Fixed assets form the basis of the organization's material and technical base, determine its technical level, assortment, quantity and quality of products, work performed, and services provided.

In accordance with PBU 6/01 “Accounting for fixed assets”, when accepting assets for accounting as fixed assets, the following conditions must be simultaneously met:

• 1) their use in the production of products, when performing work or providing 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;
• 2) use for a long time, i.e. a period lasting more than 12 months, or the normal operating cycle if it exceeds 12 months;
• 3) the organization does not intend to subsequently resell these assets;
• 4) the ability to bring economic benefits (income) to the organization in the future.

Assets in respect of which the above conditions are met and with a value within the limit established in the accounting policies 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 useful life of an item of fixed assets is the period during which its use generates income for the organization. For certain groups of fixed assets, the useful life is determined based on the quantity of products (volume of work in physical terms) expected to be received as a result of the use of this object.

The accounting unit for fixed assets is an inventory item. An inventory item of fixed assets is recognized as:

• object with all fixtures and fittings;
• a separate structurally isolated object designed to perform certain independent functions;
• a separate complex of structurally articulated objects that constitute a single whole and are intended 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 item.

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

Synthetic accounting of fixed assets is maintained on account 01 “Fixed Assets”. Fixed assets intended exclusively for provision by an organization for a fee for temporary possession and use or for temporary use for the purpose of generating income are reflected in accounting and financial statements as part of profitable investments in tangible assets.

Organizations use a single standard classification of fixed assets, according to which fixed assets are grouped according to the following characteristics: industry, purpose, type, accessory, nature of use (Fig. 3.1). Grouping fixed assets by industry (industry, agriculture, transport, etc.) allows you to obtain data on their value in each industry.

According to their purpose, the organization's fixed assets are divided into production fixed assets of the main activity, production fixed assets of other types of activities, and non-productive fixed assets.

By type, fixed assets of organizations are divided into the following groups: buildings, structures; working and power machines and equipment; measuring and control instruments and devices; Computer Engineering; vehicles; tool; production and household equipment and supplies; working, productive and breeding livestock; perennial plantings; on-farm roads, etc. Fixed assets also include capital investments in radical land improvement (drainage, irrigation and other reclamation works) and in leased fixed assets. Fixed assets include land plots owned by the organization and environmental management facilities (water, subsoil and other natural resources). The classification of fixed assets by type forms the basis of their analytical accounting. According to the nature of use, fixed assets are divided into those in operation, stock (reserve), stages of completion, additional equipment, reconstruction and partial liquidation, conservation.

Depending on the existing rights to objects, fixed assets are divided into:

• owned by an organization (including leased);
• located in the organization's operational management or economic control;
• received by the organization for rent.

Fixed assets are reflected in accounting and reporting in monetary terms and are characterized by initial, replacement and residual value.

At their original cost, fixed assets are accepted for accounting. The procedure for forming the initial cost of fixed assets depends on the method of their receipt.

The initial cost of fixed assets acquired for a fee from other organizations and individuals, as well as manufactured by the organization itself, is determined based on the actual costs of constructing or purchasing these objects. The actual costs for the acquisition, construction and production of fixed assets are:

• amounts paid in accordance with the contract to the supplier (seller), as well as amounts paid for delivering the object and bringing it into a condition suitable for use;
• amounts paid to organizations for carrying out work under construction contracts and other contracts;
• amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;
• customs duties and customs fees;
• non-refundable taxes, state duties paid in connection with the acquisition of fixed assets;
• remunerations paid to the intermediary organization through which the fixed asset was acquired;
• other costs directly related to the acquisition, construction and production of fixed assets.

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

The initial cost of fixed assets contributed by the founders on account of their contributions to the authorized (share) capital (fund) is determined based on their monetary value agreed upon by the founders (participants) of the organization.

If fixed assets are received from other organizations and persons free of charge (under a gift agreement), their initial value is recognized as the current market value on the date of acceptance for accounting as investments in non-current assets. The initial cost of unaccounted for fixed assets identified during the inventory process is also determined as the current market value on the date the objects were accepted for accounting.

When acquiring fixed assets under contracts that provide for the fulfillment of obligations (payment) in non-monetary means, the initial cost is determined by the value of the assets transferred or to be transferred by the organization. The value of these assets is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets. If it is impossible to determine the value of assets transferred or to be transferred by an organization, the value of fixed assets received by the organization under contracts providing for the fulfillment of obligations in non-monetary means is determined based on the cost at which similar fixed assets are acquired in comparable circumstances.

Regardless of the method of obtaining fixed assets, their initial cost also includes the actual costs of the organization for delivering the objects and bringing them into a condition suitable for use (costs of assembly, installation, adjustment, technical testing).

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

The initial cost of fixed assets accepted for accounting is repaid by calculating depreciation charges. In the balance sheet, fixed assets are reflected as part of non-current assets at their residual value, which is defined as the difference between the original cost and the amount of accrued depreciation.

The initial cost reflected in accounting when putting a fixed asset into operation is not subject to change, except in cases established by the legislation of the Russian Federation. Changes in the initial cost are allowed during completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.

When revaluing fixed assets, their replacement cost is determined, which is the amount of money that must be paid on the date of revaluation if it is necessary to replace any object.

The difference between estimates at initial and replacement cost is that in the first case, the cost of fixed assets is expressed in prices in effect on the date of their acquisition (manufacturing, construction), and replacement cost is determined based on the cost of reproduction of previously acquired fixed assets on the date of revaluation .

Commercial organizations may revalue groups of similar fixed assets at current (replacement) cost no more than once a year (at the end of the reporting year). Subsequently, previously revalued fixed assets are subject to regular revaluation so that their value at which they are reflected in accounting and reporting does not differ significantly from the current (replacement) value. 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 results of the revaluation of fixed assets carried out at the end of the reporting year are subject to reflection in accounting separately.

The procedure for reflecting the results of revaluation in accounting depends on two factors:

• 1) whether the revalued fixed asset item was revalued in the past, or whether it is revalued for the first time;
• 2) what is the result of the revaluation made in the past (revaluation, markdown).

By revalued for the first time For fixed assets, the amount of revaluation is credited to the organization’s additional capital, and the amount of depreciation is included in other expenses. As a result of the revaluation of a fixed asset item, the amount of depreciation accrued on it is also adjusted. For this purpose, the conversion factor is determined as the ratio of the replacement cost of the object to the original one.

By previously overvalued For fixed assets, the procedure for reflecting the amounts of depreciation and revaluation depends on how their initial value changed as a result of previous revaluations.

markdown object, then if its value increases as a result of revaluation in a given reporting period, the amount of the revaluation within the amount of the previously made markdown is taken into account as part of the organization’s other expenses, and if it exceeds the amount of the markdown, then the difference is charged to additional capital. The amount of markdown on such objects made in this reporting period is included in other expenses of the organization.

If in previous reporting periods there were revaluation object, and in a given reporting period, as a result of revaluation, its replacement value has decreased, then the amount of the markdown is written off as a reduction in additional capital within the amount of the previously made revaluation, and if it exceeds the amount of the revaluation, then the difference is charged to other expenses. The amount of additional valuation for such objects made in this reporting period is charged to additional capital.

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

The objectives of accounting for fixed assets are:

• a) formation of actual costs associated with the acceptance of assets as fixed assets for accounting;
• b) correct execution of documents and timely reflection of the receipt of fixed assets, their internal movement and disposal;
• c) reliable determination of the results from the sale and other disposal of fixed assets;
• d) determination of actual costs associated with the maintenance of fixed assets (technical inspection, maintenance, etc.);
• e) ensuring control over the safety of fixed assets accepted for accounting;
• f) analysis of the use of fixed assets;
• g) obtaining information about fixed assets necessary for disclosure in the financial statements.

Fixed assets are a part of property used as means of labor in the production of products, performance of work or provision of services or for the management of an organization for a period exceeding 12 months, or the normal operating cycle if it exceeds 12 months.

According to another definition, fixed assets (buildings, structures, machines, mechanisms, inventory, vehicles, etc.) are assets that are involved in economic activity for a long time and wear out gradually. They are transferred
their cost is based on the cost of the products manufactured with their help in parts. This is reflected in accounting using depreciation. The time during which fixed assets generate income for the organization or serve the purpose of its creation is called their useful life.

The objectives of fixed asset accounting are monitoring the safety of all fixed assets of the organization; correct documentation of receipts, movements and disposals, timely and accurate reflection in the accounting registers of the movement of fixed assets and their use; correct calculation of depreciation in accordance with established standards and timely reflection of these amounts in the accounts; identification of results from disposal and liquidation of fixed assets.

In accordance with PBU 6/01 “Accounting for fixed assets”, when accepting assets for accounting as fixed assets, the following conditions must be simultaneously met: their use in the production of products, when performing work or providing services, or for the management needs of the organization; long-term use, i.e. useful life exceeding 12 months, or normal operating cycle if it exceeds 12 months; the organization does not intend to subsequently resell these assets; the ability to bring economic benefits (income) to the organization in the future.

Organizations use a single standard classification of fixed assets, according to which they are grouped according to the following characteristics: industry, purpose, type, accessory, use. Grouping fixed assets by industry (industry, agriculture, transport, etc.) allows you to obtain data on their value in each industry.

According to their purpose, the organization's fixed assets are divided into production fixed assets of the main activity, production fixed assets of other industries, and non-productive fixed assets.

By type, fixed assets of organizations are divided into the following groups: buildings, structures; working and power machines and equipment; measuring and control instruments and devices; Computer Engineering; vehicles; tool; production and household equipment and supplies; working, productive and breeding livestock; perennial plantings; on-farm roads, etc. Fixed assets also include capital investments in radical land improvement (drainage, irrigation and other reclamation works) and in leased fixed assets. Fixed assets include land plots owned by the organization and environmental management facilities (water, subsoil and other natural resources).

The classification of fixed assets by type forms the basis of their analytical accounting.

According to the degree of use, fixed assets are divided into those in operation, stock (reserve), stage of completion, additional equipment, reconstruction and partial liquidation, conservation.

Depending on the existing rights to objects, fixed assets are divided into: those owned by the organization (including those leased); located in the organization's operational management or economic control; received by the organization for rent.

A detailed list of fixed assets and their grouping by class is reflected in the All-Russian Classifier of Fixed Assets (OKOF). From the point of view of organizing and implementing the trading process, they can be classified into the following groups:

Buildings (stationary, mobile, collapsible kiosks and stalls);

Structures (access roads, loading and unloading overpasses, fences, stands, showcases);

Equipment and tools (electric motors, pumps, batteries, laboratory equipment, household tools);

Personal computers;

Furniture and trade equipment (counters, containers for storing goods, etc.);

Weighing equipment;

Shredding, cutting, packaging and thermal equipment;

Cash registers;

Refrigeration and compressor equipment;

Vending machines and semi-automatic machines;

Lifting and transport equipment (lifts, loaders, cranes);

Vehicles (electric cars, trolleys, conveyors, carts, cars);

Office equipment;

Special clothing;

Printed publications;

Other fixed assets (carpets, mirrors, etc.).

There are initial, residual and replacement costs of fixed assets. In accounting, fixed assets are reflected, as a rule, at their original cost, which is determined for objects manufactured at the enterprise itself, as well as purchased for a fee from other organizations and individuals - based on the actual costs of constructing or purchasing these objects, including delivery costs , installation, installation; contributed by the founders on account of their contributions to the authorized capital (fund) - by agreement of the parties; fixed assets received from other organizations and persons free of charge, as well as unaccounted for fixed assets - at market value as of the date of capitalization; acquired under contracts providing for the fulfillment of obligations (payment) in non-monetary means - at the cost of assets transferred or to be transferred by the organization. The value of these assets is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets. If it is impossible to determine the value of assets transferred or to be transferred by an organization, the value of fixed assets received by the organization under agreements providing for the fulfillment of obligations with non-monetary means is determined based on the cost at which similar fixed assets are acquired in comparable circumstances.

The residual value of fixed assets is determined by subtracting the depreciation of fixed assets from the original cost.

Organizations may not more than once a year (as of January 1 of the reporting year) revalue fixed assets in whole or in part at replacement cost by indexation or direct recalculation at documented market prices. The amount of revaluation of a fixed asset object as a result of revaluation is credited to the organization’s additional capital (account 01 “Fixed assets” is debited, account 83 “Additional capital” is credited). The procedure for accounting for the revaluation of fixed assets is determined by PBU 6/01 “Accounting for fixed assets”. The amount of depreciation of an item of fixed assets as a result of revaluation is credited to the account of retained earnings (uncovered loss).

The amount of revaluation of an item of fixed assets, equal to the amount of its depreciation carried out in previous reporting periods and attributed to the account of retained earnings (uncovered loss), is charged to the profit and loss account of the reporting period as income.

When a fixed asset is disposed of, the amount of its revaluation is transferred from the organization’s additional capital to the organization’s retained profit (D-t account 83 “Additional capital” - K-t account 84 “Retained profit (uncovered loss).”

The results of the revaluation of fixed assets carried out by the organization on a voluntary basis are taken into account for tax purposes. The amount of additional capital written off upon disposal of fixed assets will not be taken into account for tax purposes.

Fixed assets represent means of labor that participate in the production process for a long time (more than a year) and at the same time retain their natural form. Their cost is transferred to finished products in parts, as depreciation is calculated.

Fixed assets are classified according to various criteria:

By purpose

· production fixed assets of the main activity;

· production fixed assets of auxiliary and service industries;

· non-productive (housing, communal and cultural purposes).

By type fixed assets are divided:

· buildings (production workshops, warehouses, administrative and residential buildings);

· structures (coolers, irrigation structures, indoor current);

· transmission devices (pipelines, electrical networks);

· vehicles (cars, tractors, autocars);

· production and household equipment (workbenches and work tables, office furnishings);

· machines and equipment (electric motors, measuring instruments, computer equipment);

· tools (electric drills);

· land;

· environmental management facilities;

· working and productive livestock;

· perennial plantings and others.

By scope of rights fixed assets are divided into:

· owned by an organization (own), including leased;

· received by her for rent (rented);

· located in the organization’s operational management or economic control;

· received by the organization free of charge for trust management.

By degree of use fixed assets are divided into:

· in operation (operating and inactive);

· in stock (in reserve);

· for conservation (decommissioning of individual OS objects due to a reduction in production or a change in the product range);

· in the stage of completion, additional equipment, reconstruction and partial liquidation.

· The accounting unit for fixed assets is an inventory item.

There are four types of valuation of fixed assets:

· Initial cost, which is formed at the moment the object is accepted into operation.

The initial cost of fixed assets acquired for a fee is recognized as the amount of the organization's actual costs for the acquisition, construction and production, excluding VAT and other refundable taxes.

Actual costs are:

1) amounts paid to the supplier;

2) amounts paid under a construction contract;

3) payment for information and consulting services;

4) registration fees, government fees, customs duties and fees;

5) non-refundable taxes paid upon acquisition of fixed assets;

6) other costs.

· Restorative– the cost of acquiring or constructing an object based on current prices at the moment.

· Residual is a calculated value defined as the difference between the original (replacement) cost and wear and tear. At their residual value, fixed assets are reflected in the balance sheet.

· Liquidation– the cost of scrap, spare parts and other things remaining after dismantling and liquidation of the fixed asset.

Fixed assets costing no more than 20,000 rubles per unit or another limit established in the accounting policy based on technological features, as well as purchased books, brochures, etc. publications are allowed to be written off as production costs (sales costs) as they are released into production or operation. Accounting for such objects is carried out on account 10 “Materials”, and write-offs are made on accounts 20, 23, 25, 26, 44.

Any production is possible only with the use of means of production, which are divided into objects of labor (raw materials, supplies, purchased semi-finished products) and means of labor (machines, machines). The inclusion of an object in the means of labor is determined not by external signs, but by the role it plays in the production process.

Fixed assets are tangible assets that operate for a long time (more than one year), both in the sphere of material production and in the non-productive (social) sphere. These include: real estate (land plots, buildings, structures, perennial plantings and other objects firmly connected to the ground, the movement of which is impossible without damaging their purpose), vehicles, equipment, fishing gear, industrial and household equipment, adult workers and productive livestock, special tools and other fixed assets.

Accounting for fixed assets at an enterprise is organized in accordance with IFRS 16 “Fixed Assets”. This standard defines the methodology for accounting for fixed assets owned by an entity under the right of ownership, economic management or operational management.

The unit of accounting for fixed assets is an inventory object, that is, a completed device, item or set of items with all accessories and fixtures. Inventory objects are divided into simple (single) and complex, consisting of several items. A sign of the isolation of one type of inventory objects from another is the performance of independent functions by them.

An important condition for the correct organization of accounting of fixed assets is their classification.

Depending on the nature of participation in the production process, fixed assets are divided into production and non-production.

Production fixed assets include objects directly involved in the production process, with the help of which the impact on objects of labor in the manufacture of products is carried out (machines, equipment, tools, etc.) or which create the necessary material conditions for production (buildings, structures, transfer devices ). A general economic indicator characterizing the use of fixed assets is capital productivity, which is understood as production per unit of fixed assets in physical or monetary terms.

Non-production fixed assets are means for consumer use. They are intended to serve the cultural and everyday needs of the team (buildings, structures, equipment for housing and communal services, healthcare, education, culture, etc.).

Based on ownership, fixed assets are divided into owned and leased.

Own assets are fixed assets that belong to the entity and are reflected on its balance sheet.

Leased - fixed assets received from another entity under a lease agreement for the period specified in it. During the current lease, the lessor records them on the balance sheet, and the lessee - on the off-balance sheet account “Leased fixed assets”. Under the terms of a financed lease, in the tenant's accounting, the leased property is accounted for as an asset in the accounts "Land", "Buildings and Structures", "Machinery and Equipment, Transmission Devices", "Vehicles", "Other Fixed Assets", using the subaccount "Leased Fixed Assets". facilities".

Based on the nature of their use, fixed assets are divided into active, inactive (mothballed) and in reserve.

Operating assets include those that are in operation; inactive assets are temporarily unused fixed assets due to conservation or other reasons; those in reserve include objects that constitute a reserve formed on a planned basis to replace existing ones.

Based on their material composition, fixed assets are divided into inventory and non-inventory. Inventory objects include objects that have material content and can be measured and counted in kind (buildings, structures, machinery, equipment). Non-inventory includes capital investments in land, forests and water areas (except for structures), i.e. costs that do not have a material form (layout of land plots, uprooting of areas for arable land, capital costs of leased fixed assets, etc.).

In each subject, fixed assets, depending on the intended purpose and functions performed, are divided into the following types (groups, subgroups): land; building; structures; transfer devices; machines and equipment (including power machines and equipment; working machines and equipment; measuring and control instruments and devices, laboratory equipment; computer technology; other machines and equipment); vehicles; tool; production equipment and supplies; household equipment; working and productive livestock; perennial plantings; capital costs for land improvement (without structures); other fixed assets. Each of the above groups of fixed assets includes:

land - the quantity and value of land acquired by a subject on the basis of ownership or permanent land use rights. Ownership or the right of permanent land use of land must be confirmed by the “Act of ownership of a land plot, the right of permanent land use.” An inventory object is each land plot for which such an Act has been issued;

buildings are architectural and construction objects, the purpose of which is to create conditions for work, housing, social and cultural services for the population and storage of material assets.

Each separate building is considered an inventory object;

structures - engineering and construction objects intended to carry out the production process by performing certain functions not related to changing objects of labor (mine shaft, oil well, dam, overpass, bridge, highway). An inventory object is each individual building with all the amenities that form one whole with it;

transmission devices - devices for transmitting electrical, thermal or mechanical energy (power lines, transmissions, pipelines). An inventory object for electrical networks, for example, is a line from a power plant switchgear or from generator terminals to switchgears, receiving substations and from substations to transformer room feeders;

cars and equipment.

An inventory object is each machine, unless it is part of another inventory object, including its constituent fixtures, accessories, devices, fences, and foundation. This group of fixed assets consists of five subgroups:

• 1) power machines and equipment - generator machines that produce thermal and electrical energy; machines-engines that convert various energy into mechanical energy, i.e. in motion energy (tractors and self-propelled chassis, steam engines, turbines, internal combustion engines, electric motors);
• 2) working machines and equipment - machines, apparatus and equipment intended for mechanical, thermal and chemical impact on the subject of labor in the process of creating labor products (screw-cutting lathes, sawmill frames);
• 3) measuring and regulating instruments and devices, laboratory equipment - instruments and devices for measuring, regulating production processes, as well as instruments and equipment used in laboratories (dispensers, ammeters, microscopes);
• 4) computer technology - machines, devices, instruments designed to speed up and automate processes (computers, control and other computers);
• 5) other machines and equipment - machines, apparatus and other equipment (equipment for telephone exchanges, radio centers, fire engines);

vehicles - vehicles designed to move people and goods (rolling stock of road, rail and water transport, horse-drawn vehicles). An inventory object is a separate object with all related fixtures and accessories;

tools - mechanized and non-mechanized manual tools or objects attached to machines for processing metals, wood, etc. (cutting, impact, pressing and compacting tools). An inventory object is only those items that are not part of another inventory object;

production equipment and accessories - items for production purposes that serve to perform or facilitate production operations; equipment promoting labor protection; containers for storing liquid, bulk and other materials; industrial items. Inventory object - an item that is not part of any other inventory object and has independent meaning;

household equipment - office and household items (tables, cabinets, carpets).

An inventory object is every object that has independent significance; working and productive livestock. Draft livestock - horses, oxen, camels and other working animals; productive livestock - cattle, stud stallions and brood mares, stud camels and dams, deer, dam deer and males (stags), stud boars and sows, goats, ewes and stud rams.

An inventory object is each adult animal;

perennial plantings - artificial perennial plantings, regardless of their age (fruit and berry trees, vineyards, perennial flower plantations, rose plantations, hedges, shelter plantings). Young plantings are counted separately from those that have reached full development (beginning of fruiting, crown closure);

capital costs for land improvement (without structures) - non-inventory costs for measures for surface improvement of land for agricultural use (land planning, uprooting areas for arable land, clearing fields of stones);

other fixed assets - library collections, sports equipment and others.

An important element in reporting is the valuation of fixed assets.

In the accounting of fixed assets, the initial, current, book value, sales value, liquidation value and depreciable value of fixed assets are distinguished.

Initial (historical) cost - the cost of the actual costs incurred for the construction or acquisition of fixed assets, including paid non-refundable taxes and fees (for example, VAT paid when purchasing cars, state duty paid when drawing up a purchase and sale agreement), as well as costs delivery, assembly, installation, commissioning, interest on a loan provided for the construction period (such costs are capitalized due to the duration of the loan), and any other costs directly related to bringing the asset into working condition for its intended use.

The initial cost of fixed assets is formed as follows:

• 1) for land plots acquired under the right of ownership or permanent land use, the initial cost includes: the purchase price specified in the Act, commissions to real estate agents, payment for services for drawing up a purchase and sale agreement, taxes and fees arising in this case, preparation costs land for its intended use (demolition of old buildings minus income from the sale of materials obtained during dismantling of the building, cleaning, leveling), etc.;
• 2) for purchased machines and equipment that require and do not require assembly and installation, the initial cost consists of the purchase price, transportation costs, including insurance during transportation, installation, testing to check the suitability of machines and equipment for operation, etc. The cost of repairing damaged machinery and equipment during installation is included in operating costs. If fixed assets are purchased on credit, the interest paid is a current expense and is not included in the initial cost of the property;
• 3) for acquired buildings and structures, the initial cost includes the acquisition price, payment for services for the transaction for the purchase of real estate, and fees arising in this case, paid by the buyer;
• 4) when constructing buildings and structures using an economic method, the initial cost includes all construction costs: building materials, equipment, work of construction machinery and mechanisms, wages of workers, a corresponding share of overhead costs, payment for the services of architects, lawyers, insurance costs during the construction period , interest on loans provided for the construction period, costs of purchasing a construction permit, cost of design and estimate documentation, etc.;
• 5) when acquiring land, buildings or structures as one whole in order to use each for its intended purpose, when registering it is necessary to differentiate the initial cost of these objects, since buildings and structures have a limited service life and are subject to wear and tear. The use of land is not limited, therefore it is not a depreciable tangible asset. If only a plot of land is intended for use, and buildings, structures, fruit and other plantings are subject to demolition (uprooting), then no distinction is made in value, and the acquired object is considered to be land. Demolition costs, minus income from the sale of both the object as a whole and individual parts received during disassembly, are taken into account in the initial cost of the land;
• 6) for buildings and structures erected by contract, the initial cost is determined by the contractual cost of work on the construction of the facility and the costs of purchasing equipment, if its cost was paid by the customer; for fixed assets contributed by the founders as part of their contribution to the authorized capital, the initial cost is determined at the price agreed upon between the participants;
• 7) for fixed assets manufactured by the entity itself or acquired for a fee, the initial cost consists of the sum of the actual costs of acquisition, delivery and other acquisition costs with the addition of the amount of depreciation for the acquired objects (for equipment requiring installation, including the recipient’s installation costs) ;
• 8) for fixed assets received from other legal entities or individuals free of charge, the initial cost is specified in the transfer documents (for equipment requiring installation, including delivery and installation costs) or determined expertly (by a professional appraiser);
• 9) for objects received as a result of an exchange transaction, the initial cost is determined by the current value of the received fixed assets, which is equal to the current value of the transferred fixed assets, adjusted for the amount of money received (transferred). Both identical objects intended to be used for the same purpose, and objects for different purposes may be subject to exchange. When exchanging non-identical fixed assets, for example, a tractor for a truck, the received object will be reflected at the sales price of the transferred object, taking into account the amount contributed in the form of cash or goods;
• 10) for young animals transferred to the main herd, the initial cost is the actual cost of raising these animals;
• 11) for adult animals acquired to form the main herd, the initial cost is the acquisition costs, including delivery costs and other expenses associated with the acquisition;
• 12) for young plantings, the initial cost includes the actual costs of planting, care, replenishment, cleaning (minus the cost of the products received - fruits, berries, etc. at prices of use or sale) from the date of planting until the plantings are put into operation;
• 13) for fixed assets leased under financed lease terms - their cost is determined in accordance with accounting;
• 14) for capital costs for land improvement, the initial cost includes all actual costs for the work performed.

A change in the initial cost is allowed only in cases of additional capital investments or partial liquidation and dismantling of the facility, affecting the condition of fixed assets, which, in turn, increases or reduces the useful life.

Current value is the value of fixed assets at current market prices on a certain date. In order to bring the original cost of fixed assets into line with current prices on a certain date, a revaluation of objects is carried out, as a result of which fixed assets are reflected in accounting and reporting at their current value.

Book value is the original or current cost of fixed assets minus the amount of accumulated depreciation at which the asset is reflected in accounting and financial reporting.

Realization cost is the cost at which the exchange of fixed assets is possible between knowledgeable and independent parties ready to conduct a transaction.

Liquidation value is the cost of spare parts, scrap, waste and other valuable materials arising from the liquidation of fixed assets at the end of their useful life, minus the expected disposal costs, assessed at prices of possible use.

Depreciable cost is the difference between the initial and projected liquidation value, which is systematically distributed in the form of depreciation charges for the entity’s expenses over the entire useful or standard service life, while:

useful life is the period during which the enterprise expects to receive economic benefits from the use of fixed assets;

The standard service life is the period during which the enterprise accrues depreciation on fixed assets in accordance with established standards.

Accounting for fixed assets is carried out on active inventory accounts of the “Fixed Assets” subsection, which includes the following synthetic accounts: “Land”, “Buildings and structures”, “Machinery and equipment, transmission devices”, “Vehicles”, “Other fixed assets” ", "Construction in progress".

Accounting for fixed assets must ensure: correct documentation and timely recording of their receipt, movement and disposal; their assignment to financially responsible persons and control over their safety and rational use; timely, correct reflection in accounting of the amounts of accrued depreciation; reliable accounting of repair costs; timely and complete inventory and revaluation of fixed assets and reflection of their results in accounting; accurate reflection in the accounting of the results of sales and other disposals of fixed assets.

Fixed asset accounting is carried out at the enterprise in accordance with PBU 6/01 “Accounting for fixed assets” and method. instructions from the Ministry of Finance on fixed assets accounting.

OS– part of the enterprise’s property, cat. used in the production or management of products for a period exceeding 12 months and costing more than 20 thousand rubles. per unit

The organization uses a single standard OS classification, respectively. with cat OS are grouped according to the following criteria:

By industry(industry, agriculture, transport, etc.) grouping fixed assets allows you to obtain data on their value in each industry.

By purpose: production fixed assets of the main activity, production fixed assets of other industries, non-productive fixed assets.

By type: buildings, structures, power and working machines and equipment, measuring and control instruments and devices, computer technology, vehicles, tools, production and household equipment, working, productive and breeding livestock, perennial plantings, capital investments for radical land improvement , apartments, land plots.

By degree of use: those in operation, stock (reserve), stage of completion, retrofitting, reconstruction and partial liquidation, conservation.

Depending on their ownership, fixed assets are divided into: owned by the organization (including leased); located in the organization's operational management or economic control; received by the organization for rent.

Used OS are evaluated at original cost. This includes all the costs of the enterprise for the acquisition or construction of an object, etc. transport expenses, loading and unloading costs, customs, duty payments, registration fees, interest on loans, insurance payments and other costs associated with the acquisition of fixed assets.

The original cost remains unchanged throughout the entire period of use of the object at the enterprise until complete write-off, cr. track. case: revaluation of the operating system, reconstruction or modernization, partial liquidation of the object.

During the production process, OSs wear out, their quality decreases, but since the initial cost remains unchanged, then to calculate the true cost of the operating system, account 02 is used, for which OS wear accumulates.

If you subtract accumulated depreciation from the original cost, you get residual value of fixed assets, according to cat. OS are reflected in the public Finnish. cost

Replacement cost– the cost of a similar object, the same degree of deterioration in modern conditions at market prices.

13. Analytical accounting of fixed assets

Analytical accounting of fixed assets is carried out using standard forms of primary accounting documents approved by state decree. statistics commission No. 7 dated January 21, 2003

OS-1 – certificate of acceptance of transfer of OS

OS-2 – invoice for internal movement of OS

OS-3 – acceptance certificate for repaired OS

OS-4 – act of disposal of fixed assets

OS-6 – asset inventory card

OS-14 – equipment acceptance certificate

OS-15 – act of transfer of equipment for installation

OS-16 – act on identifying equipment defects.

The main register of analytical accounting of fixed assets is inventory cards.

Inventory cards are compiled in the accounting department for each inventory number in one copy. They can be used for group accounting of items of the same type that have the same technical characteristics, the same cost, the same production and economic purpose and which entered service in the same calendar month.

When placing several structural units (shops, departments, etc.) in one building, for which costs are planned separately, in addition to the general inventory card, you should open reference inventory cards separately for each area (code) of costs with the note “for calculating depreciation » in accordance with the approved distribution of area and initial cost of the inventory facility between the relevant users.

Inventory cards are filled out on the basis of primary documents (transfer and acceptance certificates, technical passports, etc.) and submitted against signature to the appropriate department of the organization.

At the location (operation) of fixed assets, to control their safety, you can maintain inventory lists of fixed assets. They record the number and date of the inventory card, the inventory number of the object, its full name, initial cost and data on disposal (movement) - the date and number of the document and the reason for disposal. It is allowed to keep records of objects at their location in inventory cards. In accounting, inventory cards are formed into an inventory file, in which they are divided into groups according to types of fixed assets.