Deferred tax assets are recorded. Deferred tax assets on the balance sheet
The amount of profit received must be reflected in accounting and tax returns. Often the data from these reports is inconsistent. Their alignment will occur only in the future tense. As a result of such a difference, a portion of deferred tax arises, which will be paid in subsequent periods. This part is a deferred tax asset.
What is a deferred tax asset?
To understand what a deferred tax asset is, you need to understand the definition of deferred tax payable on a company's profits. It represents the obligations that the company will have in the future. Deferred tax usually arises as a result of poor business performance. The reason for its appearance is also problems with taxation.
That is, it is a conditional tax. It is calculated based on information from the enterprise’s reporting. It is equal to the amount payable in the current tax period. The methods for calculating amounts for tax and accounting reports differ, which is why a temporary difference appears. It can cause inconsistencies when taking into account the following indicators:
- Valuation of assets and liabilities of an enterprise.
- Determining the amount of income and losses.
Deferred assets arise when the following circumstances exist:
- The presence of a tax difference of a temporary nature.
- Receipt of income in the future, on which tax will be paid.
Why are deferred tax assets required?
Tax assets are a method of reducing income taxation. To calculate them, you need to multiply the current tax amount by time intervals.
The temporary difference represents the totality of expenses and losses that make up the profit reported in the report. Instead of profits there may be losses. These indicators are the basis for creating a tax summary. Assets are formed in the following cases:
- using different methods for calculating depreciation;
- making tax payments in excess of the required amount. This is relevant if the overpayment was not returned to the company;
- the presence of a loss transferred to the account of subsequent periods;
- the appearance of accounts payable arising from the purchase of services or goods;
- application by the enterprise of the cash method of calculation.
Deferred assets must be accounted for correctly. This is required for the following purposes:
- Collection of accounting data.
- Collection of data for analysis.
- Possibility of generalized results of the enterprise's activities.
Having all the recorded data will help protect the company during tax audits.
How are deferred assets accounted for?
The assets in question are reflected in accounting in account 09 with the appropriate name.
Loan correspondence The following accounts may be:
- account 68 “Calculations for tax collections”. This line reflects the existence of the disappearance of a tax asset. The amount should match the reduction in imputed accruals for the same period. A tax asset may disappear due to payment. Assets may not only disappear, but also decrease;
- account 99 “Profits and losses”. Write-off from the main account 09 occurs only when the asset is retired from circulation.
Correspondence by debit is account 68 “Tax calculations”. This line reflects the deferred asset. It will increase the amount of contingent income or loss for the reporting period.
IMPORTANT! Tax assets help reduce tax payments. This is due to overpayment of income tax for the reporting period. Assets may also be the basis for receiving compensation payments for overpayments.
Examples of calculations
EXAMPLE 1. At the enterprise, depreciation charges are determined using the reducing balance method. They amounted to 150,000 rubles. Income tax is determined in a straight-line manner. It is equal to 50,000 rubles. There are no other inconsistencies between the accounting and tax reporting data. The profit, before the tax was calculated, amounted to 300,000 rubles. The tax base is 400,000 rubles. The tax rate is 20%.
The accountant needs to calculate the difference between depreciation in tax and accounting documentation. It is equal to 100,000 rubles (50,000 rubles are subtracted from 150,000 rubles). The difference that has arisen has signs of being temporary. Reported amounts are compared through the depreciation process. The resulting difference is the reason for the emergence of a tax asset. This is due to the fact that the calculated tax base exceeds the profit before taxes are calculated in accounting documents.
The size of the deferred asset will be 20,000 rubles. To do this, the resulting difference is multiplied by the tax rate (100,000 rubles multiplied by 20%).
IMPORTANT! The accuracy of the calculations can be checked. The amount of income tax must correspond to the amount of tax specified in the declaration. The amount of deductions for profit must be determined on the basis of PBU 18/02.
EXAMPLE 2. Let's consider the situation with the data from the previous example. Let's check the correctness of the calculations. The size of the conditional expense will be 60,000 rubles. To obtain this indicator, you need to multiply the profit (300,000 rubles) by the tax rate (20%). The resulting 60,000 rubles are multiplied by the deferred asset of 20,000 rubles. The current rate of deductions to profit, according to the accounting report, will be 80,000 rubles.
Then you need to calculate the current tax that is indicated in the declaration. To do this, the tax base (400,000 rubles) is multiplied by the tax rate (20%). Result of calculations: 80,000 rubles. Both obtained indicators coincide. This means that the calculations performed were correct.
How to reflect changes in deferred tax assets
Changes in assets are reflected in line 2450. The amount of changes must be established in accordance with PBU 18/02. To carry out calculations, you need to subtract from the debit turnover (account 09 “SHE”) the credit turnover (account 09 “SHE”).
The calculations do not use the loan turnover on account 09 with correspondence account 99. If the asset on the basis of which it appeared is eliminated, a write-off occurs. Taxes for current and subsequent periods are not reduced by the established write-off amount.
Increase
An asset that has increased expenses and income is reflected as follows:
- DT 09 “SHE”;
- CT 68 “Tax calculations”.
It is also required to indicate the content of the performed operation: accrual of IT.
Redemption
Repayment of IT is reflected in accounting as follows:
- DT 68 “Tax calculations”;
- KT 09 "SHE".
Analysis of OTA indicators allows you to reduce the tax base. Deferred amounts help manage the constant low tax amount that is indicated for deduction. Fluctuations in tax assessments can also be reduced.
PBU 18/02 is one of the most complex, “mysterious” of all existing rules and procedures in accounting. Its initial reading leads to complete confusion and confusion among accountants. The document is filled with complex terms and transactions uncharacteristic of the current work.
One of the points covered in PBU 18/02 is the deferred tax asset. It is accounted for account 09.
Account 09 in the accounting system is active, collects information on ONA. The debit account is for the accumulation of amounts, and the credit account is for writing them off.
So, deferred tax asset— these are the total differences in income tax that appear when there are differences in accounting and tax accounting information. Deviations according to information in accounting and accounting records are called deductible temporary differences (TDD), that is, they exist only for a certain period.
In simple terms, account 09 produces the share of income tax that is carried forward to subsequent periods. That is, the company postpones, temporarily postpones the fulfillment of the obligation to pay taxes to the budget.
During the year, account 09 accumulates the amounts for each transaction separately. Merger is not allowed. At the end of the period, the generated result is subject to transfer to the balance sheet in line 1180 of the non-current assets section(clause 23 of PBU).
Due to the difference in requirements for accounting for expenses and income in accounting and tax accounting, the same business transactions can generate completely different results.
ONA are formed if, at the request of accounting, expenses are accepted at a time at the time of a business transaction, and in the accounting system they are distributed over subsequent periods. Also a factor in the occurrence of the balance on the debit of account 09 is situation with a benefit accepted into the tax base in the OU, but not formed in the BU.
Based on the totality of the company’s profits and costs, the amount of the non-profitable income, called conditional, is determined in accounting, and the current amount in the accounting system. It is the base calculated in NU that is basis for calculating obligations payable to the state budget.
Here are several typical situations that affect the formation of SNA:
- The amount of tax transferred to the budget exceeds the accrual amount.
- A reserve for vacation pay has been created in the accounting department.
- Different methods.
- The procedure for accepting commercial and administrative expenses in accounting and financial institutions.
- Loss upon sale of a fixed asset.
These situations lead to the conditional return amount being lower than the current one. Accordingly, the amount of tax also turns out to be different in terms of accounting and NU. Such differences are deferred tax assets.
The decision to maintain IT accounting is made by each organization independently and is enshrined in the accounting policy.
Formulas for calculation
SHE, according to clause 21 of PBU 18/02, is determined by the following expression:
Deferred tax asset = Temporary difference * current tax rate (for 2018 - 20%)
Tax-type assets reduce actual and increase imputed taxes in subsequent periods of time.
That is, when the period of recognition of accounting costs in accounting or the formation of income in accounting occurs, inverse difference: the conditional tax becomes greater than the current one. At this moment IT decreases.
If there is a disposal of an object, an operation that led to the formation of an ONA, then the amount from account 09 is written off to the financial results account - 99.
Typical wiring
Let's define invoice correspondence to reflect operations related to increasing and decreasing IT:
| Action | Debit | Credit |
|---|---|---|
| Emergence | 09 | 68 |
| Fund closure | 68 | 09 |
| Disposal of an origination object | 99 | 09 |
Examples
Let's prepare an overview of specific situations on the formation of turnover on account 09.
Increase
PJSC "Mask" in accepting income and expenses for the tasks of calculating tax amounts uses the method of accounting for final payment.
On February 10, 2017, the company purchased self-tapping screws from JSC Stolb for the amount of 90,000 rubles, incl. VAT – RUB 13,728.81 Inventory materials are transferred for use in the production process.
Based on the results of the 1st quarter of 2017, Maska PJSC made only partial payment for the supplied self-tapping screws, namely RUB 70,000, incl. VAT RUB 10,677.97
The tax rate is 20%.
- The accounting records fixed costs in the amount of RUB 76,271.19. (90,000 - 13,728.81).
- In NU the costs amounted to 59,322.03 rubles. (70,000 - 10,677.97).
- We determine the deductible temporary difference - 16,949.16 rubles. (76,271.19 - 59,322.03).
As of April 20, 2017, payment obligations to JSC Stolb were fulfilled in full.
Postings:
| Debit | Credit | Amount, rub. | Business transaction |
|---|---|---|---|
| 10 | 60 | 76271,19 | Self-tapping screws accepted for accounting |
| 19 | 60 | 13728,81 | Input VAT |
| 60 | 51 | 70000,00 | Partial payment of goods and materials |
| 09 | 68.04.2 | 3389,83 | The amount of IT increased (16949.16 * 20%) based on the results of the 1st quarter of 2017. |
| 60 | 51 | 20000,00 | Final delivery fee |
| 68.04.2 | 09 | 3389,93 | Closing ONA |
| 99 | 09 | 3389,93 | The amount is written off |
At a loss
The organization Dorma LLC sold a milling machine, which is an operating system, on May 20, 2017. The sale brought the company a negative result in the amount of 210,000 rubles. At the time of transfer of ownership, the remaining useful life was 7 months.
In the accounting system, the existing losses will be attributed to the final economic result immediately in May, and in the national accounting system they will be distributed proportionally over seven months (Article 268 of the Tax Code of the Russian Federation). As a result, the VR is determined in the amount of 210,000 rubles.
From June to December 2017, every month NU will incur expenses in the amount of 6,000 rubles. (42,000 / 7 months).
The debit balance from account 09 will be written off with the following postings:
Amount adjustment
Until January 1, 2017, PJSC Prestige did not introduce the application of PBU 18/02 into its accounting policy. And as a result of the inventory, I discovered an error in the accrual of OTA in 2016 in the amount of 1000 rubles. A decision was made to make an adjustment in order to correct the accounting and achieve the reliability of accounting information. To do this, the specialist prepares an accounting certificate with the entries: D-84, K-09 for the amount of the discrepancy.
Accrual
Based on the results of work in 2016, the company Mars JSC established that the financial result of its activities for the year was a loss in the amount of 100,000 rubles. In accounting, cash losses will be reflected on the last day of the current year, and NU will be transferred to the next period.
Postings at the end of 2016 will be:
| date | Amount, rub. | Operation | Debit | Credit |
|---|---|---|---|---|
| 31.12.2016 | 20000,00 | SHE from the amount of loss | 09 | 68 |
Emergence
According to the accounting records of the company DSK for 2015, an amount of fixed assets depreciation was calculated equal to 1 million rubles. At NU, these expenses amounted to 800,000 rubles, and VVR amounted to 200,000 rubles. The company's revenue is 35 million rubles.
The accountant prepared following entries:
| Action | Sum | Debit | Credit |
|---|---|---|---|
| Profit | 35000000 | 62 | 90.01 |
| Depreciation costs | 800000 | 20.01 | 02 |
| Costs - VVR | 200000 | 20 (BP) | 02 |
| Write-off of expenses | 800000 | 90.2 | 20 |
| Closing of VVR | 200000 | 90.2 | 20 (BP) |
| Fin. result | 34200000 | 90.9 | 99 |
| Calculation of NNP (20%) | 684000 | 99 | 68 (calculation of NNP) |
| Reflection of SHE | 40000 | 09 | 68 |
Write-off
Let's use the conditions of the previous situation and assume that Mars JSC in the 1st quarter. 2017 reached a profitable result with an amount of 1 million rubles. It was decided to reduce the tax amount due to the loss of the previous year:
| date | Amount, rub. | Operation | Debit | Credit |
|---|---|---|---|---|
| 31.03.2017 | 20000,00 | Repayment of ONA | 68 | 09 |
Account balance
If at the end of the reporting period there is a balance on account 09, this means that part of it has not been repaid, for example, if a company has made a loss for the second reporting period in a row, there is no tax amount to pay and it is not possible to apply it. Then the losses are transferred to subsequent, perhaps more successful periods for the company.
How to close
If at the end of the tax period there is a balance in the debit of account 09, and the current amount of tax payable is zero, then closing the balance can only be done in the next period.
The book value of IT is revised when periodic reporting is prepared and is reduced if there is no possibility of applying a deduction in taxable profit.
Deferred tax asset is an effective tool for applying PBU 18/02 on the way to improving financial policy standards. The calculated deferred income tax in accounting and regulated reporting allows completely prevent the occurrence of deviations in the recognition of income and expenses.
This instruction provides additional information on this account.
Account 09 shows information about deferred tax assets (DTA), which are formed due to differences in tax and accounting accounting, when a difference is formed between the income tax calculated on the basis of accounting and tax data.
The deferred asset that has arisen is taken into account in the debit of the account; in the credit it is repaid. The asset in question is formed and accounted for on account 09 for a separate transaction or operation.
That is, IT is part of the income tax deferred for payment at a later date.
When forming a balance sheet based on the results of the year, the amount of the deferred asset formed during the year and not repaid must be transferred to line 1180 in the amount of the balance in the debit of account 09.
Why do deferred tax assets arise?
Sometimes the indicators reflected for the same transaction differ in tax and accounting; in particular, this can be observed in the order of reflecting expenses and income for individual objects, for the purpose of accounting and calculating profit tax.
The tax calculated according to accounting data is called conditional, according to tax data - current. It is the latter that needs to be listed based on the results of each period. When calculating these indicators at the end of the period, a difference arises, entailing the formation of a deferred asset and the need for its future reduction in future periods.
Deferred tax assets appear if expenses for specific transactions are shown in accounting in the current period (upon the fact of their establishment), and in tax - in future periods.
Similarly, deferred tax assets are created if income is recorded for income tax purposes before it is shown in the books.
A few examples when this can happen:
- When a loss is established at the time of disposal of the fixed assets upon sale;
- When creating only in accounting a reserve for paying vacation pay to staff;
- When identifying a loss based on the results of annual activities and transferring it to future periods in order to determine the tax burden;
- With different methods for calculating depreciation charges;
- In case of excessive tax transfer and non-refund;
- When forming accounts payable for purchased assets, if income and expense indicators are recognized on a cash basis;
- In other cases where there is a temporary difference in cost recognition.
In the cases under consideration, the accounting profit is less than the tax profit, as a result of which the conditional tax in accounting turns out to be less than the actual tax payable (the conditional tax is less than the current one) - as a result of this phenomenon, a deferred tax asset arises.
Formula for calculating deferred tax assets (DTA):
SHE = expenses recorded in accounting. accounting in the current period, and in cash. accounting in subsequent periods (or income recorded in cash accounting in the current period, and in accounting in subsequent periods) * rate
Subsequently, when accounting expenses are recognized in taxation, the opposite situation will form - tax profit and current tax will be less than accounting profit and conditional tax, as a result of which IT is repaid. A similar reduction in the deferred asset is observed with the subsequent recognition of tax income in accounting.
The formula for calculating the amount to reduce deferred tax assets (DTA):
Amount to be repaid = expenses written off in accounting. accounting in the previous period, and cash. accounting in the current period) (or income shown in cash accounting in the previous period, and in accounting in the current period) * rate
IT is a type of asset, the value of which in future periods gradually reduces the current tax payable, while the conditional tax according to accounting data increases.
Video lesson “Accounting for deferred tax assets”
In the video lesson, expert teacher of the site Gandeva N.V. (chief accountant) explains how the organization’s deferred tax assets are formed and accounted for. To view the video, click below ⇓
You can follow the link for slides and presentation for the lesson.
Account 09. Reflection of deferred tax assets
Account 09 summarizes data on the movement of deferred tax assets.
By debit, an emerging asset is accepted for accounting when accounting profit and the conditional tax on it exceed similar tax indicators. The amount entered into the debit of account 09 is calculated according to the first formula indicated above - the product of the difference in income (or expenses) by the rate (20% in 2016)
The credit records the amount to be reduced (repaid) of the asset indicated in the debit, received upon subsequent recognition of income in accounting or expenses in taxation. The amount contributed to the credit of account 09 is determined by the second formula. At the same time, the tax asset reflected for a specific transaction in debit 09 is gradually fully repaid.
If the object, upon receipt of which a deferred asset was formed, is disposed of, then the ONA for it, recorded in debit 09, should be written off to debit 99 of the account intended for recording the financial result.
Analytics on the account is carried out for each operation or transaction in relation to which it arose.
Postings to reflect the above transactions:
Formation of deferred tax assets when carrying forward annual losses to future periods
The loss identified based on the results of work within 12 months must be taken into account in the accounting department on the last day of the 12th month of the year. For purposes of calculating income tax, this type of expense must be recognized gradually as profits are calculated. In this case, the company is faced with the formation of a deferred asset, which must be reflected on account 09 on the last day of the year and gradually written off in future periods upon receipt of profit. The write-off is carried out on the last day of each period until it is repaid in full.
Example:
At the end of 2016 the organization summed up the results of its activities and established its negative value - the loss amounted to 800,000 rubles. This loss in accounting will be shown through appropriate entries upon detection (December 31), and in taxation it will be transferred to future periods. Due to such differences, ONA is formed.
Amount of deferred asset:
SHE = 800,000 * 20% = 160,000 rub.
The calculated value is shown as ONA on the last day of 2015.
Profit according to tax information for the first quarter. – 450,000 rubles, for 6 months. – 1,280,000 rub.
The company recognized this tax loss as follows:
- for the first quarter 2016 – share of loss for 2015 RUB 450,000;
- in 6 months 2016 – the entire amount of loss for 2015. 800,000 rub.
On the last day of each period, a double entry was made to repay the deferred asset:
- For the first quarter – 450,000 * 20% = 90,000 rub.;
- In 6 months – (800,000 – 450,000) * 20% = 70,000 rub.
Postings for this example:
Formation of deferred tax assets upon sale of fixed assets
The sale of an object (if this is not the main activity) is carried out through 91 accounts, on the debit of which expenses are recorded in the form of the residual value of the object (the original cost, reduced by the amount of depreciation charges made), on the credit - income in the form of receipts from the buyer. If the debit indicator exceeds the credit indicator, then the result from the sale of the fixed assets will be negative - the company will incur a loss.
This type of expense can be taken into account immediately in accounting, but in tax accounting it must be gradually written off in equal parts monthly over a time period determined by the formula:
Term (in months) = Useful life (in months) – In fact, the period of use of the OS (in months)
The last indicator is calculated starting from the 1st month after the asset was taken into account and ending with the month of sale.
Example:
The company purchased an OS, the period of use of which is set at 60 months. Month of start of operation – January 2013. In May 2016 The OS is for sale.
The transaction for the sale of fixed assets was unprofitable, the amount of loss = 50,000 rubles.
The period during which this expense will be recognized in tax accounting = 60 – 40 = 20 months.
The procedure for recording income and expenses for accounting and for calculating income tax differs. This leads to the fact that the amount calculated from accounting profit does not coincide with the income tax reflected in the tax return.
To reflect differences in the amount of tax, PBU 18/02 “Accounting for income tax calculations” was introduced, which:
Divides differences in the tax base into permanent (if any income/expense is reflected in accounting and is never accepted when calculating the tax base, or vice versa, is accepted when calculating the tax base and is not subject to reflection in accounting) and temporary (when income/ expenses are reflected in accounting in one reporting period, and accepted for taxation in another reporting period). Permanent differences lead to the emergence of permanent tax liabilities (assets), lead to the emergence of deferred tax assets and deferred tax liabilities;
Provides for the reflection of income tax in the following order:
Conditional income/income tax expense (equal to the product of accounting profit and the income tax rate) is adjusted by the amount of deferred tax assets, deferred tax liabilities, and permanent tax liabilities (assets). The result is the amount of income tax reported on the tax return.
Definition of the term "deferred tax asset"
Under deferred tax asset refers to that part of deferred income tax that should lead to a reduction in income tax in subsequent reporting periods.
In other words, a deferred tax asset arises if the profit before tax in accounting is less than in tax accounting, and this difference is temporary.
Deferred tax asset = temporary difference * income tax rate.
In accounting, deferred tax assets are reflected in the account of the same name. In the financial statements, deferred tax assets are reflected on line 1180 of the balance sheet and line 2450 of the profit and loss statement.
Example
Company B calculates depreciation in accounting using the reducing balance method and it amounted to 150 thousand rubles, and for calculating income tax - using the linear method, and it amounted to 50 thousand rubles. There are no other differences between accounting and tax accounting. Profit before tax according to accounting data is equal to 300 thousand rubles, according to income tax, accordingly, 400 thousand rubles. Income tax rate = 20%.
The difference between depreciation in accounting and tax accounting was 100 thousand rubles. (= 150 thousand rubles -50 thousand rubles).
This is a temporary difference, because - upon expiration of the useful life of the equipment, it will be fully depreciated both in accounting and tax accounting;
This difference gives rise to a deferred tax asset because the tax base is greater than pre-tax profit in accounting.
The amount of deferred tax asset = 20 thousand rubles. (temporary difference 100 thousand rubles * income tax rate 20%).
If the calculation is correct, the amount of income tax calculated according to the rules of PBU 18/02 will be equal to the amount of tax reflected in the tax return.
Current income tax (PBU 18/02) =
Conditional income tax expense is 60 thousand rubles. (profit before tax according to accounting data 300 thousand rubles * profit tax rate 20%)
+
Deferred tax asset 20 thousand rubles.
=
80 thousand rubles.
Current income tax (declaration) =
Tax base 400 thousand rubles.
*
Profit tax rate 20%
= 80 thousand rubles.
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Deferred tax asset: details for an accountant
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- Temporary tax differences: causes and accounting features
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When accounting, permanent and temporary differences are formed. It depends on this what the tax asset will be - permanent or deferred.
The permanent difference includes those amounts that participate in the formation of the balance sheet, but do not affect the taxable amount. This may include the payment of interest, the amount of which is not fully taken into account when calculating income tax. Also, permanent differences include those expenses or income that affect only the formation of the tax base. For example, a fixed asset has been acquired, the useful life of which in tax accounting is longer than in accounting.
Based on the foregoing, we can conclude that a permanent tax asset is the amount of tax that reduces the income tax payable to the budget in the reporting period in which it is generated.
A temporary difference occurs when the accounting and tax accounting amounts do not match, and the recognition of expenses is shifted in time. That is, in accounting, the amount is recognized in the reporting period in which the transaction was performed, and in tax accounting, part of the amount is transferred to the next period.
It is due to the temporary difference that a deferred tax asset is formed, that is, the reducing part of the tax is transferred to the next reporting period. To calculate the amount of the deferred tax asset, you need to multiply the temporary difference by the tax rate. As a rule, deferred tax is reflected in account 09.
The amount of the deferred tax asset is reflected in the income statement (Form No. 2). To obtain this information, open account 09 and calculate the difference between debit and credit.
In the process of economic activity of an organization, namely when maintaining records, the following situation may arise: when recognizing income or expenses, accounting amounts differ from tax ones. This may arise when using different depreciation methods. A so-called deferred tax asset (DTA) arises, which is formed due to deductible temporary differences. The accountant must write off this SHE when the object is disposed of.
Instructions
To obtain information about the movement and availability of a deferred tax asset, open account card 09, this is where all the information is located. When creating a deductible temporary difference, multiply it by the income tax rate. The difference may arise in the case of depreciation, when overpaid tax, when recognizing business expenses in the cost of goods sold, and in other cases.
For example, an organization purchased a computer for 35,400 rubles, including VAT of 5,400. After some time, it was decided to sell office equipment for 236,000 rubles, including VAT of 3,600 rubles. The amount of depreciation in accounting was 8,000 rubles, and in tax accounting – 7,020 rubles. The deductible temporary difference will be 980 rubles, and the deferred tax asset will be 980*24%/100=235 rubles.
In accounting, reflect this as follows: D62 K91 subaccount “Other income” - 23,600 rubles - revenue from the sale of a computer is reflected; D91 subaccount "Other expenses" K68 - 3600 rubles - the amount of VAT is accrued; D01 subaccount K01 subaccount "Disposal of fixed assets" - 30,000 rubles - the amount of the initial cost of the computer is charged to the "Disposal" account; D02 K01 - - 8000 rubles - the amount of depreciation is written off according to accounting data; D91 subaccount "Other expenses" K01 - the residual value of the fixed assets is written off; D99 K09 - 235 rubles - the amount of the deferred amount is repaid tax liability; D68 K99 – 235 rubles – reflects the amount of permanent tax liability.