How to capitalize a land plot in 1s 8.2. Purchase, division of a land plot
Fixed assets are buildings, structures, transport, equipment. Such property is used for more than 12 months and does not cost less than a certain amount. Acceptance of OS for accounting in 1C 8.3 takes place in several stages. Each of them is reflected in a specific order. Let's dwell on this in more detail.
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Acceptance of fixed assets for accounting in 1C 8.3 occurs in two stages: first, they reflect the receipt of fixed assets, then their commissioning. In this article, read how to take fixed assets into account in 3 steps in 1C accounting 8.3.
Step 1. Reflect the receipt of fixed assets in 1C 8.3
Go to the section "Fixed assets and intangible assets" (1) and click on the link "Receipt of equipment" (2).
In the window that opens, click the "Create" button (3).
The "Receipt: Hardware (Create)" window opens. In the upper section of the document (4), in the "Organization" field, indicate your organization, in the "Warehouse" field, indicate to which warehouse the equipment was received. In the fields "Counterparty" and "Contract" specify the supplier of fixed assets and the details of the contract with him. In the "Invoice No." field, indicate the number of the invoice for which the property was received.
The lower section consists of five tabs (5):
- Equipment;
- Goods;
- Services;
- Returnable packaging;
- Additionally.
In the "Equipment" tab, click the "Add" button (6) and enter the data on the received fixed asset. In the "Nomenclature" field, indicate the name of the OS, in the "Quantity" and "Price" fields, the quantity and price of the equipment received. "Accounting account" 1C 8.3 will automatically determine, depending on the type of equipment received (fixed assets, equipment for installation). When all the data has been entered, you can save the document, to do this, click the "Post and close" button (7). Now the purchase of fixed assets is reflected in accounting on the debit of account 08 (if you bought fixed assets) or 07 (if you bought equipment that requires installation).
Step 2. Put the fixed assets into operation
The second stage is the adoption of OS for accounting in 1C 8.3 - commissioning. The fixed asset, ready for operation, is put on the balance sheet on the basis of the acceptance certificate. For this, create a document "Acceptance for accounting of fixed assets". To do this, go to the section "Fixed assets and intangible assets" (8) and click on the link "Acceptance of fixed assets for accounting" (9).
In the window that opens, click the "Create" button (10). The "Acceptance of OS" window will open.
In the upper section of the window "Acceptance for accounting at the OS" (11) fill in the fields:
- "Organization";
- "Type of operation". In this field, you can select one of three values: "Equipment", "Construction objects" or "Based on the results of inventory";
- "OS Event". In this field, select a suitable operation from the list, for example, "Acceptance for accounting with commissioning";
- "MOL". Indicate the financially responsible person;
- "Location of the OS". Indicate in which department the fixed asset will be operated.
The lower section of the window consists of five tabs (12):
- Non-current asset;
- Fixed assets;
- Accounting;
- Tax accounting;
- Depreciation bonus.
In the "Non-current asset" tab (13), specify the appropriate "Method of receipt", for example, "Purchase for a fee". In the "Equipment" field, select from the "Nomenclature" reference book the equipment that you are putting into operation. Also indicate the "Warehouse" in which it is located. In the "Account" field, the account will be automatically set, on which the object was reflected upon receipt of goods (Step 1).
In the "Fixed assets" tab (14), you need to create a new object of fixed assets. To do this, click on the "Add" button (15), and then on "+" (16).
A window will open for filling in the data on the fixed asset. In this window, fill in the fields:
- "Fixed assets accounting group". In this field, select a suitable group from the list, for example "Machinery and equipment (except office)";
- "Name";
- "Full name".
In the "Accounting" tab (19) indicate:
- "Accounting procedure". Indicate "Accrual of depreciation";
- "Method of calculating depreciation." Here select the depreciation method for the object, for example, linear;
- "Method of recording depreciation expenses." In this guide, indicate on which account the depreciation should be charged;
- "Term useful use(in months) ". Here indicate how many months the fixed asset will be depreciated in accounting.
In the tab "Tax accounting" (20) fill in:
- "The procedure for including the cost in the composition of expenses." Here you can choose from the list one of the methods, for example, "depreciation";
- "Useful life (in months)". In this field, fill in how many months the object will be depreciated in tax accounting.
All data for the commissioning of the asset has been filled in. Now you can save and post the document. To do this, press "Save" (21) and "Post" (22). Fixed assets in 1C 8.3 Accounting are registered. The fixed asset was put into operation, in the accounting records were made on the debit of account 01 "Fixed assets".
Acquisition land plot in 1C UPP and Complex 1.1, the document Receipt of goods and services with the type of operation Construction objects should be drawn up.
In this case, it is necessary to create an element of the Construction objects directory. The item of expenditure must be indicated with the nature of Investments in non-current assets.
The accounting account is indicated in the tabular section of the document - 08.01, VAT account - 19.08.
If there additional expenses, which must be attributed to the value of this land plot, then when they are received in the documents, it will also be necessary to indicate an item of costs with the nature of Investments in non-current assets, accounting account 08.01 and Construction object.
When accepting a construction object for accounting as a fixed asset, it will be necessary to indicate a specific construction object and an accounting account. And the program will collect all the costs attributed to this account and the object, and write it down as the cost of the fixed asset.
After receipt, the construction object (land plot) must be taken into account as a fixed asset by the document Acceptance of fixed assets for accounting.
We indicate the accounting account in BU and OU, where the cost was transferred upon acquisition, the construction object and click the Calculate Amounts button.
In the Fixed assets tabular section, create a new fixed asset and write down the document.
On the next tab General information we must indicate the Method of recording depreciation expenses.
But, land plots are not depreciated. Nevertheless, we create a method, we simply do not fill in anything except the name.
In the example, I indicated the name Do not charge, so that it would be clear what kind of method it is.
After that, on the bookmark accounting we indicate that the fixed asset is accepted for accounting.
We indicate absolutely any method of depreciation, useful life and depreciation account.
The main thing: do not check the Charge depreciation box.
Then all entered depreciation settings will be irrelevant. But you will have to fill them out, since they are mandatory.
Do not forget to include the account of the asset itself. This field is hidden after all the damping settings and is easy to miss.
If you keep management accounting of fixed assets, then the tab for this type of accounting is filled in the same way.
But in tax accounting, you need to set the value Cost is not included in expenses.
That's it - now the document can be posted. Check that the construction object acceptance transactions have been successfully formed.
But depreciation for such a fixed asset will not be charged in the 1C program.
Land plot - view real estate, which, along with other things, can be an object of sale and purchase, with the exception of certain cases (Article 128, paragraph 1 of Article 549 of the Civil Code of the Russian Federation, Articles 6,,, 37 of the Labor Code of the Russian Federation). We will tell you about land accounting in accounting in our consultation.
Accounting for land: on what account
The accounting procedure for a land plot depends on the purpose for which this plot is acquired.
So, if a land plot is acquired for production purposes (for example, for the construction of a workshop building on it or Agriculture) then it will be taken into account as part of fixed assets on account 01 "Fixed assets".
If the site is initially purchased for resale, it will need to be accounted for as a product on account 41 "Goods".
In any case, the cost of a land plot for which it will be taken into account will be determined as the sum of the actual costs of its acquisition, including the fee for registration of ownership (clauses 7, 8 PBU 6/01, clauses 5 , 6 PBU 5/01).
Revaluation of land plots in accounting
If the land plot is accounted for as part of fixed assets, the organization will be able to revalue it. When deciding on revaluation, this will need to be done annually for all land plots, accounted for in the structure of fixed assets (clause 15 PBU 6/01). Revaluation can lead to both an increase and a decrease in the value of the land plot.
If the land plot is included in the inventories, the organization can check such plots for impairment. And, if necessary, a reserve is formed for their impairment by assigning the difference by which the book value of the site exceeds it market value, to account 59 "Provisions for impairment financial investments"(Debit of account 91" Other income and expenses "- Credit of account 59).
Land acquisition: postings
Here are the main accounting records, which are made when acquiring a land plot as an object of fixed assets:
Let us recall that land plots are not depreciated as objects, the consumer properties of which do not change over time (paragraph 5, clause 17 of PBU 6/01).
If the land plot is accounted for as part of the inventories, then instead of account 08-1, account 41 will be used in the above entries, and account 01 will not be used.
Accounting for the disposal of a land plot
The accounting treatment for the sale of a land plot will also depend on whether it is accounted for in property, plant and equipment or goods. Indeed, in the first case, income and expenses from its sale will be accounted for in the composition, and in the second - as.
Operation | Account debit | Account credit |
---|---|---|
Reflected income from the sale of a land plot accounted for in fixed assets | 62 "Settlements with buyers and customers" | 91 "Other income and expenses" |
Reflected income from the sale of land, accounted for as goods | 90 "Sales" | |
Written off the book value of the land plot as a fixed asset | 91 | 01 |
The book value of the land plot has been written off as a commodity | 90 | 41 |
Reflected expenses related to the sale of a land plot as a fixed asset | 91 | 60, 76, 70 "Payments with staff on remuneration", 10 "Materials", etc. |
Reflected expenses related to the sale of a land plot accounted for as a commodity | 44 "Costs of sale" | |
Written off expenses related to the sale of a land plot accounted for as a commodity | 90 | 44 |
Please note that the sale of land plots is not subject to VAT (
To register an operation for the sale of a fixed asset in software product a number of documents are provided.
Consider step by step instructions for two cases in which a transaction for the sale of a fixed asset arises:
- The fixed asset item was taken into account without the application of the depreciation premium.
- The property, plant and equipment item was taken into account using a depreciation premium.
Realization of fixed assets without depreciation premium
In this case, the document applies OS transfer(Menu Fixed assets and intangible assets - Disposal of fixed assets - Transfer of fixed assets) (some people mistakenly try to sell the OS with the document "Write-off of the OS", but this is not true).
In the header of the document Transferring OS to 1C 8.3, fill in all the necessary details:
- Counterparty.
- Contract.
- The location of the fixed asset (the department in which the fixed asset was taken into account).
- OS event (in this document, only one variant of the OS transfer event is available).
On the Fixed assets tab of the opened document, add a line in which we indicate the OS object 1 as the fixed asset, inventory number the object will be filled in automatically:
- The price field indicates the selling price of the fixed asset item as agreed with the counterparty.
- Accounts of income and expenses are accounts of other income and expenses - 91.01 and 91.02, since the sale of fixed assets does not relate to the main activity of the organization (VAT calculated on the sale of fixed assets will also be recorded in the other expenses account).
- Analytics for accounts of other income and expenses are also filled in the field of the document Transfer of fixed assets. This is an item of other income and expenses with the type "Sale of fixed assets":
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As a result, document 1C 8.3 generates the following transactions for the sale of fixed assets:
- Formed receivables at the rate of sales value fixed assets (in BU and OU).
- Depreciation was charged for December (month of sale of fixed assets, in BU and OU).
- The amount of depreciation calculated for the entire period of operation of fixed assets 1 is attributed to a decrease in residual value fixed assets (in BU and OU).
- The initial value of the fixed asset is transferred to the account of the residual value of the fixed asset, which will be reduced by the depreciation amount (in BU and OU).
- The residual value of the fixed asset is charged to other expenses (in BU and NU).
- VAT charged has been charged to other expenses (in BU).
How to sell an asset with the restoration of the depreciation premium
03/11/2016 - In the 1C Accounting program, the organization took into account the fixed asset of OS 1 with an initial cost of 105,000.00 rubles. The term of use of the fixed asset is 60 months. For purposes tax accounting a depreciation bonus of 30 percent of original cost OS 1:
04/30/2016 - Depreciation of asset 1 began to be charged in the amount of 1,750.00 rubles for accounting purposes and 1,225.00 rubles for tax accounting purposes (at the same time, temporary differences that arose when purposes of tax accounting):
12/13/2016 - OS 1 was sold.
As in the previous example, the sale is formalized with the OS Transfer document ( OS and intangible assets menu - OS disposal - OS transfer). The document header and details of the Fixed assets tab are also filled in the same way:
Let's go to the Additional tab and indicate that with this document we will restore the Depreciation Premium:
An item with the form Recovery of depreciation premium as shown in the picture above.
When the document is posted, the following transactions will be generated:
- Recognition of other income as receivables.
- Depreciation charge for the month in which the asset is sold.
- Transfer of the amount of depreciation accrued for the entire period of operation of the fixed asset due to a decrease in the residual value of the fixed asset.
- The acquisition value of the fixed asset is transferred to the residual value of the fixed asset, which will be reduced by the depreciation amount.
- The transfer of the residual value to other expenses from the sale of fixed assets.
- Transferring the recovered depreciation premium to the net book value of the asset 1.
- Transfer of the previous amount to miscellaneous expenses.
- Reflection of VAT on the sale of fixed assets.
How to reflect the purchase of a land plot in 1C Accounting
1. Enter in the directory "construction objects" "The land plot is such that"
2. Document " Receipt of goods and services"(type of operation - construction objects, change account account = 08.1) reflect the debt to the counterparty.
3. To issue the document "Acceptance of fixed assets" with this type of construction object. At this stage, you will also need to enter the land plot as an element of the OS directory. Дт 01.1 (subconto1 - land plot in the directory "fixed assets") Кt 08.1 (subconto1 - land plot in the directory "construction objects").
4. If the transaction is subject state registration, create a document "Registration of land".
How to split a land plot into N parts
1. Enter in the directory "Construction objects" N new elements by the number of plots.
2. Flip the subdivision of parcels with "Operations (accounting and tax accounting)" Dt 08.1 (subconto1 - the name of the N of the smaller area) CT 01.1 (subconto1 - the name of the divided area). The amount of the operation is the cost of the new site. Repeat this operation N times.
3. Draw up the document "Acceptance of fixed assets for accounting" N times for each new area.
Important! If the land is initially purchased for resale, then it cannot be accounted for as a non-current asset and, according to clause 2 of PBU 5/01, it is accounted for as a commodity.
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