventory items (clause 6 of PBU 6/01). Therefore, when such parts are replaced, the disposal of the fixed asset and the acquisition of a new fixed asset are reflected.

Disposal of property, plant and equipment

Order of the Ministry of Finance of Russia N 147n introduced clarifications into the norms of PBU 6/01 regarding the accounting for operations for the disposal of fixed assets.

The new wording of clause 29 of this Accounting Regulation states that the cost of those fixed assets that are retired or are not capable of bringing economic benefits (income) to the organization in the future are subject to write-off from accounting. Note the words "not capable of ... in the future." That is, we are not talking about momentary idleness of the fixed asset, but about the complete absence of its potential to ever bring the organization income from use in production or management activities.

Order N 147n introduced clarifications and additions to the list of cases of disposal of fixed assets. He became open. This list now additionally indicates the following cases of disposal of a fixed asset: on the basis of an exchange agreement, when transferring an object in the form of a contribution to unit trust or as a contribution under a joint activity agreement.

The Ministry of Finance of Russia also pointed out that the disposal of fixed assets occurs as a result of a shortage or damage identified during the inventory. The disposal cases also include the partial liquidation of an object during the performance of work on the reconstruction of a fixed asset.

This concludes our review of the changes made to PBU 6/01 by Order of the Ministry of Finance of Russia N 147n. The new rules have been applied since the beginning of 2006, so accountants need to carefully study them in the near future and make the necessary changes to the accounting policy of the accounting organization.

In conclusion, let's pay attention to such a moment. In connection with the introduction of amendments to PBU 6/01, accountants should be careful when working with the Guidelines for accounting for fixed assets. Since 2006 and until the relevant amendments are made, this document has been applied to the extent that it does not contradict the new rules of PBU 6/01.

M.S. Polyakova

Journal Expert

"Russian Tax Courier"

Magazine "Our Accountant"

Additional materials for subscribers

ACCOUNTING OF FIXED ASSETS (PBU 6/01)

The current legislation quite clearly regulates issues related to the accounting of fixed assets. However, regulations impose specific requirements for registration and deregistration, depreciation and revaluation, as well as for the lease of fixed assets.

The correct reflection of fixed assets in accounting and reporting due to their significant cost significantly affects the financial performance of the enterprise and can reduce the tax burden.

Accounting of fixed assets of the organization is carried out in accordance with the norms of the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, approved by Order of the Ministry of Finance of Russia dated 01.01.01 No. 26n (hereinafter - PBU 6/01). Recall the basic rules of accounting for fixed assets.

According to paragraph 5 of PBU 6/01, fixed assets include:

Buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer technology, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.

Fixed assets also include: capital investments for radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land plots, objects of nature management (water, subsoil and other natural resources).

Fixed assets intended exclusively to be provided by an organization for a fee for temporary possession or for temporary use in order to generate income are reflected in accounting and financial statements as part of profitable investments in tangible assets.

The listed property is accepted for accounting as an object of fixed assets if the object simultaneously satisfies the conditions established by paragraph 4 of PBU 6/01:

1) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary possession;

2) the object is intended for use for a long time, i.e. a period lasting more than 12 months or a normal operating cycle if it exceeds 12 months;

3) the organization does not assume the subsequent resale of this object;

4) the object is capable of bringing economic benefits (income) to the organization in the future.

As you can see, accounting does not contain a cost criterion for classifying assets as fixed assets, therefore, fixed assets in accounting include property, regardless of its value, the useful life of which exceeds 12 months.

Paragraph 5 of PBU 6/01 establishes that assets in respect of which the conditions established by paragraph 4 of PBU 6/01 are met and cost no more than RUB. per unit, may be reflected in accounting as part of inventories. In order to ensure the safety of these objects in production or during operation, the organization must ensure proper control over their movement.

Note! If the organization takes into account objects worth less than 20,000 thousand rubles. per unit as part of fixed assets, it is obliged to charge depreciation on them. PBU 6/01 does not provide for a one-time write-off of low-value fixed assets at the time of commissioning (unlike the version of PBU 6/01 that was in force before 2006)

Valuation of fixed assets

Fixed assets are accepted for accounting at historical cost, the definition of which depends on the method of receipt of the fixed asset in the organization.

The main methods of receipt of fixed assets in the organization are:

Purchase for a fee;

Receipt from the founders as a contribution to the authorized (share) capital;

Receiving free of charge;

Manufacturing by own forces;

Construction by economic or contract method;

Acceptance for accounting of unrecorded objects identified during the inventory.

The initial cost of fixed assets received by an organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting as investments in non-current assets.

The initial cost of fixed assets received under agreements providing for the fulfillment of obligations (payment) in non-monetary funds is recognized as the cost of valuables transferred or to be transferred by the organization. The value of valuables transferred or to be transferred by an entity is based on the price at which, in comparable circumstances, the entity would normally charge similar items of value.

According to clause 14 PBU 6/01:

“A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.”

Revaluation of fixed assets

In accordance with paragraph 15 of PBU 6/01:

commercial organization may not more than once a year (at the beginning of the reporting year) revalue groups of homogeneous fixed assets at current (replacement) cost.

The results of the revaluation of fixed assets carried out as of the first day of the reporting year shall be reflected in accounting separately. The results of the revaluation are not included in the financial statements of the previous reporting year and are accepted when forming the balance sheet data at the beginning of the reporting year.

Note! If the company is going to conduct a revaluation of fixed assets, the regularity of its conduct should be reflected in the accounting policy. Since PBU 6/01 does not establish the frequency of revaluations, the enterprise can set it independently for groups of fixed assets. For example:

Buildings and structures - 1 time in 5 years;

Machinery and equipment - 1 time in 3 years, etc.

It should be borne in mind that the results of the revaluation of fixed assets are not taken into account for the purpose of calculating income tax (clause 1, article 257 of the Tax Code of the Russian Federation). At the same time, property tax will be charged precisely from the "accounting" value of fixed assets.

Depreciation of fixed assets

The useful life of a fixed asset is the period of time during which the asset is able to bring economic benefits (income) to the organization.

To determine the useful life in accounting, it is necessary to correctly classify the fixed asset. The classification of fixed assets is carried out in accordance with the All-Russian classifier of fixed assets OK 013-94, approved by the Decree of the State Standard of Russia dated 01.01.01 No. 000.

The determination of the useful life of fixed assets in accordance with paragraph 20 of PBU 6/01 is based on:

From the expected life of this facility in accordance with the expected performance or capacity;

Depreciation in accounting in accordance with paragraph 18 of PBU 6/01 can be done in one of the following ways:

in a linear way;

reducing balance method;

The method of writing off the cost by the sum of the numbers of years of the useful life;

By writing off the cost in proportion to the volume of products (works).

Note! The method chosen by the organization for calculating depreciation on fixed assets during the entire period of its use is not subject to change (paragraph 18 of PBU 6/01).

Recovery of fixed assets

Restoration of an object of fixed assets is carried out through repair, modernization or reconstruction (clause 26 PBU 6/01).

If, as a result of modernization and reconstruction, there is an improvement in the performance of the facility (useful life, capacity, quality of use, etc.), then the organization must increase the initial cost of the facility (clause 27 PBU 6/01). At the same time, the cost of modernization and reconstruction will be written off through depreciation.

The last paragraph of clause 20 PBU 6/01 establishes:

In cases of improvement (increase) of the initially adopted normative indicators of the functioning of an item of fixed assets as a result of the reconstruction or modernization, the organization reviews the useful life of this item.

Note! According to paragraph 42 of the Guidelines for the accounting of fixed assets (approved by Order of the Ministry of Finance of Russia n):

Upon completion of work on the reconstruction of the fixed asset object, the costs recorded on the account of investments in non-current assets,

1) either increase the initial cost of this item of fixed assets and write off to the debit of the account of fixed assets,

2) either are accounted for separately in the fixed assets account, in which case a separate inventory card for the amount of expenses incurred.

Disposal of property, plant and equipment

Disposal of an object of fixed assets takes place in the event of: sale; termination of use due to moral or physical wear and tear; liquidation in case of an accident, natural disaster or other emergency; transfers in the form of a contribution to the authorized (share) capital of another organization, a mutual fund; transfers under an exchange agreement, donation; making contributions to the account under a joint activity agreement; identifying shortages or damage to assets during their inventory; partial liquidation during the performance of reconstruction works; in other cases (clause 29 PBU 6/01).

If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the agreement (clause 30 PBU 6/01).

Income and expenses from write-offs from accounting of fixed assets are reflected in accounting in reporting period to which they refer. Income and expenses from the write-off of fixed assets from accounting are subject to crediting to the profit and loss account as other income and expenses (paragraph 31 of PBU 6/01).

Note! For income tax purposes, the loss from the sale of fixed assets is included in other expenses starting from the month following the month of sale of the fixed asset. In this case, the loss is recognized evenly (in equal shares) during the period, which is calculated as the difference between the useful life of the sold object and the actual period of its operation in the organization (clause 3, article 268 of the Tax Code of the Russian Federation).

What to reflect in the accounting policy

1. The limit for classifying objects as fixed assets or inventories (clause 5 PBU 6/01).

2. Rules for determining the useful life of fixed assets (taking into account Decree of the Government of the Russian Federation of January 1, 2002 No. 1 "On the Classification of fixed assets included in depreciation groups" or without it) (clause 20 PBU 6/01).

3. Depreciation method (clause 18. PBU 6/01).

about the objects of fixed assets accounted for as part of profitable investments in tangible assets;

on methods of calculating depreciation charges for certain groups of fixed assets;

on real estate objects accepted for operation and actually used, which are in the process of state registration.

Information is disclosed in Appendix f. No. 5 and in the explanatory note to the annual financial statements.

1. This Regulation establishes the rules for the formation in accounting of information on fixed assets of the organization. Organization is hereinafter referred to as entity according to the legislation of the Russian Federation (with the exception of credit organizations and state (municipal) institutions).

Judicial practice and legislation - Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (as amended on May 16, 2016) On the approval of the Accounting Regulation "Accounting for fixed assets" PBU 6/01

Investments in fixed assets do not include the costs of acquiring non-financial assets worth no more than 40 thousand rubles per unit, if they are not reflected in accounting as part of fixed assets (in accordance with the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (registered by the Ministry of Justice of Russia on April 28, 2001 N 2689)).

About the system regulation accounting in the Russian Federation, we told in ours and noted that the second level of such a system, among other things, includes PBU, or.

We will tell you more about PBU 6/01 in our consultation.

For OS in accounting - PBU 6/01

Regulation on accounting "Accounting for fixed assets" PBU 6/01 - main normative document, in accordance with which, as its name implies, accounting of fixed assets (OS) is carried out.

This Regulation was approved by the Order of the Ministry of Finance dated 30.03.2001 No. 26n as one of the elements of the Accounting Reform Program in accordance with (Government Decree dated 06.03.1998 No. 283).

PBU 6/01 is applied from the financial statements for 2001 by all organizations, except for credit and state (municipal) institutions (clause 1 PBU 6/01).

PBU structure "Accounting for fixed assets"

Let's present the structure of PBU 6/01, and also give a brief summary of the content of its sections:

Section PBU 6/01	What issues are covered
I. General provisions	— conditions for recognizing assets as fixed assets; - examples of fixed assets, as well as types of property that are not considered fixed assets; - accounting unit of fixed assets
II. Valuation of fixed assets	- the procedure for determining the initial cost, depending on the method of receipt of the OS object; - change in the initial cost of fixed assets; — accounting procedure for the revaluation of fixed assets
III. Depreciation of fixed assets	—methods and procedure for calculating depreciation of fixed assets; - the procedure for determining the amount of depreciation for each of the depreciation methods; - the procedure for determining the useful life of OS objects; - a list of fixed assets for which depreciation is not charged
IV. Recovery of fixed assets	— methods of restoration of fixed assets; — features of recognition of costs for the modernization and reconstruction of fixed assets
V. Disposal of property, plant and equipment	— cases of disposal of fixed assets; — the procedure for recognizing income and expenses from the write-off of fixed assets
VI. Disclosure of information in financial statements	- the minimum list of information about fixed assets that should be disclosed in the financial statements of the organization

Guidelines for OS accounting

At the third level of the regulatory accounting system, there are also Methodological Guidelines for Accounting of Fixed Assets (approved by Order of the Ministry of Finance dated 13.10.2003 No. 91n), which are considered in conjunction with RAS 6/01.

Methodological instructions for fixed assets determine the procedure for organizing fixed asset accounting in accordance with PBU 6/01. They reveal both the issues already covered in PBU 6/01, and those aspects that are not adequately specified by the Regulation on accounting for fixed assets. For example, the Guidelines explore certain issues documentation fixed assets, their classification is given according to some criteria, and the calculation of depreciation amounts of fixed assets using various methods is also shown on conditional examples.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

On approval of the Regulations on accounting "Accounting for fixed assets" PBU 6/01

Document as amended by:
(Russian newspaper, N 108, 06/19/2002) (came into effect starting from the financial statements of 2002);
(Rossiyskaya Gazeta, No. 16, January 27, 2006) (effective from the financial statements of 2006);
(Rossiyskaya gazeta, N 242, 27.10.2006) (came into force starting with the annual financial statements for 2006);
(Rossiyskaya gazeta, N 297, December 31, 2006) (came into force with financial statements since 2007);
(Rossiyskaya gazeta, N 271, 01.12.2010) (entered into force on January 1, 2011);
(Bulletin of normative acts federal bodies executive branch, N 13, 03/28/2011) (came into force from the financial statements of 2011);
(Official Internet portal of legal information www.pravo.gov.ru, 06/09/2016, N 0001201606090001).
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In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 11, Art. 1290),

I order:

1. Approve the attached Regulation on accounting "Accounting for fixed assets" PBU 6/01.

2. Recognize invalid the order of the Ministry of Finance of the Russian Federation dated September 3, 1997 N 65n "On approval of the Regulation on accounting "Accounting for fixed assets" PBU 6/97" (the order was registered with the Ministry of Justice of the Russian Federation on January 13, 1998 N 1451) and clause 1 of the Amendments to regulatory legal acts on accounting, approved by order of the Ministry of Finance of the Russian Federation of March 24, 2000 N 31n (the order was registered with the Ministry of Justice of the Russian Federation on April 26, 2000, registration number 2209).

3. To put into effect this order starting from the financial statements of 2001.

Minister
A.L. Kudrin

Registered
at the Ministry of Justice
Russian Federation
April 28, 2001
registration N 2689

Regulation on accounting "Accounting for fixed assets" PBU 6/01

APPROVED
order of the Ministry of Finance
Russian Federation
dated March 30, 2001 N 26n

I. General provisions

1. This Regulation establishes the rules for the formation in accounting of information on fixed assets of the organization. The organization is hereinafter understood as a legal entity under the legislation of the Russian Federation (with the exception of credit institutions and state (municipal) institutions) (paragraph as amended, put into effect on January 1, 2011 by order of the Ministry of Finance of Russia dated October 25, 2010 N 132n.

2. The item was excluded starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n ..

3. This Regulation does not apply to:

machines, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;

items handed over for installation or to be installed, which are in transit;

capital and financial investments.

4. An asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:

a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;

b) the object is intended to be used for a long time, i.e. a term lasting more than 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not assume the subsequent resale of this object;

d) the object is capable of bringing economic benefits (income) to the organization in the future.

A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation), for management needs non-profit organization, as well as if the conditions established in subparagraphs "b" and "c" of this paragraph are met.

The useful life is the period during which the use of an item of property, plant and equipment brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of using this object.
(Clause 4 as amended, put into effect starting with the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n

5. Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.

Fixed assets also include: capital investments for radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land plots, nature management objects (water, subsoil and other natural resources).

Fixed assets intended solely to be provided by an organization for a fee for temporary possession and use or for temporary use in order to generate income are reflected in accounting and financial statements as profitable investments in tangible assets (the paragraph was additionally included starting from the financial statements of 2006 by order of the Ministry of Finance Russia dated December 12, 2005 N 147n).

Assets in respect of which the conditions provided for in paragraph 4 of this Regulation are met, and with a value within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories. In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement (the paragraph is additionally included starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

6. The accounting unit of fixed assets is an inventory object. An inventory item of fixed assets is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole and designed to perform a specific job. 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 included in the complex can perform its functions only as part of the complex, and not independently.

If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory object (paragraph as amended, put into effect starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n.

An object of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in the common property.

II. Valuation of fixed assets

7. Fixed assets are accepted for accounting at their original cost.

8. The initial cost of fixed assets acquired for a fee is the amount of the organization's actual costs for the acquisition, construction and manufacture, excluding value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

The actual costs for the acquisition, construction and manufacture of fixed assets are:

the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use (the paragraph was supplemented starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n;

amounts paid to organizations for the implementation of work under the contract building contract and other contracts;

amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;

the paragraph was excluded starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n;

customs duties and customs fees (the paragraph was supplemented starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n;

non-refundable taxes, state duty paid in connection with the acquisition of fixed assets (the paragraph was supplemented starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n;

remuneration paid to an intermediary organization through which an object of fixed assets was acquired;

other costs directly related to the acquisition, construction and manufacture of fixed assets (paragraph as amended, put into effect starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n.

General business and other similar expenses are not included in the actual costs for the acquisition, construction or manufacture of fixed assets, except when they are directly related to the acquisition, construction or manufacture of fixed assets.

The paragraph has been excluded from the financial statements since 2007 by order of the Ministry of Finance of Russia dated November 27, 2006 N 156n ..

8.1. An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may determine the initial cost of fixed assets:

a) when they are purchased for a fee - at the price of the supplier (seller) and installation costs (if there are such costs and if they are not included in the price);

b) during their construction (manufacturing) - in the amount paid under construction contracts and other contracts concluded for the purpose of acquiring, constructing and manufacturing fixed assets.

At the same time, other costs directly related to the acquisition, construction and manufacture of an item of fixed assets are included in expenses for ordinary species activities in full amount in the period in which they were incurred.
(The paragraph was additionally included from June 20, 2016 by order of the Ministry of Finance of Russia dated May 16, 2016 N 64n)

9. The initial cost of fixed assets contributed as a contribution to the authorized (reserve) capital of an organization is their monetary value agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

10. The initial cost of fixed assets received by an organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting as investments in non-current assets (the clause was supplemented starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n.

11. The initial cost of fixed assets received under agreements providing for the fulfillment of obligations (payment) in non-monetary assets is recognized as the cost of valuables transferred or to be transferred by the organization. The value of valuables transferred or to be transferred by an entity is based on the price at which, in comparable circumstances, the entity would normally charge similar items of value.

If it is impossible to establish the value of the valuables transferred or to be transferred by the organization, the cost of fixed assets received by the organization under agreements providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the cost at which similar items of fixed assets are acquired in comparable circumstances.

12. The initial cost of fixed assets accepted for accounting in accordance with paragraphs 9, 10 and 11 is determined in relation to the procedure given in paragraph 8 of these Regulations (paragraph as amended, put into effect starting with the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n.

13. Capital investments in perennial plantings, for radical land improvement are included in fixed assets annually in the amount of costs related to those accepted in reporting year into operation of the areas, regardless of the date of completion of the entire complex of works.

14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by these and other accounting regulations (standards) (paragraph as amended by the order of the Ministry of Finance of Russia dated 24 December 2010 N 186n.

A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets N 45n.

15. A commercial organization may not more than once a year (at the end of the reporting year) revalue groups of homogeneous fixed assets at their current (replacement) cost year N 147n; as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

When deciding on the revaluation of such fixed assets, it should be taken into account that they are subsequently revalued regularly so that the cost of fixed assets at which they are reflected in accounting and reporting does not differ significantly from the current (replacement) value.

The revaluation of an object of fixed assets is carried out by recalculating its original cost or current (replacement) cost, if this object was revalued earlier, and the amount of depreciation accrued for the entire period of use of the object (the paragraph is additionally included, starting with the financial statements of 2002, by order of the Ministry of Finance of Russia dated May 18, 2002 year N 45n).

The results of the revaluation of fixed assets carried out as of the end of the reporting year shall be reflected in accounting separately (the paragraph is additionally included, starting with the financial statements of 2002, by order of the Ministry of Finance of Russia dated May 18, 2002 N 45n; in the wording put into effect from the financial statements of 2011 year by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

The amount of the revaluation of the fixed asset as a result of the revaluation is credited to the additional capital of the organization. The amount of revaluation of the fixed asset object, equal to the amount of its depreciation carried out in previous reporting periods and attributed to financial results as other expenses, is credited to the financial result as other income (paragraph as amended by the order of the Ministry of Finance of Russia dated December 12, 2005 N 147n; as amended by the financial statements of 2011 by order Ministry of Finance of Russia dated December 24, 2010 N 186n.

The amount of depreciation of the item of fixed assets as a result of revaluation is included in the financial result as other expenses. The amount of depreciation of an item of fixed assets is included in the reduction of the additional capital of the organization, formed at the expense of the amounts of revaluation of this item, carried out in previous reporting periods. The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is charged to the financial result as other expenses May 18, 2002 N 45n; as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

When an item of fixed assets is disposed of, the amount of its revaluation is transferred from the additional capital of the organization to the retained earnings of the organization.

16. The item has been excluded from the financial statements since 2007 by order of the Ministry of Finance of Russia dated November 27, 2006 N 156n ..

III. Depreciation of fixed assets

17. The cost of fixed assets is repaid through depreciation, unless otherwise provided by these Regulations.

For fixed assets used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for the provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged (the paragraph is additionally included starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n).

Depreciation is not charged on fixed assets of non-profit organizations. For them, on the off-balance account, information is summarized on the amounts of depreciation accrued on a straight-line basis in relation to the procedure given in clause 19 of these Regulations (paragraph as amended, put into effect starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n.

For housing stock objects that are accounted for as part of profitable investments in material assets, depreciation is charged in accordance with the generally established procedure (the paragraph is additionally included starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n).

Objects of fixed assets are not subject to depreciation, the consumer properties of which do not change over time (land plots; objects of nature management; objects classified as museum objects and museum collections, etc.) by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n.

18. Depreciation of fixed assets is charged in one of the following ways:

linear way;

reducing balance method;

method of writing off the cost by the sum of the numbers of years of the useful life;

method of writing off the cost in proportion to the volume of products (works).

The application of one of the depreciation methods for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group.

The paragraph was excluded starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n ..

19. The annual amount of depreciation charges is determined:

with the straight-line method - based on the original cost or (current (replacement) cost (in the event of a revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item;

with the reducing balance method - based on the residual value of the fixed asset at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful life of this item and a coefficient not higher than 3 established by the organization by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n;

when the method of writing off the cost by the sum of numbers of years of the useful life - based on the original cost or (current (replacement) value (in the event of a revaluation) of the fixed asset item and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the item, and in the denominator - the sum of the numbers of years of the useful life of the object.

During the reporting year, depreciation charges on fixed assets are accrued monthly, regardless of the accrual method used, in the amount of 1/12 of the annual amount.

For fixed assets used in organizations with a seasonal nature of production, the annual amount of depreciation on fixed assets is accrued evenly during the period of operation of the organization in the reporting year.

With the method of writing off the cost in proportion to the volume of production (work), depreciation is charged based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the fixed asset object and the estimated volume of production (work) for the entire useful life of the fixed asset object.

An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may:
Order of the Ministry of Finance of Russia dated May 16, 2016 N 64n)

charge the annual depreciation amount at a time as of December 31 of the reporting year or periodically during the reporting year for the periods determined by the organization;
(The paragraph is additionally included from June 20, 2016 by order of the Ministry of Finance of Russia dated May 16, 2016 N 64n)

charge depreciation of production and household inventory at a time in the amount of the initial cost of objects of such funds when they are accepted for accounting.
(The paragraph is additionally included from June 20, 2016 by order of the Ministry of Finance of Russia dated May 16, 2016 N 64n)

20. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.

The useful life of an item of fixed assets is determined based on:

the expected life of this facility in accordance with the expected productivity or capacity;

expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;

regulatory and other restrictions on the use of this object (for example, the lease term).

In cases of improvement (increase) of the initially adopted normative indicators of the functioning of an item of fixed assets as a result of the reconstruction or modernization, the organization reviews the useful life of this item.

21. The accrual of depreciation charges on an object of fixed assets begins on the first day of the month following the month of acceptance of this object for accounting and is made before full repayment the cost of this object or the write-off of this object from accounting.

22. The accrual of depreciation charges on an object of fixed assets is terminated from the first day of the month following the month of full repayment of the cost of this object or write-off of this object from accounting.

23. During the useful life of an object of fixed assets, the accrual of depreciation deductions is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the restoration of the object, the duration of which exceeds 12 months.

24. Accrual of depreciation on fixed assets is made regardless of the results of the organization's activities in the reporting period and is reflected in the accounting of the reporting period to which it relates.

25. The amounts of accrued depreciation on fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate account.

IV. Recovery of fixed assets

26. Restoration of an object of fixed assets can be carried out through repair, modernization and reconstruction.

27. The costs of restoring a fixed asset object are reflected in the accounting records of the reporting period to which they relate. At the same time, the costs of modernization and reconstruction of an object of fixed assets after their completion increase the initial cost of such an object if, as a result of modernization and reconstruction, the initially adopted standard performance indicators (useful life, capacity, quality of use, etc.) of the object are improved (increased) fixed assets (paragraph in the wording put into effect starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n.

28. The item was excluded starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n ..

V. Disposal of property, plant and equipment

29. The cost of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to debiting from accounting (paragraph as amended by the order of the Ministry of Finance of Russia dated December 12, 2005 N 147n.

Disposal of an object of fixed assets takes place in the event of: sale; termination of use due to moral or physical wear and tear; liquidation in case of an accident, natural disaster or other emergency; transfers in the form of a contribution to the authorized (share) capital of another organization, a mutual fund; transfer under an exchange agreement, donation; making contributions to the account under a joint activity agreement; identifying shortages or damage to assets during their inventory; partial liquidation during the performance of reconstruction works; in other cases (paragraph in the wording put into effect starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n.

30. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract.

31. Income and expenses from write-off of fixed assets from the accounting records are reflected in the accounting records in the reporting period to which they relate. Income and expenses from writing off fixed assets from accounting are subject to crediting to the profit and loss account as other income and expenses .

VI. Disclosure of information in financial statements

32. Accounting statements are subject to disclosure, taking into account materiality, at least the following information:

on the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;

on the movement of fixed assets during the reporting year by main groups (inflow, disposal, etc.);

on methods of valuation of fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary funds;

on changes in the value of fixed assets, in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);

on the terms of useful life of fixed assets adopted by the organization (by main groups);

about objects of fixed assets, the cost of which is not redeemed;

on fixed assets provided and received under a lease agreement;

on fixed assets accounted for as part of profitable investments in tangible assets (the paragraph is additionally included starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 N 147n);

on methods of calculating depreciation charges for certain groups of fixed assets;

on real estate objects accepted for operation and actually used, which are in the process of state registration.

Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"