Almost every company has assets that are considered to be of low value. You can find out what exactly applies to low-value fixed assets in 2017 and how to take such fixed assets into account in the following article.

All organizations acquire for themselves some objects that they plan to use for more than a year. These objects:

• Used for a long time;
• They are used for the manufacture of goods, or for the management needs of a company.

The organization does not intend to sell such OS in the future. She's going to make a profit from them.

The legislation states that if the price of an object does not exceed one hundred thousand rubles, then in accounting it is allowed to be taken into account as inventory. It is precisely this kind of property that is of little value in 2017.

Reflection in accounting policies

The company's accounting policies for accounting purposes must contain the following provisions:

1. Establishing a price limit within which low-value fixed assets are allowed to be classified as low-value property. This limit should be no more than one hundred thousand rubles. If it is not set, it will automatically be considered equal to zero. Therefore, all property will be considered fixed assets.
2. A method for valuing low-value objects upon their disposal. Several options are possible:

• At the cost of each unit;
• At average cost;
• At the cost of inventories purchased first in time.

1. What primary documentation will accompany the movement of low-value fixed assets: acceptance for accounting, putting into use, disposal, checking availability. The accounting policy must contain documentation forms.
2. To account for low-value fixed assets, the chart of accounts will need to include:

• Subaccount 10 of the “materials” account, which will show the movement of low-value objects for accounting purposes;
• An off-balance sheet account against which you can check the actual availability of low-value fixed assets.

Transactions for the acquisition of low-value objects

In the case when a company buys low-value operating systems, the following entries are made in accounting:

• D10 – K60 – acceptance of an object for accounting on the basis of documentation received from the seller;
• D19 – K60 – reflection of the submitted VAT based on the invoice;
• D20, 26, 44 – K10 – transfer of the object for use, one-time write-off of the price for expenses;
• D68 – K19 – acceptance of VAT amount for deduction;
• D60 – K51 – implementation of non-cash payments with the seller.

Postings for disposal of low-value fixed assets

In the event that low-value property is removed from the company’s records, the following entries are made in the accounting department:

• D10 – K91-1 – acceptance for accounting of a previously written-off item at the market price as of the date of capitalization;
• D62 - K91-1 - recognition of other income on the date when ownership of the object transferred to the buyer;
• D91-2 – K68 – accrual of VAT payable to the budget;
• D51, 50 – K62 – receiving money from the buyer;
• D91-2 – K10 – recognition of another expense when writing off the price of an object.

Off-balance sheet accounting

As a rule, accounting for low-value objects put into use is carried out on off-balance sheet accounts. For example, you can enter account 012 (low-value objects). Thanks to this you will be able to:

• Monitor the actual availability of low-value objects after they are written off;
• Check which employees are responsible for certain objects;
• If additional costs associated with the use of “low value”, confirm their legal validity.

The cost limit for accounting for fixed assets in tax accounting and in accounting accounts is different. We will tell you how not to make mistakes in the process of recognizing objects in this article. PBU 6 01 accounting for fixed assets dictates its own rules, which run counter to Russian tax regulations. As a result, temporary differences arise that need to be reflected in the analytics in a timely manner. But let's talk about everything in order, so that everyone can understand how synthetic and analytical accounting of fixed assets of enterprises is carried out in practice. The text of the article will provide thematic notes and links to legislative acts.

An asset can be recognized as a company's fixed asset only if it meets the following criteria:

• purpose – production activity of the company
• The intended use period is 12 months or more.
• the owner does not plan to put this asset up for sale
• property is a resource and can bring benefits

Such verification of an asset for compliance is prescribed by the PBU accounting for fixed assets and is mandatory for all companies.

It turns out that only buildings, equipment, transport, as well as breeding livestock and plantings can be recognized as OS, taking into account the criteria.

IMPORTANT: when creating a list of fixed assets, always take into account the cost criterion for assigning assets, set out in your accounting policy.

Accounting for receipt of fixed assets

Accounting accounts are designed to carry information about all movements of objects, including the receipt of fixed assets. All procedures are clearly regulated. Virtually all accountants in the country use the same operations when a company acquires fixed assets: guidelines for accounting fixed assets dictate uniform rules. You can choose the option of calculating depreciation amounts and the cost limit for assignment to fixed assets.

IMPORTANT: materials are not fixed assets, finished products, objects for resale, even if all other recognition criteria are met.

Inventory accounting of fixed assets and intangible assets

The unit of accounting for fixed assets and intangible assets is an inventory object. It can be a cabinet, a computer, or an entire production complex. The main thing is that all parts of the asset have deadlines beneficial use coincided. Otherwise, they must be taken into account in parts.

Analytical accounting of fixed assets is carried out at their original cost, which consists of the actual costs of bringing a particular asset to working condition. Since 2016, there is a different limit for accounting for fixed assets, and in tax and accounting it may be different.

Fixed assets in accounting 2017 cost

40,000 and above - this is the limit for fixed assets in accounting now. Perhaps, starting from 2018, the legislator will raise the bar to 100,000 and the limit will be equal to the tax limit. This will avoid unwanted timing differences. But for now, fixed assets are accepted for accounting according to the old rules, while in tax accounting there is already a limit of 100 thousand rubles. and above, starting from 01/01/16. But what if the object lasts more than 12 months, but costs less than the established limit? According to current rules, it can be immediately written off as an expense.

IMPORTANT: you need to carefully calculate the initial cost of the object, since the final amount directly affects the decision - to write off or depreciate the asset.

Actual expenses that form the initial price of the OS:

• payment to the seller and contractor under the contract
• costs for delivery and final installation of the asset
• customs payments and import fees
• state duties on the object

Fixed assets in accounting budgetary institution or a commercial enterprise calculate the initial price of the object according to uniform rules. None indirect costs cannot increase the cost of a company’s inventory resource, regardless of the company’s legal form. The accounting unit of fixed assets is a capital object or non-current asset, all parts of which transfer their value to costs according to the same rules.

Postings for accounting for the receipt of fixed assets at the enterprise:

Accounting for disposal of fixed assets

The reasons for the disposal of assets from accounting in an organization may be the following actions and events:

• the company sold the property
• the company wrote off an obsolete or dilapidated asset
• The legal entity transferred the object as a treasure to the capital of another company
• re-registration of property by exchange
• transfer of property as a gift

This is just a short list of reasons for recording the receipt and disposal of fixed assets simultaneously for several companies. One of the basis for new accounting entries is the lease agreement.

Accounting for lease of fixed assets

The contract is based on the rules of law set out in Chapter. 34 Civil Code of the Russian Federation. The object can be any property. For organizations, this is most often OS; the main thing is that the asset meets the criteria of thematic PBU 6 01.

Accounting for leased fixed assets is carried out depending on the selected balance holder. This may be a tenant or a landlord-owner. When it comes to operating leases, the owner always keeps records.

To account for leased property, the following subaccounts are provided in account 03 Income investments in MC:

03.1 MC in the organization

03.2 MC in possession and use

03.3 MC for temporary use

Most often they are used by leasing companies when recording property leased to their counterparties. These items are then depreciated at general rules using subaccount 02.2 Depreciation of objects of the account. 03.

If renting is the main activity, the postings will be as follows:

If the lease is long-term with subsequent purchase, the object will be transferred to the balance sheet of the tenant, and in the owner’s accounting it will be reflected in the off-balance sheet account 011 fixed assets leased.

In connection with the practice of convergence of RAS and IFRS, there is a tendency to reflect leases according to the rules of international standards:

• operating lease – always on the owner’s balance sheet
• finance lease – only on the balance sheet of the lessee

Features of fixed assets accounting for financial leases

The organization of accounting for fixed assets under financial lease according to IFRS has its own nuances. But first you need to determine whether the agreement meets the recognition criteria for a finance lease:

• The term of the contract is equal to the useful life of the property

For example, the SPI of a machine is 6 years, the term of the lease agreement is 5.5 or 6 years - financial lease according to IFRS criteria

• At the end of the lease period, the property can be purchased at a reduced price

If the contract is established for a number of years approximately equal to the SPI, and the redemption payment at the end of the term is conditional, say, 1,000 rubles. is a finance lease

• When one lease term ends, the tenant can extend it

For example, renting a car is 50,000 rubles/month, the tenant leased the car for 3 years, but can extend the contract on preferential terms - this is FA

Once the FA criteria are met, the accountant must make the following conclusions:

• synthetic accounting of fixed assets is carried out by the tenant on his balance sheet
• for the tenant this is income from the placement of working capital
• the owner does not charge depreciation, but reflects the remuneration

For example, the following accounting entries are possible:

Accounting for fixed assets in finance leases

Tax accounting of fixed assets in 2017

Starting from 2016 in accounting according to the standards tax law There is a new cost limit - 100 thousand rubles. This means that all objects whose value is below the limit are subject to a one-time write-off without depreciation.

IMPORTANT: The Tax Code of the Russian Federation does not offer taxpayers the right to choose: the cost limit of 100,000 for NU is the same for everyone, regardless of accounting policy enterprises.

It turns out that you can write off relatively cheap items according to the rules of the Tax Code of the Russian Federation faster than in accounting, where there is a limit of up to 40,000 rubles. This means that temporary tax differences will arise that must be reflected in accounting in accordance with PBU 18/02.

Tax accounting of fixed assets in simplified format

As for the cost limit, it is accepted for everyone: both simplifiers and companies using OSNO take into account fixed assets in the same way. Although there are some nuances for the simplified tax system:

• the ability to write off the cost of fixed assets as period expenses in parts (its own specifics of value transfer)
• the right to attribute investments to material values for expenses immediately at the time of payment (analogy with the cash method of accounting)

However, accountants using the simplified tax system must proceed from the same limit of the Tax Code of the Russian Federation for depreciable property as specialists in companies operating under the general regime.

We spoke in detail about the features of accounting for non-current assets of enterprises to help avoid errors and inaccuracies associated with changes in current legislation.

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Accounting for fixed assets in accounting and tax accounting has undergone changes in 2017. We will talk about the main provisions of the Government Resolution regarding the new classifier of fixed assets, the definition of depreciation group and useful life below.

What changes in fixed asset accounting are expected in 2017?

First of all, companies need to independently establish depreciation group and useful lives in relation to fixed assets. Please note that the numbering of codes in the new OKOF has changed. In addition, some fixed assets were transferred from one depreciation group to another.

Important! At the same time, for assets that were previously included in accounting and tax accounting as fixed assets, the depreciation rate does not need to be recalculated (even if the useful life changes).

Some fixed assets in accounting and tax accounting in 2017 were excluded from the classifier and have the corresponding entry: “They are not fixed assets.” The fact is that in 2017 a new definition of fixed assets is in force, namely:

“...produced assets that are used repeatedly or continuously over a long period of time, but not less than one year, to produce goods and provide services...”

These, for example, include:

• microphones;
• loudspeakers;
• headphones.

Some of the names of fixed assets have the following meaning: “Conformity is established for the positions included in it.” That is, the grouping code is currently not aligned with the code in the new classifier. In this case, it is recommended to select the closest suitable higher order code (category - species - group - class in descending order). This code may consist of seven characters instead of the previous nine.

The transition from one depreciation group to another should be carried out using comparative table old and new codes of the All-Russian Classifier of Fixed Assets. Transitional keys are reflected in Rosstandart Order No. 458 dated April 21, 2016.

How to correctly classify fixed assets with different values ​​in 2017

Fixed assets in 2017 worth from 40,000 to 100,000 rubles may be recorded for accounting purposes only. In tax accounting, fixed assets are written off only as expenses upon commissioning. Fixed assets with a minimum cost (less than 40,000 rubles) can be accepted in accounting as part of inventories.

Accounting for fixed assets in tax accounting in 2017 is carried out only in relation to organizational assets worth more than 100,000 rubles and a useful life of more than one year.

Typical entries for accounting for fixed assets

Accounting for fixed assets has its own characteristics. In particular, fixed assets of an enterprise are attributed to account 01 only after all acquisition expenses are reflected in account 08. The situation is similar with other sources of gratuitous receipt of fixed assets: donation, contribution to the authorized capital, etc.

For depreciation purposes, account 02 is used. Income and expenses from the sale of assets should be reflected separately.

Important! Depreciation is calculated for the next month after commissioning. For example, we bought a machine in January, put it into operation in February, and depreciation is calculated in March.

Three options for how in practice they bring together the accounting of fixed assets worth from 40,000 to 100,000 rubles

From January 1, 2016, depreciable property in tax accounting is recognized as objects with an original cost of more than 100,000 rubles. (Clause 1 of Article 256 of the Tax Code of the Russian Federation). In accounting, the cost qualification for fixed assets has not changed - over 40,000 rubles. (clause 5 of PBU 6/01 “Accounting for fixed assets”).

Fixed assets are means of labor that have a material form and retain it during use.

The definition of a fixed asset for reflecting it in accounting is contained in PBU 6/01.

To accept a fixed asset for accounting, several conditions must be met simultaneously:

1. The object must be intended for use in the production of products, for performing work or providing services, for the management needs of the organization, or for provision by the organization for a fee for temporary possession and use or for temporary use.
2. The object must be intended to be used for a long time, i.e. period exceeding 12 months or the normal operating cycle if it exceeds 12 months.
3. The organization does not envisage the subsequent resale of this object.
4. The object is capable of bringing economic benefits (income) to the organization in the future.

Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer technology, vehicles, tools, production and household equipment and supplies, working, productive and breeding livestock, perennial plantings, on-farm roads and other relevant objects.

In tax accounting, only depreciable property can be classified as fixed assets, that is, assets worth more than 100,000 rubles.

Accounting and tax accounting of fixed assets

We will explain below how to recognize a fixed asset and what are the fundamental differences between tax and accounting.

OS accounting

The procedure for accounting for fixed assets is regulated by PBU 6/01. In it, the accountant will be able to find answers to any questions regarding the purchase, write-off and other important nuances of asset accounting.

It is legal to classify property as a fixed asset if three conditions are simultaneously met:

1. The object will be used in the company's activities and is not intended for resale.
2. The planned period of use is more than a year.
3. Property can bring real income to the company (for example, a machine registered as an operating system will bring benefits if parts are manufactured on it and sold).

Accounting rules allow you to immediately write off property that meets the criteria for a fixed asset if it costs less than 40,000 rubles. For example, a computer worth 34,000 rubles can be classified as inventories and written off as expenses on the day it begins to be used (accounts 20, 25, 26, 44) without accruing depreciation.

If a company has registered a fixed asset, its cost should be repaid evenly by charging depreciation. This should be done regularly once a month. Companies that have the right to simplified accounting methods can set their own depreciation period (month, year, etc.).

Accountants can write off the cost of fixed assets in three ways (clause 19 of PBU 6/01):

• linear;
• reducing balance method;
• method of writing off the cost by the sum of the numbers of years of useful life.

Whatever method is chosen, the fixed asset accountant must be guided by the rules enshrined in the accounting policy.

All costs for the purchase of OS are collected on a special account 08 “Capital Investments”; property is transferred to account 01 only on the day it is put into operation.

Debit 08 Credit 60 - fixed assets purchased, delivery costs included, etc.

Debit 19 Credit 60 - VAT on purchase is allocated.

Debit 01 Credit 08 - OS put into operation.

Tax accounting of fixed assets

The main difference between tax accounting and accounting is the cost limit. The Tax Code of the Russian Federation states that only property that is more expensive than 100,000 rubles can be depreciated (Article 256 of the Tax Code of the Russian Federation).

The accountant will have to write off everything that is cheaper than the specified amount in tax accounting at a time.

The tax period of depreciation directly depends on the useful life. Having determined the period (you can look at the OS passport or determine it with the help of a commission of employees), you should find the depreciation group to which the fixed asset belongs. Find the group you want using

In this article we begin a new and important topic: fixed assets. Let's understand the definition of fixed assets, find out how accounting is kept when receiving fixed assets, what transactions are made and on the basis of what primary documents.

Accounting for fixed assets at an enterprise is regulated by the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01.

PBU 6/01 states the following: determination of fixed assets.

Fixed assets are tools with a useful life of more than 1 year, not intended for resale and capable of bringing economic benefit to the organization.

The useful life is understood as the time during which an object is capable of bringing economic benefits to the enterprise.

What applies to fixed assets

It is clear what fixed assets are. If an object received by an enterprise is intended for long-term use, we are not going to sell it and plan to make a profit with its help, then this is an operating system. Now let's figure out what applies to them.

The main assets include:

• buildings and constructions;
• working and power machines and equipment;
• measuring and control instruments and devices;
• Computer Engineering;
• vehicles;
• tool;
• production and household equipment and accessories;
• working, productive and breeding livestock;
• perennial plantings;
• on-farm roads;
• capital investments in leased fixed assets;
• land.

• Form OS-6 - for one fixed asset item,
• form OS-6a - for a group of fixed assets,
• Form OS-6b - inventory book for accounting of fixed assets.

When writing off a fixed asset, fill in:

• form OS-4 - for one object;
• form OS-4a for vehicles;
• OS-4b form for a group of objects.

To account for fixed assets, there is account 01 “Fixed Assets”. All objects are transferred to the account. 01 via account 08. Account 08 - intermediate between accounts. 60 “Settlements with suppliers” and 01 “Fixed assets”.

The entries for accounting for the receipt of fixed assets will look like this:

D08 K60, D01 K08- the fixed asset arrived at the enterprise from the supplier.

Once again, entries for accounting for fixed assets upon receipt can be made only after drawing up the relevant primary documents indicated above!

If the fixed asset costs less than 40,000 rubles.

If you receive a fixed asset worth less than 40,000 rubles, then you don’t have to use account 01, but receive the fixed asset as . This greatly simplifies accounting.

Take, for example, a printer, its cost is significantly less than 40,000 rubles, there is no point in bringing it to your account. 01, accrue on it, store it in this account. We simply write it off immediately as part of the inventories (to the debit of account 10 “Materials”). For convenience, you can create an account. 10 a separate subaccount for this purpose and name it, for example, 10.2 “OS up to 40,000”.

When fixed assets are received up to 40,000 rubles, the following entry is made: D10 K60. Then we immediately write off the cost of the received OS as expenses D91/2 K10.

Accounting for the receipt of fixed assets (purchase, donation, contribution, creation)

Now let's talk about how the OS arrives at the enterprise. There are several ways:

1. Accounting for receipt of fixed assets upon purchase

   We will take into account the OS at the initial cost, which will be the sum of all actual acquisition and installation costs, minus . At the same time, we make the following entries in accounting.
   Postings when purchasing fixed assets for a fee:

   Debit	Credit	Operation name
   08	60	The cost of the purchased OS is taken into account (excluding VAT)
   08	60 (76)	The costs of transportation and installation of the OS are taken into account
   19	60 (76)	VAT on fixed assets allocated
   01	08	OS commissioning

2. Accounting for receipt of fixed assets upon donation

   When received free of charge, the object is taken into account based on the current market price on the date of acceptance. Moreover, this market value must be confirmed by relevant documents that are attached to the acceptance certificate.

   I would like to note that there is a restriction: gifts between commercial organizations allowed only within 5 minimum wages.

   Postings upon receipt of fixed assets as a result of gratuitous receipt:

   D08 K98/2– the gratuitously received object is accepted for accounting.

   D01 K08– the facility is put into operation.

   Monthly depreciation will be written off from the 98th account to other income using posting D98/2 K91.

3. Accounting for the receipt of fixed assets when contributing to the authorized capital

   When contributing a fixed asset, the founders jointly agree on the cost at which the object will be accepted for accounting and write it down in the constituent documents. It should be noted that if the cost exceeds 200 minimum wages, then an independent assessment is required.

   Accounting entries upon receipt of fixed assets in the form of a contribution to the authorized capital:

1. Accounting for receipt of fixed assets during construction

During construction, an object is accounted for at its cost, which consists of all costs associated with the purchase of materials for construction, transportation and contract work.

Accounting entries during OS construction:

What to do after you have accepted an asset for accounting? Starting from the next month (from the 1st day), depreciation must be calculated. What is it and how to calculate it, we will understand further.

Video lesson “Accounting for fixed assets. Depreciation. Property tax"