Fixed assets from what cost. Rebooting fixed asset accounting. What transactions need to be created?

In 2014, no innovations are expected in matters of documenting transactions in relation to fixed assets. Thus, all requirements for the design of the OS implementation also remain unchanged.
The Civil Code of the Russian Federation allows for the drawing up of a purchase and sale agreement in any form agreed upon by the parties. At the same time, it must necessarily reflect:

• The exact passport name of each object being sold and their quantity;
• The price of each individual object and the total cost of the contract;
• Deadlines for fulfillment of obligations under the contract and payment procedure.

It is worth noting that the buyer can be either an organization or an individual. There are no differences in documentation in this case.
The fact of transfer of ownership of a fixed asset from the seller to the buyer is formalized by an acceptance and transfer certificate (forms No. OS-1, OS-1a, OS-16).

The price is determined either by mutual agreement of the parties to the transaction, or by the results of an independent assessment of the property being sold. In the second case, an appraisal report is attached to the contract. However, in some situations such an act may not be sufficient.

In cases where the property being sold, due to the nature of its operation, has real physical wear and tear, technological expertise may be required to determine the degree of possibility of its further use.

For example, an organization purchases metal-cutting equipment with an estimated wear rate close to 100 percent. By default, it is assumed that such equipment has physical wear and tear corresponding to accounting wear. Certification as a workplace is prohibited for purchased equipment, the wear and tear of which may threaten labor safety. If there is no act of technological revaluation that determines actual physical wear and tear, the technical inspection of Rospotrebnadzor may impose a ban on the operation of the area (shop) in which such equipment is installed.

Here it is worth mentioning one of the most common disagreements that arise during purchase and sale transactions of fixed assets regarding the reimbursement of possible costs associated with the dismantling and transportation of the sold property. Most often forgotten at the stage of drawing up the contract, this issue later even becomes the reason for the termination of the transaction.

Neither legislation nor regulations in any way regulate the relations of the parties to the contract in this part. We can only recommend the mandatory inclusion in the contract of a clause or the drawing up of an additional agreement to the contract that determines the procedure for bearing these costs by one of the parties, or by both parties in any proportion.

So, after the completion of the transaction for the sale of fixed assets, the following documents are waiting on the accountant’s desk for the following documents to be made for them:

• act of acceptance and transfer of fixed assets;
• contract of sale;
• invoice;
• documents on expenses associated with the sale of the OS.

Accounting entries

All regulatory justification for the accountant’s actions, from documenting accounting procedures to specific postings, also remains unchanged in 2014. The current Chart of Accounts, for ease of accounting, allows you to open a sub-account for account 01 to account for the disposal of fixed assets. The debit of the subaccount takes into account the initial cost of the disposed objects, and the credit the amount of depreciation on these objects.

Taking this into account, the accounting entries can be presented as follows:

No.	Business transaction	Account correspondence
		debit	credit
1	Contractual cost of the object (revenue) including VAT	62 (76)	91-1
2	VAT amount on the contract price of the object	91-2	68-1
3	Write-off of original cost	01-2	01-1
4	Write-off of accrued depreciation	02	01-2
5	Write-off of the residual value of the object	91-2	01-2
6	Write-off of costs associated with the sale of an object	91-2	60(76)
7	Amount of VAT on costs associated with the sale of an object	19	60(76)
8	Profit from the sale of an object	91-9	99
9	Payment received under the purchase and sale agreement	51	62(76)

All income and expenses arising as a result of the transaction for the sale of fixed assets are operational and entries for them in accounting are made upon their occurrence. If the expenses associated with the sale of a fixed asset turn out to be higher than the income received, then the difference between them is recognized as a loss. Accounting rules provide for the attribution of such losses to expenses of the current period. Entries for including these losses in other expenses are drawn up in the month when the transaction for the sale of fixed assets was carried out.

Tax accounting of the results of the sale of fixed assets

The procedure for maintaining tax accounting for transactions on the sale of fixed assets is defined in the Tax Code of the Russian Federation. The Code defines proceeds from the sale of fixed assets as income from sales. The amount of revenue is determined as the total receipts for the sold object minus the VAT charged to the buyer.

Income from the sale of fixed assets is reduced by the amount of residual value equal to the difference between the initial cost of the object and the amount of its depreciation over its entire service life. In addition, a reduction in revenue may be made by the amount of costs associated with the sale of the object, if, under the terms of the purchase and sale agreement, such costs are borne by the seller.

In a situation where the income from the sale of fixed assets exceeds the total amount of expenses (including the residual value of the object), their difference is considered profit, included in the tax base of the period in which the transaction for the sale of the object was carried out. If such expenses exceed the proceeds received from the sale of property, the resulting loss cannot be used to reduce the tax base of the current period.

Such a loss should be included in other expenses with a proportional breakdown over the remaining service life of the sold property (clause 3 of Article 268 of the Tax Code of the Russian Federation).

It should be remembered that profit or loss based on sales results is determined only on an object-by-object basis (Article 323 of the Tax Code of the Russian Federation), unless, of course, you use the non-linear method of calculating depreciation. Therefore, a loss from the sale of one property cannot be used to reduce the profit from the sale of another property.

Sale of fixed assets and income tax. Tax accounting registers

To maintain tax accounting, you can use the forms of analytical registers provided by the Ministry of Taxes of the Russian Federation on the official website, if such maintenance of tax accounting is stipulated in the order on accounting policy for 2014. The basis for filling out the registers are primary documents and accounting entries used to register the sale. The sequence of filling out these registers in the case of reflecting transactions for the sale of fixed assets is as follows:

• The register for recording the disposal of property, work, rights and services is filled out first. It is necessary to indicate the date of disposal of the object, the basis for the operation, the name, and the amount of proceeds from its sale.
• Then the register of information about the fixed asset object is filled in. A record is made of the deregistration of the object, indicating the date and reason for which the disposal is carried out.
• The last step is to register the calculation of the financial result. The date, name of the object, initial cost, depreciation amount, amount of expenses incurred during the sale, selling price, profit/loss amount are indicated here.

The calculation register data is the source of information for filling out the income tax return.

Accounting instead of tax

Is it possible to calculate income tax return data using only accounting entries as a basis? If the rules for determining income/expenses in both accounts do not differ significantly, income tax can be calculated using accounting information.

It is worth remembering that this design will be correct only if depreciation is calculated in accounting using the straight-line method. If a different method is used in accounting, it is better to keep tax accounting separately, since data on the amount of depreciation in accounting and tax accounting will inevitably differ from each other.

If fixed assets are sold at a loss, it is strictly forbidden to use accounting entries to reflect the loss when calculating income tax. This is due to the fact that in accounting the loss is reflected in the current reporting period, and in the tax accounting it is written off as expenses in equal shares over the remaining estimated service life of the sold object.

The following nuance should also be taken into account. In tax accounting, income and expenses from transactions for the sale of property are considered income/expenses from sales. In turn, accounting treats these expenses and income as operating expenses. Based on this, when using accounting data for tax purposes, the accountant will be forced to make adjusting entries for operating income and expenses. The method for such adjustment will have to be developed independently.

Selling OS and calculating VAT

The procedure for calculating VAT has remained unchanged for many years. 2014 will not bring anything new either. Fixed assets intended for sale acquire properties inherent to the product. In accordance with the Tax Code of the Russian Federation, the sale of goods is an object for calculating value added tax. Therefore, when selling such property, VAT must be charged on the sale amount.

In the standard case, when the initial cost of the property being sold was formed without taking into account the VAT paid, the tax base is equal to the contractual value of this property without including the amount of accrued VAT and taxation is carried out at a rate of 18%.

If, when forming the initial cost of an object, VAT was included in its composition, the tax base is the difference between the sales price (SP) including VAT and its residual value (VR), including all revaluations (clause 3 of Article 154 of the Tax Code of the Russian Federation). In this case, taxation is carried out at a rate calculated using the following formula - (Sale Price - Residual Value of the object): 118 x 18 = VAT amount.

In conclusion, I would like to note that the topic of accounting for fixed assets in general, and their implementation in particular, is much more diverse than can be imagined based on the material in this article. Many aspects deserve special attention.

One of them is recording and documenting the presence and safety of precious metals as part of fixed assets. The same applies to the registration and write-off of such indirect expenses as consulting services for putting the operating system into operation. Even in such an “unshakable” topic as the calculation of VAT, in the case of fixed assets, some discrepancies in the regulatory framework have not yet been eliminated.

Only constant monitoring of the legislative, regulatory and methodological framework, careful compliance with all their requirements when drawing up each entry and maintaining tax registers will help to avoid fatal mistakes in the difficult work of an accounting employee.

Since 2016, the minimum value has been increased, which allows the property to be classified as fixed assets in tax accounting. At the same time, in accounting, the value of this indicator remained the same. As a result, inexpensive objects in NU and BU are now reflected differently, and this raises questions when applying PBU 18/02 (see “”). In this article we will explain how to account for temporary differences, as well as deferred tax liabilities and assets.

Introductory information

Starting from January 2016, low-value fixed assets are reflected differently in accounting and tax accounting.

In tax accounting, a new version of paragraph 1 of Article of the Tax Code of the Russian Federation is used, according to which fixed assets are recognized as means of labor with an initial cost of over 100 thousand rubles. Accordingly, cheaper objects are not classified as fixed assets, and their cost is written off as current expenses. Let us remind you that this distinction applies to property that was put into operation on January 1, 2016 and later (see “”).

Accounting rules allow the recording of fixed assets, the initial cost of which does not exceed the established limit, as part of inventories. The limit is 40 thousand rubles (clause 5 of PBU 6/01 “Accounting for fixed assets”). This means that objects up to 40 thousand rubles can be taken into account in one of two ways: either as fixed assets or as inventories. As for property worth 40 thousand rubles or more, there is no choice for it - in any case, it is reflected as a fixed asset.

For clarity, we have compared in the table the rules according to which, starting from 2016, fixed assets should be taken into account in tax and accounting.

How do the fixed asset accounting rules in force in NU and in accounting compare?

Initial cost of the object	How to reflect in tax accounting	How to reflect in accounting
up to 40,000 rub.		The organization has the right to choose one of two ways: Include in the inventory and write off as current expenses upon commissioning;
from 40,000 rub. up to 100,000 rub. inclusive	write off as operating expenses upon commissioning	include in the OS and depreciate
over 100,000 rub.	include in the OS and depreciate	include in the OS and depreciate

When temporary differences occur

For each object that is reflected differently in accounting than in tax accounting, it is necessary to show the difference. This requirement is established in PBU 18/02 “Accounting for calculations of corporate income tax.”

This applies to all fixed assets without exception, the initial cost of which falls in the range from 40 thousand rubles to 100 thousand rubles inclusive. Also, temporary differences appear if in the company’s accounting, objects worth less than 40 thousand rubles are reflected as part of fixed assets, and not as part of inventories.

What transactions need to be created?

Since when reflecting low-value fixed assets in tax accounting, the initial cost is written off immediately, and in accounting gradually through depreciation, the “tax” profit turns out to be less than the “accounting” profit. This means that the temporary difference is taxable. A deferred tax liability (DTL) arises, which is shown in the debit of account 68 and the credit of account 77. The amount of DTL is equal to the taxable temporary difference multiplied by the income tax rate (20%).

When calculating monthly depreciation, on the contrary, the “tax” profit exceeds the “accounting” profit, because depreciation deductions are made in accounting, but in NU they are not. This creates a temporary difference that is deductible. It generates a deferred tax asset (DTA), which is shown in the debit of account 09 and the credit of account 68. The value of DTA is equal to the deductible temporary difference multiplied by the income tax rate.

Example 1

In February 2019, a trading organization acquired a fixed asset with an initial cost of RUB 86,400. and a useful life of 4 years (which is 48 months). In the same month, the facility was registered and put into operation.

In accounting, the object is reflected as a fixed asset. According to the accounting policy, the linear depreciation method is used for accounting purposes. The accountant has determined that the annual depreciation rate is 25% (100%: 4 years). Accordingly, the annual amount of depreciation is equal to 21,600 rubles (86,400 rubles x 25%), and the monthly amount is 1,800 rubles (21,600 rubles: 12 months).

DEBIT 01 CREDIT 08
- 86,400 rub. — the fixed asset is accepted for accounting.

In tax accounting, the initial cost is completely written off as current expenses. As a result, a taxable temporary difference was created in the amount of RUB 86,400.

The accountant made the following entry:
DEBIT 68 CREDIT 77
- 17,280 rubles (86,400 x 20%) - IT is reflected.

In the period from March 2019 to February 2023 (48 months in total), the accountant calculates depreciation monthly and makes the following entries:
DEBIT 44 CREDIT 02
- 1,800 rub. - depreciation has been calculated.

In this case, a deductible temporary difference arises in the amount of RUB 1,800. In this regard, monthly postings are made:
DEBIT 77 CREDIT 68
- 360 rubles (1,800 rubles x 20%) - IT is repaid.

At the end of its useful life, it is fully repaid.

Early disposal of an object

It is possible that the company will sell or liquidate the OS before the end of its useful life. In this case, both the taxable and temporary differences will remain partially outstanding. In such a situation, the deferred tax liability and the deferred tax asset should be written off to account 99.

Example 2

In February 2019, a trading organization acquired a fixed asset with an initial cost of RUB 90,000. and a useful life of 2 years (which is 24 months). In February 2019, the facility was registered and put into operation.

In accounting, the object is reflected as a fixed asset. According to the accounting policy, the linear depreciation method is used for accounting purposes. The accountant has determined that the annual depreciation rate is 50% (100%: 2 years). Accordingly, the annual amount of depreciation is equal to 45,000 rubles. (90,000 rubles x 50%), and monthly - 3,750 rubles (45,000 rubles: 12 months).
In June 2019, the property was sold.

In February 2019, the accountant made the following entry:
DEBIT 01 CREDIT 08
- 90,000 rub. — the fixed asset is accepted for accounting.

In tax accounting, the initial cost is completely written off as current expenses. As a result, a taxable temporary difference was created in the amount of RUB 90,000. The accountant made the following entry:
DEBIT 68 CREDIT 77
- 18,000 rub. (90,000 x 20%) - IT is reflected.

During the period from March to May 2019 (3 ​​months in total), the accountant calculates depreciation monthly and makes the following entries:
DEBIT 44 CREDIT 02
- 3,750 rub. - depreciation has been calculated.

In this case, a deductible temporary difference arises in the amount of RUB 3,750. In this regard, monthly postings are made:
DEBIT 77 CREDIT 68
- 750 rubles (3,750 rubles x 20%) - IT is repaid.

At the time of the sale of the property, the value of IT reached 15,750 rubles. (18,000 rub. - (750 rub. x 3 months)). The accountant made the following entry:
DEBIT 77 CREDIT 99
- 15,750 rub. — IT is written off

So, the company has an operating system on which depreciation is calculated in accounting and tax accounting. It doesn’t matter whether the property was purchased, donated or contributed as payment for the authorized capital, the procedure for calculating depreciation does not depend on the method of obtaining fixed assets. But initially the asset is reflected as an investment in non-current assets. When should it be transferred to the operating system and start accruing depreciation?

In accounting, this should be done when the asset is ready to be used for its intended purpose. For example, a purchased machine that does not require installation is transferred to the OS immediately after it is received by the organization, since it is at this moment that you can begin to use it. In tax accounting, the situation is different: property that is used to generate income is initially recognized as depreciable (see Table 1).

1. Acceptance of fixed assets for accounting and choice of depreciation calculation procedure

Name	Accounting	Tax accounting
Acceptance of fixed assets for accounting	The property is transferred to the fixed assets at the moment of readiness for operation (clause 4 “Accounting for fixed assets”), actual OS usage doesn't matter	Depreciable property is property that is used to generate income (clause 1 of Article RF Tax Code), actual OS usage matters
	State registration of property rights does not affect the acceptance of fixed assets for accounting:
		- nonlinear method. The “tax” method can be changed from January 1 of the next year, but you cannot leave the non-linear method earlier than 5 years from the start of its use
Depreciation calculation	Monthly from the first day of the month, following the month of acceptance of fixed assets for accounting:

Note that the need for state registration of the right to property at the time of acceptance of OS for accounting and tax accounting does not affect. For example, if in March 2014 an organization received from the seller purchased non-residential premises in a condition suitable for the planned use, then, regardless of the state registration of the right and even the fact of filing documents for registration, it must include it in the operating system in the same month.

Depreciation calculation

In both accounting and tax accounting, depreciation is accrued monthly from the first day of the month following the month the asset was accepted for accounting. The organization itself chooses which procedure to use when calculating depreciation in its accounting policies.

Thus, for accounting purposes, you can choose one of four methods: the linear method, the reducing balance method, the method of writing off value by the sum of the numbers of years of the useful life, the method of writing off value in proportion to the volume of production (work). The depreciation calculation method can be selected for all fixed assets or for a particular group of fixed assets. For example, you can determine that the linear method is used for office equipment, and the reducing balance method is used for machine tools.

In tax accounting, you can choose a linear or nonlinear method, but for all operating systems. The exception is buildings, structures, transmission devices included in depreciation groups 8-10. The linear method is always used for them.

Please note the significant difference between accounting and tax accounting. In accounting, the method of calculating depreciation is selected once in relation to each fixed asset and in the future the fixed asset does not change for this purpose. And in tax accounting, at each specific moment, the method specified in the accounting policy is used. That is, if an organization wants to change the “tax” method, it can do so from January 1 of the next year.

The only limitation is that you cannot “leave” the nonlinear method earlier than 5 years after the start of its use. Let's look at the procedure for calculating depreciation using examples.

Example 1. The organization applies the linear method (method). In April 2014, she commissioned an operating system with an initial cost of 96,000 rubles and set its useful life at 4 years (48 months). This means that in tax accounting, fixed assets are included in the third depreciation group (fixed assets with a useful life of 3 to 5 years inclusive). Thus, starting from May 2014, depreciation will be accrued monthly in accounting and tax accounting in the amount of 2,000 rubles.

Example 2. In the conditions of example 1, let us assume that to calculate depreciation for all fixed assets in accounting, the declining balance method is established (paragraph 3 of clause 19 of PBU 6/01) with a coefficient of 2. In this case, the annual depreciation rate will be 50% (100%/4 years × 2). Let us remind you that during the year, depreciation is accrued monthly in the amount of 1/12 of the annual amount, regardless of the method used (paragraph 5, clause 19 of PBU 6/01).

Then in 2014, the organization will accrue depreciation in the amount of 28,000 rubles (96,000 rubles × 50% / 12 × 7). At the beginning of 2015, the residual value of fixed assets will be 68,000 rubles, and the amount of depreciation will be 34,000 rubles (68,000 × 50%).

Accordingly, in 2016, accrued depreciation will be 17,000 rubles (34,000 × 50%), and for 5 months of 2017 (by the end of the useful life) - 3,541.67 rubles.

As a result, the amount of 13,458.33 rubles will remain unwritten. The current regulations do not say what to do with this amount. This means that the organization must determine the procedure for repaying the remaining value of an asset at the end of its useful life when calculating depreciation using the reducing balance method (“Accounting Policy of the Organization”). The Russian Ministry of Finance also indicated this in a letter.

In particular, due to the insignificance of the remaining amount, one can provide for its one-time attribution to expenses in the month of expiration of the useful life.

From nonlinear to linear

An “analog” of the reducing balance method in tax accounting can, with certain reservations, be called the non-linear method of calculating depreciation. However, when using it, the depreciation rate for each group is clearly established (Article 259.2 of the Tax Code of the Russian Federation).

Example 3. In the conditions of example 1, let us assume that the organization has established a non-linear method in tax accounting and does not have other fixed assets belonging to the third depreciation group (see Table 2).

2. Calculation of depreciation using the non-linear method for 2014 for fixed assets of the third group*

Month	Total group balance at the beginning of the month, ₽	Depreciation rate	Amount of accrued depreciation(4 = 2 × 3), ₽	Total balance minus depreciation (5 = 2 - 4), ₽
(1)	(2)	(3)	(4)	(5)
May	96 000,00	5,6/100 = 0,056	5 376,00	90 624,00
June	90 624,00		5 074,94	85 549,06
July	85 549,06		4 790,75	80 758,31
August	80 758,31		4 522,47	76 235,84
September	76 235,84		4 269,21	71 966,64
October	71 966,64		4 030,13	67 936,50
November	67 936,50		3 804,44	64 132,06
December	64 132,06		3 591,40	60 540,67

If the organization does not acquire other operating systems of the third group by September 2016, the total balance of this group will become less than 20,000 rubles. In this case, the entire total balance can be allocated to non-operating expenses, and the depreciation group can be eliminated.

But suppose that an organization that has been using the non-linear method since 2009 decides to return to the linear depreciation method in 2015. What to do in this case is written in. First of all, you need to calculate the residual value of each fixed asset as of January 1, 2015. In our case, the residual value of the only fixed asset from the third group coincides with the total balance of the group as of January 1, 2015 - 60,540.67 rubles.

Next, we determine the remaining useful life. The OS was used for 7 months, so the remaining useful life is 41 months (48 - 7). Straight-line depreciation is calculated based on two previously determined indicators. That is, the depreciation rate will be (1/41) × 100% = 2.44%, and the monthly depreciation amount in tax accounting will be 1,476.60 rubles (60,540.67 × 0.0244).

Fixed assets A part of the property is recognized that is used by organizations for a long time (more than 12 months) in the production cycle, when performing work or providing any services, as well as for the purpose of carrying out management activities.

According to clause No. 4 of PBU 6/01, an asset is accepted for accounting and is classified as fixed assets if the following characteristics are simultaneously present:

1. The object has the potential to bring economic benefits to the organization (enterprise) in the future.
2. The object can be used for a long period (more than 12 months or an operating cycle exceeding 12 months).
3. The enterprise or organization does not intend to further resell the object.
4. The purpose of the object is to use it in the production process, when performing work or providing services, for management purposes, as well as providing it for temporary use or possession for a certain period of time for a fee.

According to clause No. 8 of PBU 6/01, in 2014, the initial cost of fixed assets that were acquired for a certain fee is recognized as the amount of costs for their acquisition (manufacturing, construction) in fact.

Only VAT and other refundable taxes are not included in the initial cost of the fixed asset. Amounts paid to the supplier (contractor) under the contract for the manufacture (construction) of fixed assets are actual costs.

Purchased operating systems that have already been in use are accounted for in accounting at the actual amount of costs for their acquisition, and not at their residual value.

The amount of depreciation that was accrued by the previous owner of fixed assets is not reflected in the accounting records of the new owner. The property of enterprises (organizations) that are at the stage of bankruptcy, with a value exceeding 40 thousand rubles, is taken into account in 2017 as part of the PF (clause No. 4 of PBU 6/01).

Changes in the accounting of fixed assets in 2014 also affected the revaluation of property. In accordance with clause No. 14 of PBU 6/01, the cost of fixed assets reflected in accounting at the time of their adoption is not subject to change, except for the cases described in PBU 6/01 itself, as well as established by legislative acts of the Russian Federation.

An enterprise can independently decide whether to revaluate its operating system or not. Revaluation of PF is not the responsibility of every business entity.

Vehicles that were registered by an enterprise (organization) as fixed assets before January 1, 2013 are subject to property tax in the general manner established by the legislation of the Russian Federation. All movable property registered from January 1, 2013 as an asset is not subject to taxation, since it is not an object for the purpose of taxation under this type of tax.

Movable property reflected in accounting from January 1, 2013 on the balance sheet of the lessee or lessor as an asset under a leasing agreement (financial lease) is also not subject to property taxation.

Helpful information

L.A. Elina, economist-accountant

Reloading fixed asset accounting

Commentary on amendments to PBU 6/01 and the Regulations on Accounting and Reporting, in force since 2011.

Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n (hereinafter referred to as Order No. 186n)

Only at the end of February on the website of the Ministry of Finance of Russia And Order No. 186n; http://www1.minfin.ru An Order appeared that everyone was looking forward to at the end of last year - it increased the limit on the value of fixed assets. And that's not all the amendments. The amended accounting rules must be applied starting with reporting for 2011. And this is despite the fact that this Order was registered with the Ministry of Justice only on February 22, and will be published (at best) in the second half of March. You probably already guessed that this may require redoing the accounting for the first months of 2011.

The limit on the value of fixed assets has been increased

You will find commented amendments to the PBU: section “Legislation” of the ConsultantPlus system (information bank “Version Prof”)

Previously, property that met the criteria of a fixed asset had to be taken into account as part of the fixed asset if it was worth more than 20,000 rub.(or a lower limit established by the organization in its accounting policies). Now you can take into account how the inventory costs what it costs no more than 40,000 rub. .pp. 4, 5 PBU 6/01 “Accounting for fixed assets”, approved. By Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n, sub. 1 clause 3 of the appendix to Order No. 186n This is the most long-awaited innovation. Indeed, as of this year, exactly this limit has been established for recognizing property as depreciable in tax accounting. If the value of the property does not exceed 40,000 rubles, then it must be immediately taken into account as a material expense s clause 1 art. 257 Tax Code of the Russian Federation. Thus, at least in this part it will not be necessary to keep track of temporary differences according to the rules of PBU 18/02.

Attention

Accounting rules regarding the minimum cost of fixed assets have been brought in line with tax accounting rules.

Let's see what other consequences this innovation can cause if you decide to use it. First, you will have to make changes to your accounting policies. And secondly, we need to decide what to do with property worth more than 20,000 rubles, but not more than 40,000 rubles, put into operation at the beginning of 2011 before the appearance of Order No. 186n and changes in accounting policies (hereinafter we will call such property is “transitional”).

We make changes to accounting policies for accounting purposes

Some accountants, believing the New Year's promises of the Ministry of Finance, fixed a new, not yet normatively approved limit on the value of fixed assets in their accounting policies as a change effective from 01/01/2011. However, at the end of 2010 and in January 2011, there were still no legal grounds for this. Therefore, most accountants who do not believe verbal promises did not make such changes to accounting policies. We will focus specifically on them.

The accounting community rejoices! Finally, the 40-thousandth limit on the cost of fixed assets in both accounting and tax accounting has become equal

So, your accounting policy stipulates that inventory is recognized as property worth no more than 20,000 rubles. And if you do not make changes to your accounting policy and do not correct the number “20,000” to “40,000”, then you will no longer have the right to take into account property worth from 20,000 to 40,000 rubles as part of the inventory. inclusive. Because your accounting policy will prevent this: you yourself set a limit less than the maximum allowable. And this is not forbidden.

By the way, if in your accounting policy there is no limit at all for fixed assets, then all property that meets the conditions for recognition of fixed assets (in particular, the period of use exceeds 12 months) you need to account for as fixed assets - regardless of their value And Letter of the Ministry of Finance of Russia dated 02/08/2007 No. 07-05-06/36. And, accordingly, to depreciate.

So, changes will have to be made to the accounting policy. As a general rule, such changes must be approved before the beginning of the year in which the organization plans to apply them. However, there are exceptions to this rule. And here we have just such a case. After all, the need for changes is dictated by amendments to accounting legislation O pp. 10, 12 PBU 1/2008 “Accounting policy of the organization”, approved. By Order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n. Moreover, in fact, amendments to PBU 6/01 come into force retroactively.

Therefore, you can stipulate that the changes made in this regard to your accounting policy apply from 01/01/2011. This is necessary if you want to expense the cost of the “transitional” property.

From authoritative sources

SUKHAREV Igor Robertovich

Head of the Department of Accounting and Reporting Methodology of the Department for Regulation of State Financial Control, Auditing, Accounting and Reporting of the Ministry of Finance of Russia

“ In my opinion, an organization can make changes to its accounting policies both from January 1 and March 1. And new facilities (put into operation in 2011) costing up to 40,000 rubles. counted as inventories.

Another question is whether all fixed assets purchased before 2011 worth from 20,000 to 40,000 rubles are necessary. write off or transfer to MPZ at a time. If the legal act does not establish transitional provisions, changes are made to accounting and reporting in the manner established by clause 15 of PBU 1/2008, that is, retrospectively. On a formal reading of this requirement, the organization would have to write off at a time all fixed assets with a historical cost below the new criterion that remain unwritten off as of the date of its application, regardless of the date of their entry. However, here it is necessary to take into account the priority of content over form, established by the same PBU 1/2008. This cost limit is essentially a materiality criterion. 40,000 rub. today it’s about the same as 20,000 rubles. 5 years ago or 10,000 rubles. 10 years ago, when the corresponding amendments to PBU 6/01 were adopted. In other words, an OS object purchased several years earlier for 30,000 rubles. and accounted for as part of fixed assets today, must continue to be accounted for in the same quality in the future, since if the organization purchased it today, it would have already paid 50,000 rubles for it. and it would again be above the cost limit. Therefore, it is more correct to apply the new cost limit only to objects introduced after the start date of its application.”

But if at the beginning of 2011 your organization did not put “transitional” property into operation, then it makes no difference when to introduce changes to the accounting policy: retroactively or current.

By the way, changes in accounting policies must be reported in an explanatory note to your quarterly accounting reports. And clause 24 PBU 1/2008.

Let’s reclassify “transitional” property

Retroactive changes to PBU 6/01 and accounting policies require a one-time write-off of “transitional” property put into operation at the beginning of 2011. To do this, it is necessary to make changes to both accounting and primary documents. This is due to the fact that you put the “transitional” property into operation as an operating system, and now it turns out that it is an inventory.

STEP 1. We make explanatory notes in the primary accounting documents

On the OS-1 act, as well as on the OS-6 card, you need to make a note that this property is reflected in the inventory. It is better to certify such a mark with the signature of the chief accountant and put a date. You can, for example, make a recording like this.

In connection with Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n, as well as a change in the organization’s accounting policy from January 1, 2011, property worth more than 20,000 rubles, but not more than 40,000 rubles, put into operation since 2011, is taken into account as part of MPZ.

There is no need to draw up other documents on the release of newly-minted oil and gas plants into operation. You already have a fixed start date for using them. This means that there is all the data for accounting. But if you want to be on the safe side, duplicate your “OS-d documents” as a primary one for the MPZ, then maybe e approved Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a:

• issue a receipt order according to form No. M-4;
• create a materials accounting card in form No. M-17;
• on the date of commissioning, fill out a demand invoice in form No. M-11 and make an entry about this in card No. M-17 m PBU 5/01 “Accounting for inventories”, approved. By Order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n; Guidelines for accounting of inventories, approved. By Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

But the main thing is not to recognize the cost of property twice as expenses.

STEP 2. We reverse depreciation on “transitional” property and recognize its cost in full as expenses of the current period

If you put a fixed asset, which later turned into inventory, into operation in January, then starting in February you had to depreciate it. And you need to reverse this depreciation. If you make all corrective entries in February (for example, on 02/22/2011 - the date of registration of Order No. 186n with the Ministry of Justice), it will be easier to calculate the cost of products released in February - since it is calculated at the end of February. The cost of the “transitional” property itself must be reflected in account 10 “Materials” and immediately written off to the cost account (to the debit of account 20 “Main production”, 26 “General expenses”, 25 “General production expenses”, 44 “Sales expenses” etc.).

Example. Adjustment of accounting data due to changes in fixed assets limit

/ condition / In January, the organization bought a computer worth 30,000 rubles. (excluding VAT 5400 rub.). The computer was put into operation that same month. It is accepted for accounting as a fixed asset. In tax accounting, the cost of a computer is fully recognized as an expense in January I clause 1 art. 254, paragraph 3 of Art. 254 Tax Code of the Russian Federation. Useful life for a computer is 3 years (36 months )the second group according to the Classification of fixed assets... approved. Decree of the Government of the Russian Federation dated January 1, 2002 No. 1. The computer is used in accounting (its depreciation, calculated using the straight-line method, was taken into account as general business expenses).

At the end of February, the organization made changes to its accounting policies related to the publication of Order No. 186n. The limit on the value of property taken into account as part of inventories, from 01/01/2011, is no more than 40,000 rubles. Therefore, the cost of a computer purchased in January can be immediately written off as an expense.

/ solution / In accounting, transactions for purchasing a computer, putting it into operation and corrective entries will be reflected as follows.

Contents of operation	Dt	CT	Amount, rub.
In January 2011
Purchased a computer	08 “Non-current assets”		30 000,00
Accounted for VAT on the computer		60 “Settlements with suppliers and contractors”	5 400,00
The computer was put into operation and accounted for as a fixed asset	01 "Fixed assets"	08 “Non-current assets”	30 000,00
In tax accounting, the cost of the computer is completely written off as material indirect expenses. Because of this, deferred tax liability must be reflected in accounting according to the rules of PBU 18/02
IT accrued (RUB 30,000 x 20%)			6 000,00
Accepted for deduction of VAT on fixed assets	68-“Race with the VAT budget”	19 “VAT on acquired material assets”	5 400,00
In February 2011
Depreciation has been calculated on the computer (RUB 30,000 / 36 months)			833,33
After changes were made to the accounting policies effective from 01/01/2011 (in February 2011)
REVERSE Computer depreciation accrued for February	26 “General business expenses”	02 “Depreciation of fixed assets”	833,33
The computer was transferred to the MPZ	10 "Materials"	01 "Fixed assets"	30 000,00
The cost of the computer is included in expenses	26 “General business expenses”	10 "Materials"	30 000,00
In tax accounting, the cost of the computer was fully included in January expenses. Therefore, when recognizing this expense in accounting in February, it is necessary to pay off the previously accrued deferred tax liability
IT is extinguished (RUB 30,000 x 20%)	77 “Deferred tax liabilities”	68-“Race with the budget on income tax”	6 000,00

As we can see, based on the results of the first quarter, the accounting and tax accounting data converge. However, if you reflected the depreciation of “transitional” property in accounting on account 20 “Main production” (taken into account when calculating the cost of production), and in tax accounting its cost is fully taken into account in the direct expenses of January, then calculating the differences between accounting and tax accounting will be more difficult.

STEP 3. We take into account changes in the composition of fixed assets when calculating property tax

This tax is calculated according to accounting data A clause 1 art. 374 Tax Code of the Russian Federation. However, due to the fact that “transitional” property is no longer taken into account as part of fixed assets retroactively, there is every reason to take this into account when calculating property tax. Thus, fixed assets worth more than 20,000 rubles. and no more than 40,000 rubles put into operation in 2011 do not need to be taken into account when determining the residual value of fixed assets as of 02/01/2011 and as of 03/01/2011.

The only difficulty here is that the computer accounting program will not be able to calculate your property tax correctly: after all, according to its data, the residual value of the fixed assets as of 02/01/2011 will include the value of the “transitional” property.

So you will have to manually adjust the calculation so as not to overpay the tax.

What happens if you decide to pay property tax as calculated by your accounting program? Property taxes will be higher. In addition, an erroneous increase in property taxes leads to an overstatement of expenses when calculating income taxes. And here there may already be claims from the tax inspectorate. So it’s better not to be lazy and calculate your property tax correctly.

Unfinished capital investments: now only truly unfinished ones

From clause 41 of the Regulations on accounting and financial reporting in R F approved By Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (hereinafter referred to as Regulation No. 34n) removed the rule according to which real estate objects for which state registration documents have not been received are classified as unfinished capital investments m subp. 3 clause 1 of the appendix to Order No. 186n. This means that now there are no options and your existing real estate must be taken into account as a full-fledged fixed asset, even if the rights to it have not yet been registered. This is especially important if you have put the property into operation. If you leave such real estate on account 08 “Investments in non-current assets”, you will thereby underestimate the property tax.

In addition, from Regulation No. 34n the rule was removed that capital construction facilities that are in temporary operation must be accounted for as unfinished capital investments before they are put into permanent operation. I para. 2 clause 41 of Regulation No. 34n.

Similar changes have been made to the Guidelines for Accounting of Fixed Assets. V approved By Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n (hereinafter - Guidelines for accounting for fixed assets). Previously, they stated that organizations, only if they wished, could include in fixed assets real estate for which capital investments have been completed and which have been put into operation, if the documents have been submitted for state registration, but it has not yet been registered O clause 52 of the Guidelines for asset accounting (old edition). Now you are definitely obliged to accept such real estate for accounting as fixed assets. V subp. 10 clause 7 of the appendix to Order No. 186n. They must be accounted for in a separate subaccount to account 01 “Fixed assets”, for example in the subaccount “Unregistered real estate”.

All this brings Regulation No. 34n and the Guidelines for accounting for fixed assets into compliance with PBU 6/01, which does not make the recognition of an asset as a fixed asset dependent on the presence of state registration.

New rules for revaluation of fixed assets and intangible assets

A number of changes concern the revaluation of non-current assets.

Revaluation - as of the end of the year

The results of the revaluation now need to be reflected not on January 1, but on December 31. That is, the OS can only be revalued at the end of the year A clause 7 of the appendix to Order No. 186n; pp. 43-47 Guidelines for asset accounting.

Therefore, the question quite naturally arises: what to do with the revaluation reflected in the accounting as of 01/01/2011? This is how the Ministry of Finance responded to it.

From authoritative sources

“The timing of the revaluation has not changed. The purpose of changing the date was only to clarify this moment within the day. The balance on a certain date means (according to business customs) 24.00 of the specified date. Until now, January 1 stood out from this rule, since organizations on their balance sheets as of January 1 never showed the results of transactions performed on January 1 itself. And this broke the uniformity of understanding the balance sheet date. This problem has now been resolved.

The revaluation at 24.00 on December 31 is the same as the revaluation at 00.00 on January 1. Therefore, organizations have been reassessing at this point in time and should continue to do so. It’s just that now this revaluation should be shown one reporting period earlier and indicated in the balance sheet by a different date.”

SUKHAREV Igor Robertovich
Ministry of Finance of Russia

So there is no reason not to recognize the revaluation reflected in the accounting as of 01/01/2011.

When reflecting the results of revaluation, account 84 can no longer be used

When taking into account the results of revaluation, instead of the previously used account 84 “Retained profit/uncovered loss”, you must use account 91 “Other income and expenses” » subp. 7 clause 1, sub. 3 clause 3, sub. 4-9 clause 7 of the appendix to Order No. 186n. Let's look at the wiring diagrams for various options for revaluing fixed assets, taking into account these changes, using an example.

Example. Reflection of the results of revaluation of fixed assets according to the new rules

/ condition / The organization revalues ​​four fixed assets.

The main thing	Primary cost (taking into account previous revaluations)	Depreciation (taking into account previous revaluations)	Result of previous revaluations		Result of current revaluation
				Change in depreciation amount	Change in primary value	Change in depreciation amount
OS No. 1	1 000 000	300 000	-	-	+200 000	+60 000
OS No. 2	2 000 000	400 000	-	-	–200 000	–40 000
OS No. 3	3 000 000	600 000	–100 000	–15 000	+300 000	+60 000
OS No. 4	4 000 000	500 000	+200 000	+20 000	–400 000	–50 000

/ solution / According to the new accounting rules, such entries must be made.

Contents of operation	Dt	CT	Amount, rub.
On the date of revaluation - if there was no depreciation previously (according to OS No. 1)
The additional assessment of the initial cost of fixed assets No. 1 is reflected	01 "Fixed assets"	83 “Additional capital”	200 000
The previously accrued depreciation of the overvalued fixed asset No. 1 was increased	83 “Additional capital”	02 “Depreciation of fixed assets”	60 000
On the date of markdown - if there was no previous revaluation (according to OS No. 2)
Reflects the markdown of the initial cost of OS No. 2	91-2 “Other expenses”	01 "Fixed assets"	200 000
Previously accrued depreciation of discounted fixed asset No. 2 was reduced	02 “Depreciation of fixed assets”	91-1 “Other income”	40 000
On the date of revaluation - if there was previously a depreciation (according to OS No. 3)
Reflects the results of revaluation of the initial cost of OS No. 3 by an amount equal to the previously carried out markdown	01 "Fixed assets"	91-1 “Other income”	100 000
Additional capital was increased by the amount of excess of the revaluation of the initial cost of OS No. 3 over the previously received markdown (300,000 rub. – 100,000 rub.)	01 "Fixed assets"	83 “Additional capital”	200 000
The results of additional assessment of depreciation for OS No. 3 are reflected, equal to the amount of its reduction during the previous markdown	91-2 “Other expenses”	02 “Depreciation of fixed assets”	15 000
Additional capital was reduced by the amount of increase in depreciation exceeding the amount of its decrease during the previous markdown of OS No. 3 (60,000 rub. – 15,000 rub.)	83 “Additional capital”	02 “Depreciation of fixed assets”	45 000
On the markdown date - if there was previously an additional valuation (according to OS No. 4)
Additional capital was reduced by a markdown amount equal to the amount of the previous revaluation of OS No. 4	83 “Additional capital”	01 "Fixed assets"	200 000
The results of the revaluation of OS No. 4 are reflected in the amount of excess of the markdown over the previously taken into account revaluation (400,000 rub. – 200,000 rub.)	91-2 “Other expenses”	01 "Fixed assets"	200 000
Additional capital was increased by the amount of depreciation markdown on OS No. 4, equal to the amount of depreciation increase during the previous revaluation	02 “Depreciation of fixed assets”	83 “Additional capital”	20 000
The amount of depreciation markdown for fixed assets No. 4 is reflected, which exceeds the amount of the previous depreciation revaluation (50,000 rub. – 20,000 rub.)	02 “Depreciation of fixed assets”	91-1 “Other income”	30 000

Experts from the Ministry of Finance spoke about how, taking into account the new rules, to reflect the results of the revaluation carried out as of January 1, 2011.

From authoritative sources

“ In the reporting for 2010, when the new rules were not yet in effect, everything remains the same. But in the 2011 reporting, the revaluation carried out at the beginning of this year should no longer be shown as on January 1, 2011, but as on December 31, 2010. The same applies to the revaluation carried out a year earlier at the beginning of 2010 - it should be shown in comparative financial statements for 2011 as of December 31, 2009.

As for the attribution of revaluation results to other income or expenses, this change affects only revaluations below the original cost of the fixed asset. If the valuation at the beginning of 2011 (December 31, 2010) turned out to be lower than the original cost, then the change in the valuation for 2010 (except for amounts written off from the 83rd account) should be shown in the income statement for 2011 in comparative terms data on other income or expenses for 2010. If the estimate at the beginning of 2011 (December 31, 2010) turned out to be higher than the original cost, then a change in the estimate for 2010 (within the amounts reflected in the 83rd account) should be shown in the statement of changes in equity on the corresponding line, as well as in the income statement for 2011 in comparative data for reference indicators for 2010 and included in the aggregate financial result of the comparative period.”

SUKHAREV Igor Robertovich subp. "a" subp. 4 clause 7 of the appendix to Order No. 186n; para. 3 clause 43 of the Guidelines for accounting for fixed assets (recognized as no longer in force). This is how the Ministry of Finance comments on the current situation.

From authoritative sources

“Earth is, as a rule, an object whose consumer properties do not change. And that's why it doesn't depreciate. But if the land gradually loses its useful properties, as, for example, in the case of its use as a landfill, then, in my opinion, it should be depreciated.

Also now, after amendments have been made to Regulation No. 34n, it is possible to revalue the land.”

SUKHAREV Igor Robertovich
Ministry of Finance of Russia

By reflecting the market value of land in accounting, you will thereby make your reporting more reliable. And the net asset value will be calculated more correctly.

In addition to the changes discussed above, there are other amendments to Regulation No. 34n and Guidelines for accounting for fixed assets, but they are purely technical. Some amendments only bring these acts into compliance with PBU 6/01. And others clean up these acts, removing from them the norms enshrined in other accounting regulations.