One of the most significant assets of the organization - non-current, often occupy a significant place in the structure of the balance sheet. The acquisition of property is carried out using account 08 - “investments in non-current assets”. In the article, we will consider the composition of non-current assets, accounting accounts for their replenishment, accounting account 08 and its accounting.

Composition of non-current assets

Section 1 balance sheet reflects information about the possible assets of the organization that are available.

Reflection of non-current assets in reporting

Name of non-current assets	Check
Intangible assets	04	Programs, works of culture, models, intellectual achievements, trademarks, goodwill
Results of developments and other studies	04	Information on expenses for R&D and other types of work with a scientific focus
Intangible Search Assets	04	Work carried out by organizations in the development of sites and the evaluation of natural minerals
Material search assets	04	Property used for the development of deposits of natural minerals
fixed assets	01	Expensive property of organizations
Profitable investments in financial values	03	Property used for leasing, leasing for a certain fee
Financial investments	58	Securities, deposits, loans
Deferred tax assets	09	Temporary difference arising from the calculation of income tax
Other noncurrent assets		Other non-current assets that are not listed in other articles

The presented detailed list of non-current assets is used by organizations that compile accounting reports on a general basis. In a simplified reporting form, non-current assets are considered only on two grounds: tangible and intangible. Their estimated value in the balance sheet is reflected at the end of the reporting period.

Replenishment of non-current assets (Account 08 and its sub-accounts)

Account 08 accumulates all costs taken into account for the creation of fixed assets. The purchase of expensive property, components for it, other fixed assets is recorded on account 08. The sub-accounts used here depend on the characteristics of the property:

• Account 08-1 - acquisition of land.
• Account 08-2 - purchase of other objects of nature management.
• Score 08-3 - OS construction. This includes the construction of buildings, the procedure for installing and installing equipment, and other capital construction costs provided for by budget documents.
• Account 08-4 - purchase of fixed assets (expensive property). Acquisition of machines, inventory, tools that do not require subsequent installation.
• Account 08-5 - purchase of intangible assets (intangible assets).
• Account 08-6 - accounting of young cattle and other animals as the main herd. These include the costs necessary for the care of young animals, for the purpose of their rearing.
• Score 08-7 - purchase of livestock, adults. This also includes shipping and handling costs.
• Account 08-8 - the implementation of design and research activities, which are further used in the manufacture of products or in the management sphere of the organization.

The acquired property and the implementation of other costs reflected on account 08 may bear signs of fixed assets, that is, participate in activities for more than 1 reporting period. The total cost of the subject must be at least 100,000 rubles (from January 1, 2016).

Account 08: accounting from the account

The receipt of goods or intangible assets on the balance sheet of the organization is carried out taking into account all the costs of their acquisition. This may include installation, delivery and other related costs.

The total received value of non-current assets is not subject to change, except for possible cases of revaluation, completion, reconstruction and others.

Acceptance for accounting of fixed assets or intangible assets is accompanied by the determination of their useful lives. Depending on the decision, monthly depreciation is charged, which reduces the initial cost of the object.

When registering intangible assets, options for determining and not determining useful lives are possible. The useful life needs to be updated annually. The same applies to depreciation deductions for intangible assets.

If the fixed assets are considered further as an additional source of income reflected on account 03, then depreciation on them is taken into account separately on the general account for fixed assets - 02.

Tangible and intangible exploration costs involved in the development of deposits of natural minerals and other development-related natural resources activities are measured by the amount of actual costs incurred, which include:

• amounts paid to suppliers and intermediaries under the terms of contracts;
• expenses for consulting services;
• customs payments;
• non-refundable taxes;
• remuneration of employees involved in the development;
• depreciation of fixed assets used in the creation of search assets;
• other costs associated with activities of this kind.

The listed types of expenses do not include the amount of refundable taxes, as well as general business expenses, except for situations where they are directly involved in the development of deposits and for performing other operations with minerals.

If in the future the expediency of development is confirmed, non-current exploration assets are transferred to the category of fixed assets or intangible assets on a general basis. Otherwise, further costs stop, the resulting assets are written off or disposed of.

Video lesson. “Account 08 - investment in non-current assets”, 7 examples, typical postings

In this video lesson, the expert of the site “Accounting for dummies” Natalya Vasilievna Gandeva explains accounting for account 08 “Investment in non-current assets”, typical postings and 7 accounting examples are considered. Click on the video below to watch.

Accounting entries for investments in non-current assets (Account 08)

The acquisition of non-current assets for an organization can be carried out in several ways: acquisition for a fee, gratuitous receipt. accounting entries look like this:

Dt 08 - Kt 60, - the organization acquired fixed assets (intangible assets, other non-current assets)

Dt 19 - Kt 68 - VAT allocated when buying property.

Dt 01 (03, 04) - Kt 08 - the object was taken into account (put into operation).

Example. The enterprise purchased equipment for production needs for a total cost of 637,200 rubles, including 18% VAT. The equipment has been registered. What will the wiring look like?

Dt 08 - (540,000 rubles) purchase of OS.

― Kt 60 (97,200 rubles) reflects VAT upon purchase.

― Kt 08 (RUB 540,000) equipment was put into operation.

― Dt 19 (97,200 rubles) VAT payable.

Published: 09.02.2017 00:00 Account for fixed assets - "01" in accordance with PBU 6/01 and Guidelines for accounting of fixed assets, but the asset is previously recorded on other accounting accounts - “08.03”, “08.04”, etc. Let's figure out which account you need to specify upon receipt of an asset in a particular case.

"Ready" fixed asset

Example:

A fixed asset is purchased for a fee, such as a finished cabinet. This fixed asset is immediately taken into account, since no additional actions are required.

In this case, the account "08.04" is used.

In the program "1C: Enterprise Accounting 8", ed. 3.0, the following documents are created:

« Receipt of equipment"(Section OS and NMA).

The header is filled in the document - date of receipt, supplier, contract, to which warehouse. Equipment» is selected from the directory « Nomenclature» « Closet”, then the quantity, cost and account. In our case - "08.04".

« Acceptance for OS accounting».

In the document in the field " Type of operation» choose " Equipment", then the materially responsible person, the unit in which this fixed asset will be located and used, is indicated in the field" OS event» filled in « Acceptance for accounting with commissioning».

In the tabular section on the tab " Non-current asset” indicates the method of receipt - “ Purchasing for a fee", in field " Equipment"The same nomenclature position is indicated as indicated in the document" Receipt of equipment”, and in the account field - “08.04”.

On the tab " fixed assets

The “Accounting and tax accounting” tab contains data on accounting for fixed assets and accounting for depreciation (Fig. 1).

Rice. 1

Main tool requiring assembly

Example.

A fixed asset (furniture) has been purchased, which requires installation.

In this case, two accounts are used - "08.04" and "08.03", since according to the rules, the fixed asset, which comes in parts and requires additional assembly, in organizations that are not developers, is accounted for on account 08. To do this, in the program "1C: Accounting 8 "two sub-accounts are provided 08.04" Acquisition of property, plant and equipment”- parts (separate modules) of the fixed asset are credited to this account, then sub-account 08.03 is used to assemble.

In the program "1C: Accounting 8", ed. 3.0, the following documents are created:

« Receipt of equipment"(Section OS and NMA).

The header is filled in the document - date of receipt, supplier, contract, to which warehouse.

In the tabular section on the tab " Equipment» selected from the directory « Nomenclature» those positions that make up this fixed asset, then the quantity, cost and accounting account. In our case - "08.04". If materials were purchased for the fixed asset being assembled, they must be taken into account on account "10".

« Transfer of equipment for installation"(Section OS and NMA).

This document transfers furniture components and additional materials by assembly.

Filled in the header: in the field " Construction object"- the name of the furniture set. In field " Cost account"-" 08.03", the cost item is filled in below. This article is an analysis of the account "08.03", filling in this field is required, so the result will be further processed for this article.

The tabular part indicates the stock items from which the assembly of the fixed asset was carried out, the quantity is indicated, the account “08.04” and other accounts are indicated in the “Account account” field if additional materials were purchased.

« Acceptance for OS accounting».

In the document in the field " Type of operation» – « Construction objects».

In the tabular section on the tab " Non-current asset» indicate the method of receipt, in the field « Construction objects” indicates this kit, in the field “ accounting account” – “08.03”, after that you need to press the button “ Calculate the amount". After that, the program will automatically fill in the total amount for this asset.

On the tab " fixed assets» specifies a newly created fixed asset item, it will be assigned a new inventory number automatically.

On the bookmark "Accounting and tax accounting" data on the accounting of fixed assets and accounting for depreciation are indicated.

fixed assets 1C

Sub-accounts 08.04.1 "Acquisition of components of fixed assets" and 08.04.2 "Acquisition of fixed assets" were added to account 08.04. How do these sub-accounts differ, what should be reflected in them?

According to the current Chart of Accounts for account 08, it is possible to open sub-accounts. In particular, the Chart of Accounts provides for the opening of sub-account 08-04 "Acquisition of certain fixed assets". This sub-account takes into account the costs of acquiring equipment, machinery, tools, inventory and other fixed assets that do not require installation.

In this case, the organization has the right to establish a procedure analytical accounting on one's own. That is, the organization has the right to open its own sub-accounts to the current legally established accounts, if it is necessary for it. Therefore, if your accounting assumes the division of subaccount 08-04 into additional subaccounts 08-04-1 and 08-04-2, then you have the right to decide for yourself what kind of property and according to what principle of division will be taken into account and distributed among these subaccounts.

Rationale

1. Legal frameworkOrder of the Ministry of Finance of Russia dated October 31, 2000 No. 94n On approval of the Chart of Accounts accounting financial and economic activities of organizations and instructions for its use

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Account 08 "Investments in non-current assets"

Account 08 "Investments in non-current assets" is intended to summarize information about the organization's costs in objects that will subsequently be accepted for accounting as fixed assets, land plots and objects of nature management, intangible assets, as well as the costs of the organization for the formation of the main herd of productive and working livestock (except for poultry, fur-bearing animals, rabbits, families of bees, service dogs, experimental animals, which are accounted for as part of the funds in circulation).
To account 08 "Investments in non-current assets" sub-accounts can be opened:
08-1 "Acquisition of land plots",
08-2 "Acquisition of objects of nature management",
08-3 "Construction of fixed assets",
08-4 "Acquisition of individual fixed assets",
08-5 "Acquisition of intangible assets",
08-6 "Transfer of young animals to the main herd",
08-7 "Acquisition of adult animals".
08-8 "Implementation of research, development and technological work", etc.;

Sub-account 08-1 "Acquisition of land plots" takes into account the costs of acquiring land plots by the organization.
Sub-account 08-2 "Acquisition of objects of nature management" takes into account the costs of acquiring objects of nature management by the organization.
Subaccount 08-3 "Construction of fixed assets" takes into account the costs of erecting buildings and structures, installation of equipment, the cost of equipment transferred for installation and other expenses provided for by estimates, cost estimates and title lists for capital construction(regardless of whether this construction is carried out by a contract or an economic method).
Sub-account 08-4 "Acquisition of certain fixed assets" takes into account the costs of acquiring equipment, machinery, tools, inventory and other fixed assets that do not require installation.

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2. From the articleAnalytical accounts in accounting are simpler than synthetic ones

The company has opened a new line of business since the new year. Naturally, we will have new accounting operations. It is planned to open new accounts for their accounting. Who needs to be notified?

It all depends on what kind of accounts the company wants to open: synthetic or analytical. To account for specific transactions, an organization can enter additional synthetic accounts using free numbers of the Chart of Accounts. True, the Instructions for the Application of the Chart of Accounts (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n) say that this can be done only in agreement with the Ministry of Finance. And this also applies to off-balance accounts, which most often have to be supplemented by companies. But the form of such an agreement is not defined and in practice it is rarely drawn up. After all, no sanctions are imposed on companies in this regard. But in order to strictly comply with the provisions of the Instruction, you can write a notification letter to the Ministry of Finance in free form.

With regard to analytical accounts (sub-accounts), everything is simpler. The company may add to standard Plan accounts, new sub-accounts, exclude and merge existing ones, clarify their content. In this case, no agreement is needed. It is enough to attach such a Chart of Accounts to accounting policy.

Recall that in the accounting policy the company is obliged to approve its working Chart of Accounts. This is provided for in paragraph 8 of the Regulation on accounting and financial statements V Russian Federation(approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n). The working Chart of Accounts must be kept for at least five years after the year in which it was used for the preparation of financial statements for the last time.

Account 08 "Investments in non-current assets" is intended to summarize information about the organization's costs in objects that will subsequently be accepted for accounting as fixed assets, land plots and nature management objects, intangible assets, as well as about the organization's costs for the formation of the main herd of productive and working livestock (except for poultry, fur-bearing animals, rabbits, families of bees, service dogs, experimental animals, which are included in the composition of funds in circulation).

To account 08 "Investments in non-current assets" sub-accounts can be opened:

08-1 "Acquisition of land plots";

08-2 "Acquisition of objects of nature management";

08-3 "Construction of fixed assets";

08-4 "Acquisition of individual fixed assets";

08-5 "Acquisition of intangible assets";

08-6 "Transfer of young animals to the main herd";

08-7 "Acquisition of adult animals";

08-8 "Performance of research, development and technological work", etc.

Sub-account 08-1 “Acquisition of land plots” takes into account the costs of acquiring land plots by the organization.

Sub-account 08-2 “Acquisition of objects of nature management” takes into account the costs of acquiring objects of nature management by the organization.

Sub-account 08-3 "Construction of fixed assets" takes into account the costs of erecting buildings and structures, installation of equipment, the cost of equipment transferred for installation and other expenses provided for by estimates, cost estimates and title lists for capital construction (regardless of whether is construction by contract or economic method).

Sub-account 08-4 “Acquisition of certain fixed assets” takes into account the costs of acquiring equipment, machinery, tools, inventory and other fixed assets that do not require installation.

Sub-account 08-5 "Acquisition of intangible assets" takes into account the costs of acquiring intangible assets.

The debit of account 08 "Investments in non-current assets" reflects the actual costs of the developer, included in the initial cost of fixed assets, intangible assets and other relevant assets.

The generated initial cost of fixed assets, intangible assets, etc., accepted for operation and executed in the prescribed manner, is debited from account 08 “Investments in non-current assets” to the debit of accounts “Fixed assets”, “Profitable investments in material values”, “Intangible assets”, etc.

Sub-account 08-6 “Transfer of young animals to the main herd” takes into account the costs of growing in the organization of young productive and working cattle transferred to the main herd.

Sub-account 08-7 "Acquisition of adult animals" takes into account the cost of adult and working cattle purchased for the main herd or received free of charge, including the cost of its delivery.

Young animals transferred to the main herd are evaluated according to actual cost. Young growth of all types of productive and working livestock, transferred to the main herd, is written off during the year from account 11 "Animals for growing and fattening" to the debit of account 08 "Investments in non-current assets" at the cost accrued at the beginning of the reporting year, with the addition of the planned cost weight gain or gain for the period from the beginning of the reporting year until the transfer of animals to the main herd. When young animals are transferred to the main herd, account 01 "Fixed assets" is debited and account 08 "Investments in non-current assets" is credited. At the end of the reporting year, after the reporting calculation is made, the difference between the indicated value of the young cattle transferred during the reporting year and its actual cost is additionally written off or reversed from account 11 “Animals for rearing and fattening” to account 08 “Investments in non-current assets”, while at the same time updating the estimate livestock on account 01 "Fixed assets".

Acquired adult animals are debited to account 08 "Investments in non-current assets" at the actual cost of their acquisition, including delivery costs. Adult animals received free of charge are accepted for accounting at market value, to which are added the actual costs of delivering them to the organization.

On sub-account 08-8 "Performance of research, development and technological work" the costs associated with the implementation of research, development and technological work are taken into account.

Expenses for research, development and technological work, the results of which are to be used in the production of products (performance of work, provision of services) or for the management needs of the organization, are debited from the credit of account 08 “Investments in non-current assets” to the debit of account 04 “Intangible assets".

Expenses for research, development and technological work, the results of which are not subject to use in the production of products (performance of work, provision of services), or for management needs, or for which positive results are not obtained, are written off from the credit of account 08 “Investments in non-current assets" to the debit of account 91 "Other income and expenses".

The costs of completed operations for the formation of the main herd are debited from account 08 "Investments in non-current assets" to the debit of account 01 "Fixed assets".

The balance on account 08 "Investments in non-current assets" reflects the value of the organization's investments in construction in progress, pending transactions for the acquisition of fixed assets, intangible and other non-current assets, as well as the formation of the main herd.

When selling, transferring free of charge and other investments accounted for on account 08 “Investments in non-current assets”, their value is written off to the debit of account 91 “Other income and expenses”.

Analytical accounting on account 08 "Investments in non-current assets" is carried out:

• for costs associated with the construction and acquisition of fixed assets - for each item of fixed assets under construction or acquired. At the same time, the construction of analytical accounting should provide the possibility of obtaining data on the costs of: construction work and reconstruction; drilling operations; installation of equipment; equipment requiring installation; equipment that does not require installation, as well as tools and inventory provided for by estimates for capital construction;
• design and survey work;
• other capital investment costs;
• for costs associated with the acquisition of intangible assets - for each acquired object;
• for the costs associated with the formation of the main herd - by animal species (cattle, pigs, sheep, horses, etc.);
• for expenses related to the implementation of research, development and technological work - by type of work, contracts (orders).

Account 08 in accounting, the characteristics of which will be given below, reflects investments in non-current assets. The costs that are fixed on it are subsequently accepted by the enterprise in the form of different objects. Let's take a closer look at 08 accounting account: what it is, what kind of expenses go through it.

General information

08 accounting account is an article summarizing information about the expenses of an enterprise for objects that will be accepted as:

• Fixed assets.
• Intangible assets.
• Land allotments and nature management facilities.

The company's expenses for creating the main herd of working and productive livestock are transferred to the 08 accounting account in the balance sheet. The exception is the cost of:

• Bird.
• rabbits.
• bee families.
• Furry animals.
• experimental animals.
• Service dogs.

These expenses are classified as working capital.

08 accounting account: sub-accounts

The article on investments in non-current assets may open:

By subaccount 08.3 are the expenses of the enterprise for the construction of structures / buildings, installation of equipment, the cost of structures transferred for installation and other expenses that are provided for in the estimates, financial calculations for capital construction. At the same time, it does not matter how the work is carried out - in an economic or contract way. By subaccount 08.4 there are expenses for the purchase of machinery, equipment, inventory, tools and other objects that do not require installation.

Entries

What will be the 08 accounting account - active or passive - depends on the nature of the operation being performed. The debit reflects the actual expenses of the developer, which are included in the initial price of fixed assets, intangible assets and other relevant funds. After they are put into operation and executed in the prescribed manner, they are debited to the account. 01, 03, 04 etc.

Young Animals

It is valued at actual cost. Young growth of any kind of working and productive livestock, which is transferred to the main herd, is written off throughout the year from the account. 11 in db sc. 08. In this case, the cost is indicated, which is calculated at the beginning of the period, including the planned cost of growth or weight gain from the beginning of the year to the day of transfer. The entries are:

dB 01 Kd 08.

At the end of the year, after the formation of the accounting calculation, the amount of the difference between the present value of the transferred young animals during the period and the actual cost is additionally written off or reversed from the account. 11 to 08 accounting account. At the same time, postings are made with simultaneous clarification of the livestock assessment according to the account. 01.

Obtaining adult animals

On a subaccount 08.7 reflects the cost of working and adult cattle, which is purchased for the main herd or received free of charge, including delivery costs. Posting is carried out on db sch. 08 at actual cost. Adult animals that are received free of charge are accepted at the market price. Add to it the cost of transporting them to the enterprise. The costs of creating the main herd are written off in dB c. 01.

Analytics

It is conducted according to the costs associated with the acquisition of fixed assets or their construction for each facility. The formation of analytical accounting should provide an opportunity to obtain information about the costs of:

• Reconstruction and construction.
• Drilling work.
• Installation of equipment.
• Inventory and tools included in capital construction estimates.
• Equipment that requires and does not require installation.
• Design and survey work.
• Other capital expenditures.

Analytical records are also kept for each object of intangible assets, by animal species (cattle, horses, pigs, sheep, etc.) when forming the main herd.

Article specifics

Considering the 08 accounting account from the methodological point of view, it can be noted that it is a costing item. This is due to the fact that it shows the costs incurred during the reporting year. On the other hand, Account 08 is presented as an inventory item. Its balance shows the size of the unfinished investment.

Features of the formation of records

When acquiring an OS, logically, the following wiring is assumed:

Db 01 (03, 04) Cd 60 (76, etc.)

However, the funds spent on the purchase must be transferred in transit through the 08 accounting account. In this case, he will have no balance, and he will become a screen article. The specificity of the account is also related to the fact that capital investments are stretched over time. In particular, this takes place during the construction process. In this case, account 08 becomes a material account. At the same time, construction in progress can either be sold or given away free of charge. The new Plan has significantly expanded the functions of this article. Currently, it is used not only to summarize information about the actual investments of the company, but also to reflect the amount of property received as an investment in capital and free of charge.

Additionally

Opening of sub-accounts is carried out to disclose the structure of capital investments. However, if a specialist does not have such a task, then he may not form them. A certain exception may be subaccount. 08.6 on the cost of transferring young stock to the main one. This sub-account can be a key one in livestock farms.

Land plots and nature management objects

In account 08, subaccounts are allocated. 08.1 and 08.2, despite the fact that these values ​​should be taken into account in the subaccount. 08.4. This is due to the fact that the objects of nature management and land belong to fixed assets. In the Russian Federation, registration is allowed private property organizations on the ground. The relevant right extends to the soil (surface) layer, enclosed water bodies, plants and forests located within the site. Other objects of nature management include subsoil, forest, water, wildlife, vegetation, and other resources. The law allows ownership of:

1. Water body of a separate type.
2. Tree and shrub plantations.
3. Animals removed from their habitat in accordance with established rules.

This list is considered closed. The enterprise can make capital investments in the radical improvement of land plots. These include measures for irrigation, drainage, melioration.

NMA

The developers of the Plan propose to keep analytical records of the costs of intangible assets also for individual objects. Investments that pass through the subaccount. 08.5 are fixed until the moment the enterprise obtains the exclusive right to intangible assets. It coincides with the date of state registration of a license agreement or a right emanating from a certificate or patent. Actual expenses for the purchase of intangible assets and bringing them to a state suitable for operation are written off to the 08 accounting account. The cost is reflected in accordance with the invoices of suppliers accepted for payment after posting. In the case of the formation of certain types of intangible assets, the costs that the enterprise incurred in fact are reflected.

Construction works

Estimation of costs for them is carried out depending on the method of their production - economic or contract. In the latter case, executed and designed according to established order measures are reflected by the developer at the contractual cost in accordance with invoices paid or accepted for payment. If an overpricing of installation and construction work is detected, the customer reduces the costs received from contractors by the amount of the overstatement with reimbursement from the payments received by them, the sources of financing used, or by reducing the debt for the work performed according to the settlement document presented for payment. At economic way on a subaccount 08.3 shows the actual costs incurred by the developer.

Other capital costs

They are recorded either at the expense actually incurred or at the agreed price in accordance with accepted for payment or canceled invoices of third parties. In the inventory price of objects, other capital costs are included for their intended purpose. If they are subject to distribution, since they relate to different objects, then it is carried out in proportion to the contractual value of the values ​​\u200b\u200bcommissioned into operation. In the case of partial commissioning, other capital investments are included in the inventory cost according to the standards. At the same time, they proceed from the ratio of appropriations for individual parts in the estimate for the construction of the entire facility and the total contractual price of the structures under construction. The inventory cost of units (equipment) that require installation is formed from the actual acquisition costs, construction and installation costs, other capital investments, attributable to the price of the values ​​put into operation for their intended purpose.