Fixed assets are buildings, structures, vehicles, equipment. Such property is used for more than 12 months and costs no less than a certain amount. Acceptance for accounting of OS in 1C 8.3 occurs in several stages. Each of them is displayed in a certain order. Let's dwell on this in more detail.

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Acceptance for accounting of fixed assets in 1C 8.3 occurs in two stages: first, they reflect the receipt of fixed assets, then their commissioning. In this article, read how to take into account fixed assets in 1C accounting 8.3 in 3 steps.

Step 1. Reflect the receipt of fixed assets in 1C 8.3

Go to the section "Fundamentals and intangible assets" (1) and click on the link "Receipt of equipment" (2).

In the window that opens, click the "Create" button (3).

The "Receipt: Equipment (Create)" window opens. In the upper section of the document (4) in the "Organization" field, indicate your organization, in the "Warehouse" field, indicate which warehouse the equipment was delivered to. In the "Counterparty" and "Agreement" fields, specify the supplier of fixed assets and the details of the agreement with him. In the Invoice No. field, enter the number of the invoice for which the property was received.

The bottom section consists of five tabs (5):

• Equipment;
• Goods;
• Services;
• return container;
• Additionally.

In the "Equipment" tab, click the "Add" button (6) and enter the data on the received fixed asset. In the "Nomenclature" field, specify the name of the OS, in the "Quantity" and "Price" fields, the quantity and price of the equipment received. “Accounting account” 1C 8.3 will automatically determine, depending on the type of equipment received (fixed assets, equipment for installation). When all the data is entered, you can save the document, to do this, click the "Post and close" button (7). Now the purchase of fixed assets is reflected in accounting under the debit of account 08 (if fixed assets were purchased) or 07 (if equipment was purchased that requires installation).

Step 2. Put fixed assets into operation

The second stage is the acceptance for accounting of OS in 1C 8.3 - commissioning. A fixed asset ready for operation is put on the balance sheet on the basis of an acceptance certificate. To do this, create the document "Acceptance for OS accounting". To do this, go to the "FA and intangible assets" section (8) and click on the link "Acceptance of fixed assets" (9).

In the window that opens, click the "Create" button (10). The "Acceptance to OS Accounting" window will open.

In the upper section of the window "Acceptance for accounting with fixed assets" (11), fill in the fields:

• "Organization";
• "type of operation". In this field, you can select one of three values: "Equipment", "Construction objects" or "Based on the results of the inventory";
• OS Event. In this field, select the appropriate operation from the list, for example, "Acceptance for accounting with commissioning";
• "MOL". Specify the financially responsible person;
• OS location. Specify in which department the fixed asset will be operated.​

The bottom section of the window consists of five tabs (12):

• non-current asset;
• fixed assets;
• Accounting;
• Tax accounting;
• depreciation premium.

In the “Non-current asset” tab (13), indicate the appropriate “Method of receipt”, for example, “Purchase for a fee”. In the "Equipment" field, select the equipment that you are putting into operation from the "Nomenclature" reference book. Also indicate the "Warehouse" where it is located. In the "Account" field, the accounting account on which the object was reflected upon receipt of goods will be automatically set (Step 1).

In the "Fixed assets" tab (14) you need to create a new fixed asset object. To do this, click on the "Add" button (15), and then on the "+" (16).

A window will open for filling in data on the fixed asset. Fill in the fields in this window:

• OS Accounting Group. In this field, you must select a suitable group from the list, for example, “Machinery and equipment (except for office equipment)”;
• "Name";
• "Full name".

In the "Accounting" tab (19) specify:

• "Accounting procedure". Specify " Depreciation";
• "Method of calculating depreciation". Here, select the depreciation method for the object, for example, linear;
• "Method of reflection of depreciation expenses". In this directory, indicate on which account the depreciation should be charged;
• "Useful life (in months)". Here, specify how many months the fixed asset will be depreciated in accounting.

In the "Tax accounting" tab (20), fill in:

• "The procedure for including costs in the composition of expenses." Here you can select one of the methods from the list, for example, “depreciation charge”;
• "Useful life (in months)". In this field, fill in how much the object will be depreciated in tax accounting in months.

All data for the commissioning of the fixed asset are filled in. Now you can save and post the document. To do this, click "Record" (21) and "Submit" (22). Fixed assets in 1C 8.3 Accounting are registered. The fixed asset was put into operation, accounting entries were made on the debit of account 01 “Fixed assets”.

In 1C 8.3, the receipt of fixed assets occurs as follows: through the main menu section of the OS and intangible assets panel, go to the Receipt of fixed assets section, where we select the subsection that corresponds to reflect the accounting operation:

Further, according to the rules accounting, the main asset, in our example, this is a Ford Mondeo car, you need to transfer it to Account Dt 01.01. To do this, in the 1C rev.8.3 program, go to the subsection and create an accounting document:

We enter all the information about the transport and fill in all sections of the table, assign an inventory number:

After entering all the necessary information, we write it down, post the document and check the postings. According to accounting, the 1C 8.3 program correctly formed them: Dt 01.01 Kt 08.04 - the fixed asset "was registered", that is, it is already listed at the enterprise:

With the help of OSV, we will check how the report reflects the availability and cost of the fixed asset:

Depreciation in 1C 8.3 - step by step instructions

Depreciation of fixed assets, according to the accounting chart of accounts, is accounted for on account 02 Depreciation of fixed assets. In clauses 8 and 17 of PBU 06/01, all property is classified by groups. The initial cost of fixed assets is included in expenses through depreciation.

OS depreciation in 1C 8.3 is charged from the next month in which the OS object was accepted. Depreciation will continue until the end of its useful life or until the cost is debited from the account.

Depreciation is charged in accordance with the depreciation group to which the fixed asset belongs: linear method or non-linear. How the depreciation will be repaid should be reflected in accounting policy enterprises.

According to the accounting rules, the company's expenses for the acquisition of fixed assets should be written off gradually, in parts for the manufactured (produced) product or service. For these purposes, depreciation is charged monthly on the fixed asset.

In 1C 8.3, go to the OS Depreciation section:

When performing the Closing of the month function in 1C 8.3, we open a routine operation that reflects the calculation of depreciation - partial monthly expenses necessary to write off the cost of the product or service produced:

Through Help - calculation, select the desired section:

We check how 1C 8.3 Accounting calculated the amount of depreciation for the month:

To do this, we will make a table to make sure the calculations are correct:

All amounts are the same, which means that the information about the fixed asset was entered into the 1C 8.3 database correctly and, according to the accounting policy of the enterprise, the 1C program made the necessary calculation for accounting and tax accounting:

We also check for the purposes of NU the calculation of the depreciation premium required when calculating income tax:

With the help of OSV on account 02.01, we check the accounting:

We also check tax accounting by selecting the necessary element in the settings:

How to set the depreciation parameters of fixed assets for BU and NU, as well as the procedure for including the cost of fixed assets in the cost of accounting and tax accounting in 1C 8.2 (8.3), see the following video lesson:

Write-off of fixed assets

The write-off of fixed assets in 1C 8.3 is as follows: select the subsection Disposal of fixed assets - the bookmark Write-off of fixed assets:

We create and prepare an accounting report:

In it, we fill in sequentially all sections of the plate:

When all the data is entered, you must immediately check the accounting entries:

Thus, in 1C 8.3, the accounting reflected the fact that the OS was written off. Next, we form a printed form - the Act on the write-off of the fixed asset object:

We print it out and give it to the head and members of the commission for signature:

According to OSV account 91.02, we check the correctness of the reflection of the operation to write off the fixed asset for other expenses:

In the SALT on account 01.09, the write-off of the fixed asset was reflected, that is, at the end of the reporting period, the fixed asset at the enterprise is no longer listed:

How to draw up accounting documents in 1C 8.3 is described in the Help section:

Sale and write-off of fixed assets in 1C 8.3

Before selling a fixed asset, for example, a Ford Mondeo car, the following accounting transactions must be carried out:

• Carry out monthly Closing of accounting entries for depreciation;
• Fill out the document Transfer of fixed assets for the buyer;
• Issue an invoice to the buyer on the basis of the Asset Transfer to reflect VAT;
• Reflect in 1C 8.3 deregistration of vehicles with the traffic police for the correct calculation of transport tax;
• Check the correctness of the wiring.

Open in the section Disposal of fixed assets the subsection Transfer of fixed assets:

We select the counterparty - the buyer and create an accounting document:

We sequentially fill in all sections of the table:

After entering the information and posting the document, we check the postings:

• Dt 62.01 Kt 91.01 - vehicles were sold to the buyer;
• Dt 91.02 Kt 01.09 - the transfer of vehicles is reflected in accounting;
• Dt 91.02 Kt 68.02 - VAT reflected:

We open the Act of acceptance - transfer of fixed assets, in which the recipient (buyer) and deliverer (seller) of the vehicle and the brand of the sold car are recorded:

We print out the Act, sign it by both parties, transfer one copy to the buyer, and file the second one into the accounting reports.

Fixed asset accounting ends when the fixed asset is liquidated or sold. In the program 1c 8.2, for this purpose, documents are provided for the write-off of fixed assets, preparation for the transfer of fixed assets, transfer of fixed assets (Fig. 1). Let's consider each of them separately.

OS decommissioning

Let's say once every half a year you conduct an OS Inventory, which we will talk about in another article. According to the results of the inventory, there are operating systems that are not working, according to the conclusion of the technical inspection, they cannot be repaired, they must be written off from the balance sheet of the enterprise. For this purpose, the document Decommissioning of fixed assets is intended (Fig. 2).

Documents - Fixed assets - Decommissioning of fixed assets

We fill in the document in sequence:

1. Name of the organization, date, if it is not current;

2. The reason for the write-off, an event for regulated and accounting (if not in the list, the reason can be added in the corresponding directory, through "Add" (Fig. 6).

3. Set up the BU account “Other expenses” and write-off subaccount, select the appropriate tax assignment for the operation.

4. In the Primary asset field, select the OS names from the directory (Fig. 4), or enter the inventory number, Enter and the OS name is automatically pulled from the directory. To select an OS, you can use the Selection.

5. Fields with numerical values ​​Cost, Depreciation, Residual value (Fig. 4-5) - are filled in automatically using Fill in (For the list of fixed assets or By name - for all the same type of fixed assets, by name entered in the table.) If the cost of the fixed asset is written off to commissioning costs - displayed in the line Written off on acceptance. We carry out the write-off document.

Preparing for OS Transfer

Document preparation for transfer, may precede the document Transfer of fixed assets.

Documents - Fixed assets - Preparation for the transfer of fixed assets

We fill in the following fields:

1.Sobitie for regulated and management accounting (Fig. 7);

2. We select the name of the OS from the directory and fill in the tabular part using “Fill” (Fig. 7 - 8);

OS transfer

Documents - Fixed assets - Transfer of fixed assets

The document is filled out in case of sale of OS. The structure here is more complicated than the previous two (Fig. 9-19). First, fill in the "header" of the document (Fig. 9-10):

On the "Additional" tab, set the name of the consignee, delivery address and department (Fig. 14)

On the tab the parameters of mutual settlements, we set the corresponding BU accounts (Fig. 15).

On the commission tab, we indicate the members of the commission according to the write-off order (Fig. 16).

On the “Invoice printing” tab, we set the parameters necessary for the printed form (Fig. 17).

And print the document (Fig. 18)

The printed form of the document looks like this (Fig. 19):

I propose to consider in this article a detailed example of the acceptance of fixed assets for accounting in 1C 8.3 in the form step by step instructions. The accounting procedure for such assets is determined by PBU 6/01 “Accounting for fixed assets”.

When buying a fixed asset, a accounting entry 08.04 – 60.01 (detailed -). It follows from this that the equipment is simply listed “in stock” on account 08.04 “Acquisition of fixed assets” and is not operated, and depreciation is not charged on it.

In order for the purchased equipment (machine, car, computer, etc.) to be listed as a fixed asset in the organization and depreciated, it is necessary to correctly take it into account.

Let's figure out what it means to take into account in 1C 8.3. From an accounting point of view, this means that it needs to be moved from account 08.04 to account 01.01 “Fixed assets in the organization”. The program still needs parameters for calculating depreciation both in accounting and in.

For all this, there is a document "Acceptance for OS accounting". Let's consider it in more detail.

Creating and filling out the document "Acceptance for accounting of fixed assets"

To create a new document, go to the menu "OS and", then click the link "Acceptance for OS accounting". A window with a list of documents will open. In this window, click the "Create" button. A window for creating a new document will appear:

In the header of the document, we indicate the organization, division (location of the OS), the financially responsible person and the event of the OS.

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Let's move on to the first tab "Non-current asset". We select the equipment that we want to take into account. We also indicate the warehouse where it is stored.

On the "Fixed Assets" tab, we collect a list of fixed assets to be accepted for accounting. In our case, this will be one line that matches the equipment:

In addition to choosing a fixed asset, you need to assign an inventory number on this tab. By default, this number is automatically substituted from the "Fixed Assets" directory (the "Directories" menu, then the "Fixed Assets" link).

Briefly about this directory: it stores all the parameters of the fixed asset and changes documents during operation.

For example, we can change the inventory number in our created document, which was taken from the directory. After posting the document in the directory, this number will also change. Entries in such a directory are also called fixed asset cards.

Setting the parameters for calculating OS depreciation in 1C 3.0

An interesting point in accounting for fixed assets in the 1C program: Accounts department of a state institution 8 edition 2.0 is their disposal. This process implies the termination of accounting for a single fixed asset on balance accounts, that is, it ceases to be listed on the balance sheet, and the institution no longer transfers reporting on this accounting entity.

There are a limited number of reasons that are grounds for the disposal of a fixed asset from non-financial assets. Care must be taken when decommissioning or transferring fixed assets.
In general, there are two types of withdrawals:
- transfer of non-financial assets;
- write-off of non-financial assets.
The transfer of non-financial assets in general terms represents the continuation of the life of the assets, but, for example, in another institution, in other accounts. A write-off is a complete termination of the life cycle of a non-financial asset.
The section for the disposal of non-financial assets in the program "1C: Accounting of a state institution 8, edition 2.0" is located:

The document "Transfer of fixed assets, intangible assets, intangible assets" draws up various types of transfer:

This document is used for the gratuitous transfer of fixed assets to other institutions, the transfer from balance accounts to off-balance accounts and vice versa, as well as the sale of fixed assets.
Also in the list of disposal documents in the fixed asset accounting section there are documents on write-off:

There are several such documents:
1. The document "Write-off of fixed assets, intangible assets, intangible assets" - is intended for writing off fixed assets, except for vehicles.
2. Document "Write-off of transport" - as the name says, for the write-off of transport.
3. The document “Write-offs of soft and household inventory (OS)" - is intended for write-off, respectively, of soft and household inventory.
4. The document "Write-off of the library fund" - for writing off the literature of the library fund.

Since the documents are designed to write off different groups of fixed assets, they differ in printed forms, the composition of the fields and typical accounting transactions. When choosing a document, you need to be extremely careful, because. there is a clear division into groups.

We purchased, accepted for accounting and put into operation in the previous articles the main asset "Cabinet". In this article, we will write it down.
Since this is the main means - not transport, not library fund and not soft or household inventory, we will select the document “Decommissioning of fixed assets, intangible assets, intangible assets”:

Let's create a document:

The following form opens:

In the header of the document, the first thing to select is the type of write-off:

In our case, we select the first value in the list, since we plan to write off the fixed asset from the balance sheet account. After we fill in the remaining fields of the header (you need to specify the main credentials of the decommissioned OS):

On the tab " General information» indicates the MOT and the Storage Unit of the fixed asset. It is also necessary to enter the details of the primary documentation:

The following tab in the table reflects the fixed assets to be written off:

Here, as in other program documents, a single addition or the ability to select several fixed assets at once is organized:

When you select the required fixed asset, the table cells are filled in automatically. If you need to calculate the book value or depreciation, you can use the special button:

Also in the tabular section there is a button with which you can set the write-off reason for several operating systems at once (note that you must first select the necessary lines, for example, by holding down the Shift or Ctrl control buttons):

The next tab - "Precious materials" - is filled in if the decommissioned fixed assets contain precious metals. We leave this tab blank.

It is imperative to look at the "Commission" tab, one of the permanent commissions is indicated here or the composition is filled in manually. You can choose the current commission from the directory:

The commission selection form opens:

The last tab of the document is " Accounting operation". On this tab, you must specify a typical operation:

When selected, a list of typical operations opens, which differ, for the most part, in the reasons for debiting.

The write-off of property, plant and equipment will be charged to financial results institutions of the current year (except for write-offs for manufacturing, in which case the amount will be charged to the accounts of group 106.00 “Investments in non-financial assets”).
In our case, the operation will be selected:

Almost all additional details this operation are filled in automatically. You need to fill in:

Also on this tab there is a field in which you can set a flag:

Setting the flag in this field implies that off-system accounting will be organized (on off-balance accounts). For example, you have written off a fixed asset that has become unusable. But, pending complete dismantling, it will be stored on account 02 as accepted for storage. Thus, you can get a complete picture: if the fixed asset is stored on account 02, it means that it physically still exists, but is no longer involved in the formation of the balance sheet, is awaiting dismantling or complete destruction. The only caveat: the subconto for this account is the “Counterparties” directory instead of the usual “Liability Centers” directory. The position of the 1C company in this matter is as follows: a decommissioned fixed asset can be stored with anyone, for example, with an employee, with third party organization or even at individual. And the only directory that unites all types of such persons is the directory "Counterparties". Therefore, when debiting, if you reflect property on an off-balance account, you will need to select a counterparty. In our example, the fixed asset is written off irretrievably immediately, so the flag in this field is not set.

We pass the document:

The first posting is necessary to allocate the amount to the financial result, the rest of the postings are for tax accounting.
Thus, in this article we examined the write-off of a fixed asset using a specialized document in the program "1C: Accounting of a state institution 8, edition 2.0". If you have any questions, you can ask them in the comments to the article.