How to capitalize the land in 1s 8.2. Purchase, division of land
Fixed assets are buildings, structures, vehicles, equipment. Such property is used for more than 12 months and costs no less than a certain amount. Acceptance of the OS in 1C 8.3 takes place in several stages. Each of them is reflected in a certain order. Let us dwell on this in more detail.
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Acceptance of operating systems in 1C 8.3 takes place in two stages: first, the receipt of fixed assets is reflected, then their commissioning. In this article, read how in 1C accounting 8.3 to take into account fixed assets in 3 steps.
Step 1. Reflect the receipt of fixed assets in 1C 8.3
Go to the "OS and intangible assets" (1) and nazhmitna link "Equipment Receipt" (2).
In the window that opens, click the "Create" button (3).
The window "Receipt: Equipment (creation)" will open. In the upper section of the document (4), in the "Organization" field, indicate your organization, in the "Warehouse" field indicate which warehouse equipment has arrived. In the fields “Contractor” and “Contract” indicate the supplier of fixed assets and the details of the contract with him. In the field “Waybill No.” indicate the number of the waybill on which the property was received.
The bottom section consists of five tabs (5):
- Equipment;
- Goods;
- Services
- Returnable packaging;
- Additionally.
In the "Hardware" tab, click "Add" button (6) and enter the data on the received fixed assets. In the "Nomenclature" field, indicate the name of the operating system, in the fields "Quantity" and "Price" the quantity and price of the equipment received. “Accounting account” 1C 8.3 will be determined automatically, 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 recorded in the accounting records in the debit account 08 (if purchased fixed assets) or 07 (if bought equipment that requires the installation).
Step 2. Put the fixed assets into operation
The second stage is the adoption of the operating system in 1C 8.3 - commissioning. Ready-for-use fixed assets are put on balance on the basis of the act of acceptance. Create for this the document "Acceptance for accounting OS." To do this, go to the section “OS and NMA” (8) and click on the link “Acceptance of accounting OS” (9).
In the window that opens, click the "Create" button (10). The "Accept OS accounting" window will open.
In the upper section of the “Acceptance for accounting at OS” window (11) fill in the fields:
- "Organization";
- "Type of operation." In this field you can choose one of three values: “Equipment”, “Construction objects” or “Based on the results of the inventory”;
- "OS Event". In this field, select the appropriate operation from the list, for example, “Acceptance for accounting with commissioning”;
- "MOL." Indicate the responsible person;
- "Location OS". Indicate in which unit the fixed asset will be operated.
The bottom section of the window consists of five tabs (12):
- Non-current asset;
- Fixed assets;
- Accounting;
- Tax accounting;
- Depreciation bonus.
In the tab “Non-current Asset” (13) indicate the appropriate “Method of receipt”, for example, “Acquisition for a fee”. In the “Equipment” field, select the equipment that you put into operation from the “Nomenclature” directory. Also indicate the "Warehouse" on which it is located. In the “Account” field, an account will be automatically set, on which the object was reflected upon receipt of goods (Step 1).
In the tab "Fixed assets" (14) you need to create a new fixed asset. To do this, click on the "Add" button (15), and then to the "+" (16).
A window opens to fill in the data on the fixed asset. In this window, fill in the fields:
- "OS Accounting Group". In this field, select the appropriate group from the list, for example, "Machinery and equipment (except office)";
- "Name";
- "Full name".
In the “Accounting” tab (19) indicate:
- "The order of accounting." Indicate "Depreciation charge";
- "The method of depreciation." Here, select the depreciation method of the object, for example linear;
- "A way of reflecting depreciation expenses." In this directory, specify on which of accounts shall be calculated depreciation;
- "Useful Life (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 the inclusion of value in expenses." Here you can choose one of the methods from the list, for example, "depreciation charge";
- "Useful Life (in months)." In this field, fill in how much the object in tax accounting will depreciate in months.
All data for the commissioning of the fixed asset is filled. Now you can save and post the document. To do this, click on “Save” (21) and “Post” (22). Fixed assets in 1C 8.3. Accounting is registered. The fixed asset was put into operation, accounting records were made on the debit of account 01 “Fixed Assets”.
The acquisition of a land plot in 1C UPP and Integrated 1.1 should be documented as the receipt of goods and services with the operation type Construction Objects.
In this case, you must create an element of the directory Objects of construction. An item of expenses must be indicated with the nature of Investments in non-current assets.
The accounting account is indicated in the tabular part of the document - 08.01, the VAT account - 19.08.
If there are additional costs that must be attributed to the value of this land plot, then upon receipt, the documents will also need to indicate a cost item with the nature of Investments in non-current assets, account 08.01 and Construction object.
When accepting the construction object for accounting, as a fixed asset, it will be necessary to indicate the specific construction object and account. And the program will collect all the costs allocated to this account and the object, and write it down as the value of the fixed asset.
After receipt, the construction object (land) must be taken into account, as the main means of the document Acceptance of fixed assets.
We indicate the account in BU and NU, where the cost was taken upon acquisition, the construction object and click the button Calculate amounts.
In the tables of this plant and equipment create new fixed assets and write documents.
On the next tab, General Information, we must indicate the Method of recording depreciation expenses.
But, land is not depreciated. Nevertheless, we create a method, we simply do not fill in anything other than the name.
In the example, I indicated the name Do not charge, so that it is clear what kind of method it is.
After that, on the bookmark of accounting 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 box Depreciate depreciation.
Then all the entered depreciation settings will not matter. But to fill them necessary, as they are required.
Do not forget to indicate the account of the accounting of the main asset. This field is hidden after all depreciation settings and is easy to skip.
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. The cost is not included in the costs.
That's it - now the document can be posted. Check that the postings of the acceptance for accounting of the construction object have been successfully generated.
But depreciation on such fixed assets will not be charged in 1C program.
Plot - type property, which can be bought and sold, along with other things except for certain cases (st.st.128, n 1, Article 549 CC RF Articles 6, 37 LC RF.. ) We will tell you about land accounting in our consultation.
Land accounting: on what account
The procedure for registering 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 building a workshop building on it or farming), 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 taken into account as a product on account 41 “Goods”.
In any case, the cost of land on which it will be adopted to take into account, will be determined as the sum of actual expenses for its acquisition, including the fee for registration of property rights (items 7, 8 PBU 6/01, paragraphs 5 6 PBU 5/01).
Revaluation of land in accounting
If the land will be recorded as part of fixed assets, the organization will be able to revalue it. When deciding on a revaluation, this will need to be done annually for all land plots recorded as property, plant and equipment (paragraph 15 of RAS 6/01). Revaluation can lead to both an increase and a decrease in the value of the land.
If the land is listed in the MPZ, the organization may check such land for impairment. And if necessary, a reserve is created for their impairment by attributing the difference to which the book value of the site exceeds its market value to account 59 “Provisions for the impairment of financial investments” (Debit of account 91 “Other income and expenses” - Credit of account 59).
Land acquisition: postings
Here are the main accounting records that are made upon the acquisition of a land plot as an object of fixed assets:
Recall that land is not depreciated as objects whose consumer properties do not change over time (paragraph 5, paragraph 17 of PBU 6/01).
If the land is accounted for as part of the MPZ, then instead of account 08-1, account 41 will be used in the above postings, and account 01 will not be used.
Accounting for the disposal of land
The accounting procedure for the sale of land will also depend on whether it is included in fixed assets or goods. Indeed, in the first case, income and expenses from its sale will be accounted for in the composition, and in the second - how.
Operation | Debit account | Credit account |
---|---|---|
Reflected income from the sale of land recorded in fixed assets | 62 "Settlements with buyers and customers" | 91 “Other income and expenses” |
Reflected income from the sale of land recorded as a commodity | 90 "Sales" | |
Written off the book value of the land as a fixed asset | 91 | 01 |
Written off the book value of the land as a commodity | 90 | 41 |
Reflects the costs associated with the sale of land as fixed assets | 91 | 60, 76, 70 “Settlements with personnel for remuneration of labor”, 10 “Materials”, etc. |
Reflected the costs associated with the sale of land recorded as a commodity | 44 “Costs to sell” | |
Written off expenses associated with the sale of land, recorded as a commodity | 90 | 44 |
Please note that the implementation of land plots is not subject to VAT (
To formalize the operation for the sale of fixed assets in a software product provides a number of documents.
Consider a step-by-step instruction for two cases in which a transaction for the sale of fixed assets occurs:
- An item of property, plant and equipment was accounted for without the use of a depreciation premium.
- An item of property, plant and equipment has been accounted for using the depreciation premium.
Sale of fixed assets without depreciation bonus
In this case, the document applies. OS transfer (Menu Fixed assets and intangible assets - disposal of fixed assets - transfer of fixed assets) (some mistakenly try to sell the OS with the “Write-off of OS” document, but this is not true).
In the header of the document Transfer OS in 1C 8.3, fill in all the necessary details:
- Counterparty
- Contract.
- Location of the operating system (Unit in which the fixed asset was registered).
- OS event (in this document, only one version of the “OS Transmission” event is available).
On the Fixed assets tab of the opened document, add a line in which we indicate OS 1 as the fixed asset, the inventory number of the object will be filled automatically:
- The price field shall indicate the sale price of the fixed asset in accordance with the agreement with the counterparty.
- Income and expense accounts are the accounts of other income and expenses - 91.01 and 91.02, since the sale of fixed assets does not relate to the main activities of the organization (VAT calculated from the sale of fixed assets will also be recorded in the account of other expenses).
- The analytics to the accounts of other income and expenses is also filled in the field of the document Transfer of fixed assets. This is an item of other income and expenses with the form "sale of fixed assets":
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As a result of the document 1C 8.3 generates the following transactions for the sale of fixed assets:
- Formed receivables in the amount of the sale value of the fixed asset (in the accounting and accounting).
- Accrued depreciation for December (month of sale of fixed assets, in the accounting and accounting).
- The amount calculated for the entire period of operating OS 1 depreciation is attributed to the decrease in the residual value of the fixed asset (in the accounting and accounting).
- 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 amount of depreciation (in the accounting and financial statement).
- The residual value of the property, plant and equipment is charged to the account of other expenses (in the accounting and financial statement).
- The VAT accrued is credited to the account of other expenses (in the accounting unit).
How to sell fixed assets with recovery of depreciation premium
03/11/2016 - The organization in the 1C Accounting program accepted the fixed asset of OS 1 with an initial value of 105,000.00 rubles. The term of use of the fixed asset is 60 months. For tax accounting purposes, a depreciation premium of 30 percent of the initial cost of fixed assets 1 was recognized:
04/30/2016 - Depreciation of fixed assets 1 began to accrue 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 arising when accounting for fixed assets are taken into account taking into account the depreciation premium for tax accounting purposes):
12/13/2016 - OS 1 was sold.
As in the previous example, the sale is documented by OS Transfer ( oS and NMA menu - OS disposal - OS transfer) The document heading and the details of the Fixed assets tab are also filled in the same way:
We’ll go to the Advanced tab and indicate that with this document we will restore the Depreciation Premium:
As an item of income from the restored amortization premium, an item with the form Depreciation bonus recoveryas indicated in the picture above.
When conducting a document, the following transactions will be generated:
- Reflection of other income in the form of receivables.
- Depreciation 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 to reduce the residual value of fixed assets.
- 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 amount of depreciation.
- Transfer of residual value against other expenses from the sale of fixed assets.
- Transfer of the restored depreciation premium to the residual value of fixed assets 1.
- Transfer of the previous amount to other expenses.
- Reflection of VAT from the sale of fixed assets.
How to reflect the purchase of land in 1C Accounting
1. Movement in the "construction site" "Land so that"
2. The document " Receipt of goods services"(Transaction type - construction objects, by taking into account change \u003d 08.1) reflect the amounts due to the counterparty.
3. Check the document "Adoption for accounting OS" with this kind of construction project. At this stage, you will need to enter the land as an element of the OS directory. Dt 01.1 (subkonto1 - a plot of land in the "fixed assets"), Cr 08.1 (subkonto1 - a plot of land in the "construction projects").
4. If the transaction is subject to state registration, create a document "Register of land."
How to split the land into N parts
1. Movement in the handbook "Building objects» N new element in the number of sites.
2. Flip partition sections using "Operations (accounting and tax accounting)" Ar 08.1 (subkonto1 - name N smaller portion) Cr 01.1 (subkonto1 - the name of the shared area). Transaction Amount - cost of a new portion. Repeat this operation N times.
3. N times to issue a document "to initial recognition, the OS" for each new site.
Important! If the land was originally purchased for resale, then it can not be taken into account as a non-current asset and according to claim 2 PBU 5/01 it is treated as a commodity.