From January 1, 2019, movable property was exempted from taxation. Due to the changes, it is worth adjusting the accounting of fixed assets in order to calculate taxes faster. Fixed assets in accounting and tax accounting are accounted for according to different rules. To learn how to account for acquisitions and disposals and to correctly include the cost of fixed assets in costs, read this article.

Accounting for fixed assets in 2019: changes

To determine the deadline beneficial use in 2019, it is necessary to focus on the Classifier approved by Government Decree No. 1 dated 01/01/2002. In 2018, accountants began to use the updated Classification of fixed assets (Government Decree No. 526 dated 04/28/2018). She became even more detailed. Adjustments have appeared in depreciation groups from the second to the tenth.

The amendments will not affect the rules for depreciation of fixed assets if they were acquired and began to be used before 2018. The Ministry of Finance explained that updating classifiers is not a reason to change the useful life and transfer assets from one group to another (letter dated November 8, 2016 No. 03-03-РЗ/65124).

New assets must be written off taking into account changes. If you use a fixed asset (or fixed asset) after January 1, 2018, check whether the depreciation rate has been determined correctly.

For example, in the second group in the “Machinery and Equipment” subsection, officials added fountain and gas lift equipment. Now this is property with a useful life of more than two and up to three years. The same subsection of the ninth group included pontoons and berths. Here the useful life will be over 25 years and up to 30 years. In groups three to ten, the subsections “Structures and transmission devices” were changed (see table).

The Tax Code of the Russian Federation directly provides that the useful life is established in accordance with the Classification. There are now no similar provisions in the legislation relating to accounting.

The accountant must establish the duration of operation independently, guided by the general principles required for accounting policy, in particular, the principle of prudence. For example, when establishing the useful life of computers, an accountant will not be able to set it at 10 years. It's too much. A computer can last so long, but business practice, the speed at which technology and software are updated, as well as warranty periods for equipment, do not allow us to confidently assume that an organization will use it for that long. Consequently, when setting such a period, the accountant distorts financial results organization towards an increase, which is unacceptable.

So, the accountant has two possible options for establishing the useful life:

1. Independent determination (for example, together with the chief engineer’s service or based on technical documentation);
2. Definition in accordance with the Classifier.

In any case, the method of determination must be reflected in the accounting policy.

The accounting policy for 2019 needs to be redone due to amendments to accounting and taxes. In 2019, there were fewer opportunities to bring NU and BU closer together. But there is a reason to get rid of unnecessary subaccounts. UNP has compiled a top list of tasks for working with accounting policy and prepared recommendations that will simplify the work. You can quickly draw up an accounting policy for 2019 in the UNP service siup.site.

It is not difficult to assume that organizations will prefer the Classifier. Besides independent determination may cause complaints from tax authorities, since the duration of service directly affects, for example, the amount of property tax.

From January 1, 2019, movable property was exempt from taxation (Federal Law dated August 3, 2018 No. 302-FZ). Due to the changes, it is worth adjusting the accounting of fixed assets in order to calculate taxes faster. Open sub-accounts to account 01 “Fixed Assets”. One is for movable property, the other is to collect data on real estate, which is subject to property tax at the average annual value. If the company has objects for which tax is calculated from cadastral value, they should be separated into a separate group for consideration.

The federal accounting standard “Fixed Assets” has been prepared, but has not yet been implemented. The standard is based on IFRS. We will determine useful life and calculate depreciation in a new way.

Accounting for transactions for the acquisition of fixed assets in accounting in 2019

What to do if you find that a company is using property, but does not take it into account

Fixed assets are usually acquired by:

• purchases;
• construction or production in-house;
• contributions to the authorized capital of the organization;
• receiving compensation or novation under a contract;
• obtaining as a result of the exercise of the right to pledge;
• acquisitions as a result of concluding a leasing agreement.

Objects are accounted for at historical cost (or PV). In accounting and tax accounting, their PS is formed almost identically. The procedure for determining the initial cost depends on the method of receipt of an asset on the balance sheet (see table).

Rules for forming a PS for purposes accounting are regulated by clause 8 of PBU 6/01, and for tax purposes - clause 1 of Art. 257 Tax Code of the Russian Federation.

The procedure for forming the initial cost in BU and NU

Methods for including the cost of fixed assets in costs in accounting and tax accounting

Fixed assets transfer their value to costs in several ways:

1. Directly, including the cost in the expenses of the current period;
2. By calculating depreciation premium;
3. By calculating depreciation.

The first method is only suitable for inexpensive objects whose value is within the limit established by law (100 thousand for tax and 40 thousand rubles for accounting).

In NU, part of the initial cost of objects can be taken into account at a time by applying depreciation bonus . In accounting, such a right is not provided, so the organization will have to reflect liabilities in the amount of the depreciation premium.

The bonus does not apply if objects are not subject to depreciation (for example, land), are received free of charge, are the subject of leasing, or if they are excluded from depreciable property due to transfer to conservation for a period of more than 3 months, transfer to gratuitous use or reconstruction for a period of more than 12 months (provided that the facilities are not in use during reconstruction).

Depreciation charges as a way to transfer the cost of fixed assets to costs

Methods for calculating depreciation

Linear method of calculating depreciation the simplest and does not entail tax differences. Therefore, most taxpayers choose this method.

Although it should be taken into account that from the point of view of calculating property tax, the most advantageous is the method of reducing balance and depreciation based on the sum of the numbers of years of useful use. These methods make it possible to charge depreciation in a larger volume at the beginning of the use of the object.

Example

A mobile belt conveyor was purchased. Price - 5 million rubles. Useful life – 5 years.

At linear method depreciation, the residual value of the conveyor at the end of the year will be equal to 4 million rubles. (5 – 5/5), and with the sum of the numbers of years of useful life – 3.3 million rubles. (5 – 5 x 5/(1+ 2 + 3 + 4 + 5))

With the reducing balance method with a coefficient of 3, it is equal to 2 million rubles. (5 – 5 x 100%/5 x 3).

Accrual of depreciation after accrual of bonus depreciation

If the organization decides to apply a depreciation bonus, then the amount of monthly depreciation charges for accounting and tax accounting will be different.

Example

The organization purchased a fully ready-to-use warehouse building belonging to group 8 (property with a useful life of 20 to 25 years inclusive) for 23.1 million rubles (excluding VAT) in January 2019 and put it into operation in the same month. The duration of use for both types of accounting is the same - 25 years.

The organization decided to apply a depreciation bonus of 30%. The depreciation method is linear.

Application of coefficients to depreciation rates in accounting and tax accounting

When calculating depreciation, you should also remember about increasing (decreasing) coefficients that can be applied to the basic depreciation rate.

The use of increasing factors leads to a proportional reduction in the useful life, while decreasing factors lead to its increase.

In accounting, the use of increasing factors (not higher than 3) is possible only if the organization calculates depreciation using the reducing balance method. In taxation, special coefficients can be applied to the depreciation rate, calculated both linearly and in a non-linear way. However, the number of applications of these coefficients is limited. For example, organizations have the right to apply an increased coefficient to the depreciation rate (but not higher than 2) for objects used in an aggressive environment and/or increased shifts (with some restrictions).

Another example. Any organizations have the right to apply an increasing coefficient to objects that have high energy efficiency (not higher than 2) or to funds used only for scientific and technical activities (not higher than 3).

An increased coefficient (not higher than 3) can be used by an organization that has leased property on its balance sheet (only if it does not belong to depreciation groups 1-3).

The use of multiplying factors generally results in temporary tax differences.

Change in the initial cost of fixed assets in accounting

In some cases, the PS of fixed assets already put into operation can be changed. Such cases include:

• Revaluation;
• Reconstruction, modernization, retrofitting;
• Inseparable improvements made by the tenant.

Rules for revaluation of fixed assets in 2019

Revaluation affects the value of funds only in accounting. The results of revaluation are not accepted for tax purposes. Thus, the organization has a tax difference, which it can take into account as a constant in accordance with PBU 18/02.

Revaluation of property affects tax base for property tax only if the tax is calculated based on the book value.

When deciding to conduct a revaluation, you should take into account the fact that from now on it will have to be carried out regularly. Results are reflected as of December 31 of the year in which it is conducted. The result can be either positive (revaluation) - when the revalued value is greater than the residual value - or negative (discount) - in the opposite case.

Accounting for the results of the initial revaluation in accounting in 2019

Dt 01 Kt 83

Dt 83 Kt 02

this is how the primary revaluation is generally reflected

Dt 91-2 Kt 01

Dt 02 Kt 91-2

and this is his first markdown.

Repeated revaluation in accounting in 2019

Subsequent revaluation and depreciation of property are reflected depending on the previous result of revaluation.

IN financial statements the results of the revaluation are shown in the line “Result from the revaluation of non-current assets not included in the net profit (loss) of the period” of Form 2. In the balance sheet, the results of the revaluation are attributed to the item “Fixed assets” of Section I and to the item of revaluation of non-current assets of Section III.

Change in cost and useful life as a result of rework

The PS of fixed assets objects changes as a result of their reconstruction, modernization or retrofitting (RMD). Sometimes it is difficult for an accountant to properly classify changes. Thus, reconstruction and modernization are often confused with major repairs. Although repair differs from RMD in goals and results. The purpose of repairs, both routine and major, is to eliminate damage and malfunctions, replace worn parts and parts of the funds with similar, but new ones (or used, but working ones). The result of the repair is the restoration of the facility's performance that existed before the repair.

The purpose of RMD is to increase productivity and/or expand the functionality of objects. For example, the machine can now turn out new parts, or new prints can be applied to fabrics.

Work on RMD increases the initial cost of funds both in accounting and tax accounting.

Typically, RMDs also increase the useful life. It can only increase within the limits established for depreciation group. That is, as a result of RMD, the fixed asset cannot be transferred to another group. If the period does not increase, then depreciation should be continued until the changed original cost is fully repaid.

An organization can also apply bonus depreciation to expenses for RMD in tax accounting.

Costs for RMD are reflected in the following accounting entries:

Debit 08 Credit 60, 76, 10, 70, 71, 69, 23, 21, 41, 43, 20

Debit 01 Credit 08

Accounting for disposal of fixed assets in 2019

Before annual reports the company's assets are recounted. The inventory results are compared with accounting data. This is necessary to avoid distortions in reporting. If tax officials find one amount of material inventory in a warehouse and another in the papers, they will fine the company 10 thousand rubles.

Disposal, regardless of its reasons, is always accompanied by their write-off from the balance sheet. Typically, objects are eliminated as a result of:

• full transfer of their value to costs upon expiration of their useful life;
• sales;
• donations;
• contributions to the authorized capital;
• transfers under a compensation agreement or novation;
• theft;
• write-offs due to loss of their qualities (damage, destruction, spoilage, etc.);
• liquidation;
• transfers under financial lease (accounted for by the lessee), etc.

For tax purposes, the residual value of the disposal property may be an eligible or non-acceptable expense. It all depends on the specific situation.

So, for example, when selling, the residual value of objects will be classified as expenses accepted for taxation, and when free transfer- to those not accepted.

If an organization receives a loss when selling property, then the latter is accepted to reduce the profit base gradually - during the period remaining until the end of its useful life, starting from the month following the month of sale.

Example

The useful life of a construction hoist is 24 months. It was put into operation in February 2018, and sold in July 2019. The residual value of the lift at the time of sale was 3.5 million rubles, the sale price under the contract (excluding VAT) was 2.8 million rubles.

Thus, the loss on sale amounted to RUB 0.7 million. The period during which the loss will be accepted as expenses for income tax is 24 months - 17 months (from March 2018 to July 2019 inclusive) = 7 months.

The amount of monthly loss included in other expenses over the next 7 months, starting in August 2019, is RUB 0.1 million. (0.7/7 months).

Debit 62 Credit 91-1

Sale of a lift for the amount of 3.3 million rubles, incl. VAT

Debit 91-VAT Credit 68-VAT

VAT on the sales amount in the amount of 0.5 million rubles.

Debit 02 Credit 01

Write-off of depreciation accrued at the time of sale

Debit 91-2 Credit 01

Reflection of the residual value of the lift in the organization’s expenses in the amount of 3.5 million rubles.

Accounting for fixed assets under the simplified tax system: income minus expenses in 2019

The cost of fixed assets is formed from the actual costs of acquiring, constructing and bringing them to a state in which they are suitable for use. When simplified - from the supplier’s price and installation costs (during purchase), or from the cost of contractor services (during construction).

Write-off of the cost of objects as expenses for the simplified tax system

If a simplifier sells property with a useful life of up to 15 years inclusive within three years from the end of the year in which its cost is included in expenses (and property with a useful life of over 15 years - within 10 years), he is obliged to recalculate his base according to the simplified tax system from the beginning operation of fixed assets. In this case, the written-off value of the objects is subject to restoration. Instead, the simplifier charges depreciation.

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. In fact, all accountants in the country use the same operations when a company acquires fixed assets: guidelines for accounting for 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 the same useful life. 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. Next, these objects are depreciated according to general rules using subaccount 02.2 Depreciation of objects 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 the accounting policy of the enterprise.

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.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Anna Gorokhova, leading expert methodologist at BDO UniconOutsourcing

Changes in accounting for fixed assets in 2017 are associated with the introduction of the new All-Russian Classifier of Fixed Assets OK 013-2014 (SNA 2008). The Decree of the Government of the Russian Federation dated 01.01.2002 No. 1, which approved the Classification of fixed assets for tax accounting purposes, was also amended (Regulation of the Government of the Russian Federation dated 07.07.2016 No. 640). In some cases, the amendments will affect the determination of the useful life of newly acquired property.

Let us recall that for tax accounting purposes, from January 1, 2016, property with a useful life of more than 12 months and an original cost of more than 100,000 rubles is considered depreciable. The new limit applies to property put into operation since 2016. In accounting, the same limit remained - 40,000 rubles.

Depreciable property is distributed among depreciation groups in accordance with its useful life (SPI) (clause 1 of Article 258 of the Tax Code of the Russian Federation).

From January 1, 2017, organizations will determine depreciation periods for fixed assets according to the new Classifier of fixed assets OK 013-2014 (SNS 2008) (approved by order of Rosstandart dated December 12, 2014 No. 2018-st).

The old Classifier of fixed assets OK 013-94, which determined one of the ten groups of depreciable property, will be cancelled.

In the new Classifier of Fixed Assets, the codes of fixed assets objects have completely changed: their numbering has changed. The names of objects have also partially changed. In this regard, changes were made to the Decree of the Government of the Russian Federation (Regulation of the Government of the Russian Federation dated 01.01.2002 No. 1 (hereinafter referred to as Resolution No. 1)), which approved the Classification of fixed assets for tax accounting purposes (Regulation of the Government of the Russian Federation dated 07.07.2016 No. 640). These changes also come into force on January 1, 2017.

Classifier of fixed assets and transition keys

To simplify the transition to new Classifier fixed assets, Rosstandart issued an order “On approval of direct and reverse transition keys between editions OK 013-94 and OK 013-2014 (SNS 2008) of the All-Russian Classifier of Fixed Assets” (Rosstandart order dated April 21, 2016 No. 458), which contains correspondence tables old and new OKOF codes (the direct transition key establishes the transition from OK 013-94 to OK 013-2014 (SNS 2008), and the reverse transition key, on the contrary, establishes the transition from OK 013-2014 (SNS 2008) to OK 013-94).

For most objects, the name remains the same, only the code number and the name of the subgroup have changed.

For example, according to the new Classification, the 2nd depreciation group (with a useful life of more than two years and up to three years inclusive) will include computers (the subgroup “Other office machines” with code 330.28.23.23 includes: personal computers and printing devices for them ; servers of various capacities; network equipment for local area networks; data storage systems; modems for local networks; modems for backbone networks).

According to the current (old) Classifier, this subgroup (which includes personal computers and printing devices for them, servers of various capacities, network equipment for local computer networks, data storage systems, modems for local networks, modems for backbone networks) also belongs to 2- th depreciation group with a useful life of more than two years and up to three years inclusive. But it is called “Electronic computer technology” and has code 14 3020000.

In some cases, specific types of fixed assets are not included in the Classifier of fixed assets OK 013-2014, and then compliance must be established based on the characteristics of similar or similar objects.

The Classifier of Fixed Assets OK 013-2014 (SNA 2008) provides a definition of fixed assets. These are manufactured 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. Some of the positions of the current OK 013-94 do not correspond to the new definition of fixed assets. For them, in the “Position name” column of the correspondence table, an entry is made: “They are not fixed assets.”

For example, microphones, loudspeakers, headphones, helmophones with code 14,3230200, microphones with code 14 3230201, loudspeakers with code 14 3230202, drilling punch, slot with code 14 3315443, equipment of linear and equipment rooms, amplifiers and racks low-frequency with code 14 322400 now are not fixed assets.

The accountant uses the codes of the Classifier of Fixed Assets when filling out Federal Statistical Observation Form No. 11 “Information on the availability and movement of fixed assets (funds) and other non-financial assets.” Also, in some cases, the determination of the right to use the UTII system may depend on the OKOF code.

But first of all, the All-Russian Classifier of Fixed Assets is used to determine the depreciation rate of fixed assets in tax accounting, since in accordance with Tax Code When determining the depreciation group in which depreciable property should be included, taxpayers are required to use the Classification of fixed assets approved by Resolution No. 1. And this Classification, in turn, is based on the OKOF classifier.

Classifier of fixed assets for determining the depreciation group and SPI

The useful life is the period (number of months) during which the company expects to use the asset and receive economic benefits from it. Depending on this period, in tax accounting they belong to one or another depreciation group.

When accepting an object for accounting, each organization independently establishes the SPI for the date of its commissioning. But before establishing the SPI for the acquired fixed asset, you need to determine which of the ten depreciation groups the object belongs to.

Each group has a minimum and a maximum. An organization can select SPI within a specific depreciation group in which the fixed asset is included.

If the fixed asset belongs to a type that is not named in the Classification approved by the Government of the Russian Federation, then the SPI for such an object should be established on the basis of technical documentation or manufacturers’ recommendations. If the technical documentation does not contain SPI, the organization can use data from the Classifier of Fixed Assets. The fixed asset code must be found in OKOF and the depreciation group must be determined according to this code (code ranges in the Classifier are given in addition to the names of fixed assets in the explanation column).

Application of the Classifier of fixed assets in accounting

Resolution No. 1, approving the Classification of fixed assets for tax accounting purposes since 2017, states that the Classification must be applied for tax accounting purposes. The text of this resolution excludes the provision that the Classification can also be used for accounting purposes. This is quite natural, since tax legislation should not regulate accounting issues. But does this mean that Tax Classification can no longer be used in accounting?

Useful life in accounting is the period during which an item of fixed assets should bring economic benefits to the organization, that is, income. In accordance with PBU 6/01 “Accounting for fixed assets” (approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n), the SPI of an object of fixed assets is determined based on:

the expected life of the facility in accordance with its expected productivity or capacity;

expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;

regulatory and other restrictions on the use of this object (for example, the rental period).

Thus, in accounting, an organization can independently determine SPI, without relying on any norms or classifiers.

There is no prohibition on the use of the Classifier of fixed assets established for tax purposes in accounting. Most companies use this Classification for accounting purposes, enshrining this procedure in the accounting policies of the organization. This option is chosen to optimize accounting work, bring accounting and tax accounting closer together (including in order to avoid the need to apply temporary differences).

SPI of used fixed assets

New codes and a new Classification will apply to fixed assets acquired after January 1, 2017. How to determine SPI if an organization has fixed assets that were in use in its accounting in 2017?

Let us recall that the company has the right to independently establish in tax accounting the procedure for determining the private investment income for such fixed assets, and one can proceed from the period that (clause 7 of article 258 of the Tax Code of the Russian Federation):

1) determined by Classification (that is, as a new object);

2) determined according to the Classification, but reduced by the period of actual use by the previous owner (the service life of the fixed asset by the previous owner must be confirmed documented, for example, by an act in the OS-1 form);

3) established by the previous owner and reduced by the period of its actual use by this owner (these periods must also be documented).

Such options are provided for companies using the straight-line depreciation method. When using the non-linear method, the calculation of depreciation does not depend on the useful life of the fixed asset.

In the first two cases, in 2017, organizations will have to apply a new Classification (of course, this only matters if the SPI of the object has changed in accordance with the new Classification).

If the period of actual use of the fixed asset by the previous owner turns out to be equal to the period determined in accordance with the Classification, or exceeds this period, the company has the right to independently establish the SPI, taking into account safety requirements and other factors.

Application of the Fixed Asset Classifier when changing the SPI

As a general rule, the SPI is revised when there is an improvement in the initially established standard indicators of the functioning of the facility as a result of completion, additional equipment, reconstruction, or modernization.

Let us recall that in tax accounting, an increase in SPI can only be made within the time limits established for the depreciation group in which the fixed asset was previously included. If the useful life after reconstruction, modernization or technical re-equipment has been increased, the organization has the right to charge depreciation at a new rate, calculated based on the new useful life of the fixed asset (letter of the Ministry of Finance of Russia dated 08/04/2016 No. 03-03-06/1 /45862). But such a recalculation of the depreciation rate will lead to the fact that the object will depreciate longer, so for the organization in this case it is more profitable to charge depreciation according to the previous rates.

If, after modernization (reconstruction), the initial cost of the object has changed, but the SPI remains the same, then the depreciation rate when using the linear method in tax accounting cannot be revised, and at the end of the SPI, the fixed asset will not be fully depreciated. However, according to the explanations of the Ministry of Finance of Russia, organizations in this case are allowed to continue to charge depreciation using the straight-line method until the cost of the fixed asset is fully repaid and after the end of the joint venture, if it was not revised after the modernization (reconstruction) of the fixed asset (letter of the Ministry of Finance of Russia dated July 5, 2011 No. 03-03- 06/1/402, dated 09/10/2009 No. 03-03-06/2/167, dated 02/12/2009 No. 03-03-06/1/57).

When, after modernization (reconstruction), the technical characteristics of an object have changed so much that it begins to comply with the new OKOF code (old and new codes will have to be analyzed in 2017), the object should be considered as a new fixed asset. In this case, its initial cost and SPI will need to be determined again, using a new Classifier.

And in accounting, SPI is an estimated value. Therefore, the organization has the opportunity, without taking into account any standards, to change (clarify) the SPI in cases such as, for example, modernization or reconstruction, reflecting such adjustments in accounting and reporting. At the same time, the possibility of revising the SPI as an estimated value must be fixed in the accounting policies of the organization.

Fixed assets (FPE) are present in any enterprise, both small and large. Otherwise, the work of the organization is simply impossible. What fixed assets are, transactions for them, rules for accounting and depreciation and other important points will be discussed in this article.

Definition

OS includes property and items that take part in the organization’s activities (production or trade). Key point: they retain their shape almost unchanged. They can also be rented out.

Let's look at fixed assets. Examples will help us with this. Let's take, say, a computer. Nowadays, almost no workplace can do without a PC. It is the subject of labor, without it the employee will not be able to fulfill his duties. However, a computer may not be the main tool if we are talking about a company that sells computer equipment.

The following examples are an office building, a company car, equipment. These items also take part in the production process at the enterprise. But, for example, scissors cannot be classified as a fixed asset, despite the fact that they are also a tool of labor. These are materials.

Indeed, determining whether a particular property is a fixed asset or not is not always a simple task. But let's try to figure it out.

Criteria for the allocation of fixed assets

To simplify, a number of features have been developed that an operating system should have from an accounting point of view. The issue is described in detail in PBU 6/01.

Criteria:

• The property was acquired in order to solve production or management problems at the enterprise, or for lease.
• The service life of the object is a year or more.
• The property was not purchased for the purpose of selling it.
• The object has the ability to bring benefits to the company and was acquired in order to generate income.

In tax accounting there is also a cost criterion: over 40 thousand rubles. There is no such requirement in accounting, but in order not to create differences in accounting and additional inconveniences, the cost criterion is used in both cases. Everything purchased at a price of less than 40 thousand rubles can be classified as inventory. For management accounting purposes, the principles for defining an object as an operating system can be developed by the organization itself.

It is extremely important to correctly allocate objects to the group of fixed assets. Mistakes can lead to incorrect assessment of property taxes and, consequently, to troubles when audited by regulatory authorities.

Let's consider accounting for fixed assets and postings in stages - starting with the appearance of equipment at the enterprise and ending with disposal.

Reflection of receipts in accounting

Let's now look at accounting entries by fixed assets. For accounting, two accounts are used: 01 and 08. Both accounts are active.

The peculiarity of accounting is that upon receipt, account 01 “OS” is never used immediately. The entry is made first to the debit of the suspense account 08.

• 08 -60 – this is how the acquisition of property is reflected;
• 01 -08 – a record that the OS was put into operation.

The source of receipt may not necessarily be the supplier. Fixed assets can be donated - 08 -98, contributed as part of the authorized capital - 08 -75. It can be built - 08 -60.

The primary documents are OS-1, OS-1a, OS-1b, OS-14, OS-15. For each received object, an inv. must be filled out. card in the form OS-6, OS-6a, OS-6b.

If an object, for example, a computer, costs less than 40 thousand rubles, then its receipt is recorded as a debit to account 10, and then immediately written off as expenses (account 91). This is the difference between fixed assets and inventories. The cost of fixed assets is written off as expenses gradually through depreciation, and the cost of inventories immediately.

Depreciation calculation

In order for the cost of the object to be transferred to expenses gradually, depreciation of fixed assets has been developed. Let's look at the wiring in more detail. Account 02 is used for this purpose.

The essence of depreciation is that the cost of an operating system is distributed depending on its service life, which in other words is called useful use, and is written off monthly as an expense. For this purpose, 10 depreciation groups have been developed. The accountant must determine which of them the fixed asset belongs to independently and determine the term of the fixed asset.

There are four methods for calculating depreciation; the organization indicates the one chosen in its accounting policy. Again, in order to avoid differences between accounting and tax accounting, linear accounting is most often chosen. That is, they divide the cost by the number of months of useful use and write it off as expenses in equal shares.

Depreciation of fixed assets has the following form: 20 (44) - 02. After the service life has passed, according to Kt 02 an amount equal to the original cost of the property will be collected. Then the accountant will make an entry 02 - 01. The fixed assets will be completely depreciated and will no longer be on the balance sheet.

Sale of objects

Despite the fact that one of the criteria for classifying property as fixed assets states that it is not for sale, this does not mean that it is prohibited to sell it. The organization has the right to replace property with newer ones and get rid of what has become unnecessary. Let's look at how the sale of fixed assets, transactions and documents are reflected.

The first step is to transfer to account 01 all accrued depreciation from account 02 (Dt 02 Kt 01). The difference between the purchase and depreciation will be the residual value of the property. It is transferred to account 91 (Dt 91 Kt 01). The amount of proceeds from the sale is recorded as Dt 62 Kt 91. VAT is charged - Dt 91 Kt 68.

Carrying out an inventory

For accounting, it is extremely important that accounting data agrees with actual information. Therefore, inventories are carried out regularly. It is especially important to do this before the balance.

Upon receipt, a card is created for each fixed asset and an inventory number is assigned. An inventory is compiled according to the INV-1 form, into which the data is transferred: name, assigned numbers. The commission compares the inventory with the actual data. The results are reflected in accounting by the corresponding entries.

Movement of fixed assets

The entire array of property of the enterprise is not stable. Some changes are constantly happening in it. Objects arrive, leave for various reasons, and move within the organization. This whole process is called “movement of fixed assets”.

For evaluation, coefficients have been developed, for example, disposals. This indicator allows you to understand the speed at which fixed assets become obsolete, and how long it will take for the equipment to completely wear out and require its replacement.

The most detailed picture of the state of property in an enterprise is provided by a report called the balance sheet of fixed assets.

Modernization and renovation: what is the difference?

When equipment becomes obsolete, there are two paths you can take. The first is to write off the old and purchase a new one, the second is to modernize. It is very important to distinguish it from repair.

The difficulty lies in the fact that it is not always possible to understand from the primary documents what kind of work was carried out. But the costs of repairs and modernization are distributed differently. An error can lead to incorrect tax calculations, which can be dangerous.

The essence of the repair is that the main product does not become better than it was before, it only returns its properties. Let's say the computer breaks down and its monitor burns out. They bought him a new one instead of the old one. This is a renovation.

Modernization improves fixed assets. Examples: The computer as is is too slow, but is still in good condition. Therefore, it was decided not to replace it completely, but only individual parts that affect the speed. As a result, the equipment began to function faster - this is modernization.

There is a difficult moment. Equipment, especially computer equipment, becomes obsolete quickly. It is no longer possible to replace a broken part with a similar one after just a couple of years; they are simply no longer produced; they are only available with improved characteristics. How then? Did you want a renovation, but got a modernization? If parts with the same parameters really do not exist, then such a replacement will still be considered a repair, but in general, there are indeed many ambiguous points in this matter. They are solved in each individual case individually.

Modernization and repair: wiring

The difference in definitions has been sorted out, and is now reflected in accounting. We repair fixed assets: postings - Dt 20 (44) Kt 60. The debit account is selected depending on where the fixed asset belongs - to production or to sales. The record shows that repair costs are transferred to the enterprise's expenses immediately.

We are modernizing fixed assets: wiring - Dt 08 Kt 60, then Dt 01 Kt 08. Do you see the difference? Expenses for improvements increase the cost of equipment, which will then be gradually transferred to the enterprise's costs through depreciation.

Disposal of property

Above we considered only this type of disposal, such as the sale of fixed assets. The postings were reflected in the accounting. However, in practice, equipment does not always “survive” until the end of its service life; it wears out or becomes obsolete much faster. What should I do? Such an object is not needed on the balance sheet, and I also don’t want to pay tax for it, so they write it off.

So, fixed assets have been written off, postings - 01/2 - 01/1 (the original price is written off), 02 - 01/2 (depreciation has been removed), 91 - 01/2 (the balances are written off as enterprise expenses).

If it was necessary to involve third-party organizations for dismantling, then entry 91-76 will appear. Suitable materials from the former fixed asset can be delivered to receipt 10-91.

Accounting for fixed assets, postings, source documents– a separate section of accounting science. In large enterprises, this is done by a separate specialist. This area is considered quite complex, and therefore requires a specialist with good experience, developed expert opinion and high-quality knowledge of accounting details, and therefore the salary of such a specialist is higher.

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 the depreciation group and useful lives for 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”).