Machinery for winter road maintenance

For the winter maintenance of city roads, squares and streets, special vehicles are used: plow-brush and rotary snow plows, snow loaders, machines for winter cleaning of trays, removal of compacted snow, distribution of mineral and chemical materials along the roadway, universal sweepers and sidewalk sweepers.

Plow-brush snowplows. They are designed for raking and sweeping freshly fallen snow. The plow and brush equipment is mounted on cars and wheeled tractors. The main working bodies of these machines are: a blade mounted in front of the base chassis, and a cylindrical brush located between the front and rear axles of the base chassis. When the snowplow moves, the snow is raked to the side by the blade, and the remaining most compacted layer of snow is swept away with a brush. Such snowplows can be low-speed and high-speed. In the latter case, a blade is installed with a height increasing from the center to the edge, which makes it possible to throw snow to the side at a distance of 6-8 m. The most common base chassis of plow-brush snowplows is the chassis of the ZIL-130 car.

Snow removal equipment are replaceable working bodies that are installed in winter on watering and washing machines, gritters and universal spreaders.

The plow and brush equipment of the PM-130B machine (Fig. 2.18) is designed to clean city roads, streets and squares with asphalt and cement concrete pavement from fresh snow and consists of plow and sweeping equipment.

The plow equipment is a blade with a swing frame, a coupling frame, push rods, a push frame and a blade lifting mechanism. The plow blade is located in front of the machine and is a welded structure made of profiled steel sheet. From below, a sectional rubber knife is bolted to the blade, which, when hitting an obstacle, turns back and passes the obstacle under it. The swivel frame, welded from steel angles, is used to change the angle of the blade relative to the axis of the machine in the plan. In the arc of the frame there are holes for fixing the blade to any side of the machine at an angle of 35° and 40°. The coupling frame, welded from steel angles, combines the push frame with the swivel frame. The coupling frame is connected with the pivoting arch by a pin with a latch, and with the pushing frame by hinges. The pushing frame is fixed with the help of ladders on the spars of the frame of the base chassis and transfers the forces acting on the blade to them. Between the pushing and coupling frames, two pushing tubular telescopic rods are installed, each of which consists of two pipes inserted one into the other and having a shock-absorbing spring between them. In the inner tube, to limit the movement of the rod, a groove is made for a limited bolt rigidly fixed to the outer tube.

Suspension push rods to the front beam of the base chassis is made sliding.

The blade lifting mechanism ensures its transfer from the working position to the transport position and vice versa by means of a hydraulic cylinder, the rod of which is pivotally connected to the boom, and the body is connected to a bracket pivotally attached to the end of the boom. The other end of the boom (when it is rotated by means of a chain and springs) allows the blade to be raised and lowered. The lift mechanism bracket is bolted to the front bumper of the machine.

The hydraulic cylinders used in the hydraulic drive of the PM-130B machine are equipped with hydraulic locks,

The sweeping equipment consists of a frame, a bevel gear, a cylindrical brush, a chain drive with a chain damper, and a brush lifting mechanism. The brush is installed between the rear and front wheels at an angle of 62° to the longitudinal axis of the machine. The torque on the brush shaft is transmitted from the lower shaft of the transfer case through the cardan shaft, bevel gear and chain drive. The brush frame, consisting of two pipes parallel to its axis and connected by cheeks, is pivotally attached to the bevel gear, and a bracket welded to it connects it to the lifting mechanism. At the free ends of the cheeks, brush bearing housings are welded, in which bearings with tips are located. A cylindrical brush in the form of a pipe with flanges welded on the ends and a steel (or synthetic) pile laid along the pipe and pressed against it with a rope.

Rice. 2.18. Plow-brush snow plow based on PM-130B:
1 - blade; 2 - lifting mechanism; 3 - brush; 4 push frame; 5 push rods; 6 - hinge; 7 - coupling frame; I am a swing frame; 9 - knife

Flanges of a cylindrical brush and tips are connected by bolts. The chain drive is covered with a steel casing. The length of the drive chain ensures its operation without an additional tensioner. When the chain is drawn, the oscillations of the tail branch are reduced due to the installation of a damper device.

Lifting the brush from the working position to the transport position and vice versa is provided by the hydraulic cylinder of the lifting mechanism, which is installed on the right side member of the base chassis and secured with bolts. To compensate for the deformation of the pile as it wears out, the brush is lowered, rearranging the bolts in the planks of the sign mechanism.

The plow-and-brush equipment of the machines A K P M-3, KDM-130A, KPM-64, NS0-164M is also mounted on the automobile chassis, one of the main differences between which is the method of installing the blade (Fig. 2.19).

Snow removal and sweeping equipment is installed on gritter machines PR-130, PR-5 3 and universal spreader K0-104. For snow removal of city streets and squares, the plow-brush equipment of the D-447M machine, mounted on a Belarus MTZ-50/52 wheeled tractor, is used.

Traction balance of snowplows with plow-brush equipment is determined in traction (working) and transport modes.

Rice. 2.19. Scheme of blade installation on machines:
a - PM-130B, KDM-130A, HCO -164M. PR-130; b - AKPM-3, KPM-64; 1 - blade; 2 - knife; 3- shock absorber

Rotary snow blowers. They are used when transferring freshly fallen and packed snow to the side or loading into vehicles from snow banks and piles formed after the operation of plow-brush snowplows. At the same time, layers of snow are torn off by a rotary snowplow from the array by cutting bodies, transported to the thrower and thrown to the side or along the guide pipe (apparatus) into the vehicle. Therefore, unlike a snowplough, which ejects snow by moving the machine forward, a rotary snowplow uses a rotating tool for this purpose. The design and types of these machines are quite diverse (Fig. 2.20).

Rice. 2.20. Classification of snow blowers

Rotary snowplows can be with separate and combined working bodies. The separate working body consists of a feeder; i.e., a mechanism that develops snow and feeds it to the thrower, and a thrower - a mechanism that throws snow to the side (Fig. 2.21, a, b, c). The combined working body, made in the form of a cutting rotor or cutter, simultaneously develops snow, tears it off the massif and throws it along the guide pipe, i.e. serves as a thrower (Fig. 2.21, d, e). The most common combined working body is in the form of a milling drum, which is a cylinder with cutting tapes wound on its outer surface and having blade pockets in the middle part. During the rotation of the cutter and the translational movement of the machine, the developed snow moves from two sides in the transverse direction to the center of the milling drum, where it enters the pockets and, passing through the ejection pipe, is thrown out.

The advantages of rotary snowplows with a combined working body (compared to a separate one) are their compactness and lower weight; however, they are inefficient and inferior in the range of throwing snow.

According to the type of working body, these snowplows are divided into rotary plow, auger-rotary and milling-rotor. The working equipment of a rotary plow snow plow consists of a plow that directs the snow moving along its frontal surface into the rotor, which throws it to the side. Snow plows of this type are most effective for cleaning road surfaces from dry loose snow of low density. The working equipment of a rotary auger snowplow consists of an auger feeder located perpendicular to the axis of the machine, and a (usually one) rotor installed behind it; screw feeder can have one, two or three screws, each of which is a pipe, with tape mounted on it helical blades(with right and left direction of turns). During the operation of the auger-rotor snowplow, snow is fed by augers from the periphery to the center to the rotor, which throws it to the side. These machines are most effective when clearing road surfaces from snow of medium density and hardness. And, finally, the working equipment of the milling-rotor snowplow consists of a milling feeder and a rotor located behind it. The feeder is usually a drumless cutter with band knives that, when rotated, develop snow and transport it to the center to the rotor. Milling-rotor snowplows are most effective in clearing road surfaces from dense and frozen snow.

The base chassis of rotary snowplows can be a car, wheeled and caterpillar tractors, as well as a special chassis.

With a single-engine scheme (see Fig. 2.21), the same engine is used to drive the working body of the snowplow as for driving the mover, and with a two-engine scheme, an additional engine is installed to drive the working body. By performance, rotary snow blowers are divided into light (up to 200 t/h), medium (up to 1000 t/h) and heavy (more than 1000 t/h).

When snow clearing city streets and squares, light and medium auger-rotary (Table 2.7), as well as milling-rotor snowplows, are most widely used.

The auger-rotor snowplow D E-2 1 0 (D-7 0 7) is designed for snow removal of access roads of airfields, highways, and can also be used for cleaning city streets, squares, discarding snow banks formed by other snowplows, and for loading snow in vehicles. The working equipment of the snowplow, made according to a single-engine scheme, is mounted on the chassis of a ZIL-131 vehicle (Fig. 2.22) and consists of two augers mounted one above the other, and a rotor located behind them. In addition, the composition of the special equipment of this snowplow includes: suspension of the working body, cardan transmission, creeper (transfer gearbox), hydraulic system and control system.

Rice. 2.21. Types of working bodies of rotary snowplows:
a - screw-rotor; b- milling-rotor; c - rotary plow; g - milling; d - rotary; 1 - auger; 2 - rotor; 3- band cutter; 4 - plow; 5 - milling drum. The horizontal arrow shows the direction of movement of the snowplow

The car engine of this machine was removed and the drive of the driving wheels and the working body is carried out through a transfer gearbox and a system of cardan shafts from a diesel engine U2D6-250TK-

The transfer gearbox is a two-stage, six-shaft one that transmits torque from the engine to the transmission of the running gear and the working body. The gearbox is installed in the front of the chassis frame, under the front axle and has two output shafts; one transmits torque through the cardan shaft to the gearbox of the working body, which redistributes it to the rotor and augers, and the other to the transfer case, which redistributes it between the front, middle and rear axles (Fig. 2.23). The torque from the gearbox to the augers is transmitted by means of a chain drive with a tension mechanism. Its drive sprocket is structurally combined with a limiting torque clutch that protects the augers from overload due to the shear of the calibrated fingers.

Rice. 2.22. Screw-rotor snowplow DE-210:
1 - working body; 2-suspension of the working body; 3 - hydraulic system; 4-drive of the working body; 5 - cabin heating system; 6-cabin; 7 - instrument panel; 8-headlights; 9 - system of pneumatic motors; 10- power plant; 11 - signal light; 12 - subframe; 13 - hood

The hydraulic drive of the snowplow is designed to raise and lower the working body, turn the rotor casing and consists of a gear pump, a hydraulic tank with a filter, a hydraulic distributor, two hydraulic cylinders (raising and lowering the working body), a hydraulic cylinder for turning the rotor casing, a retarding valve, hydraulic lines.

The control of the executive hydraulic cylinders is carried out by a hydraulic distributor from the driver's cab.

The working body of the DE-210 snowplow is attached in front of the machine to the chassis spars and in the working position rests with skis on the road surface cleared of snow. In the transport state, the working body is fixed by a locking device in the upper position.

To install the working equipment of the snowplow on the chassis of the ZIL-131 car, some refinement of its design is necessary - you need to remove the front buffer and tow hooks, weld reinforcing bars and brackets, lengthen the chassis frame, strengthen the front springs.

Screw-rotary snowplow DE-2 0 4 (D-4 7 0) is designed to clear snow from city streets and squares, highways, access roads, runways and taxiways of airfields; can be used to push back snow banks formed by other snow plows and load snow into vehicles. The snowplow is mounted on the chassis of the ZIL-157KE car and is made according to a single-engine scheme. The car engine has been dismantled. The driving wheels and working body are driven by a U2D6-SZ diesel engine installed behind the driver's cab on a special frame. The special equipment of the snowplow consists of an engine, a working body and its cardan suspension, a hydraulic system creeper and a control system. For loading snow into vehicles, a special chute is provided (Fig. 2.24). The principle of operation of this snowplow is similar to the DE-210 snowplow. The working body is unified, and the drive system of the working body and running gear is also similar to the DE-210 snowplow.

Rice. 2.23. Kinematic diagram of the snowplow DE-210

Rice. 2.24. Screw-rotary snowplow DE-204 with a loading chute:
1 - visor; 2 - thrust; 3 - loading chute sections

The hydraulic drive of the machine provides lifting and lowering of the working body, as well as rotation of the rotor casing. The difference from the hydraulic system of the DE-210 snowplow lies in the design of individual hydraulic elements - hydraulic cylinders, hydraulic distributor and hydraulic tank.

The base chassis of the snowplow has also been modified for the installation of special equipment - the front springs have been reinforced, the pneumatic system, the chassis frame and some other elements have been improved.

The auger-rotor snowplow D E-2 1 1 (D-9 0 2) has the same purpose as the considered snowplows. The working equipment of the machine is installed on the chassis of the Ural-375E vehicle and consists of a working body and its suspension, an engine of the working body, a cardan transmission, a mechanical creeper, an intermediate gearbox, a hydraulic system, and control mechanisms. The snowplow is made according to a two-engine scheme - movement is carried out from the engine of the base chassis, the drive of the working body is from an additional 1D12BS engine installed together with the systems that ensure its operation on a special sub-engine frame (through an intermediate gearbox, a system of cardan shafts and a gearbox of the working body having two outputs - to the rotor drive and through the chain reducer to the screw drive).

The design of the working body of the snow plow is similar to those considered and differs only in the design of individual components. In the drive transmission, a creeper is installed, connected by two cardan shafts to the transfer case.

The hydraulic system of the snow blower is used to raise and lower the working body, as well as to rotate the rotor casing.

The machine is controlled from the driver's cab, which can be equipped with a R-848 radio station.

The Schmidt VF3-Z-L milling snow plow used in our country based on the Unimog car (Germany) is equipped with two mounted milling drums rotating forward. The milling blades mounted on the drums cut off the snow (like chips) and direct it to the middle of the working body. Pockets located in the center of the cutter pick up the snow and throw it out through the hydraulically adjustable chute. The drive of the cutter is carried out from the front power take-off shaft of the car, through the cardan shaft and chain transmission. Shear bolts are used for overload protection. The power take-off system allows you to throw snow at 6-8 m and 12-14 m. The cutter is controlled and controlled from the driver's cab.

Snow loaders. Snow, previously collected in shafts and piles, is loaded into vehicles by snow loaders. Some of these machines - universal snow loaders - also allow you to load bulk materials (sand, chlorides, etc.) used in the maintenance of city streets, driveways and squares.

Snow loaders are machines of continuous action, mounted on the chassis of cars, the design of which is being finalized for the installation of special equipment, or on special chassis, using unified units and vehicle components. Universal loaders are also mounted on wheeled tractors. The special equipment of snow loaders consists of a feeder, a conveyor and mechanisms for driving working bodies.

Of the snow loader feeders (Fig. 2.26), the most widely used are paw feeders mounted on a shovel (feeder frame) in front of the machine. They consist of a frame, a disk, a balancer and two legs of the same design. On the disk, the axis of the balancer is eccentrically installed, which, with its U-shaped groove, enters the guide cracker mounted on the shovel. When the disk rotates, the balancer makes oscillatory, and the paw - exciting movements. In the latest designs of machines, paw feeders are used, in which the balancer is pivotally connected to the swing arm. Loaders with paw feeders are usually used for snow loading. Moving forward, the snow loader separates the snow from the shaft with the paws of the feeder, which is fed to the scraper conveyor and loaded into vehicles.

Rice. 2.25. Snow loader classification

Rice. 2.26. Snow loader feeder diagrams:
a - paw with a guide cracker; b - paw with a swinging lever; in - milling; 1 - shovel; 2 - paw; 3 - balancer axis; 4 - balancer; 5 - conveyor; 6 - guide cracker; 7 - drive disk; 8- rocking lever; 9 - cutter; 10- casing cutter

Universal snow loaders, which are also used for loading bulk materials, have a milling type feeder (two belt type cutters located symmetrically relative to the machine axis) installed in front of the machine. Mills of a feeder - two-start with the right and left direction of a spiral. When the machine moves forward, the snow is separated from the array by the blades of the cutter, moves from the right and left sides of the shaft to the center of the machine, where it enters the conveyor and is fed to the vehicles.

Snow loaders, as a rule, are single-engine, that is, the working equipment and the drive of the drive wheels of the chassis are driven by one engine.

As snow loaders, rotary snow plows equipped with a loading chute are also used (see Fig. 2.24).

The D-5 6 6 snow loader is designed for loading snow from shafts and piles into vehicles. It is mounted on a special chassis using automotive and tractor components and assemblies (Fig. 2.27) and has a chassis, a working body and its drive, a hydraulic system, a pneumatic system and shovel control mechanisms.

Special cross-country chassis with two drive axles and a hydrostatic creeper that provides stepless change in operating speeds and selection of the most optimal one; consists of a frame, power plant, gearbox, transfer case, creeper, front and rear drive axles, cardan shafts, rear suspension, brakes, steering. The welded structure frame, in turn, consists of two spars, cross beams and brackets. The power plant is a D-50 engine in conjunction with a power and cooling system, as well as a clutch. From the engine, the torque is transmitted through the clutch to a three-speed gearbox (Fig. 2.28), which serves to drive the working body and drive axles of the chassis. In transport mode, torque is transmitted to the gearbox from the engine, and in operating mode - from the creeper. To exclude the simultaneous drive of the gearbox from the engine and the creeper, as well as the simultaneous inclusion of two speeds, a blocking is provided in the gearbox. From the gearbox, the torque is transmitted to the transfer box, which transmits it to the front drive axle kinematically connected to it. The rear axle is switched on (if necessary) by the pneumatic cylinder rod.

Rice. 2.27. Snow loader D-566:
1 - chassis; 2- working body; 3-drive of the working body; 4 - hydraulic drive; 5 - chassis lining

The creeper ensures the operation of the snow loader (including a single-stage gearbox and hydraulic motor) at low speeds.

The working body of the snow loader consists of a paw feeder, a scraper conveyor and its boom. The paw feeder is a frame with right and left paws, a main gearbox and a conveyor drive shaft. Feeder frame (shovel) - welded, lined with sheets. In front of the feeder there is a knife, consisting of four replaceable sections, bolted to the foot angle. The main gearbox of the feeder transmits torque to the driving disk of the shaft and the balancer of the left and then the right paw. The chute of the shovel passes into the conveyor boom, which has a tensioner and guide sprockets. The boom is lifted into working position by means of a hydraulic cylinder.

in transport - lies on the support frame. The scraper conveyor for transporting snow consists of a bush-roller chain and stamped scrapers put on the chain axles. It is mounted in the chute of the shovel and in the boom. The drive of the working bodies comes from the gearbox through the power take-off gearbox, which is activated using a pneumatic cylinder. The reducer is equipped with a disc clutch of the limiting torque, which protects the power transmission from overloads. The snow loader hydraulic system pump is installed on its output fork.

The hydraulic system of the machine consists of a hydraulic tank, a gear pump, a hydraulic motor, a hydraulic distributor, hydraulic cylinders, a throttle with a regulator, a filter and connecting pipelines. The hydraulic drive provides lifting and lowering of the shovel and conveyor boom, as well as the working movement of the snow loader at a speed that changes (if necessary) using a throttle with a regulator installed in parallel with the creeper hydraulic motor. The movement of the snow loader back when the speed reducer is running is ensured by switching the hydraulic distributor spool.

The pneumatic system of the machine is designed to drive the foot brake, turn on and off the rear axle, power take-off gearbox and limit torque clutch of the conveyor drive. It consists of: pneumatic cylinders for engaging the rear axle and a power take-off gearbox; diaphragms of the pneumatic chamber of the clutch of the limiting moment, brake chambers; connecting pneumatic lines; means of management and control.

Rice. 2.28. Kinematic diagram of the D-566 snow loader:
1 - engine; 2 - rear axle of the base chassis; 3 - transfer box; 4 - gearbox; 5 - speed reducer gearbox; 6 - hydraulic pump; 7 - power take-off gearbox; 8- main gearbox; 9 - creeper hydraulic motor; 10 - scraper conveyor; 11 front axle base chassis; 12 - gearbox

Snow loader D-566A-modernization of the snow loader D-566. The main distinguishing features of its design compared to the old one are the change in the paw feeder, in which the paw balancer is pivotally connected to the swing arm (see Fig. 2.26, b), as well as the change in the kinematic scheme.

The K0-203 snow loader has the same purpose as the machines discussed above. The main parts of the snow loader are a self-propelled chassis assembled on the basis of units and assemblies of the GAZ-52-04 car, a paw feeder, a scraper conveyor and its boom, a hydraulic drive for lifting and lowering the conveyor boom and a shovel with a feeder.

The designs of the paw feeder and the scraper conveyor are similar to their designs for the D-566 snow loader. The snow loader chassis, assembled from the components of the GAZ-52-04 vehicle, consists of the following units: engine, gearbox, clutch, central brake, steering, rear axle, front axle with springs. The units are mounted on a special frame, on which a demultiplier with a second clutch is also mounted. The rear axle has a rigid connection with the frame, without springs. The front axle is connected to the frame by the springs of the GAZ-52-04 car, reinforced with four sheets (plates). The torque from the engine to the working bodies is transmitted through gearboxes and power take-offs, a frictional safety clutch, cardan shafts, an intermediate gearbox and two feeder gearboxes connected by a common shaft, which is also the drive shaft of the scraper conveyor. The snow loader moves with the help of an engine through a gearbox, a chain clutch, a demultiplier with a second clutch and a cardan shaft connected to the final drive of the rear axle of the chassis. The hydraulic drive consists of an NSh-YUE pump, a P75-V2 hydraulic distributor, a filter, a hydraulic tank, connecting hydraulic lines and two single-acting hydraulic cylinders for lifting the shovel and conveyor boom.

The S-4 M snow loader is mounted on a special chassis using GAZ-51 vehicle units and consists of a chassis, a shovel, a feeder, a conveyor and its boom, a hydraulic system, working body drive mechanisms, and a control system.

The device of a shovel, paw feeders and a scraper conveyor is similar to the corresponding units of the KO-203 machine. The movement of the snow loader in the operating mode is provided by a mechanical creeper (demultiplier), connected through the second clutch by means of a chain clutch to the gearbox. The hydraulic system of the machine provides lifting and lowering of the conveyor boom and shovel.

The special equipment of the S-2 0 snow loader is mounted on the basis of the T-40AP tractor and consists of a milling feeder, a conveyor and its boom, a hydraulic system and machine control mechanisms (Fig. 2.29). The direction of the working and transport movement of the machine has been changed to the opposite with respect to the base chassis, so the cab has been replaced with another one, and the machine control has been re-equipped.

The milling type feeder consists of a central cutter, on the shaft of which the left and right parts of the band cutter are fixed (pipes with helical blades welded to it). The cutter is driven by a chain drive. It is fixed on the brackets of the shovel. The shovel is located in front of the snow loader, at the bottom of it there is a knife that cuts the snow. On the rear axle of the shovel, a conveyor boom is pivotally suspended, in which the scraper conveyor belt is located. The drive of the conveyor - chain, from a bevel reducer. The driving shaft of the conveyor is in its lower part. In the upper part of the boom, a conveyor tensioning mechanism is installed. For better sliding of the scraper chain in the boom trough, a steel strip is welded onto the top sheet of the conveyor, along which the rollers of the conveyor chain roll. The shovel and boom are hydraulically raised and lowered by a gear pump mounted on the tractor. In the working position, the shovel rests on two wheels mounted at the central cutter. The drive of the working bodies is mechanical, it consists of a gearbox with a safety clutch, two chain and cardan gears, safety clutches. The torque is transmitted from the tractor power take-off shaft to the chain drives of the cutter and conveyor through a bevel gear. To protect the drive from overloads when the scraper conveyor is jammed, a safety clutch with a shear pin is installed. Overloads on the driven shaft of the cutter drive are limited by a ball safety clutch.

The universal loader UP-6 6 based on the chassis of the GAZ-66 car is designed for loading snow into vehicles from shafts and piles, loading sand and chlorides into gritters, as well as for loading operations (in summer) on sand-boxes or quarries when harvesting sand. The special equipment of the machine is installed on a modified chassis of the GAZ-66 car and consists of a milling feeder with a casing, a belt conveyor, mechanisms for driving working bodies, a hydraulic drive and a control system.

The performance of the snow loader, taking into account road grip and engine traction, is checked using formula (2.2). In the transport mode, the total resistance WT and the driving conditions of the machine are determined by formulas (2.3) and (2.4).

Machines for winter cleaning trays. Trays, tributary sections of streets and roads are cleared of snow in winter and of soil sediments in spring and summer with special machines, the working equipment of which I install! on cars and dump trucks.

Used in Moscow, the ZUL-ZOA machine is designed for cleaning trays and chute sections of city streets and roads in winter from snow left after the passage of a snow loader, as well as for snow clearing road surfaces of transport tunnels. In summer, this machine is used to clean the tributary strip from soil sediments, and when sweeping the carriageway of streets and roads with a lot of debris.

Rice. 2.30. Machine ZIL-ZOA:
1 - base chassis; 2- installation of an oil tank; 3 - bundling; 4-conveyor; 5-back brush; 6- frame with ejector plate; 7 - installation of a tray brush

The special equipment of the machine is installed on the chassis of a ZIL-130 vehicle and includes a tray and three-section main brushes, a conveyor, an estimate moistening system (during summer operation), an estimate hopper, a push plate for unloading the hopper, as well as a hydraulic drive and control system ( Fig. 2.30).

During snow removal or estimating, when the machine moves forward, the trough brush sweeps snow from the trough and shifts it to the main brush, which throws the material to be removed into the conveyor buckets and finally cleans the pavement and the trough strip. The conveyor fills the hopper with snow or estimates. The bunker is unloaded by moving the vertical unloading plate to the right with simultaneous opening of the bunker door. A welded frame is attached to the spars of the base chassis with ladders, the middle part of which serves as a bunker for snow and estimates. On this frame, the main mechanisms of the machine are installed, with the exception of the tray brush. On the rear wall of the hopper, the conveyor and the main brush are pivotally suspended by means of levers, which are installed in the transport and working position by hydraulic cylinders.

The rear (main) brush, mounted on hinges behind the conveyor, consists of three cylindrical sections with nylon pile, interconnected by cardan joints, located at an angle to each other. The central section is installed perpendicular to the longitudinal axis of the machine, and the two side sections are installed at an angle of 15°.

The curved shape of the brush ensures the supply of snow to the middle of the machine on the conveyor. The drive of a back brush - mechanical. On the right side member of the base chassis on a parallelogram lever mechanism, a tray end brush is suspended, driven by a hydraulic motor MNSh-46.

Machines for removing compacted snow. They are equipped with special working facets that allow chipping off a compacted layer of snow or ice with a structure disturbed by chemical materials from the carriageway of streets and highways. The working bodies of the machine for removing compacted snow (Fig. 2.31) can be passive or active types. Passive working bodies are usually made in the form of comb knives that cut off the snow layer when the machine moves forward. The tool of the working bodies of the passive type is fixed motionless relative to its mounting base and, during the operation of the machine, performs a simple movement (translational or rotational). Motor graders, tractors, cars, as well as a special chassis are used as the base of the machine for removing compacted snow with working bodies of a passive type. The working bodies of active type 1 are equipped with a tool that has an independent drive and moves during the operation of the machine relative to its installation base, while making a complex movement in relation to the treated surface of the road surface (see Fig. 2.31).

Rice. 2.31. Schemes of working bodies of machines for removing compacted snow:
a, b - passive type; in - active type; 1 - finger; 2 - comb; 3 - knife

Rice. 2.32. Snow plow D-447M:
1 - snow plow; 2-hydraulic system; 3 - tractor "Belarus-MTZ-50/52"; 4 - device for chipping compacted snow; 5 - cargoes; 6- cylindrical brush

The most widely used plow-brush snowplow D-4 4 7 M based on the MTZ-50 or MTZ-52 tractor (Fig. 2.32), equipped with a passive-type working body for chipping snow. A blade is installed at the front of the snow plow, a cylindrical brush at the back. Between the front and rear axles of the tractor, on an H-shaped box-section frame, a device for chipping compacted snow (Fig. 2.33) is mounted, which consists of two comb knives (with double-sided sharpening) with a clearance between them of 500 mm. When the snowplow moves forward, the blades cut off the compacted snow in two strips (each 600 mm wide) and move it to the side. The remaining strip of compacted snow is removed during the next pass of the car. To protect the elements of metal structures from breakage

in case of impacts, two spring shock absorbers with locks are installed on the cleaver frame. The thickness of the snow layer to be sheared off is regulated by screws in the brackets fixed on the main frame. The hydraulic drive of the snowplow with the hydraulic system of the tractor provides lifting and lowering of the shearing device, snow plow and cylindrical brush. The attachments are controlled from the cab with a manual hydraulic valve.

Rice. 2.33. Device for chipping compacted snow:
1 - comb knife; 2 - shield; 3 - latch; 4 - adjusting screw; 5 - spring shock absorber; 6 - lever; 7 - right plate; 8 - frame; 9- left plate

The introduction of mineral materials into the snow on the road surface makes it possible to increase the coefficient of adhesion of the wheels of vehicles with the road surface, and chemical materials - to reduce the coefficients of internal friction and freezing of snow with the road surface.

For the distribution of mineral, chemical materials on the surface of the road surface of city streets, driveways, squares and roads, special machines are used - spreaders (distributors) mounted on a car chassis (or trailers), permanently fixed or quick-detachable equipment (Table 2.9). The special equipment of the distributors consists of a hopper with stocks of materials, a mechanism for feeding material into the spreader and the spreader itself. According to the type of execution of the material supply mechanism (feeder), these machines can be: with scraper or belt conveyors; with feed screw; with inclined trays reciprocating; with the supply of material under the action of its own weight (Fig. 2.34). The spreading device, as a rule, is made in the form of a horizontally located rotating disk installed on machines that process city streets and driveways. For high-speed sanding of roads, distribution equipment in the form of a horizontal shaft with blades is sometimes used. A roller spreader spreads the material more evenly than a disk spreader, but its grip width does not exceed the width of the spreading shaft, and with the help of disk spreaders (by changing the disk rotation speed) it is possible to sprinkle pavements of various widths.

Rice. 2.34. Classification of distributors of mineral and chemical materials

The working process is as follows: when the machine moves forward, the materials are fed by the feeder to the spreader, and from it to the surface of the road surface with a certain density.

In our country, distributors are produced on the chassis of ZIL-130 and GAZ-53A cars, which are additionally equipped with snow-removing working bodies - a plow and a brush, as well as on the basis of a ZIL MMZ-555 dump truck.

The universal spreader K0-104A is designed for spreading sand-salt mixture or other chemical reagents on the surface of the road surface, used in the winter maintenance of streets, squares and roads. In the summer, the spreader is re-equipped and can be used as a dump truck for transporting bulk cargo.

The special equipment of the machine is mounted on the chassis of the GAZ-BZA vehicle and consists of a body, a scraper conveyor, a spreading disc and a conveyor hydraulic drive (Fig. 2.35). When re-equipping the spreader into a dump truck, the following are additionally installed: a hydraulic lift bracket, a hydraulic lift, a side closing mechanism, a control crane.

Technological material intended for distribution on the surface of the street or road is fed by a scraper conveyor from the body through the hopper to the spreading disc, which, rotating, evenly spreads it over the road surface. The density of the dressing is regulated in three ways: by changing the speed of the conveyor, by limiting the amount of technological material for dressing coming from the conveyor, by changing the speed of the spreading disc.

The body is an all-metal welded structure with inclined side walls, mounted on a subframe mounted on the chassis side members. A grill of metal rods is installed on the top of the body to prevent large stones, clay or frozen sand from getting into it. A board is hung on the back of the body, to which the bunker is attached. The rear and front sides of the body have openings for the passage of the upper branch of the conveyor. In front, on the side beams of the body, a mechanism for tensioning the conveyor branches is installed. The spreader conveyor (scraper type) is mounted on the sprockets of the drive and driven shafts located in the hopper on the front body brackets. The upper part of the conveyor passes inside the body (scrapers move along its bottom), the lower part - under the bottom of the body (along the guides). Inside the bunker there is a conveyor drive shaft and a gate valve that allows you to adjust the height of the layer of spread materials. Raise and lower the damper manually with a lever. A spreading disc with a hydraulic motor is installed under the hopper and ensures the distribution of technological materials coming from the hopper.

The power transmission of the spreader is carried out by the drive of the conveyor, spreading disc and dumping equipment (Fig. 2.36). Its main elements are power take-off, cardan shaft, conveyor drive gearbox, conveyor chain, hydraulic drive. The torque from the gearbox of the base vehicle is transmitted by the lower shaft of the power take-off to the drive of the spreading disc pump, and by the upper shaft (through the cardan shaft) to the drive of the conveyor pump. The spreading disc pump drives a hydraulic motor, directly from the shaft of which the spreading disc itself is driven. The conveyor pump drives a hydraulic motor, the torque from the shaft of which is transmitted through a splined coupling and a three-stage gearbox to the scraper conveyor drive sprocket. The spreader hydraulic drive (Fig. 2.37) consists of hydraulic pumps and hydraulic motors for conveyor and spreading disc drives, a hydraulic tank with a capacity of 70 liters, a filter with paper filter elements, fluid flow control throttles, a safety hydraulic valve, a hand pump, and hydraulic lines.

Rice. 2.35, Universal spreader KO-104A:
1 - conveyor drive gearbox; 2 - bunker; 3 - gate lever; 4 - scraper conveyor; 5 - body; 6 - lattice; 7-conveyor tension mechanism; 8 - control panel; 9 - spare wheel bracket; 10 - pump "Rodnik".; 11 - overframe; 12 - hydraulic system; 13 - spreading disc

Rice. 2.36. Kinematic diagram of the K0-Yu4A spreader without a plow and a brush:
1 - engine; 2 - gearbox; 3 - power take-off; 4 - pump NSh-32; 5 - cardan shaft; 6 - pump 210.20; 7-hydraulic motor 210.20; 8-conveyor drive reducer; 9-leading sprocket; 10 - hydraulic motor 210.16

Spreader KO-104A is a modernization of the universal spreader K O-10 4, which differs from it in the design and execution of only individual units.

Sand spreader P R-5 3 is designed for sprinkling the surface of the road surface with sand or sand-salt mixture, as well as for raking freshly fallen snow into shafts and piles and sweeping it from road surfaces. In the summer, the machine can be converted into a dump truck. The special equipment of the sand former is mounted on the chassis of a GAZ-53A vehicle and consists of a body, a tailgate, a scraper conveyor, a spreading disc, conveyor and disc drive mechanisms, plow and brush equipment, a hydraulic system and controls. The operation of the PR-53 gritter is similar to the operation of the KO-104A spreader, a distinctive feature is the presence of a mechanical drive of the working bodies. The hydraulic drive is used only to raise and lower the snow plow and sweeper to the working or transport position, and in the converted version, to raise and lower the load. The hydraulic drive consists of a gear hydraulic pump, a hydraulic distributor, a hydraulic tank, hydraulic cylinders for lifting the plow and a brush, a hydraulic lift of the ZIL-585 car, and hydraulic lines.

Sand spreader PR-130 has the same purpose as the previous one (PR-53). Its special equipment is mounted on the chassis of a ZIL-130 vehicle and consists of a sand body, a feeding tray (bottom), a spreading disc, tray and disc drive mechanisms, as well as plow and brush equipment. The body for sand (with inclined walls) is mounted on a frame, which is fixed to the vehicle frame with the help of plates and ladders. Between these frames are rubber shock absorbers. In the rear wall of the body there is a damper, with which you can manually adjust the height of the layer of sand coming from the hopper. The tray is installed obliquely at an angle of 16° towards the disk. The front part of the tray is mounted on a hinged support with a rubber shock absorber, the rear part is suspended from the hopper on two adjustable articulated rods and is connected by a special fork with an eccentric vibrator. The rotation of the vibrator shaft causes the chute to vibrate transversely, moving the sand towards the spreading disc. Rubber grommets and bushings located in the front mount and linkage joints reduce vibration transmitted to the base chassis. Behind the machine (under the mouth of the tray) there is a spreading disc with a drive bevel gear attached by frame brackets to the spars of the base chassis. The drive of working bodies of a gritter is mechanical. Its hydraulic drive (as in the PR-53 machine) is used to raise and lower the plow and brush equipment.

Sand spreading equipment PR-164M is designed for mechanized sanding of road surfaces. It is mounted on the chassis of the ZIL-130 car, according to the type of working bodies and the principle of operation - similar to the equipment of the PR-53 car; its difference is only in the base chassis and the design of some elements and assemblies.

Rice. 2.37. Hydraulic scheme of the spreader KO-U4A:
1 - crane; 2 - pump 210.20; 3 - manual pump "Rodnik"; 4 - throttle MBPG 55-14; 5- conveyor drive hydraulic motor 210.10; 6-hydraulic motor drive spreading disc 210.16; 7 - throttle PG 55-24; 8 - safety valve BG 522-24; 9 - filter 1.1.32.25; 10 - pump NSh-32L; 11 - hydraulic tank

The T-120 gritter is designed for mechanized sanding of road surfaces and is a set of attachments for the ZIL MMZ-555 dump truck, which is hung on the body instead of the tailgate. A distinctive feature is that the spreading device in it is a horizontal shaft with blades.

Universal cleaning machines. Along with specialized machines, in the maintenance of city roads, streets, driveways and squares, universal harvesters are used, in which the base chassis is equipped with several types of interchangeable working equipment to perform various technological operations. The use of universal harvesters is advisable in cases where the amount of work is insufficient for the effective use of specialized ones.

In our country, universal harvesters are produced on the basis of wheeled tractors used for cleaning city streets and driveways, as well as squares and boulevards, with a set of replaceable mounted and trailed working equipment.

Universal sweeper K 0-7 0 5 is designed for year-round cleaning of city streets, roads, driveways, courtyards, factory areas and sidewalks (more than 4 m wide). In winter, it clears snow from road surfaces, throws and immerses snow collected in shafts and heaps into vehicles, sprinkles parts of streets and roads with sand and chlorides; in the summer, it waters and washes road surfaces, and also waters green spaces.

The machine consists of a base tractor and a set of replaceable mounted and trailed plow-brush, watering-washing, milling-rotor and spreading working equipment. The base tractor is the T-40AP wheeled tractor of the Lipetsk Tractor Plant (Fig. 2.38) For the installation of working equipment in the front of the tractor, a lifting frame is given, on which a blade or milling-rotor equipment is mounted. From one driven shaft of the power take-off of a cylindrical gearbox with two driven shafts, the torque is transmitted through a system of cardan shafts to the mounted mechanisms located in front of the tractor.

Rice. 2.38. Tractor universal harvester KO-705PShch:
1 - hydraulic cylinder for lifting the front frame; 2 - tractor T-40AP; 3 - reverse gearbox-tug; 4- transmission of the drive of working bodies; 5-front lifting frame

The other driven shaft of the box, through a cardan drive and a bevel gear, transmits rotation to the overrun gear (which simultaneously serves as a tractor towing device) and then to the rear trailing mechanisms of the machine. When turning the tractor, the overrunning gearbox housing turns together with the drawbar of the trailer (the cardan shaft remains directed along the trailer axis). When the machine is working with interchangeable equipment, the tractor's hydraulic system is used, which is connected using quick-couplings. The hydraulic system of the tractor is provided with a two-section hydraulic distributor R75-B2, the control levers of which are brought to the driver's cab, a hydraulic cylinder for raising and lowering the front frame.

Rice. 2.39. Watering and washing equipment of the KO-705PM machine:
1 - tractor-tractor; 2 - rolling gearbox; 3-cardan shaft of the working transmission; 4 - intermediate bearing; 5 - parking rack; 6 - front nozzle; 7 - tank support; 8 - water pump with gearbox; 9 - suction pipeline; 10-trailer frame; 11 - rear nozzle with pressure pipe

Watering and washing equipment K O-7 0 5 PM for watering and washing road surfaces, as well as for watering green spaces, is mounted on a single-axle trailer (Fig. 2.39) and consists of a tank, a water pump with a gearbox, suction and pressure (with nozzles) pipelines.

The tank is a welded oval-shaped structure in cross section, inside which filters, a control pipe and two breakwaters are installed. At the bottom of the tank on the flange there is a central valve connecting the tank cavity with the suction pipeline. The valve is controlled from the cab using the hydraulic cylinder of the tractor hydraulic system. The ZK-6 centrifugal pump provides water supply to the nozzles. The pump drive is carried out from the power take-off shaft through the overrunning gearbox and the pump gearbox. The watering and washing trailer has four nozzles - two in front and two in the back. A three-way valve and two valves are installed on the pressure pipeline, allowing you to control the water supply to the nozzles and to the tank.

Plow-brush equipment K 0-7 0 5 PNShch is used for cleaning road surfaces from freshly fallen snow. It is mounted and consists of a plow mounted in front of the tractor and a brush mounted behind the rear driving wheels of the tractor (Fig. 2.40).

Dump - welded from a sheet 4 mm thick, reinforced with box profiles. Rubber knives are sectionally fixed in its lower part. The blade is mounted with fingers on a welded bracket, which is hung with special grips on the front lifting frame of the tractor and connected to it with bolts. It is installed at an angle of 55° to the axle of the tractor, providing snow removal from the right or left side. The brush, mounted at the rear of the tractor on a special bracket, consists of a frame, a pile brush, a gearbox, a support and a signage system. Its frame is welded from channels. At the ends, plates are welded to it, to which a gearbox is fixed on one side (on the right along the way), and on the other, a cast-iron support (reducer counterweight). From below, two brackets are welded to the frame, connected by longitudinal rods with a brush, to which the adjusting rods of the signage system are attached. These links keep the brush bristles constantly pressed against the pavement, which reduces vibration and bristle wear. Brush reducer - single-stage, cylindrical. Its input shaft is connected by a cardan shaft with a rolling gearbox, a brush is fixed on the output shaft.

Rice. 2.40. Plow and brush equipment of the K0-705PNShch machine:
1 - plow; 2 - rubber knife; 3-reinforcing profile; 4 - dump; 5-plow frame; 6 tractor; 7 - brush sign system; 8 - brush; 9 - support

Milling-rotary equipment KO-705R (Fig. 2.41) for transferring snow from shafts and piles to a reserve zone or loading it into vehicles consists of a frame, a casing, a milling feeder, a rotor, mechanisms for driving a working body and a guide vane. The working equipment is hung on the front lifting frame of the tractor with the help of special grips and secured with four bolts. The milling feeder consists of two sections with three-way cutters, right and left rotation. The sections are mounted in bearings fixed on the side walls and connected to the ends of the shaft of the bevel gear of the mechanism for driving the working bodies. Behind the milling feeder, a rotor with a guide vane is installed. The necessary direction of snow movement is provided by adjusting the position of the visor installed at the outlet of the guide vane. The position of the visor is changed by means of a hydraulic cylinder.

The torque from the power take-off is transmitted by a system of cardan shafts to a cylindrical gearbox, on the output shaft of which a hub of a four-blade rotor is fixed, and then to a bevel cutter drive gearbox. Cylindrical reducer - two-section with a safety clutch to protect the drive from overloads. The reducer, having two speeds, transfers and immerses snow into vehicles.

The universal spreading equipment KO-705UR is designed for sprinkling the roadway with sand and chlorides in winter. It is trailed and consists of a body, a feeder, a power transmission with a transfer gearbox, a spreading disc and a hydraulic system (Fig. 2.42).

The body is mounted on a single-axle trailer - welded, has inclined walls and an open bottom, along which the upper branch of the scraper conveyor moves, supplying technological materials to the spreading disc. Drives: spreading disc - mechanical, scraper conveyor - hydraulic. The torque is transmitted from the break-in gearbox through a cardan gear to a transfer gearbox, one output shaft of which is connected by a cardan gear, a safety clutch and a bevel gearbox with a spreading disc, the second - with the shaft of the NSh-46 hydraulic pump. In addition to the pump, the hydraulic drive of the trailer includes the hydraulic motor NPA-64 of the conveyor drive, a throttle and connecting hydraulic lines. Installing a throttle allows you to adjust the speed of the conveyor, providing a different density of sprinkling of road surfaces with sand and chlorides. A special gate is installed in the loading window on the rear side of the body, which changes the amount of material supplied by the conveyor for sprinkling. The gate has two fixed positions - for the distribution of sand and chemical materials. To prevent large pieces of sand and chlorides from entering the body, a grate of metal rods is installed above it.

Rice. 2.41. Milling and rotary equipment of the machine K.O-705R:
a - general view; b - kinematic diagram; 1 - guide apparatus; 2 - rotor casing; 3 - tractor; 4 mechanism frame; 5 - auger casing; 6 - screws; 7-bevel gearbox; 8 - rotor; 9 - intermediate safety clutch; 10 - cylindrical gearbox

Rice. 2.42. Universal trailed spreader machine KO-705UR:
1 - power transmission; 2 - body; 3 - hydraulic system; 4 - electrical equipment; 5 - spreading disc

Universal machine USB-25 is designed for year-round maintenance of public gardens and boulevards. In winter, the machine rakes and sweeps freshly fallen snow, and also throws it aside from shafts and piles, clears paths from deep snow and can be used to clean sidewalks. In the summer, the machine cuts bushes and shrubbery hedges. It consists of a base tractor and a set of interchangeable attachments: plow-brush, rotary milling, brush cutter, fertilizer and sand distributor. The base tractor is a wheeled tractor T-25 of the Vladimir Tractor Plant with additional units and mechanisms. A lifting frame is installed in the front of the tractor, which has grippers for mounting and dismounting working equipment without the use of lifting devices. Power transmission units are mounted on the rear and front shafts of the tractor power take-off box, which provide the drive of the actuators of the working bodies. The machine is equipped with a watering and washing trailer (USB-25PM), designed for watering and washing garden paths, watering lawns, shrub fences and flower beds located next to garden paths. The watering and washing trailer is also used for watering and fertilizing trees and shrubs with fertilizers, which are applied to wells 30-95 cm deep, drilled with hydraulic drills.

The special equipment of the machine consists of a base frame, two brackets, a milling drum with cutting knives, a gearbox, a cardan transmission, a cultivator share and a system for attaching equipment to a tractor. The milling drum, mounted on the base frame, is located behind the tractor, its axis of rotation is perpendicular to the direction of movement of the machine. The drive of the drum is carried out from the cardan shaft through a gearbox located between the two sections of the drum. When the drum rotates, its knives, having the shape of a logarithmic spiral, cut the soil. The strip under the reducer that is not captured by the cutter is processed by a cultivator share installed behind the reducer. To prevent excessive deepening of the knives into the soil, the drum is equipped with disks, with which it rests on the surface to be treated.

A single-axle trailer of the machine is equipped with a tank for water or fertilizers, a water pump (driven by a power take-off shaft through a rolling gearbox), a distribution system and hydraulic drills.

Plow-brush equipment USB-25 PlShch - mounted, consists of a plow mounted in front of the tractor and a brush attached to the rear drive wheels. By type and composition, this equipment is similar to the plow-brush equipment of the KO-705PShch machine.

Dump - a welded design from sheets and profiles. A rubber knife is fixed at the bottom of it. The blade can pivot around the center pin for right-handed or left-handed harvesting. The brush is mounted behind the tractor on a special bracket and consists of a frame, a pile brush, a gearbox, a support and a suspension system. Brush frame - welded from channels and sheets. At the back, a gearbox is bolted to it on one side, and a support on the other. The front part of the frame is fixed with half clamps on axles welded to the front bracket of the tractor. Longitudinal and transverse copying of the road surface is provided by swinging the frame relative to the axes of its attachment to the tractor. The brush drive is carried out from the overrunning gearbox of the tractor through the cardan drive and a gearbox flanged to the brush.

Milling-rotor equipment USB-25R for transferring snow from shafts and piles to the side and clearing paths of squares and boulevards from deep snow consists of a frame with a fence; bevel gear, with feeder cutters flanged to it and a rotor; guide apparatus. The working equipment is hung on the front lifting frame of the tractor with the help of special grips and secured with four bolts.

The frame of the working equipment is welded, fixed on the frame of the tractor. The front part of the frame of the milling-rotor mechanism serves as a receiving cavity for snow, in the back part there is a rotor snail. The milling feeder consists of two sections with cutters of a three-start type of right and left rotation, which are mounted on flanges on the driven shaft of the bevel gear (on both sides of it). The bevel gearbox is mounted on the frame of the working equipment, its drive shaft transmits rotation through a spline connection to a four-bladed rotor. The rotor blades are spherical, their working surface is glued with rubber to reduce noise during the operation of the mechanism. The guide vane is a welded box, located on the neck of the rotor volute. The distance of snow throwing is regulated by a movable visor installed at the end of the guide vane, by changing the angle of inclination with the help of a handle.

The milling-rotor equipment is protected by a welded safety grille.

The USB-25K manual brush cutter is used for small amounts of work on cutting shrubs and shrub hedges on boulevards and squares. Pruning in this case is carried out simultaneously by three manual electric brush cutters, which can work (carry) at a distance of up to 12 m from the tractor. As the work progresses, the tractor moves forward. USB-25K manual brush cutter is a portable power tool, which includes an AP-23-A electric motor, a gearbox and a cutting device.

The electric motor rotor is squirrel-cage, transmits rotation through the intermediate stage to the gear wheel, on which there is an eccentric for the drive of the cutting unit knives, which ensures their reciprocating motion. A gap of 0.1-0.4 mm is set between the knives with the help of adjusting screws. The brush cutter is powered by a three-core cable connected to the switchboard from the power plant.

Machine brush cutter USB-25 KM is used for trimming shrubs with large volumes of work. It differs from the manual one by a more powerful electric motor (type AP-32) and a large size of the cutting unit. It can cut shrubs in horizontal and vertical planes at a height of up to 1.7 m; mounted on a special installation, consisting of two brackets, two hydraulic cylinders, a disk with holes and a plate, which is located on the right (in the direction of travel) side of the tractor.

Brush cutter USB-25-K, KM is designed for manual mechanized and machine pruning of shrubs and shrub hedges on boulevards, squares. The working equipment includes a USB-25K manual brush cutter and a USB-25KM machine brush cutter. The power source for brush cutter electric motors is a power plant installed on the front frame of the tractor. The generator is driven from the rear power take-off shaft of the tractor through the power take-off, cardan shafts and bevel gear, which provides the generator drive from the tractor transmission. The gearbox is bolted to the generator cover.

Sidewalk machines. They are designed for mechanized cleaning in winter and summer of sidewalks, driveways, yards, and factory areas with asphalt and cement concrete pavement.

Rice. 2.43. Classification of sidewalk sweepers

Rice. 2.44. Sidewalk sweeper KO-708 with equipment:
a - with summer; 6-with winter: 1 - tray brush; 2-hydraulic system; 3 - base chassis; 4- bunker for estimates '; 5 - blade; 6 - cylindrical brush; 7 - spreader

Depending on the type of working equipment, these machines wash and sweep pavements in summer, in winter they rake and sweep freshly fallen snow, sprinkle pavements with mineral and chemical materials, throw snow aside with rotary snow blowers (Fig. 2.43). The base chassis are cars, tractor and special chassis (Table 2.10).

The pavement harvester K 0-7 0 8 (Fig. 2.44) based on the T-16M self-propelled chassis has two modifications: for summer operation (equipped with sweeping and harvesting equipment) and winter (equipped with plow-brush and sand-spreading equipment).

In summer, the machine is used for cleaning road surfaces from dirt, in winter - for cleaning road surfaces from freshly fallen snow, sprinkling them with sand or chemical materials. The base chassis has front and rear lift frames with mounting pins and holes for attaching attachments.

The working equipment has connecting planes, also equipped with pins and holes that allow docking to the chassis lifting frames.

Summer equipment consists of two end tray brushes and a cylindrical pick-up brush. Dust removal during sweeping is provided by suction of air from the area of ​​operation of the main brush by a fan mounted on its casing. The air flow injected by the fan is cleaned using filters made in the form of cylindrical cavities. The dust settling in the filters, when shaken, enters the bin for the estimate.

The base chassis of the KO-708 machine has been modified and adapted for the installation of appropriate special equipment. The front axle has been moved behind the rear wall of the cab. The base of the chassis can be changed using telescopic struts. The torque from the power take-off shaft of the base chassis is transmitted through the multiplier to the hydraulic pump shaft. Under the cab, a front lifting frame (in the form of a spatial parallelogram) is installed on two brackets for mounting working equipment. For the same purpose, two lifting frames are installed on the hydraulic tank racks above the rear axle. The front and rear lifting frames are controlled by hydraulic cylinders. The tray brushes are attached to the front lifting frame. Their drive, as well as other working bodies, is hydraulic from NPA-64 hydraulic motors. The hydraulic motors are mounted on brackets connected to the parallelogram carrier frame by a mechanism with power springs that provide the necessary pressure of the brush pile to the road surface. The systems of selection of estimates (main cylindrical brush, hopper for estimates) dedusting (fan with a drive and filters) are mounted on two lifting frames above the rear axle. Brush and fan drive - from hydraulic motors NPA-64.

The hydraulic motor of the brush drive machine is installed inside it, the fan is driven from the hydraulic motor through a V-belt transmission.

The winter equipment of the KO-708 machine consists of a plow, a cylindrical brush and a spreader hopper. The plow blade with a rubber blade is mounted on the front chassis lifting frame and can be turned manually to the left or right in the direction of travel. The plow is raised and lowered to the transport and working position with the help of a hydraulic cylinder. The winter equipment of the brush consists of its frame and lifting and a brush with a drive. The brush frame (with a brush and a drive) ensures the rotation of the brush in various cleaning directions, the lifting frame - its lifting to the transport position. The brush is a pipe with flanges, on which the pile is fixed with a metal rope. The torque of the brush is transmitted from the hydraulic motor through the chain reducer. It is lifted and rotated by hydraulic cylinders. In the transport position, the brush is fixed by the spool of the hydraulic distributor. The spreader hopper is welded, fastened with four bolts and two pins to the chassis on the frames of the rear lifting frames with stepladders. Technological material from the hopper through an opening in the bottom enters the spreading disc, which is driven by a hydraulic motor and an intermediate shaft. The amount of material entering the disc is regulated by a manual valve, and the spreading width is controlled by the speed of the spreading disc. To improve the uniformity of the material supply and prevent it from sticking to the walls inside the bunker, agitators and an eccentric vibrator are installed (on the intermediate shaft), the strikers of which alternately hit the bunker walls.

The hydraulic system of the KO-708 machine (Fig. 2.45) consists of a self-propelled chassis system and additional equipment. The structure of the hydraulic drive of the base chassis includes a gear pump, a hydraulic distributor, a hydraulic cylinder, pipelines; additional hydraulic equipment consists of an axial piston pump, a hydraulic tank, adjustable throttles, check valves with throttles, a filter, shut-off valves, hydraulic cylinders, high pressure hoses.

The T-469 pavement sweeper on the UAZ-469B chassis is a plow-brush snowplow equipped with winter working equipment, which consists of a blade with rubber knives and a cylindrical brush with nylon pile (Fig. 2.46).

The welded blade is installed in front of the front wheels of the car and can be rotated around the central pivot to the right and left by 60 ° relative to the longitudinal axis of the car. The brush is placed between the front and rear wheels of the car at an angle of 65° to the longitudinal axis, its drive is mechanical. The torque from the drive gearbox is transmitted by the cardan shaft to the intermediate bearing and further (by chain transmission) to the drive sprocket of the Brush.

The blade and brushes are raised and lowered by hydraulic cylinders. The hydraulic system pump is attached to the power take-off mounted on the transfer case of the vehicle.

The modernized winter version of the T-469 sidewalk sweeper - the T-469A snowplow is made with a rear brush position. This made it possible to eliminate the shortcomings in the design of the T-469 machine: the need to raise the frame of the base vehicle to increase ground clearance, the reduced cross-country ability of the machine and its difficult entry on a high side stone, as well as the possibility of damage to the cardan shaft of the vehicle in the transport position of the brush.

Rice. 2.45. Hydraulic system of the KO-708 machine:
1 - plow lifting hydraulic cylinder; 2 - the same, winter brush; 3 - check valve with throttle; 4- hydraulic cylinders for lifting the bunker for estimates; 5 - hydraulic distributor R-75-B2; 6 - pressure spool; 7-check valve; 8-filter; 9 - hydraulic motor NPA-64, 10 - three-way valve; 11 - hydraulic tank; 12- pump NPA-64; 13 - hydraulic cylinder for turning the winter brush; 14 - the same, chain tension; 15- throttle; 16 - pump NSh-10; 17-hydraulic cylinder for turning the plow; I - chassis; II - the mechanism for the selection of estimates; III - spreader; IV - installation of a winter brush; V - installation of tray brushes

Rice. 2.46. Snowplow T-469:
1 - base chassis; 2 - brush; 3 - hydraulic drive; 4 - plow

On the other hand, such an arrangement of the brush entailed the need to install additional elements transmission - cardan shafts and a bevel gear for its drive, as well as a special frame.

The sidewalk sweeper TUM-975 has special equipment mounted on a special self-propelled chassis, made according to a three-wheeled scheme with a front driving and rear steering axle, consisting of one dual wheel.

Summer equipment consists of two-tray and main cylindrical brushes, an estimate hopper and a pneumatic dust removal system. An auger is installed at the bottom of the bunker, which ensures the unloading of the estimate from the bunker through a special hatch. For the winter period, snow-removing equipment (dump and cylindrical brush) and sand-spreading equipment (bunker with a movable bottom-tray) are provided.

The sand-spreading device is located behind the machine (behind the engine), the bottom of the bunker makes oscillatory movements in the horizontal plane during operation, which allows mixing the sand to the tray.

The working bodies, the hopper are raised and lowered, the brushes are rotated with the help of hydraulic cylinders from the driver's cab.

The hydraulic drive of the machine consists of a hydraulic tank, a vane pump type G-12-11A, a hydraulic distributor, hydraulic cylinders, hydraulic lines.

The TUM-1.2 sidewalk sweeper is similar in purpose to the KO-708 machine on a special three-axle chassis and has a 6X4 wheel arrangement.

Feature of this car - existence of the electric drive of working bodies.

TO Category: - Operation of special vehicles

Expensive medical equipment in Russian hospitals is still relevant. It turned out that "collecting dust" in clinics, including devices intended for the treatment of cancer. To get out of the situation, experts suggest gradually moving away from the public procurement system and starting to work directly with the manufacturer. Russia's sanctions policy may become an obstacle to the implementation of this initiative.

According to Novye Izvestia, expensive medical equipment is used inefficiently or is not put into operation at all in many regions. So, in July, the department of Roszdravnadzor Kaliningrad region during the inspections, it was discovered that in the children's regional hospital, as a result of the failure of the gradient amplifier, a magnetic resonance tomograph worth 85 million rubles has not been working for five months. The device was delivered to the institution in 2012 as part of the regional healthcare modernization program.

In addition, the Aixplorer ultrasound diagnostic system has been idle for a long time in the Infectious Diseases Hospital, which needs expensive repairs. “There are cases when the equipment is not used due to the lack of prepared premises, the lack of qualified personnel,” Alla Velikaya, head of the territorial department of Roszdravnadzor, explained to the publication. According to her, when such cases are identified, the department draws up instructions to eliminate violations and sends information about them to the regional Ministry of Health and the prosecutor's office.

In July, the results of prosecutorial checks in Crimea concerning the implementation of the Program for the Modernization of the Healthcare of the Republic for 2014-2015 in terms of the use of medical equipment in providing care to patients. It turned out that on the peninsula, medical equipment is also often idle: for more than three months, ventilators have not been used in the Simferopol City Clinical Hospital N7. The queue for a tomographic examination in the Crimean Republican Oncological Dispensary named after V.I. V.M. Efetova is scheduled until the end of 2015.

Prosecutor's office Khanty-Mansi Autonomous Okrug reported a similar problem in June. "For example, in the Oktyabrskaya district hospital, a CT scanner has not been put into operation for more than five months due to the lack of a specially equipped room. Long-term downtime of expensive medical equipment has also been identified in the Langepasskaya, Megionskaya, Raduzhninskaya and Yugorskaya city hospitals," the report says. agency message.

IN Udmurtia there is also the problem of downtime of medical equipment. "In the neurosurgical department of the city hospital N3 of Izhevsk, there is an endoscopic stand without work. It is difficult to judge the reasons, but probably this is due to the fact that doctors are not trained to work on it," a hospital employee told the publication on condition of anonymity. The interlocutor of "Novye Izvestia" is unclear even the purpose of acquiring a device that allows you to perform a set of endoscopic operations on the thoracic spine. “A rather rare pathology. And not all of the kit was bought. There are not enough hoses for water supply (little things, but it’s not very convenient without them). And no one is interested in such operations. ", the health worker said.

Prosecutor's office Trans-Baikal Territory in February of this year revealed the fact of downtime of medical equipment worth 98 million rubles. Employees of the department discovered violations in the "Burn and Cardiology Center", which began to be built in 2004, but has not yet been put into operation. In 2012-2013, 10 units of medical equipment were purchased for the facility, including a CT scanner and an X-ray diagnostic kit. The equipment was mounted, stood useless due to the non-functional building. Later, the devices were temporarily transferred to the city hospital N1.

In Russia, equipment for cancer patients is idle

Earlier, in the course of an audit conducted by Roszdravnadzor, it turned out that expensive medical equipment purchased in 2006-2012 as part of the Health national project and the reform of compulsory health insurance(OMS), idle. For its active use, there is not enough money and qualified specialists, it was found out during the monitoring of the department. Moreover, the problem arose even at the beginning of the implementation of the mentioned large-scale state programs. Nine years have passed since the beginning of the purchase of new medical equipment. At the same time, more than 400 billion rubles were spent on equipment that is now practically not used.

In addition, in 2014 the State Cancer Program was completed in the country, for which 47 billion rubles were spent from the budget. Most of these funds went to the purchase of advanced medical equipment. At present, as Novye Izvestiya was told by activists of the Oncoactivity society, it is idle in some hospitals. "Equipment received under federal program, is used at 15-20% of its capacity," Russia's chief oncologist Mikhail Davydov admitted.

Experts name many reasons for the downtime of medical equipment

Previously, experts have named many reasons why expensive equipment may not be used by hospitals. The director of MSM-Medimpex CJSC, which supplies medical equipment to clinics, Konstantin Genin, lays responsibility, among other things, on the management of medical institutions. As an example, Genin cited the Trans-Baikal Regional Oncological Dispensary, where the equipment was delivered on time, but was not used while repairs were being made in the premises for its installation, and they received a state license and permission to operate.

"As a result, they began to use it only in 2015. It is surprising that the supplier (bound by strict contractual terms) brings equipment in two or three months, and only after that the dispensary does more than a year what it was necessary to do in advance (or at least - much Why is this happening - probably, it is better to ask the heads of such medical institutions and regional health authorities," the source said.

Larisa Popovich, director of the HSE Institute for Health Economics, also named several reasons for the downtime. The first one is related to the fact that the purchase of an expensive device does not provide for a budget for its consumables and necessary spare parts. "They should be financed from CHI tariffs, but only if their price is up to 100 thousand rubles. Thus, the system for ensuring the entire life cycle of equipment remains ill-conceived,” the expert said. The second reason is related to the lack of specialists: “Either the doctor was there, but quit, or they did not have time to train him. All radiology specialists are in short supply." The third concerns special conditions for the installation of equipment, the money for the creation of which is also often not provided in advance. The fourth - there is no money for repairs. The fifth reason - incompatible equipment was purchased.

Will the situation be saved by avoiding public procurement in the face of sanctions

According to Popovich, possible solution problems may be the departure from the public procurement system, after which the hospital will buy the service for the use of equipment from the manufacturer. The latter in this case will repair and purchase consumables himself. “I have seen precedents like this before, when a supplier provides a fully equipped operating room in which doctors work,” Popovich explained. The interlocutor noted that the equipment often becomes morally obsolete in 2-3 years, and ideally, you should already buy a new one. It turns out that there are not enough devices for treatment, and besides, they have not been used for years.

However, the gradual withdrawal from the public procurement system may be hindered by the sanctions policy of the Russian Federation. Recently, the Ministry of Industry and Trade developed a draft government decree expanding the list of foreign medical supplies that will be affected by restrictions in public procurement.

Russian non-profit organizations asked Prime Minister Dmitry Medvedev to finalize the list of foreign medical equipment, the import of which the authorities are going to ban. The fact is that there are no analogues of some medical products on the domestic market.

If the ban is nevertheless adopted in the form in which it was presented by the government, then due to the restriction of public procurement, the market may decrease as a whole, and then it will become unprofitable for foreign manufacturers to supply products to the Russian Federation. In this case, Russian hospitals will lose the opportunity to buy foreign medical equipment that has no analogues on the market. Russian market both publicly and privately.

The most multifunctional 2 3 The most affordable price 4 5

Today, there is no need to independently design a moonshine for the home - everything can be bought in specialized stores (and quite legally) or ordered on Internet sites, spending a minimum of time.

Our review presents the best moonshine stills for individual moonshine. The position of the models in the top rating was formed based on the performance of the unit, ease of use, and reliability. The price component and reviews of owners who have already purchased one of the presented devices for home use were also taken into account.

The best inexpensive distillers: budget up to 10,000 rubles.

The category of inexpensive distillers includes all devices of the so-called entry-level. They are characterized by small size and, accordingly, small volumes of the distillation tank, low productivity, quality of the resulting product, as well as extreme simplicity of design. Such devices are unpretentious in maintenance, but are designed for a long service life.

5 Yuryuzan double haul 20l

The purest moonshine
Country Russia
Average price: 7490 rubles.
Rating (2019): 4.4

The stainless steel distiller has a built-in double stage system. The closed cycle allows you to get the purest product without any additional time spent on re-distillation. As a result, the operation of this moonshine also saves water for cooling, and homemade vodka at the outlet is obtained without a specific smell and high strength (up to 70 °).

The owners who have chosen this unit for their home are generally satisfied with the capabilities of the device. Many pay attention to the reliability of the system. The presence of a built-in thermometer in the second chamber allows you to more accurately control the process. It should be borne in mind that Yuryuzani's distillation cube is designed to work with gas stoves. The reviews note the high quality of the welds and the solid appearance of the overall design, where everything is thought out to the smallest detail. Depending on the intensity of the process (regulated by the degree of heating), the performance of the moonshine still is quite decent - up to 2 liters of product can be obtained per hour of work.

4 Alcovar KrepyshOk 12 liters

Long service life
Country Russia
Average price: 5600 rubles.
Rating (2019): 4.5

The best assistant in the home preparation of strong alcoholic beverages will be the Krepyshok moonshine from Alcovar. It provides everything necessary to obtain a high-quality product in the amount of 3-5 liters per production cycle, depending on the selected volume of the distillation cube (12 liters and 20 liters). The versatility of the design of this moonshine still provides not only convenience and ease of operation, but also the best result of the strength and purification of moonshine. Due to the presence of a steamer soldered with a coil, where stainless shavings act as a filler, the output is a drink with a strength of up to 70 °.

The Alkovar KrepyshOk moonshine is made using 1-1.5 mm stainless steel, which guarantees its long service life of up to 30 years. This unit is resistant to maximum temperatures and can be installed on any heating surface. In their reviews, users note ease of use due to the presence of handles and a wide neck. For tracking and control production process This machine has a bimetal thermometer. The presented model, according to its characteristics, is a worthy participant in the top rating, and will certainly become the best choice for novice producers of homemade alcohol.

3 Phoenix Dream 8 l

Best performance (3l/h). Optimal equipment
Country Russia
Average price: 6100 rubles.
Rating (2019): 4.6

The classic design of the device "Phoenix Dream" looks great. Perhaps this is the best distiller in terms of appearance, but these are far from all of its features. If you lose sight of the distillation tank, designed for 8 liters, you can praise the installation for a productivity of 3 liters per hour.

Equipment deserves special attention. An important fact is the basic presence of a steamer, which retains harmful impurities and significantly improves the quality of the finished product. The lack of a thermometer is a little annoying, because of which you have to control the temperature in the chamber “by eye” or by other methods. But in general, the moonshine is very good, and largely justifies its price.

2 Magarych Derevensky 20T

Large volume of alembic (20 l)
Country Russia
Average price: 4560 rubles.
Rating (2019): 4.8

An elegant look is not about him. Unsightly and bulky in appearance, but very practical internally, "Magarych Derevensky 20T" becomes the decoration of our entire rating. What is good about it: firstly, it is worth noting the volume of the distillation cube, which is 20 liters. Since this model is intended for use not only in urban, but also in rural conditions, the manufacturers decided to equip the installation with a large tank without resorting to “screwing” additional components.

Heating comes from electric and gas stoves, and the temperature inside is controlled by a prudently installed thermometer. According to users, the quality of the resulting product is good, but not the standard. Nevertheless, the distiller itself receives very high marks, for which it is rightfully one of the best moonshine stills.

Due to the sharp increase in demand for moonshine stills, consumers are divided into three camps: some prefer to use standard and well-known distillers, others get the product using distillation columns, and still others spend a little more and get two units at once in one. But what is still better: a simple distillation apparatus or a rectifier? The answer is found in the comparison table:

Machine type	pros	Minuses
Distiller	Extremely simple design Low cost and high availability Ease of use A whole collection of drink recipes that can be obtained by distilling a (various) primary product Reliability of the design based on its simplicity	– Low productivity and relatively high heating costs – The impossibility of obtaining a distillate with an alcohol content of more than 70% – Explosion hazard and the need to comply with strict rules of use – More fusel impurities and acetone than when distilled with a rectifier
Rectifier	Obtaining a higher quality product with fewer impurities low cost Good reliability Produced in industrial volumes, rectifiers for moonshine stills are capable of processing up to 500 liters of raw materials per hour	- Not self-sufficient (requires raw alcohol for the rectification process - a product of the primary distillation of home brew in a moonshine still) – Low performance (for a separate model) – More complex than a distiller, design

1 Pervach Economy 20

Best price
Country Russia
Average price: 4150 rubles.
Rating (2019): 5.0

The moonshine Pervach Economy 20 presented in our rating differs not only in its budget price, but also in the most simplified design, which, in principle, does not prevent it from receiving positive reviews from users who purchased it for the home. With its help, lovers of strong drinks get a quality product without any additional effort. The volume of the tank of this distiller is designed for 20 liters of liquid, which is processed at a rate of up to 3 l / h during the primary distillation, and 5 l / h during the second distillation.

This household moonshine still is made of high quality food material and is designed for a long service life. To ensure safety during the production process, this model has a valve that relieves excess pressure. For best distillation results, high-quality cooling should be ensured by connecting the Pervach moonshine to running water. The reviews indicate a slight inconvenience of service due to the narrow neck of the cube.

The best distillers: price - quality

As the price rises, the possibilities of the apparatus itself are systematically growing: the equipment is expanding, additional elements appear, the number of cleaning operations increases and, as a result, the overall quality of the distillate increases.

5 Alambique Al-Ambiq Suite 10

Best Design
Country Russia
Average price: 18500 rubles.
Rating (2019): 4.5

This is probably the only moonshine in the ranking that has a designer exterior. Such a unit does not need to be hidden in a distant closet - for the home it will definitely become a key interior detail and a subject of conversation. Made entirely of copper, in its forms it resembles an object from Arab fairy tales, and this is partly true - the unit repeats the ancient Egyptian device. It should be noted that the performance of Al-Ambiq is as high as the aesthetic.

A 10 liter alembic and high capacity (4 l/h - copper pipes make themselves felt) allow you to quickly get enough spirits for a party (ideal for the production of armagnac (brandy) and cognac). Do not underestimate the safety of the moonshine still. The working tank has an emergency pressure relief valve, and a thermometer built into the outlet allows you to control the temperature of the exhaust vapors in front of the cooling coil (condenser). The only reason why this unit did not lead the TOP-5 in this category is its price. But judging by the reviews of the owners, the device is worth the money.

4 ChZDA "Gorilych" Economy 15/110/t

The most affordable device
Country Russia
Average price: 8750 rubles.
Rating (2019): 4.5

A worthy participant in our top rating has a small capacity distillation cube - only 15 liters. This will allow you to create a sufficient supply of an alcoholic drink from 10 liters of mash without restarting (it is not recommended to fill more than 70-75% of the volume of the cube). The unit is easy to set up, and allows even a novice distiller to get a unique product with special organoleptic characteristics. The moonshine still can also dispense light drinks, in which it is easy to disassemble the bouquet of aromas of the key ingredients of the wort.

A separate option (to be ordered separately) is a safety valve, which, in emergency cases, relieves excess pressure in the distillation cube. All parts, with the exception of the condenser inlet/outlet hose, are made of high quality food grade stainless steel. Additional protection against possible marriage is the manufacturer's warranty (valid for 12 months). The unit, judging by the reviews, practically does not know wear, even with daily use. The moonshine still is easy to maintain, and has good performance - in an hour of distillation (when the operating temperature is reached), it is possible to obtain up to a liter of product.

3 Thermosphere "Istochnik Classic" 20 l

Balanced. High security
Country Russia
Average price: 18090 rubles.
Rating (2019): 4.7

The design of this moonshine still is simple and reliable. It combines the features of a distillation column and a standard unit to produce a highly purified distillate. One cleaning cycle in such a model is equivalent to three or four distillation cycles in a moonshine still ... but with one small and very interesting condition.

Making such a statement, the developers, and many users, had in mind the initial settings, without dry steamers and other devices. A single distillation in more "fancy" moonshine stills gives a qualitatively the same product, which can only indicate the unsubstantiated statements. In general, the Thermosphere "Istochnik Classic" is a good model worthy of attention from potential buyers.

2 Phoenix Spartak 35 l

Country Russia
Average price: 14000 rubles.
Rating (2019): 4.8

Moonshine still "Phoenix Spartak" with a cube volume of 35 liters is an ideal model for one-time and hassle-free distillation of a large amount of raw materials. It is the fact of good capacity that is advantageous for many consumers. Of course, the dimensions of the installation will not allow it to be placed in small kitchens, but in spacious rooms (and if necessary) there will be no such problems.

The design of the apparatus was based on the principle of compatibility - the distillation column was combined with a standard moonshine still. As a result, we get a good distiller at an attractive price.

Changes in the law on moonshine

The use of a moonshine still to meet their own needs on the territory Russian Federation is not prohibited, but there are restrictions on the volume of production - up to 2000 liters per year. No more than 5.5 liters come out per day. According to the Decree of the Government of the Russian Federation of May 30, 1917 No. 666, such moonshine stills (distillers, distillation columns, etc.) must be registered with supervised authorities, and the owner himself will have to issue an IP. In this case, the unit must still comply with the requirements established by law. In addition, it does not matter at all whether you bought the device in a store or made it yourself.

Failure to comply with this requirement will cost novice distillers from 3 to 5 thousand rubles a fine with the confiscation of the moonshine unit. The same amount will have to be paid for the transportation of home-made alcoholic beverages exceeding 10 liters per person. But do not worry - all the moonshine stills presented in this TOP rating belong to the category of household appliances for the home, and are completely legal.

1 Good heat Triumph 15 l

The best equipment
Country Russia
Average price: 15,000 rubles.
Rating (2019): 4.9

Distiller "Good heat Triumph" is a traditional moonshine still, equipped with a lot of additional elements. Two sukhoparniks are located in series on the output tube, which exclude even the slightest chance of getting into the final product a large amount of harmful impurities that greatly affect the taste.

Moreover, all dry steam tanks are equipped with a valve for draining fusel oils accumulating at their bottom. You can control the heating using the installed temperature sensor, which accurately transmits the temperature inside the tank to the indicator. According to users, this is one of the best and most convenient installations to use, giving a hardened product with a strength of up to 80-85 degrees.

The best moonshine stills with a rectifier

A distillation column in moonshine stills is an alternative to dry steamers and a system of discharge tubes. The main filter element in them is a Panchenkov nozzle, and a spiral barrier cooler, which precipitates heavy impurity particles, acts as an additional filter element. For one distillation in such a system, high degree distillate purification, and its strength can be up to 94 degrees.

5 LUXSTAHL 6 - 50 l

Market novelty. Ability to assemble various modifications
Country Russia
Average price: 25990 rubles.
Rating (2019): 4.5

The device went on sale with the beginning of summer, and has already managed to get the first recommendations and reviews from new owners. In this model, the shortcomings of the previous series were taken into account and corrected (and they were), so that the new moonshine unit can quickly become the most popular on the market. In any case, he managed to “punch” his way into our top rating. Representing a distillation unit with a 2-inch selective neck, Luksstal-6 can be easily reassembled by the owner and operate in various haul modes. The clamp connections used in the key line allow this to be done in a matter of minutes.

The fact is that in its original form, the height of the equipment will be almost 180 cm. This will hardly allow you to assemble a moonshine still in an ordinary apartment. The source of heating also matters - the large size of the cube makes the work of the gas burner insufficient. The ideal option is to use an induction cooker. The system with an inverted cooler will allow, if necessary, to obtain a product with a strength of up to 96.6 °.

4 Wayne Wein 12 liters

High quality filtration. The most complete set
Country Russia
Average price: 9745 rubles.
Rating (2019): 4.6

A typical representative of the line of moonshine stills from the Schnapser company, which is distinguished by a large price tag and good factory assembly quality. To long-established safety standards, the model is made from 2mm stainless steel sheet with airtight fitting body kits to each other. There is also a branded automatic pressure relief valve, a red dot crowning the impeccably chrome body.

According to the manufacturers, the purchase of this device provides nine different operating modes, which allows you to prepare absolutely any drinks. Consumers slightly refute this fact, but in general they do not question the quality of the run and the final product. Due to the possibility of a free canopy / removal of structural elements, the productivity of X varies from 3 to 7 liters per hour. But even in the case of low returns, the device confidently justifies the investment.

3 Phoenix Crystal (12 l)

The most affordable price
Country Russia
Average price: 9100 rubles.
Rating (2019): 4.7

The best moonshine in terms of price, alas, does not perform so well in terms of filtration quality. Despite the fact that the distillation column is equipped with a Panchenkov wire filter, a small part of the impurities manage to pass through it and get into the final product. In principle, one purification cycle is quite sufficient to achieve an acceptable result, however, to obtain an ideal fraction, re-distillation should be resorted to.

The appearance of the device is not bad, as well as the set of things supplied with it. To heat it, you can use gas, electric, as well as ceramic types of heaters.

2 Good heat Profi Plus

The best ratio of price and quality
Country Russia
Average price: 17,000 rubles.
Rating (2019): 4.8

"Good Heat Profi Plus" is a device that inspires confidence by its very appearance. It is not surprising: the hull and its components are made with due care and responsibility. There is also a small drawback here - on a polished and chrome-plated case, small defects are more noticeable and largely spoil the appearance.

As for the functional state, a wire filter is located inside the rectifier, the efficiency of which is proved by a high degree of purification of the distillate.

1 Helicon Bulat Bogatyr-2 37 l

The most multifunctional
Country Russia
Average price: 18490 rubles.
Rating (2019): 5.0

Designed for the professional preparation of strong drinks, Bulat Bogatyr 2, included in the top of our rating, is especially popular among the models of moonshine stills presented on the domestic market. An important factor in this is the quality of workmanship using automated TIG welding, which ensures the perfect appearance and better strength of the seams. An additional advantage of this device is its versatility, which, moreover, can be expanded by purchasing a wide variety of additional units. This will allow not to be limited to the preparation of only moonshine, but to diversify the process up to 27 different modes.

An improved model of the moonshine still Bulat Bogatyr 2 is equipped with a unit for refilling the mash, which greatly simplifies and speeds up the production process, which already has the best performance. So, for example, in the Pot-stil raw alcohol production mode, the apparatus demonstrates a distillation rate of 8-9 l/h. Despite the impressive size of the column, it is highly stable due to the presence of a 3mm cover that hermetically closes the tank. The reviews note another feature of this moonshine still - a 5-channel refrigerator.

The best moonshine stills with a steamer

The sukhoparnik is an additional device that prevents harmful impurities from entering the final product. Fusel oils, which affect the taste of the distillate, settle to the bottom and can be drained thanks to a tap with a shut-off valve. For finer cleaning of the product, it is enough to increase the number of dry steamers.

5 Thermosphere with sukhoparnik 30l

High distillation speed. Heating with heating element
Country Russia
Average price: 13200 rubles.
Rating (2019): 4.4

The difference between the scheme of this moonshine still from the classical design is the tie-in of the steamer in front of the coil, which allows you to condense fusel oils. The unit for operation requires running water for cooling and connection to the mains, since heating is carried out using a double heating element. At the same time, there are similar models for induction cookers, which are cheaper. Nevertheless, it is “Thermosfvera” with a heating element that takes part in the top rating, since this is the only participant with this type of heating.

For a 30-liter tank, the manufacturer has many additional options that are ordered separately (from a protective valve to a device for flavoring the final product). The thickness of the bottom and neck of the distillation cube is increased in comparison with the walls of the tank by half - up to 2 mm. Users also like the complete absence of welds on the flange - it is stamped. In general, the reviews of the owners using this device for the home are positive. The distillation proceeds at a good rate (up to 6 l/h), and the refrigerator copes with the cooling of any flow, since it is made with a decent margin.

4 Finlandia Extra 20

The safest. Buyer's Choice
Country Russia
Average price: 9990 rubles.
Rating (2019): 4.6

This moonshine is completely safe, because it has an emergency pressure relief valve. This feature very effectively distinguishes "Finlandia Extra" from the background of its closest competitors, and makes the model a worthy participant in the top rating. In addition, compared with the previous series, this year the diameter of the main line was increased, due to which the productivity of the device became better - up to 4 liters / hour.

In the reviews of the owners, the wall thickness of the distillation cube deserved the most positive assessments - 2 mm of stainless steel and high-quality welding determine the serious resistance of the unit to loads and guarantee the longest operation. The presence of three stages of purification of the final product from impurities is also considered important. The basic equipment of the moonshine still (there are many additional connections that significantly expand its capabilities) allows even beginners to prepare not only strong homemade moonshine (up to 60 °), but also drinks such as absinthe, brandy or fruit vodka.

3 Phoenix Host (10 l)

The optimum ratio of price and quality
Country Russia
Average price: 7840 rubles.
Rating (2019): 4.6

This small, but productive model of moonshine has gained great fame among users. The main reason for this excitement is its durability - in the future, such an installation can serve for a decade without resorting to overhaul, but limited only to the replacement of components (faucets, thermometer, etc.).

Another advantage of the moonshine is its productivity: within an hour it is able to produce up to 3 liters of distillate of acceptable quality. Of course, one sukhoparnik does a good job of separating the product from impurities and fusel oil, but some of them still get into the ready-to-drink drink. The only way out of the situation is repeated distillation, which slows down the cooking process by an order of magnitude.

2 Magarych Mashkovsky 20BKDR (20 l)

Best price
Country Russia
Average price: 7700 rubles.
Rating (2019): 4.8

The original solution in terms of appearance was presented by the manufacturers of the moonshine still "Magarych Mashkovsky 20BKDR". They prudently “wrapped up” the tank of the device, as well as the series-connected dry steamers, which gave the product chic and high cost. The functionality did not let us down either: the moonshine still produces up to two liters of distillate per hour, the quality of which is close to ideal.

This is achieved due to dry steamers, which actively retain the mash inside the distillation tank. In general, this model is almost the best in its price category and rightfully takes its place in our extended rating.

1 Dobry Zhar Extra Lux (50 l)

Large volume of distillation cube (50 l). The best equipment.
Country Russia
Average price: 21350 rubles.
Rating (2019): 4.9

A serious installation for serious business - this is how the Dobry Zhar Extra Lux moonshine still with a capacity of 50 liters can be characterized. It is extremely easy to use, does not require special care and is able to serve for many years. To obtain a highly pure distillate with a minimum amount of impurities, it is equipped with two dry steamers, each of which is equipped with a drain valve for fusel oils.

The developers enthusiastically approached the configuration of their device: along with the moonshine still, each customer will receive a 100-gram pack of alcohol yeast, a recipe book for beginners, a compact alcohol meter, and a case for carrying and storing.

How to choose a moonshine still?

There are several characteristics that determine the choice of the most suitable model:

1. Type and design of moonshine. Depending on the schemes of the distillation process, purification filters, etc. features, the appearance of the device and its dimensions can vary greatly;
2. Production capacity and volume of the distillation cube;
3. Manufacturing material. Steel (stainless steel) and copper distillation devices are popular. The most practical ones are made of food steel, and copper ones allow you to save the organoleptic characteristics of raw materials;
4. Convenience service. The possibility of easy disassembly and availability for high-quality cleaning of the moonshine still affects the quality of the subsequent distillation.
5. related documents. The presence of certificates, a cash receipt and warranty obligations will protect against the acquisition of marriage or cheap models, in the manufacture of which non-food materials that can be harmful to health can be used.
6. Price. This characteristic in most cases is crucial.

In our article, we provide the most complete and up-to-date list of expensive treatment for 3-personal income tax for 2017. We also analyze its significance when paying for medical services and receiving a tax deduction.

special deduction

When filling out 3-NDFL, which refers to expensive treatment, is of great importance. The fact is that on the basis of one of the paragraphs sub. 3 p. 1 art. 219 tax code RF deduction amount for such medical services not limited by law.

Thus, the patient has the right to declare such an amount of expensive treatment in 3-personal income tax, which he spent on the corresponding medical manipulations.

An important point: you can claim a deduction for expensive treatment in 3-NDFL when you pass it not only in specialized organizations, but also with entrepreneurs who officially conduct medical practice.

Declaration

It makes sense to start filling out 3-personal income tax for expensive treatment only if you have a special certificate from medical institution with a special mark (approved by order of the Ministry of Health of the Russian Federation No. 289, Ministry of Taxation of the Russian Federation No. BG-3-04 / 256 of 07/25/2001):

Pay attention to the service code field in this help. Expensive treatment in 3-personal income tax is a reason to declare only when the value is "2". If "1", then the right to deduct for treatment is limited to the standard amount of 120,000 rubles.

From what code is in this certificate, you will understand the usual treatment or expensive treatment in 3-personal income tax can be declared. That is, the real amount you paid does not matter.

It is quite simple to indicate expensive treatment in the 3-NDFL declaration. Line 110 of Sheet E1 is intended for this purpose (see figure below). There are no special rules for filling it out. Therefore, it is usually not difficult to issue a 3-NDFL sample for expensive treatment.

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For 2017, which refers to expensive treatment in 3-personal income tax, is listed in the Decree of the Government of the Russian Federation dated March 19, 2001 No. 201. Here is a complete list:

№	Type of treatment
1	Surgical treatment of congenital anomalies (malformations)
2	Surgical treatment of severe forms of diseases of the circulatory system, including operations using heart-lung machines, laser technologies and coronary angiography
3	Surgical treatment of severe forms of respiratory diseases
4	Surgical treatment of severe forms of diseases and combined pathology of the eye and its adnexa, including the use of endolaser technologies
5	Surgical treatment of severe forms of diseases of the nervous system, including microneurosurgical and endovasal interventions
6	Surgical treatment of complicated forms of diseases of the digestive system
7	Endoprosthetics and reconstructive and restorative operations on the joints
8	Transplantation of organs (complex of organs), tissues and bone marrow
9	Replantation, implantation of prostheses, metal structures, pacemakers and electrodes
10	Reconstructive, plastic and reconstructive plastic surgery
11	Therapeutic treatment of chromosomal disorders and hereditary diseases
12	Therapeutic treatment of malignant neoplasms of the thyroid gland and other endocrine glands, including the use of proton therapy
13	Therapeutic treatment of acute inflammatory polyneuropathies and complications of myasthenia gravis
14	Therapeutic treatment of systemic connective tissue lesions
15	Therapeutic treatment of severe forms of diseases of the circulatory, respiratory and digestive organs in children
16	Combined treatment of pancreatic diseases
17	Combined treatment of malignant neoplasms
18	Combined treatment of hereditary bleeding disorders and aplastic anemia
19	Combined treatment of osteomyelitis
20	Combined treatment of conditions associated with complicated pregnancy, childbirth and the postpartum period
21	Combined treatment of complicated forms of diabetes mellitus
22	Combined treatment of hereditary diseases
23	Combined treatment of severe forms of diseases and combined pathology of the eye and its adnexa
24	Comprehensive treatment of burns with a body surface area affected by 30 percent or more
25	Types of treatment associated with the use of hemo- and peritoneal dialysis
26	Care of premature babies weighing up to 1.5 kg
27	Treatment of infertility by in vitro fertilization, cultivation and intrauterine injection of the embryo

Order of the Ministry of Finance of the Russian Federation dated December 26, 2002 No. 135n approved the “Guidelines for accounting special tools, special fixtures, special equipment and special clothing ”(hereinafter Guidelines No. 135n).

These Guidelines single out a separate group of assets for which a special procedure is provided for accounting and attributing their value to the costs of production and sale of products. Special assets include:

Special tools and special devices are technical means with individual (unique) properties and designed to ensure the conditions for the manufacture (release) of specific types of products (performance of work, provision of services), including:

tools;

stamps;

molds;

molds;

rolls;

pattern equipment;

stocks;

chill molds;

plasma-template special equipment;

other types of special tools and special devices.

They are not taken into account as special tools and special devices, technical means intended for the production of standard types of products (works, services).

Special equipment means of labor reusable in production, which provide conditions for performing specific (non-standard) technological operations, including:

special technological equipment (chemical, metalworking, forging and pressing, thermal, welding, other types of special technological equipment) used to perform non-standard operations;

control and testing apparatus and equipment (stands, consoles, models of finished products, test facilities) intended for adjustments, testing of specific products and their delivery to the customer (buyer);

reactor equipment;

devaccination equipment;

other types of special equipment.

Technological equipment for performing typical (standard) operations for mechanical, thermal, galvanic and other processing of parts and products, standard testing equipment for testing purchased semi-finished products, components and materials, as well as other general-purpose equipment are not considered as special equipment.

Special clothing personal protective equipment for workers: special clothing, special footwear and safety devices, including:

overalls;

suits;

jackets;

bathrobes;

short fur coats;

sheepskin coats;

various footwear;

mittens;

gas masks;

respirators;

other types of special clothing.

Clause 8 of Guidelines No. 135n establishes that a specific list of labor instruments included in the composition of special tools, special devices, special equipment and special clothing is determined by the organization based on the specifics of the technological process in industries and other sectors of the economy.

Accounting for overalls should be organized in the manner determined by Guidelines No. 135n.

The cost of overalls in accordance with paragraph 26 of the Guidelines No. 135n is repaid linear way based on the useful life of workwear provided for in the standard industry norms for the free issue of special clothing, special footwear and other personal protective equipment, as well as in the Rules for providing employees with special clothing, special footwear and other personal protective equipment, approved by the Decree of the Ministry of Labor of the Russian Federation of December 18 1998 No. 51 (hereinafter Decree No. 51).

At the same time, in accordance with paragraph 21 of Methodological Instructions No. 135n, a one-time write-off of the cost of workwear is allowed, the service life of which, according to the issuance standards, does not exceed 12 months. Therefore, the organization needs to be fixed in accounting policy a method of writing off workwear with a useful life of less than 12 months in the accounting policy.

With regard to special equipment (special tools, special fixtures, special equipment), the organization can choose one of two accounting methods:

1. Special equipment is accounted for in the manner prescribed by the Accounting Regulation "Accounting for Fixed Assets" RAS 6/01, approved by Order of the Ministry of Finance of the Russian Federation No. 26n dated March 30, 2001 (hereinafter RAS 6/01).

In accordance with paragraph 9 of Guidelines No. 135n, an organization can organize the accounting of special tools, special devices, special equipment in the manner prescribed for accounting for fixed assets, in accordance with PBU 6/01. The application of this method of accounting should be fixed in the accounting policy of the organization.

It should be noted that keeping records of special equipment in accordance with PBU 6/01 exceeds 12 months. The cost of special equipment objects with a useful life of more than a year is repaid by depreciation in one of the following ways:

Linear way;

Decreasing balance method;

By the sum of the numbers of years of useful life;

proportional to the volume of production.

Note!

According to paragraph 5 of PBU 6/01, special equipment objects in respect of which the conditions provided for in paragraph 4 of PBU 6/01 are met, and costing within the limit established by accounting policy organizations, but not more than 20,000 rubles per unit, can be reflected in accounting and reporting as part of inventories (hereinafter Inventory) and, accordingly, written off to production costs as they are put into production or operation.

Special equipment with a shorter useful life is taken into account as part of the inventory.

From our point of view, only production organizations that have a small range of special property can take into account special assets as fixed assets, since they will be able to keep such records without a significant increase in labor costs. Those organizations that have a significant range of special property, in addition to a sharp increase in the complexity of accounting operations, with this accounting option, will face such a problem as determining the useful life. Since Decree of the Government of the Russian Federation of January 1, 2002 No. 1 “On the classification of fixed assets included in depreciation groups” simply lacks information on most types of special property.

2. Accounting and write-off is carried out in the manner prescribed by Methodological Instructions No. 135n.

Items of special equipment and overalls, regardless of their value and useful life, are included in current assets and are accounted for on account 10 "Materials", to which the sub-accounts "Special equipment and special clothing in stock" and "Special equipment and special clothing in operation" are opened . Items are accepted for accounting at actual cost, determined in accordance with the Accounting Regulation "Accounting for inventories" PBU 5/01, approved by Order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n (hereinafter PBU 5/01).

The cost of special equipment is repaid in one of the following ways:

Proportional to the volume of products produced this method is recommended to be used if the objects of special equipment depend on the quantity of products produced;

· in a linear way if the physical depreciation of objects is not related to the volume of output;

· It is allowed to write off the special equipment used to fulfill individual orders or in mass production directly at the moment of transfer of objects into operation.

It should be noted that this wording of clause 25 of Guidelines No. 135n makes it possible to write off almost any object of special equipment during commissioning, since if the object is used not for an individual order, but for performing non-standard operations for a sufficiently long time and for the production of a sufficiently large number manufactured products, it can be qualified as mass production.

Thus, Guidelines No. 135n propose a combined method for accounting and writing off special assets, combining the methods of accounting and writing off established for both inventory and fixed assets, and this procedure differs from the generally accepted procedure.

On the one hand, these objects will be accounted for on account 01 "Fixed assets", if the organization, in accordance with paragraph 9 of Guidelines No. 135n, fixes in the accounting policy the use of PBU 6/01 for accounting for special assets, but they are in accordance with paragraph 5 of PBU 6 / 01 will be taken into account in the composition working capital on account 10 "Materials", if they cost no more than 20,000 rubles.

Please note that PBU 6/01 allows organizations to use another cost limit (less than 20,000 rubles) to classify an asset as part of the inventory. As a rule, the cost limit is determined based on the technological features of production. The use of a different value limit, indicating the justified reasons for its establishment, should also be reflected in the accounting policy of the organization.

On the other hand, their cost is not repaid in a lump sum, even if, according to cost indicators and useful life, they are not subject to inclusion in property, plant and equipment or must be written off at the time of commissioning. In addition, expensive objects that general rules should be accounted for as part of property, plant and equipment and depreciated, may be written off immediately upon commissioning if they are used for an individual order or in mass production.

When using this method of accounting and writing off special assets, there will be significant discrepancies between the accounting and tax accounting. For the purposes of tax accounting, objects are included in depreciable property or in material expenses in accordance with the provisions of Chapter 25 of the Tax Code of the Russian Federation (hereinafter TC RF).

Thus, to include objects in the composition of depreciable property, two conditions must be simultaneously met: the objects must have a useful life of more than 12 months and an initial cost of more than 10,000 rubles. If the objects do not meet these conditions, then, according to subparagraph 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, their cost is included in the composition of material costs at the time of commissioning.

Therefore, situations are possible when, in tax accounting, objects are not included in depreciable property (by the period of use or at initial cost) and their cost is included in expenses at the time of commissioning, and in accounting their cost will not be paid off at a time. In addition, for the purposes of tax accounting, depreciation is charged only in two ways linear or non-linear.

Let us present in the form of a table the procedure for accounting for and writing off objects according to the rules of PBU 6/01, according to the rules established by Methodological Instructions No. 135n and for the purposes of tax accounting.

Types of objects	Accounting		tax accounting
		Guidelines
Special equipment with a useful life of less than 12 months and an initial cost of less than 10,000 rubles	Included in the MPZ;	Included in the MPZ;
Special equipment with a useful life of less than 12 months and an initial cost of more than 10,000 rubles	Included in the MPZ; Written off at the time of transfer to production	Included in the MPZ; Can be written off at the time of transfer to production (if used for an individual order or in mass production)	Not included in depreciable property; The cost is included in the composition of material costs at the time of transfer to production.
Special equipment with a useful life of more than 12 months and an initial cost of less than 10,000 rubles	Written off at the time of transfer to production	Included in the MPZ; The cost is not repaid at once; Can be written off at the time of transfer to production (if used for an individual order or in mass production)	Not included in depreciable property; The cost is included in the composition of material costs at the time of transfer to production.
Special equipment with a useful life of more than 12 months and an initial cost of more than 10,000 rubles	Included in property, plant and equipment Repaid through depreciation	Included in the MPZ; The cost is not repaid at once; Can be written off at the time of transfer to production (if used for an individual order or in mass production)
Overalls with a service life of less than 12 months and an initial cost of less than 10,000 rubles	Included in the MPZ; Written off at the time of transfer to production	Included in the MPZ;	Not included in depreciable property; The cost is included in the composition of material costs at the time of transfer to production.
Overalls with a service life of less than 12 months and an initial cost of more than 10,000 rubles	Included in the MPZ; Written off at the time of transfer to production	Included in the MPZ; The cost may not be paid at once. Can be written off at the time of transfer to production	Not included in depreciable property; The cost is included in the composition of material costs at the time of transfer to production.
Overalls with a service life of more than 12 months and an initial cost of less than 10,000 rubles	Included in the MPZ; Written off at the time of transfer to production	Included in the MPZ; The cost is not paid at once	Not included in depreciable property; The cost is included in the composition of material costs at the time of transfer to production.
Overalls with a service life of more than 12 months and an initial cost of more than 10,000 rubles	Included in fixed assets; The cost is paid off by depreciation	Included in the MPZ; The cost is not paid at once	Included in depreciable property; The cost is paid off by depreciation

* we consider a situation where, in the accounting policy for accounting purposes, the limit for writing off assets as part of the inventory is set at 10,000 rubles.

Like other MPZ, special equipment and overalls can enter the organization as a result of the following operations:

purchase for a fee;

Free transfer

· contribution to the authorized capital;

commodity exchange operations;

production by the organization;

in any other way provided by law.

In all of the above cases, special assets are accepted for accounting at their actual cost, which is determined as the sum of the actual costs for their acquisition or manufacture in the manner prescribed by the Methodological Guidelines for Accounting for Inventories, approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n. Special equipment and overalls that do not belong to the organization on the basis of ownership should be accounted for on an off-balance account, for example, 012 "Special equipment" at the cost stipulated by the contract.

According to clause 13 of Guidelines No. 135n, special equipment is accounted for on account 10 “Materials” on a separate sub-account “Special equipment and special clothing in stock”.

Chart of accounts for accounting of financial and economic activities of organizations and instructions for its use, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n (hereinafter Chart of Accounts No. 94n) accounting for accounting for the receipt, availability and movement of special assets located in the warehouses of the organization or in other places of storage, subaccount 10-10 "Special equipment and special clothing in stock" is intended.

To account for the receipt and availability of special assets in operation, the Chart of Accounts No. 94n uses sub-account 10-11 “Special equipment and special clothing in operation”. The credit of sub-account 10-11 reflects the repayment (transfer) of the value of special assets to the cost of products (works, services) in correspondence with the debit of cost accounting accounts, and the write-off of the residual value of objects in case of their early retirement in correspondence with the debit of the account of other income and expenses.

For a more complete analytical accounting to sub-accounts 10-10 and 10-11, an organization can open sub-accounts of the second order:

10-10-1 "Special equipment in stock";

10-10-2 "Special clothing in stock";

10-11-1 "Special equipment in operation";

10-11-2 "Special clothing in operation."

Operations on the receipt of objects of special equipment and overalls, if purchased, are reflected in the debit entry of account 10 “Materials” on the corresponding sub-accounts and credit of accounts, 71 “Settlements with accountable persons”, 76 “Settlements with various debtors and creditors”.

If special equipment or overalls are manufactured by the organization, then their actual cost taken equal to the sum of the actual costs of their production. Operations for the acceptance for accounting of objects of special equipment or overalls made on their own are reflected in the debit entry of the corresponding sub-accounts to account 10 "Materials" and the credit of accounts 21 "Semi-finished products of own production", 23 "Auxiliary production".

After completion of work on the manufacture of special equipment and overalls, an Act of work performed is drawn up. A sample form of the Act is given in the Appendix to the Guidelines No. 135n, however, the organization can independently develop the form of the Act.

Guidelines No. 135n recommend using the requirement-invoice and (or) invoice (standard interbranch forms No. M-11 and No. M-15, approved by the Decree of the State Statistics Committee dated October 30, 1997 No. 71a "On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, work in capital construction").

At the time of acceptance of special equipment and overalls at the warehouse, a receipt order is issued in the form No. M-4.

If an organization uses PBU 6/01 to account for special equipment, then the movement of special equipment is reflected on account 01 "Fixed assets", and for documenting the movement, primary accounting documents are used, approved by the Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7 "On approval of unified forms primary accounting documentation for the accounting of fixed assets.

Paragraph 15 of Guidelines No. 135n allows the use of forms of primary accounting documents for the movement of special equipment and overalls, which the organization can develop independently. When developing a document, it is necessary to take into account the requirement of paragraph 13 of the Regulation on accounting and financial statements in the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n, as well as Article 9 federal law dated November 21, 1996 No. 129-FZ "On Accounting", which establish certain requirements for the preparation of the document. In particular, the primary accounting document will be accepted for accounting only if it contains the following mandatory details:

· Title of the document. The name contains the content of the business transaction, which is subject to accounting and the accountant of the organization should not take into account documents with a fuzzy name or no name at all, and also draw up such documents himself. The unified forms of primary accounting documents contain a “Form Code”, which is a seven-digit document number according to the All-Russian Classifier of Management Activities, which is printed in the upper right corner of the document. A self-developed document may not contain the “Form Code” variable, however, in the case of document processing using computer technology, the presence of this variable is necessary and the coding system is developed by the organization independently.

· date of the document. Date allows you to determine the specific date of the business transaction specified in the name of the document or in the document itself. The date is written in Arabic numerals as follows: first, the day and month are indicated, represented by two pairs of digits separated by a dot, then the year is indicated with four digits, for example, the date September 10, 2006 will be written as follows: 09/10/2006.

· name of company, on behalf of which the document was compiled, which allows you to determine whether the document belongs to a particular organization.

· business transaction meters in physical and monetary terms. In general, natural, labor and monetary meters are used in accounting. With the help of natural meters, information is obtained about accounting objects in physical terms, such as measures of length, weight, area, volume, and others. With the help of labor meters, used in combination with natural ones, the amount of labor spent on the production of products, works and services is determined, such indicators as labor productivity, the fulfillment of production standards are determined. With the help of labor meters, it is calculated wage. The monetary meter is generalizing, it expresses all indicators of the financial and economic activities of the organization.

· titles of persons responsible for the execution of a business transaction and the correctness of its execution. As a rule, a particular employee of the organization commits one or another type of business transactions based on established job description and an indication of the position of the person who performed the operation serves to control the legality of the operation.

· personal signatures of the indicated persons and their transcripts(including cases of creating documents using computer technology). In deciphering the signature, initials should be put first, and only then the surname, for example: I.S. Petrov. If there is no person whose signature should be on the document, instead of him the document can be signed by his deputy or the person acting as the absent person, while you cannot sign documents with a slash before the name of the position.

The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

It should be noted that in facsimile reproduction of signatures of persons is not allowed in primary accounting documents responsible for the correct execution of documents and the performance of business transactions.

Apart from required details additional details that are not mandatory can be entered into the document, such as the document number, the address of the organization, the basis for the business transaction, and others.

Self-created documents should accurately describe business transactions, provide users with the necessary and reliable information, should be convenient for processing and storage, and should not duplicate other primary documents.

Chief accountant's requirements documentation business transactions and submission to accounting required documents and information are mandatory for all employees of the organization. Without the signature of the chief accountant or a person authorized by him, cash and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution.

Article 212 of the Labor Code of the Russian Federation imposes certain obligations on employers to ensure safe conditions and labor protection for their employees. In particular, the employer must ensure:

“acquisition and issue at own expense of certified special clothing, special footwear and other personal protective equipment, washing and neutralizing agents in accordance with established standards to employees employed in work with harmful and (or) dangerous working conditions, as well as in work performed under special temperature conditions or associated with pollution.

Article 17 of the Federal Law of July 17, 1999 No. 181-FZ “On the Fundamentals of Labor Protection in the Russian Federation” establishes that personal protective equipment for workers, including foreign-made ones, must comply with the labor protection requirements established in the Russian Federation, and have certificates of conformity. The purchase and issuance of personal protective equipment to employees that do not have a certificate of conformity is not allowed.

Personal protective equipment is subject to mandatory certification in accordance with the following documents:

Decree of the Government of the Russian Federation dated August 13, 1997 No. 1013 “On Approval of the List of Goods Subject to Mandatory Certification and the List of Works and Services Subject to Mandatory Certification”;

Decree of the State Standard of the Russian Federation dated July 30, 2002 No. 64 "On the range of products and services (works) subject to mandatory certification, and the range of products, the conformity of which can be confirmed by a declaration of conformity";

The rules for certification of personal protective equipment are established by the Decree of the State Standard of the Russian Federation dated June 19, 2000 No. 34 "On the approval and implementation of the Rules for the certification of personal protective equipment."

With mandatory certification of personal protective equipment, determine their compliance with the requirements of the following normative documents:

GOST or GOST R general technical requirements;

GOST or GOST R for a specific type of personal protective equipment according to the indicators specified in the Rules.

Voluntary certification establishes compliance with personal protective equipment to standards of various categories, specifications, recipes and other documents specified by the applicant.

Personal protective equipment for which certificates of conformity and licenses for the use of the mark of conformity have been issued must be marked with the mark of conformity. Marking is carried out by the manufacturer or seller in ways that ensure a clear image of this sign, its resistance to external influencing factors, as well as durability during the specified service life or shelf life of the product. The conformity mark is applied to personal protective equipment and (or) accompanying documentation. The conformity mark can be applied in close proximity to the manufacturer's trademark on those places of personal protective equipment that are subject to minimal wear and where it can be easily detected. The execution of the mark of conformity must be contrasting against the background of the surface on which it is applied. If it is impossible to apply the mark of conformity directly to personal protective equipment, it should be applied to labels, labels, packaging, non-returnable containers, as well as accompanying documentation. The place of application of the mark of conformity is indicated in the license for the use of the mark of conformity.

Overalls should be issued in accordance with the Rules for providing employees with special clothing, special footwear and other personal protective equipment, approved by Decree No. 51.

Lists of professions, names and norms of issued overalls are established by the following documents:

Decree of the Ministry of Labor of the Russian Federation dated December 16, 1997 No. 63 “On approval of standard industry norms for the free issue of special clothing, special footwear and other personal protective equipment to employees”;

Decree of the Ministry of Labor of the Russian Federation dated December 25, 1997 No. 66 “On approval of standard industry norms for the free issue of special clothing, special footwear and other personal protective equipment to employees”;

Decree of the Ministry of Labor of the Russian Federation dated December 29, 1997 No. 68 “On approval of standard industry norms for the free issue of special clothing, special footwear and other personal protective equipment to employees”;

Decree of the Ministry of Labor of the Russian Federation dated December 30, 1997 No. 69 “On approval of standard norms for the free issue of special clothing, special footwear and other personal protective equipment to workers in cross-cutting professions and positions in all sectors of the economy”;

Decree of the Ministry of Labor of the Russian Federation of July 22, 1999 No. 26 “On approval of standard industry norms for the free issue of special clothing, special footwear and other personal protective equipment for workers in chemical industries”;

Decree of the Ministry of Labor of the Russian Federation dated August 30, 2000 No. 63 “On approval of standard industry norms for the free issue of special clothing, special footwear and other personal protective equipment to bank employees”;

a number of other regulations.

Standard norms for the issuance of overalls have been developed for the following industries and categories of workers:

・Industrial workers building materials, glass and porcelain-faience industry;

· Employees of civil aviation;

· Employees engaged in construction, construction and installation and repair and construction works;

· Employees of radio engineering and electronic production;

· Employees of shipbuilding and ship repair organizations;

· Employees of food, meat and dairy industry organizations;

· Employees of the elevator, flour-grinding and feed industry;

· Employees of railway transport organizations (railway intra-factory transport);

· Employees of stations and workshops for the production of generator gas;

· Employees who carry out observations and work on the hydrometeorological regime of the environment;

· Employees of the steam power and energy sector (except for the production of electrical energy);

· Employees of higher educational institutions;

· Employees of cultural organizations;

· Employees involved in the production of musical instruments;

· Employees involved in the production of mercury thermometers;

· Employees of organizations of the State Committee of the Russian Federation for State Reserves;

· Permanent and variable composition of educational and sports organizations of the Russian Defense Sports and Technical Organization (ROSTO).

Employees are provided with personal protective equipment, regardless of which sector of the economy the production, workshops, sections and types of work belong to, as well as regardless of the forms of ownership of organizations and their organizational and legal forms. If any professions are not indicated in the relevant Model Industry Standards, then personal protective equipment is issued to these workers in accordance with the Model Standards for the free issue of special clothing, special footwear and other personal protective equipment to workers in cross-cutting professions and positions in all sectors of the economy, approved by the Decree of the Ministry of Labor of the Russian Federation Federation of December 30, 1997 No. 69, provided that these professions are indicated in this document.

We draw your attention to paragraph 26 of Resolution No. 51. The above paragraph says that the employer must timely dry-clean, wash, repair, decontaminate, decontaminate, neutralize and dedust special clothing, as well as repair, decontaminate, decontaminate and neutralize special footwear and other personal protective equipment. For these purposes employer may issue employees 2 sets of special clothes, provided for by the Model Industry Standards, with double wear.

In addition, it should be borne in mind that when issuing warm overalls, one should be guided by the Decree of the Ministry of Labor of the Russian Federation dated December 31, 1997 No. 70 “On approval of the norms for the free issue of warm special clothing and warm special footwear to workers in climatic zones, common for all sectors of the economy (except for climatic areas provided specifically in the standard industry standards for the free issuance of special clothing, special footwear and other personal protective equipment to maritime transport workers; civil aviation workers; workers carrying out observations and work on the hydrometeorological regime of the environment; permanent and variable composition of educational and sports organizations of the Russian Defense Sports and Technical Organization (ROSTO)), which establishes the terms for wearing warm overalls depending on climatic zones. Uniform climatic zones have been established for all sectors of the economy (except for climatic regions specifically provided for in the Model Industry Norms for the free issue of special clothing, special footwear and other personal protective equipment to maritime transport workers; civil aviation workers; workers carrying out observations and work on the hydrometeorological regime of the environment ; permanent and variable composition of educational and sports organizations of the Russian Defense Sports and Technical Organization (ROSTO)), approved by the Decree of the Ministry of Labor of the Russian Federation of December 31, 1997 No. 70.

Attention should be paid to paragraph 6 of the Rules for providing workers with special clothing, special footwear and other personal protective equipment, approved by Resolution No. 51. This paragraph establishes that in cases where personal protective equipment is not specified in the Model Industry Standards, they can be issued to employees on the basis of attestation of workplaces, depending on the nature of the work performed, with a wear period to wear out or as on-duty and can be included in collective contracts and agreements.

The regulation on the procedure for attestation of workplaces in terms of working conditions was approved by the Decree of the Ministry of Labor of the Russian Federation dated March 14, 1997 No. 12. In accordance with this provision, all workplaces available in the organization are subject to certification in terms of working conditions. When carrying out certification, hygienic criteria for assessing working conditions in terms of harmfulness and danger of factors in the production environment, the severity and intensity of the production process, labor safety system standards, sanitary rules and norms are taken into account.

The timing of certification is established by the organization based on changes in the conditions and nature of work, but at least once every 5 years from the date of the last measurements.

Recertification is mandatory in the following cases:

after replacement of production equipment;

after changing the technological process;

after the reconstruction of collective protective equipment;

at the request of the bodies of the State Expertise of Working Conditions of the Russian Federation in the event of violations during the certification of workplaces in terms of working conditions.

To organize and conduct certification, an order is issued, in accordance with which an certification commission is created, the terms and schedule for the certification are determined.

As a rule, the measurement of the parameters of hazardous and harmful production factors, as well as the determination of indicators of the severity and intensity of the labor process, is carried out by the laboratory divisions of the organization. In the absence of such units, centers of state sanitary and epidemiological surveillance, laboratories of the bodies of the State Expertise of Working Conditions of the Russian Federation and other laboratories certified for the right to conduct such events are involved.

When attesting workplaces, an assessment of working conditions is carried out, an assessment of the safety of equipment and devices. This takes into account the provision of workers with personal and collective protective equipment, as well as the effectiveness of these funds.

Based on the results of certification of workplaces for working conditions, the following documents are filled out:

a list of jobs and the results of their certification in terms of working conditions in the unit. This statement includes information about certified workplaces and working conditions on them, the number of employees employed in these conditions, the provision of their personal protective equipment;

a summary sheet of jobs and the results of their certification in terms of working conditions in the organization. The summary statement indicates the number of jobs by structural divisions and the organization as a whole, the number of jobs where certification was carried out with their distribution by class of working conditions, the number of employees employed at workplaces where certification was carried out, information on providing employees with funds personal protection.

The results of the work of the attestation commission are documented in the protocol of attestation of workplaces, to which are attached:

attestation cards for workplaces in terms of working conditions;

statements of workplaces and the results of their certification in terms of working conditions in departments;

a summary sheet of workplaces and the results of their certification in terms of working conditions in the organization;

an action plan to improve and improve working conditions in the organization, which, along with other measures, provides for the use of personal protective equipment.

Documents of attestation of workplaces in terms of working conditions are materials of strict accountability and are subject to storage. In the "List of Standard Management Documents Formed in the Activities of the Organization, with an Indication of the Storage Period", approved by the Federal Archives on October 6, 2000, paragraph 332 states that documents on attestation of workplaces are stored for 5 years. The head of the organization is responsible for conducting the certification.

Thus, after attesting workplaces, the organization has the right to develop its own standards for providing employees with overalls, safety shoes and other personal protective equipment and put them into effect by order of the head.

The expenses of the organization for the purchase of overalls and other personal protective equipment after certification of workplaces and execution of all necessary documents can be taken into account for the purpose of calculating income tax in accordance with subparagraph 7 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation as part of other expenses as expenses for ensuring normal conditions labor and safety measures provided for by the legislation of the Russian Federation.

In accordance with Article 221 of the Labor Code of the Russian Federation:

At work with harmful and (or) dangerous working conditions, as well as at work performed in special temperature conditions or associated with pollution, employees are issued free of charge certified special clothing, special footwear and other personal protective equipment, as well as washing and (or) neutralizing means in accordance with standard norms, which are established in the manner determined by the Government of the Russian Federation.

The employer has the right, taking into account the opinion of the elected body of the primary trade union organization or other representative body of employees and its financial and economic situation, to establish norms for the free issue of special clothing, special footwear and other personal protective equipment to employees, which improve, compared with standard norms, the protection of employees from existing workers. places of harmful and (or) dangerous factors, as well as special temperature conditions or pollution.

The employer, at his own expense, is obliged, in accordance with the established norms, to ensure the timely issuance of special clothing, special footwear and other personal protective equipment, as well as their storage, washing, drying, repair and replacement.

The norms for the free distribution of flushing and neutralizing agents to employees, the procedure and conditions for their issuance were approved by the Decree of the Ministry of Labor and Social Development of the Russian Federation dated July 4, 2003 No. 45 “On approval of the norms for the free distribution of flushing and neutralizing agents to employees, the procedure and conditions for their issuance” (hereinafter Decree No. 45).

Since October 6, 2006, the employer, taking into account the opinion of the elected body of the primary trade union organization or other representative body of workers and his financial position has the right to establish standards that improve the protection of workers compared to standard standards.

Washing and decontaminating products in accordance with Decree No. 45 include soap, a protective hydrophilic and hydrophobic hand cream, a cleansing hand paste, and a regenerating repairing hand cream. Soap is provided for pollution-related jobs. Protective, regenerating and regenerating creams, cleansing hand pastes are issued for jobs related to hard-to-wash off dirt, oils, greases, petroleum products, adhesives, bitumen, irritating chemicals and other substances.

So from the text this section It follows that employers are obliged to provide their employees with free overalls and other personal protective equipment in cases stipulated by the legislation of the Russian Federation.

If the employer does not do this, then labor inspectors may fine him during the inspection. The basis for imposing a fine is Article 5.27 of the Code of the Russian Federation on Administrative Offenses:

"1. Violation of legislation on labor and labor protection entails the imposition of an administrative fine on officials in the amount of from five to fifty times the minimum wage; for persons engaged in entrepreneurial activities without forming a legal entity, from five to fifty times the minimum wage or an administrative suspension of activities for up to ninety days; on legal entities from three hundred to five hundred times the minimum wage or an administrative suspension of activities for up to ninety days.

2. Violation of labor and labor protection legislation by an official who was previously subjected to administrative punishment for a similar administrative offense entails disqualification for a period of one to three years.

We remind you that in accordance with Article 5 of the Federal Law of June 19, 2000 No. 82-FZ "On the Minimum Wage", the assessment of taxes, fees, fines and other payments, carried out in accordance with the legislation of the Russian Federation, depending on minimum size wages, from January 1, 2001, is made on the basis of a base amount equal to 100 rubles. Thus, the amount of the fine ranges from 500 to 5,000 rubles for officials and from 30,000 to 50,000 rubles for legal entities.

I would like to note that the head of the organization has the right to decide on the issuance of additional overalls to employees in excess of the norms established by law. In addition, he can provide overalls for employees whose positions are not provided for in the standard norms, as well as issue more items of overalls than prescribed by the Ministry of Labor of the Russian Federation. This is his right. In accounting, all expenses for the acquisition and issuance of workwear will be reflected in full. But when calculating taxes, an accountant should be careful: he can take into account only those overalls that “fit” within the established standards.

As mentioned above, the rules for providing employees with special clothing, special footwear and other personal protective equipment are approved by Resolution No. 51.

According to paragraph 5 of Article 255 of Chapter 25 of the Tax Code of the Russian Federation, labor costs include the cost of uniforms and uniforms issued to employees in accordance with the legislation of the Russian Federation for free or sold to employees at reduced prices (in terms of the cost not compensated by employees), which remain in personal permanent the use of workers. In the same order, expenses for the acquisition or manufacture of uniforms and footwear by the organization, which indicate the belonging of employees to this organization, are taken into account.

Thus, if overalls are issued to an employee in accordance with the legislation of the Russian Federation and remain in his personal permanent use, then these costs must be taken into account under the item “Labor costs”.

Paragraph 6 of the Rules approved by Decree No. 51 establishes the following: if personal protective equipment is not specified in the Standard Industry Standards, they can be issued to employees by the employer on the basis of attestation of workplaces, depending on the nature of the work performed, with a period of use until wear and tear or as on-duty and may be included in collective agreements and agreements.

If the employer issues uniforms on his own initiative without certification of workplaces, then the costs associated with the purchase of uniforms can be taken into account as part of the cost of wages. In this case, the costs will be taken into account on the basis of paragraph 25 of Article 255 of the Tax Code of the Russian Federation "other types of expenses incurred in favor of the employee, provided for by the employment contract and (or) the collective agreement." At the same time, the issuance of uniforms must be fixed in the labor and (or) collective agreement.

When providing employees with uniforms on their own initiative, the employer must pay special attention to documentation in order to be able to take into account the cost of uniforms as part of expenses for the purposes of Chapter 25 of the Tax Code of the Russian Federation. Organizations should develop their own standards for providing employees with uniforms, if there are no existing legislative acts, and put them into effect by internal administrative documents, namely an order for the organization, according to which the organization is obliged to provide specific employees (according to the list of positions) with uniforms in order to create normal conditions of labor protection and maintenance of a uniform style or in a collective and (or) employment contract establish the obligation of the employer to issue uniforms.

The above documents are necessary in order for the organization to prove that the costs of uniforms for employees are related to the performance of their work duties and are economically justified.

A few words about the expenses for the purchase or production of uniforms and footwear by the organization, which indicate the belonging of employees to this organization.

Uniforms and footwear must necessarily indicate that employees belong to this organization, which must be indicated in the documents related to its manufacture. When determining whether clothes belong to an organization, it is impossible to overstep the borderline with the costs of other types of advertising, for example, by establishing, for example, the purpose for a certain circle of people - office visitors or by obtaining an expert opinion (manufacturer of shoes or clothing) that this information is not advertising.

This point is very important in terms of taxation.

"advertising information distributed in any way, in any form and using any means, addressed to an indefinite circle of people and aimed at drawing attention to the object of advertising, generating or maintaining interest in it and promoting it on the market."

Special equipment and overalls are released into production on the basis of the following documents:

requirement-invoice (form No. M-11);

consignment note (form No. M-15);

limit-fence card (form No. M-8);

documents developed independently, subject to the availability of all necessary details.

And if special equipment and overalls are accounted for in accordance with PBU 6/01 (taking into account the limit of 20,000 rubles), then forms for accounting for fixed assets are applied.

According to paragraph 20 of Methodological Instructions No. 135n, special assets transferred to production are accounted for on account 10 “Materials” on a separate sub-account “Special equipment and special clothing in operation”. For the convenience of accounting, as we noted above, separate sub-accounts can be opened:

"Special equipment in operation";

“Overalls in operation”.

Operations for the transfer of objects of special equipment and overalls to production are reflected in the entry:

In accordance with paragraph 24 of the Guidelines No. 135n the cost of special equipment can be included in the cost of production in one of the ways presented below :

The method of writing off the cost in proportion to the volume of products (works, services) produced;

in a linear way.

Also, do not forget that, according to clause 25 of Methodological Instructions No. 135n, the cost of special equipment intended for individual orders or used in mass production is allowed to be fully repaid at the time of transfer to production (operation) of the corresponding equipment. That is, the accounting policy of the organization should fix the provision that the cost of special equipment used to fulfill individual orders or used in mass production is paid off at a time at the time of transfer of the specified special equipment to production.

Expenses associated with the manufacture and sale of products in accordance with paragraph 5 of the Accounting Regulation "Expenses of the organization" PBU 10/99 (hereinafter PBU 10/99), approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n, will be expenses for ordinary species activities.

Expenses for ordinary activities related to the production of products, the performance of work, the provision of services are reflected in the amount of actually incurred costs on the debit of the cost accounting accounts and the credit of the accounts of material values, settlements and other accounts.

Now consider the procedure for writing off special equipment for tax purposes.

According to subparagraph 3 of paragraph 1 of article 254 of the Tax Code of the Russian Federation, material expenses, in particular, include the costs of the taxpayer for the purchase of tools, fixtures, inventory, instruments, laboratory equipment and other property that are not depreciable property. The cost of such property is included in material costs in full amount as it enters service.

According to paragraph 1 of Article 256 of the Tax Code of the Russian Federation, the main conditions for classifying property as depreciable property are:

the ownership of this property by the taxpayer on the basis of ownership. The exception is leased property that is on the balance sheet of the lessee;

use of property by a taxpayer to generate income;

useful life of more than 12 months;

the initial cost is more than 10,000 rubles.

The costs of acquiring depreciable property are attributed to, are taken into account for tax purposes through depreciation. The procedure for calculating depreciation is provided for in Article 259 of the Tax Code of the Russian Federation.

But there may also be such an option when the value of the property exceeds 10,000 rubles, and the service life does not exceed 12 months. In this case, one of the conditions for classifying property as depreciable property is not met, therefore, its cost should be taken into account for profit tax purposes as part of material expenses as it is put into operation.

Depreciation is understood as the gradual transfer of the value of depreciable property to the manufactured product as it wears out and obsoletes.

The procedure for determining the initial cost of depreciable property is established by Article 257 of the Tax Code of the Russian Federation, in accordance with which the initial cost of special equipment will be determined as the sum of the costs of its acquisition, construction, manufacture, delivery and bringing it to a state in which special equipment is suitable for use, with the exception of value added tax. cost and excises, except for the cases established by the Tax Code of the Russian Federation.

If depreciable property is received by the organization free of charge, then, in accordance with Article 257 of the Tax Code of the Russian Federation, its value is determined as the amount at which such property is valued in accordance with paragraph 8 of Article 250 of the Tax Code of the Russian Federation (when property is received free of charge, income is assessed based on market prices determined taking into account the provisions Article 40 of the Tax Code of the Russian Federation).

Fixed assets received as a contribution to the authorized capital are accepted for tax accounting at the residual value of the fixed asset, determined according to the tax records of the transferring party.

When accepting objects of special equipment for tax accounting, it is necessary to establish the period of its useful life. The useful life is the period during which the object serves to fulfill the objectives of the taxpayer's activity and which is determined by him independently on the date of commissioning of this fixed asset within the time limits established by the Classification of fixed assets approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1.

In total, ten depreciation groups are intended for tax accounting purposes.

When accepting depreciable property for accounting, the organization must determine which depreciation group this object belongs to, in accordance with the Classification of fixed assets. After the depreciation group is determined, the organization independently sets a specific useful life (in months) within the terms provided for this depreciation group.

In the event that the depreciable property is not named in any of the depreciation groups established by the Classification of Fixed Assets, the taxpayer sets the useful life based on the recommendations of manufacturers or in accordance with the technical specifications, which is established by paragraph 5 of Article 258 of the Tax Code of the Russian Federation.

In tax accounting, only two methods of depreciation can be used: linear and non-linear. When applying each of these methods, the amount of depreciation is determined for tax purposes on a monthly basis in accordance with the depreciation rate, based on the useful life of the object. Moreover, depreciation is charged separately for each depreciable property.

The taxpayer is obliged to apply the straight-line depreciation method to buildings, structures and transmission devices that are included in the eighth tenth depreciation groups, regardless of the period of their commissioning. For other fixed assets, the taxpayer may apply any of the above methods. The method chosen by the organization is not subject to change during the entire period of depreciation for this depreciable property.

With the linear method the amount of depreciation in respect of an item of depreciable property is determined based on the original cost or current (replacement) cost (in the event of a revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item.

With a non-linear method depreciation is charged on the residual value of the depreciable property. The procedure for calculating depreciation changes after the residual value of the property reaches 20% of its original value. In this case, the residual value of the depreciable property for the purpose of depreciation is fixed as a base value for further determination of depreciation charges. To determine the monthly amount of deductions, the base cost is divided by the number of months remaining until the end of the term of use of this object.

Accrual of depreciation on an object of depreciable property in accordance with paragraph 2 of Article 259 of the Tax Code of the Russian Federation begins on the 1st day of the month following the month in which this object was put into operation.

The accrual of depreciation on depreciable property is terminated from the 1st day of the month following the month when the value of such an object was completely written off or this object was removed from the taxpayer's depreciable property for any reason (sale, liquidation, and so on).

The amount of repayment of the cost of special equipment in this case is determined based on the natural indicator of the volume of products (works, services) in the reporting period and the ratio of the actual cost of the object of special equipment to the estimated volume of output of products (works, services) for the entire expected useful life of this object.

That is, the amount to be charged to the production cost accounts is determined as follows: the amount of products produced in the reporting period should be multiplied by the cost of the special equipment object and divided by the estimated amount of products that will be produced using this object.

The cost of the object will be fully repaid when all the planned quantity of products is produced. Depending on the performance, this period may vary.

Guidelines No. 135n do not say at what point the write-off of special equipment in accounting should begin. When using the write-off method in proportion to the volume of manufactured products, it will be logical to write off the cost of special equipment starting from the month in which the production of products using this special equipment began.

Example 1

In order to manufacture an order, organization A purchased special equipment (stamps) worth 380,000 rubles in March (excluding value added tax (hereinafter VAT)) and in the same month transferred the special equipment to production and began fulfilling the order. The organization decided to write off the cost of special equipment in proportion to the volume of products produced. The planned output is 25,000 units.

According to the terms of the contract, the order must be completed within 2 months, the useful life of the special equipment is set at 2 months.

The volume of products produced was:

March 15,000 units;

April 10,000 units.

012 "Special equipment".

In conditions this option For example, the cost of special equipment for accounting purposes will be written off within two months:

in March 228,000 rubles (15,000 x 380,000 / 25,000);

in April 152,000 rubles (10,000 x 380,000 / 25,000).

For the purpose of calculating income tax, the cost of special equipment will be fully included in the material costs in the month when the special equipment is put into operation, that is, in March.

There is a difference between the data of accounting and tax accounting, since both in March and in April, different amounts will be included in the composition of expenses in accounting and tax accounting. In this case, the organization must apply the Accounting Regulation "Accounting for income tax settlements" PBU 18/02, approved by Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 126n (hereinafter PBU 18/02).

In this case, there are taxable temporary differences deferred income tax, which leads to an increase in income tax payable to the budget in the next reporting period or in subsequent reporting periods.

Taxable temporary differences lead to the fact that in this reporting period the tax calculated on accounting profit will be more than the income tax calculated in tax accounting.

For those organizations that use the accrual method, the occurrence of taxable differences most often occurs when in accounting expenses are expensed over several periods, and in tax accounting they are recognized as expenses at a time. In our example, the taxable temporary difference would be RUB 152,000 (RUB 380,000 RUB 228,000).

In the next or subsequent reporting periods, as the decrease or full repayment taxable temporary differences, that is, as the cost of special equipment is written off as expenses, deferred tax liabilities will be reduced or completely repaid. The amounts by which deferred tax liabilities are reduced are reflected in the accounting records in the debit of the deferred tax assets account in correspondence with the debit of the account for settlements on taxes and fees.

Account correspondence		Amount, rubles
Debit	Credit
March:
			Accepted stamps
			Transferred stamps from warehouse to workshop
			Reflected on the off-balance account the cost of stamps
			The amount of repayment of the cost of stamps for the first month is reflected (15,000 x 380,000 / 25,000)
			Deferred tax liability formed (152,000 x 24%)
April:
			The amount of repayment of the cost of stamps for the second month is reflected (10,000 x 380,000 / 25,000)
			Reflected repayment of deferred tax liability (152,000 x 24%)

If the accounting policy of the organization establishes that the cost of special equipment used to fulfill individual orders is paid off at the time of its release into production, in the conditions of this example, there will be no difference between accounting and tax accounting data, since the cost of special equipment in both accounting and tax accounting will be written off in March.

End of example.

Thus, with this method, the cost of special equipment is written off during the period in which it is used. The amount written off monthly depends on the volume of products produced, which reflects the real picture in those periods when more products were produced and, accordingly, the equipment worked with a greater load, depreciation amounts are greater. This allows you to include in the cost of production a share of the cost of objects directly related to this product.

Note that in the event that, in accordance with the provisions of Chapter 25 of the Tax Code of the Russian Federation, these objects must be included in the depreciable property, depreciation must be accrued either on a straight-line or non-linear basis over the useful life determined in accordance with Decree of the Government of the Russian Federation dated 1 January 2002 No. 1 “On the classification of fixed assets included in depreciation groups”.

In this regard, temporary differences may occur in accounting in accordance with PBU 18/02.

In addition, here it is worth drawing the attention of the reader to the following. Quite often there is a situation when special equipment is used not only in the manufacture of new products, but is also used, for example, for the production of spare parts. In this case, the organization may encounter difficulties in determining the distribution base, since the use of physical indicators here is hardly possible due to their incompatibility. Therefore, the organization must choose some other indicator, in proportion to which the cost of special equipment will be distributed, for example, the labor intensity of the work performed. True, for these purposes it is necessary to preliminarily calculate the amount of repayment of the cost of special equipment per hour of labor costs. Further calculation will be carried out in the usual manner.

It should be noted that at the time of the transfer of special equipment objects into operation, their value was reflected in the off-balance account, where it will be taken into account until the moment of physical disposal of the objects (sale, gratuitous transfer, write-off as worn out or other disposal method).

Clause 28 of Guidelines No. 135n establishes that if the production of products for which special equipment is used is terminated ahead of schedule and it is not planned to be resumed, further repayment of the cost is not made, and the residual value of the special equipment is written off to financial results as operating expenses. This operation is reflected accounting entry:

In this case, the amount to be written off on a monthly basis is determined based on the useful life of the object. Since the Guidelines do not directly define which document should be followed when determining the useful life of special equipment objects, from a literal reading of the text of the instructions, we can conclude that the useful life can be determined by the organization independently based on the estimated volume of production or on the estimated period, during which these objects will be used.

We have already noted that Methodological Instructions No. 135n did not establish from what period the write-off of special equipment should begin. Therefore, the organization must approve one of the possible write-off methods in the accounting policy order:

start writing off the cost of special equipment from the month of its transfer to operation;

· start writing off from the 1st day of the month following the month in which the special equipment was transferred to production.

Example 3

The organization purchased a special equipment object for 450,000 rubles (excluding VAT). In accounting, it was decided to write off its cost in a linear way. The term of the proposed use of the object is 2 years.

For the purpose of taxation of profits, this object of special equipment, in accordance with the Classification of fixed assets included in depreciation groups, is assigned to the first depreciation group, which takes into account all non-durable property with a useful life of 1 to 2 years inclusive. The organization has a useful life of 2 years.

The initial cost of the special equipment object in tax accounting is also 450,000 rubles.

The amount to be debited monthly to production cost accounts is: 450,000 rubles / 24 months = 18,750 rubles.

End of example.

Thus, when using the linear method, the cost of special equipment items is transferred to production costs evenly over the period of their use.

This method is allowed to be used only for those items of special equipment that are used for individual orders or in mass production. Items of special equipment written off in full at the time of transfer to operation must be accounted for on an off-balance account until the end of their operation and physical disposal.

For the purposes of tax accounting, equipment costing more than 10,000 rubles per unit and with a useful life of more than 12 months (according to Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 "On the classification of fixed assets included in depreciation groups") must be included in depreciable property. Depreciation is charged monthly, over the life of the asset.

Example 4

To fulfill the order in March, equipment worth 400,000 rubles was purchased. The equipment was taken into account as an object of special equipment and was put into operation in the same month. Since this special equipment was purchased to fulfill a single order, the deadline for which expires in September, and subsequently the organization does not plan to produce similar products, it was decided to write off the cost of the equipment in full upon its transfer to operation.

Suppose that special equipment according to the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1, is to be included in the second depreciation group, which takes into account property with a useful life of more than 2 years to 3 years inclusive. The organization has a useful life of 25 months. For the purposes of tax accounting, special equipment is subject to depreciation, which begins on April 1, that is, from the day of the month following the month in which the special equipment was put into production. The monthly depreciation amount for tax purposes will be (400,000 rubles / 25 months = 16,000 rubles).

Since the cost of this object of special equipment in accounting will be written off in full at the time of transfer to production, for the purposes of tax accounting it will be paid off within 25 months as depreciation is accrued, there will be a difference between accounting and tax accounting data. Differences should be accounted for using PBU 18/02.

In the next or subsequent reporting periods, when the amount of deductible temporary differences will decrease, that is, as depreciation is accrued in tax accounting, the amount of deferred tax assets will also decrease accordingly. The amounts by which deferred tax assets are reduced must be reflected in the credit of the deferred tax asset accounting account in correspondence with the debit of the tax and levy settlement account.

The working chart of accounts provides for the use of the following accounts and sub-accounts:

10-10-1 "Special equipment in stock";

10-11-1 "Special equipment in operation";

012 "Special equipment".

Account correspondence		Amount, rubles
Debit	Credit
In March
			Special equipment accepted
			Special equipment put into operation
			Reflected on the off-balance account the cost of special equipment
			Written off the cost of special equipment
			Reflected deferred tax asset (400,000 x 24%)
Monthly from April to September (during the accrual of depreciation in tax accounting)
			Reflected repayment of deferred tax asset (16,000 x 24%)

Starting from October, the organization will not be able to take into account the depreciation costs of this object of special equipment for tax purposes.

In the event of the disposal of an asset object for which a deferred tax asset was accrued, the amount of the accrued deferred asset is written off to the profit and loss account with an accounting entry on the debit of account 99 “Profit and Loss” and the credit of account 09 “Deferred tax assets”.

When issuing overalls to employees and when returning them, entries are made in personal records of the issuance of personal protective equipment. Form personal card approved by Resolution No. 51. The card indicates the name of the issued personal protective equipment, their cost, the percentage of validity at the time of issue, the period of wear.

Clothing can be returned in the following cases:

at the end of the wearing period;

upon dismissal of an employee;

when transferring an employee to another job for which the issuance of overalls is not provided.

Duty overalls may be issued to employees for collective use. It is provided for the performance of certain work or is assigned to certain jobs and is transferred from shift to shift. Duty overalls are issued to the responsible person and an entry is made on a separate card marked "on duty".

On the basis of the Model industry norms for the issuance of workwear, the useful life of workwear is determined, which are applied when it is written off.

Overalls with a useful life of less than 12 months can be written off immediately at the time of its issuance to employees.

In accordance with paragraph 26 of Guidelines No. 135n, if the service life of overalls exceeds 12 months, its cost is repaid in a linear way based on the useful life of special clothing provided for in the standard industry norms for the free issuance of special clothing, special footwear and other personal protective equipment. protection, as well as in the Rules for providing workers with special clothing, special footwear and other personal protective equipment, approved by Resolution No. 51.

According to paragraph 5 of PBU 10/99, the costs of providing employees with overalls are included in the costs of ordinary activities. Earlier we noted that the cost of overalls is taken into account on the sub-account "Special equipment and special clothing in stock", opened to account 10 "Materials", however, for convenience, a second-order sub-account "Overalls in stock" can be opened.

According to the Guidelines No. 135n, an organization can organize the accounting of special tools, special devices and special equipment in accordance with PBU 6/01, that is, in the manner prescribed for accounting for fixed assets. The Letter of the Ministry of Finance of the Russian Federation dated May 12, 2003 No. 16-00-14 / 159 states that a similar procedure can be established for items of special clothing. If the organization takes advantage of this opportunity, then accounting for special clothing will be kept on account 01 "Fixed assets".

On the basis of clause 27 of Guidelines No. 135n, the accrual of the repayment of the cost of special clothing in accounting is reflected in the debit of the accounts of accounting for production costs and the credit of account 10 "Materials" subaccount "Special equipment and special clothing in operation", to which you can also open a subaccount of the second order "Overalls in operation". If overalls are accounted for in accordance with the provisions of PBU 6/01, their cost will be repaid through depreciation.

For the purpose of calculating income tax, depreciable property is property with a useful life of more than 12 months and an initial cost of more than 10,000 rubles, this follows from paragraph 1 of Article 256 of the Tax Code of the Russian Federation. Thus, if the cost of one set of overalls is less than 10,000 rubles and the useful life is less than 12 months, then such overalls will not be depreciable property. According to subparagraph 3 of paragraph 1 of article 254 of the Tax Code of the Russian Federation, the expenses of the organization for the purchase of workwear, which is not depreciable property, are included in material expenses in the full amount as it is put into operation.

When writing off workwear, a situation may arise the expenses of the organization for workwear for accounting purposes will be recognized during its service life (if it is more than 12 months), for the purpose of calculating income tax, they will be recognized as a lump sum in the month the workwear is put into operation, if they are not performed conditions allowing to take into account overalls as part of depreciable property.

There will be a so-called temporary difference, which, in accordance with paragraph 8 of PBU 18/02, represents income and expenses that form accounting profit (loss) in one reporting period, and the tax base for income tax is formed in another or other reporting periods. If we assume that the reporting period lasts much more than one year, then there would be no temporary differences at all, since these incomes or expenses would be taken into account both in accounting and in tax accounting.

Depending on the impact temporary differences have on taxable income, they are divided into deductible and taxable.

In this case, a taxable temporary difference will arise, which will form a deferred income tax, leading to an increase in income tax payable to the budget in the periods following the reporting period. That is, in this reporting period, the tax calculated on accounting profit will be more than the income tax calculated in tax accounting.

That part of deferred income tax, which should lead to an increase in income tax payable to the budget in the following periods, on the basis of paragraph 15 of PBU 18/02, is a deferred tax liability. The deferred tax liability is defined as the product of the taxable temporary difference and the income tax rate established by the legislation of the Russian Federation on a certain date.

According to paragraph 18 of PBU 18/02, a deferred tax liability should be reflected in accounting on the credit of account 77 "Deferred tax liabilities" in correspondence with the debit of account 68 "Calculations for taxes and fees".

In the next or subsequent reporting periods, as taxable temporary differences decrease or fully recede, deferred tax liabilities will decrease or fully be repaid. The amounts by which deferred tax liabilities are reduced or fully repaid in the reporting period are reflected in the accounting records in the debit of the deferred tax liability account in correspondence with the credit of the account for accounting for taxes and fees.

In the example, both mittens and jackets are not included in depreciable property for the purpose of calculating income tax, and their cost is included in material expenses at a time at the time of issuance to employees.

To reflect transactions on accounting accounts, the organization uses sub-accounts to the “materials” account:

10-10-1 "Overalls in stock";

10-11-1 "Overalls in operation".

Consider the question of whether it is necessary to levy income tax from employees on the cost of issued overalls and other personal protective equipment individuals(hereinafter personal income tax) and charge a single social tax.

In accordance with subparagraph 2 of paragraph 1 of Article 238 of the Tax Code of the Russian Federation, all types established by the legislation of the Russian Federation are not subject to a single social tax, legislative acts subjects of the Russian Federation, decisions of representative bodies of local self-government compensation payments(within the limits established in accordance with the legislation of the Russian Federation) related to the performance by the employee of labor duties, as well as reimbursement of other expenses, including expenses for raising the professional level of employees.

Thus, the cost of overalls and other personal protective equipment issued to employees within the established norms is not subject to the unified social tax in accordance with the generally established procedure. This is also confirmed by Letter No. 07-4-04/968-p464 of June 5, 2001 of the Ministry of the Russian Federation for Taxes and Dues.

As for personal income tax, a similar conclusion can be drawn from paragraph 3 of Article 217 of the Tax Code of the Russian Federation, in accordance with which all types of compensation payments established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits, established by law) related to the performance of labor duties).

If overalls and other personal protective equipment are issued to employees in excess of the norms established by law, then the personal income tax on the excess amounts in this case must be withheld. This follows from paragraph 1 of Article 210 of the Tax Code of the Russian Federation, according to which:

"In determining tax base all income of the taxpayer, received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefit, determined in accordance with Article 212 of this Code, shall be taken into account.

The amount of income received in kind is determined in accordance with paragraph 1 of Article 211 of the Tax Code of the Russian Federation:

“When a taxpayer receives income from organizations and individual entrepreneurs in kind in the form of goods (works, services), other property, the tax base is determined as the cost of these goods (works, services) and other property, calculated on the basis of their prices, determined in the manner similar to that provided for in Article 40 of this Code.

The unified social tax in accordance with paragraph 3 of Article 236 of the Tax Code of the Russian Federation is not charged in this case, since the costs of issuing workwear in excess of the norm are not included in the costs that reduce the tax base for income tax of the reporting period.

According to paragraph 30 of Methodological Instructions No. 135n, the cost of a special equipment item that is retired or not used for the production of products, performance of work and provision of services, or for the management needs of the organization, is subject to write-off from accounting.

It should be specially noted that the final removal of objects of special equipment and overalls from accounting is carried out only upon their physical disposal, which should be recorded in the relevant documents disposal certificates, sales documents, and so on. Up to this point, these objects, even if their cost is completely written off, should be taken into account on an off-balance sheet account.

Disposal of special equipment takes place in the following cases:

· sales;

gratuitous transfer (with the exception of a gratuitous use agreement);

Write-offs in case of moral and physical wear and tear;

liquidation in case of accidents, natural disasters and other emergencies;

· transfers in the form of a contribution to the authorized (share) capital of other organizations.

Paragraph 33 of Methodological Instructions No. 135n establishes that income and expenses from the write-off of objects of special equipment and workwear are attributed to financial results as operating income and expenses.

If a special equipment object is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount specified by the parties in the sale and purchase agreement.

When selling special equipment, the organization receives income. According to paragraph 7 of the Accounting Regulation "Income of the organization" PBU 9/99, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n, such income is classified as operating income.

According to paragraph 11 of PBU 10/99, the organization's operating expenses include, in particular, expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than Money(except foreign exchange), goods, products.

The expenses include the residual value of the asset being sold, if its cost was not written off at a time, the costs of its dismantling, transportation, packaging, and so on. Works related to the sale of special equipment can be performed both by the organization itself and by the third parties. If third-party organizations are involved, the cost of the services rendered by them and the work performed is reflected by the organization in the debit of account 91 "Other income and expenses", sub-account 91-2 "Other expenses" and the credit of account 60 "Settlements with suppliers and contractors". The amount of VAT is recorded in the debit of account 19 "Value added tax on acquired valuables" in correspondence with the account.

Paragraph 14.1 of PBU 10/99 establishes that the amount of expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products is determined in the manner similar to the procedure provided for in paragraph 6 of PBU 10/99, that is, it is accepted for accounting in an amount equal to the amount of payment in cash or in any other form or the amount of accounts payable.

Income from the sale of special equipment is reflected in the credit of account 91 "Other income and expenses" on a separate sub-account 91-1 "Other income", and the costs associated with the sale are reflected in the debit of the account in sub-account 91-2 "Other expenses".

The operation for the sale of a special equipment object in accordance with paragraph 1 of Article 146 of the Tax Code of the Russian Federation is recognized as an object of taxation with value added tax, while the procedure for determining the tax base for the sale of goods (works, services) is established by Article 154 of the Tax Code of the Russian Federation.

For the purpose of calculating income tax, proceeds from the sale of property on the basis of paragraph 1 of Article 249 of the Tax Code of the Russian Federation are recognized as income from the sale.

When determining income, they exclude the amounts of taxes presented in accordance with the Tax Code of the Russian Federation by the taxpayer to the buyer (purchaser) of goods (works, services, property rights).

Example 6

The organization purchased a set of special equipment to fulfill the order. The cost of the kit is 118,000 rubles (including VAT 18,000 rubles). The service life of the equipment is 6 months. The organization decided to write off the cost of special equipment at a time at the time of its transfer to production. For profit tax purposes, the cost of special equipment is included in material expenses at the time the special equipment is put into operation. After the completion of the order, the special equipment was sold, the price established by the contract is 94,400 rubles (including VAT 14,400 rubles).

The cost of the sold special equipment was debited from the off-balance account

For cases when an organization uses a wide range of special equipment items, Section V of Methodological Instructions No. 135n provides for the possibility of integrated accounting, that is, accounting is not carried out for each specific item, but in the form of sets that are grouped by types of manufactured products. In this case, sets of special equipment for the manufacture of certain types of products are formed from individual items of special equipment, which can either be purchased from third-party organizations or manufactured on their own. Each kit is assigned a code that allows you to determine which product it belongs to. If special equipment is manufactured independently, then in the subdivisions that manufacture it, orders are opened, the codes of which reflect belonging to specific products.

A set of special equipment is taken into account as an independent object without breakdown by individual items. The actual cost of the kit consists of the actual costs of its manufacture or the acquisition of its individual components and the costs associated with their acquisition.

The cost of a set of special equipment is included in production costs in the manner prescribed by Methodological Instructions No. 135n for individual items of special equipment.

In the event of replacement or repair of individual components, the actual cost of a set of special equipment does not change. The cost of repairing and replacing parts of the kit is treated as the cost of its repair and maintenance and is included in the cost of ordinary activities.

Example 7

The organization received an order for the manufacture of a boat. To fulfill the order, a set of special equipment was formed, for which tools were purchased in the amount of 295,000 rubles (including VAT 45,000 rubles). In addition, the organization manufactured special devices, the production costs of which amounted to 320,000 rubles.

The lead time for ordering is 1.5 years.

To replace worn-out items of special equipment, tools were purchased for an amount that amounted to 35,400 rubles (including VAT of 5,400 rubles).

Depending on how the cost of the kit is written off, two options are possible.

For profit tax purposes, a set of special equipment is included in depreciable property.

A) The organization decided to write off the cost of a set of special equipment in a linear way during the period of its use.

09 Deferred tax assets

End of example.

In more detail with questions regarding the composition, accounting methods, receipt of special assets, registration primary documents and providing employees with personal protective equipment, you can find in the book of the authors of CJSC "BKR-INTERCOM-AUDIT" "Inventories".

Account correspondence		Amount, rubles
Debit	Credit