Account turnover 02.account: active or passive
One of the most important accounts of Section I balance sheet, without a doubt, account 02 "Depreciation of fixed assets"... As you know, depreciation is the process of gradual transfer of the cost of fixed assets to manufactured products. Through depreciation, the cost of purchasing machinery, equipment and machinery can be included in the cost of goods produced. And with the help of depreciation, these costs can be gradually replenished, which will create the possibility of reproduction of fixed assets.
Thus, the role of depreciation is truly great for any industrial enterprise... And the process of depreciation itself is reflected in accounting by means of entries on account 02 "Depreciation of fixed assets".
Purpose and features of account 02 "Depreciation of fixed assets"
Account 02 accounting"Depreciation of fixed assets"- designed to reflect and summarize data on the depreciation of various items of fixed assets accumulated during the period of their operation.
Account 02 features:
- account type 02 "Depreciation of fixed assets" - passive;
- analytical accounting for account 02 "Depreciation of fixed assets" is carried out for individual items of fixed assets;
- the amount of depreciation is reflected in the credit of account 02 "Depreciation of fixed assets" in correspondence with the accounting accounts responsible for recording production costs and / or costs of selling products;
- upon disposal of fixed assets (as a result of their sale, free transfer, write-off, etc.), their damage or shortage, the amount of accumulated depreciation on them should be written off from account 02 "Depreciation of fixed assets" on credit to account 01 "Fixed assets" ( and specifically on credit of the special sub-account "Disposal of fixed assets", if provided).
Sub-accounts of account 02 "Depreciation of fixed assets"
As mentioned above, account 02 may have sub-accounts to reflect the amount of accumulated depreciation for individual inventory items of fixed assets.
Correspondence of account 02 "Depreciation of fixed assets"
In accounting, account 02 can correspond with the following accounts (the table shows the most common options, but this information cannot be considered exhaustive):
A more complete and practical understanding of the meaning of account 02 "Depreciation of fixed assets" in accounting and its relationship with other accounts can be obtained by examining examples of some postings with this account.
Examples of postings with account 02 "Depreciation of fixed assets"
And, a couple of examples of typical accounting entries on credit account 02 "Depreciation of fixed assets":
DEBIT | CREDIT | Contents of operation |
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20 | 02 | Depreciation is charged on fixed assets used in the main production. |
23 | 02 | Depreciation is charged on fixed assets used in auxiliary production. |
25 | 02 | Depreciation has been charged on general production fixed assets. |
26 | 02 | Depreciation is charged on fixed assets used for general and administrative needs. |
29 | 02 | Depreciation is charged on fixed assets used in service divisions, farms and industries. |
91.2 | 02 | Depreciation has been charged on the leased fixed asset. |
97 | 02 | Depreciation is charged on the fixed asset in the production of BP (deferred expenses). |
The process of depreciation itself, its types and relationship with taxation is a separate broad topic that will be covered in separate articles. Therefore, we do not consider such issues here.
Galyautdinov R.R.
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The procedure for the formation of accounting entries is based on the recognition of certain accounting accounts as active, passive or active-passive. Accordingly, an increase in various accounting objects may be reflected not only solely in the debit or credit of an account. On separate accounting accounts, an increase in accounting objects can be reflected both in debit and credit of the same account, depending on the situation. And what is the account 02 "Depreciation of fixed assets" ()?
02 account: active or passive?
The characteristics of account 02 are contained in the Instructions for the application of the Chart of accounts of financial accounting economic activity organizations (Order of the Ministry of Finance dated October 31, 2000 No. 94n).
This account summarizes information on depreciation accumulated during the operation of fixed assets.
Accrued depreciation is reflected on the credit of account 02 in correspondence, as a rule, with accounts for accounting for production costs or sales costs:
Debit of accounts 20 "Main production", 26 "General business expenses", 44 "Selling expenses", etc. - Account credit 02
But of course, these are not the only debit accounts. In posting D 91 - K 02, the accounting account shows that depreciation is included in other expenses. Such a posting can be, for example, if the amortization of equipment leased is accrued (when such lease is not systematic) (clause 11 of PBU 10/99).
Considering that the depreciation of fixed assets is accumulated on the credit of account 02, this accounting account is passive. But it is important that at the same time it is not reflected in the liabilities of the balance sheet. After all, the balance is formed in net valuation (clause 35 of PBU 4/99). With regard to fixed assets, this means their reflection in the balance sheet at residual value. In other words, the book value (reflected in the debit of account 01) is reduced by the credit balance of account 02 as of the reporting date.
Concerning analytical accounting on account 02, then it is maintained for individual inventory items of fixed assets.
How is account 02 "Depreciation of fixed assets" closed?
Considering that account 02 is passive, the decrease (write-off) of the amount of accrued depreciation is made according to the debit of this account. How to close the 02 account? Upon disposal of fixed assets (sale, write-off, gratuitous transfer, etc.), the amount of amortization accumulated at the time of disposal is written off as follows (Order of the Ministry of Finance dated October 31, 2000 No. 94n):
Debit account 02 - Credit account 01 "Fixed assets"
As a result of this kind of operations, for example, in the balance sheet on account 02, not only credit, but also debit turnovers will be reflected.
When talking about synthetic account 02, it is important not to confuse it with sub-account 02 to other accounts. For example, account 68.02 in accounting has nothing to do with depreciation. After all, account 68 is "Calculations for taxes and fees", and 02 in this case is a subaccount to account 68, which means the type of tax. As a rule, account 68.02 reflects information on settlements with the VAT budget.
We continue to publish a commentary on the new chart of accounts prepared by Yaroslav Vyacheslavovich Sokolov, Doctor of Economics, Deputy. Chairman of the Interdepartmental Commission for the Reform of Accounting and Reporting, a member of the Methodological Council on Accounting under the Ministry of Finance of the Russian Federation, the first President of the Institute professional accountants Russia. Continuing the analysis of Section I "Non-current Assets" of the new Chart of Accounts, consider accounts from 02 to 08.
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*Note:
1) What is depreciation?
1. What is depreciation?
- road facilities;
Example
A) linear
Account 02 "Depreciation of fixed assets" in the new Chart of Accounts (comment)
The official text is in italics:
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*Note: In the text, we have replaced the word "organization" with the word "enterprise", because it comes on the management of the property complex (Article 132 of the Civil Code of the Russian Federation).
The following fundamental questions arise from the text:
1) What is depreciation?
2) How to depreciate leased fixed assets?
3) How is the depreciation of fixed assets received free of charge calculated?
4) How is the depreciation of the written off fixed assets carried out?
5) What are the features of analytical accounting for depreciation of fixed assets?
1. What is depreciation?
Depreciation is understood to mean that part of the cost of fixed assets that falls on an individual reporting period... Sometimes depreciation is understood as part of the profit that is not taxed.
The account is needed in order to reduce the initial or replacement cost of fixed assets shown on the debit of account 01 "Fixed assets". According to clause 20 of the order of the Ministry of Finance of Russia dated 06.28.2000 No. 60n "On methodological recommendations on the procedure for forming indicators of the organization's financial statements" under the balance sheet item of the enterprise "Fixed assets", indicators are given for fixed assets, both operating and under reconstruction, modernization, restoration , conservation or in stock at residual value (except for fixed assets, for which, in accordance with the established procedure, depreciation is not charged). Residual value fixed assets is defined as the difference between the initial (replacement) cost of the object and the amount of accrued depreciation (clause 49 of the order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n).
At present, the re-amortization that existed in the Soviet era is not allowed. But now it is possible to charge two depreciation amounts, one - for tax purposes - is charged according to state, generally binding norms, the other is carried out in the interests of the owners. They can set their own norms by increasing or decreasing the state. This allows you to get "your" amount of profit, and already proceeding from it to pay dividends.
It is also possible to use accelerated depreciation methods, and according to PBU 6/01, you can choose one of four options, and according to Chapter 25 of the Tax Code of the Russian Federation - only two.
If we talk about the nature of account 02 "Depreciation of fixed assets", then there are great difficulties, because some experts interpret it as counter-active, counter-regulating, and others - as a stock account (a source of their own funds).
In the first case, it is considered only as a credit turnover of account 01 "Fixed assets". For example, we bought a car for 120,000 rubles. and will operate it for 10 years. This purchase is not considered an expense of money, since its value is capitalized, but annually decreases by 12,000 rubles. (while the original or replacement cost is retained on the debit of account 01 "Fixed assets"). And after writing off a tenth share (in Last year) the balance on account 01 "Fixed assets" may remain if the object will be operated further, but its value, as they say now, will be zeroed by the equal value on the credit of account 02 "Depreciation of fixed assets".
In the second case, depreciation deductions are treated as part of the cost of manufactured and sold products, and, therefore, they are presented in the company's income received as a result of its economic activities. That is, depreciation in this case is defined as a part of the profit that is not taxed. For example, especially by economists, and, alas, sometimes by accountants, it is interpreted as follows: in 10 years the enterprise accumulates 120,000 rubles, which can be spent on the purchase of new machines (renovation process).
In Soviet times, a distinction was made between wear (the first case) and depreciation (the second case). Now this distinction has disappeared and, in fact, it is very difficult to combine the first and second interpretation.
If you proceed from the first interpretation in accounting policy, then you should not resort to revaluation of fixed assets, if from the second, then, of course, you should, because in conditions of even moderate inflation, 120,000 rubles will not be enough for you to buy a similar car.
In the first case, you save money on property tax, but you can pay more income taxes. In the second, you pay more property taxes, but less income tax.
Thus, your choice of interpretation of depreciation depends on tax policy the state.
And here a new problem arises. If depreciation is a fund that allows you to renew the fleet of fixed assets, then in conditions of inflation, this fund is no longer worth anything, because it is subject to depreciation initial cost fixed assets, which at the moment no longer means anything. This gives rise to two possible solutions:
- or revaluation of fixed assets, increasing their carrying value;
- or increase the depreciation rate.
The first is permitted by both tax and accounting, the second - only by the latter. It is no coincidence that in the new Chart of Accounts we can observe what has been promoted in our country for several years - the possibility of calculating two (theoretically possible more) parallel depreciation - one for tax purposes, the other - for the needs of the owners of the enterprise. In the Chart of Accounts, there is no longer a prescription to determine the amount of depreciation based on statutory norms. According to PBU 6/01, depreciation of fixed assets for accounting purposes can be charged in different ways and (most importantly) the administration itself, according to the accounting policy chosen by it, can set the norms depreciation charges.
As for the owners, some of them can establish for their own purposes only one rule, emphasizing financial nature depreciation and revising its value annually, composing the next order on accounting policy.
And finally, the concept of depreciation plays a very significant role in the legal aspect, since the shortfall must be recovered at the residual value and, therefore, the more depreciation is charged, the less the amount to be reimbursed will be.
In this regard, it is very important for an organization to revalue property, plant and equipment.
2. How to depreciate leased fixed assets?
When calculating depreciation of fixed assets, regardless of the way they are used, the following established regulations rules: Accrual of depreciation on an item of fixed assets:
- Begins from the first month following the month of acceptance of this object for accounting (clause 51 of the order of the Ministry of Finance of Russia dated July 20, 1998 No. 33n).
- It is carried out until the cost of this object is fully paid off or this object is written off from the accounting records, regardless of the reasons for the write-off (clause 52 of the order of the Ministry of Finance of Russia dated July 20, 1998 No. 33n).
- It is carried out regardless of the results of the organization's activities in the reporting period (clause 66 of the order of the Ministry of Finance of Russia dated July 20, 1998 No. 33n).
- It is terminated from the first day of the month following the month of full repayment of the value of an item of fixed assets or the write-off of this item from the accounting records (clause 54 of the order of the Ministry of Finance of Russia dated July 20, 1998 No. 33n).
- Does not suspend during the term useful use fixed assets, except for the established cases (clause 53 of the order of the Ministry of Finance of Russia dated July 20, 1998 No. 33n).
- Paused in the following cases:
- finding, by decision of the head of the organization, a fixed asset for reconstruction and modernization, the duration of which exceeds 12 months;
- transfer, by decision of the head of the organization, fixed assets for conservation, the duration of which is not less than three months.
- It is carried out in one of the following ways: linear; diminishing balance; write-off of cost according to the sum of the number of years of useful life; writing off the cost in proportion to the volume of production (work) (clause 56 of the order of the Ministry of Finance of Russia dated July 20, 1998 No. 33n).
- One of the methods for calculating depreciation for a group of homogeneous objects of fixed assets is used and is retained throughout the entire useful life of this object.
- It is made monthly regardless of the applied method of accrual in the amount of 1/12 of the calculated annual amount... As the annual amount of accrued depreciation, the amount determined from the first day of the month following the month of accepting the object of fixed assets for accounting is taken to reporting date annual financial statements (December 31 of the reporting year).
- Refers in the amount of accrued depreciation to accounts for accounting for production costs (20, 23, 25, 26, 29), sales costs (44) or accounts for other income and expenses (91/2).
Leased property, plant and equipment are generally depreciated by the owner, i.e. the lessor, and is reflected in the usual manner on the credit of account 02 "Depreciation of fixed assets". At the same time, different accounts can be debited depending on the method of recognition of income.
In accordance with clause 3 of the order of the Ministry of Finance of Russia dated 06.28.2000 No. 60n "On methodological recommendations on the procedure for the formation of indicators of financial statements of enterprises" in the formation of statements by enterprises "must be observed General requirements to accounting ", including comparability. Comparability of indicators can be discussed in several contexts: comparability of indicators of different reporting periods, comparability of indicators of different enterprises operating in the same area, comparability of indicators characterizing the activities of an enterprise - income should be comparable with expenses ...
According to clause 4 of the order of the Ministry of Finance of Russia dated 06.05.1999 No. 32n. "On approval of the accounting regulation" Income of the organization "PBU 9/99" the enterprise "independently recognizes receipts as income from common types activities or other receipts. "If the organization has recognized that the provision for temporary use of its assets under the lease agreement is the subject of its activities, then the amount of the rent is fixed on the credit of account 90/1" Revenue ", and all expenses related to the lease ( including depreciation), are reflected in the debit of accounts for cost accounting (20. 25, 26, 44, etc.) and are subsequently debited to the debit of account 90/2 "Cost of sales". financial results(profit or loss) from the lease of property is first identified on account 90 "Sales" and then transferred to account 99 "Profit and loss".
If the organization has recognized that the receipt of income from the provision for temporary use of its assets is other income, then the amount of the rent is fixed on the credit of account 91/1 "Other income", and all expenses related to the lease are reflected in the debit of account 91 / 2 "Other expenses". In this case, the financial result from renting out the property is first identified on account 91 "Other income and expenses", and then transferred to account 99 "Profits and losses".
3. How depreciation is calculated on fixed assets received free of charge
By orders of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, March 30, 2001 No. 26n, July 20, 1998 No. 33n, a list of the company's fixed assets for which depreciation is not charged has been determined. This list has been valid since January 1, 2001 and includes:
- - objects of fixed assets, the consumer properties of which do not change over time (land plots, objects of nature management);
- - housing stock... Here it should be borne in mind that according to clause 50 for objects housing stock that are used by the organization to generate income and are recorded on the account for accounting for income investments in property, depreciation is charged in accordance with the generally established procedure;
- objects of external improvement and other similar objects of forestry;
- road facilities;
- specialized structures for navigation, etc. objects;
- productive livestock, buffaloes, oxen and deer;
- perennial plantations that have not reached the operational age;
- objects of fixed assets of non-profit organizations;
- objects related to the film fund;
- stage - staging means;
- exhibits of fauna in zoos and other similar institutions;
- mobilization capacity, unless otherwise provided by law Russian Federation.
Prior to the entry into force of the order of the Ministry of Finance of Russia dated March 24, 2000 No. 31n, which amended the above list, depreciation was also not charged on fixed assets received under a donation agreement and free of charge in the process of privatization. Fixed assets received under a donation agreement and free of charge in the process of privatization were included in this list from January 1, 1998 in accordance with clause 4.1. Order of the Ministry of Finance of Russia dated 03.09.1997 No. 65n. Thus, depreciation was not charged on fixed assets received under a donation agreement and free of charge in the process of privatization only in the period from January 1, 1998 to December 31, 1999.
The question remains debatable whether depreciation is currently charged on fixed assets received by enterprises before January 1, 2000. According to the employees of the Ministry of Finance of Russia, depreciation is not charged on fixed assets received under a donation agreement and free of charge in the process of privatization in the period from January 1, 1998 to December 31, 1999. The specified position of the Ministry of Finance of Russia is directly stated in letters dated 09.09.1998 No. 04-02-05 / 3 and dated 21.01.1999. No. 04-02-05 / 6, in which it is noted that depreciation is not charged on items of fixed assets received free of charge since January 1, 1998.
Consequently, in the opinion of the Ministry of Finance of Russia, depreciation is charged on items of fixed assets received free of charge before January 1, 1998. However, in the letters of the Ministry of Finance of Russia dated July 14, 2000 No. 04-02-05 / 1 and dated August 10, 2000 No. 04-02-05 / 1, it is indicated that depreciation on fixed assets received by enterprises free of charge should be made only if if received after January 1, 2000. It is assumed that the procedure for calculating depreciation for those received before January 1, 2000 corresponds to the previously determined procedure. Thus, summarizing the instructions of the Ministry of Finance of Russia for the period from January 1, 1998 to the present on the issue of depreciation, it is possible to link the need for depreciation on fixed assets received free of charge with the date of posting of these funds:
Depreciation is charged if fixed assets are received before 01/01/1998 and after 01/01/2000. Depreciation is not charged if fixed assets are received free of charge in the period from 01.01.1998 to 31.12.2000.
However, from the literal interpretation of the provisions of clause 4.1 of the order of the Ministry of Finance of Russia dated 03.09.1997 No. 65n it follows that from January 1, 2000, depreciation should be charged on all items of fixed assets received under donation agreements and free of charge in the process of privatization, regardless of the period of their adoption. accounting, since this order of the Ministry of Finance of Russia does not provide for a special procedure in terms of the application of this norm for fixed assets received under donation agreements and free of charge in the process of privatization, until the entry into force of order No. 65n as amended on 03.24.2000. It should be noted that the recommendations of the Ministry of Finance of Russia on the procedure for applying depreciation rates for fixed assets received under donation agreements and free of charge in the process of privatization are consistent and fully meet the requirements of clause 4.2. the order of the Ministry of Finance of Russia dated 03.09.1997 on the application of one of the methods for a group of homogeneous objects of fixed assets throughout its entire useful life.
If we consider the non-accrual of depreciation as one of the methods for calculating depreciation, then the decision to not accrue depreciation at the time the object of fixed assets is put into operation should be carried out throughout the useful life of this object. But according to clause 4.2. of the order of the Ministry of Finance of Russia dated 03.09.1997, non-depreciation does not apply to the methods of depreciation and, therefore, the company has the right to establish one of the depreciation methods for a fixed asset that was in operation, for which depreciation was not carried out.
In this case, the company needs to decide during what period the depreciation should be fully charged - taking into account the time spent in operation or not.
The procedure for determining the depreciation rates for fixed assets acquired by the organization that were previously in operation is regulated by the letter of the Ministry of Taxes and Duties of Russia dated 11.09.2000 No. VG-6-02 / 731, agreed with the Ministry of Finance of Russia and the Ministry of Economic Development of Russia. According to the provisions of the letter, when calculating depreciation taken into account for tax purposes, the estimated useful life is determined as the difference between the useful life calculated for new fixed assets and the period of their actual operation. In this case, a mandatory documentary confirmation of the actual service life is indicated.
It should be emphasized that for tax purposes, "the procedure set forth in this letter applies to items of fixed assets, the initial cost of which is formed in accordance with the accounting regulation" Accounting for fixed assets "approved by order of the Ministry of Finance of Russia dated 03.09.1997 No. 65n, and methodological guidelines for the accounting of fixed assets approved by order of the Ministry of Finance of Russia dated July 20, 1998 No. 33n, acquired after January 1, 2000 ".
Example
The wholesale enterprise CJSC "North-West Trade House" on October 29, 1998 received from LLC "Baltic Trust" refrigeration equipment free of charge in the amount of 100,000 rubles. The equipment was put into operation in December 1998. In 1999, no depreciation was charged on refrigeration equipment.
In 2000, the head of the company made a decision to charge refrigeration equipment depreciation. It is necessary to determine the monthly amount of depreciation deductions, if, according to the provisions of the accounting policy of the enterprise, depreciation is charged according to the rates approved by the Decree of the USSR Council of Ministers dated 10.22.1990 No. 1072.
In accordance with the Decree of the USSR Council of Ministers dated 10.22.1990 No. 1072, the depreciation rate of refrigeration equipment used at trade enterprises is 10% (code 45800). Therefore, the useful life of new refrigeration equipment is 10 years (100% / 10%). The term of actual use of refrigeration equipment was 1 year. Therefore, within 9 years (10 - 1), full depreciation should be charged on this item of fixed assets. The depreciation rate will be 100/9 = 11.1%. For tax purposes, the depreciation rate determined in this way is not applied.
According to the order of the Ministry of Finance of Russia dated March 24, 2000 No. 31n "On Amendments to the Regulatory legal acts on accounting ", registered by the Ministry of Justice of Russia on April 26, 2000 No. 2209, fixed assets received free of charge are excluded from the list of fixed assets for which depreciation is not charged. However, for profit tax purposes, it should not be taken into account, in the opinion of the Ministry of Taxes and Legends of Russia. The argument is the fact that in this case the source of the acquisition of fixed assets is not own funds, and since there are no expenses for the acquisition of fixed assets, then depreciation on them is not included in the cost of production for tax purposes.
Federal Law No. 122-FZ of 21.07.1997 provides for state registration of rights to real estate. According to clause 40 of the methodological instructions for accounting for fixed assets, the acceptance of fixed assets for accounting is carried out on the basis of various documents, including those confirming their state registration. Real estate objects before the registration of ownership must be reflected on account 08 "Investments in non-current assets" and depreciation is not charged on them.
However, Chapter 25 of the Tax Code of the Russian Federation provides for the accrual of depreciation from the date of acceptance of documents for registration. So, if the property is written off from the balance of the seller and the latter, therefore, is no longer depreciated. This object is reflected on the buyer's balance sheet (though not on account 01 "Fixed assets", but on account 08 "Investments in non-working assets"), in most cases, the latter is already used to generate income.
Process state registration property rights for real estate are quite long (sometimes lasting more than a year) and cannot be linked to the right to depreciation. Yes, the ownership of the object is not officially registered, but it is already in the possession and use of the organization, it already brings income and, in our opinion, should be depreciated.
Until recently, a controversial issue was the legality of including in the cost of costs associated with the operation of real estate, the ownership of which is not registered in the prescribed manner. Workers tax services denied this possibility. However, the judicial and arbitration practice has proven the legitimacy of writing off the above costs for costs, taking them into account when taxing profits and presenting for deduction the VAT paid to service providers related to these costs.
4. Depreciation of property, plant and equipment written off
The circumstance of the reflection of depreciation charges in this case is set out when considering account 01 "Fixed assets"
5. Features of analytical accounting of depreciation of fixed assets
It is advisable to conduct analytical accounting of depreciation on the same registers on which analytical accounting of fixed assets is maintained.
If the accounting policy provides for two depreciation rates, then, of course, the accountant performs two types of calculations.
6. Peculiarities of depreciation for tax purposes
For tax purposes, the depreciation charge has significant features.
First, the depreciable property includes fixed assets and intangible assets... The list of objects for which depreciation is not charged is specified in article 256 of the Tax Code of the Russian Federation. Basically, it coincides with a similar list in PBU 6/01, but it also has some differences. In particular, for tax purposes, depreciation is not charged on fixed assets transferred (received) under contracts for gratuitous use, acquired with the use of budgetary appropriations, works of art, property, the initial cost of which is up to 10 thousand rubles. inclusive (the cost of the latter is included in the composition of expenses as they are put into operation), etc.
Second, depreciable assets are categorized into ten depreciable groups based on useful lives.
The classification of fixed assets included in the above groups is determined by the Government of the Russian Federation.
Third, depreciation can be calculated using two methods:
A) linear
B) non-linear (similar to the diminishing balance method with some peculiarities specified in article 259 of the Tax Code of the Russian Federation).
The straight-line method should be applied when calculating depreciation for buildings, structures and transmission devices included in the eighth to tenth depreciation groups. For the rest of the fixed assets, any of the above two methods can be applied.
Fourth, there are peculiarities of depreciation for some fixed assets.
In relation to fixed assets used to work in an aggressive environment and (or) increased shifts, a multiplying coefficient can be applied to the main depreciation rate, but not higher than 2. The same coefficient, but not higher than 3, can be applied to fixed assets that are the subject of a financial lease agreement (lease agreement). However, these provisions do not apply to fixed assets related to 1-3 depreciation groups if they are depreciated using a non-linear method.
For passenger cars and passenger minibuses, respectively, costing more than 300 thousand rubles. and 400 thousand rubles, the basic depreciation rate is applied with a coefficient of 0.5.
It is also allowed to charge depreciation at reduced rates (by decision of the head of the organization).
One of the features of depreciation for tax purposes is that the initial (replacement) cost of fixed assets will be determined without taking into account the results of the revaluation of fixed assets carried out after January 1, 2002.
Refusal from revaluations is dictated by the desire to put a limit to legal manipulations with the cost of fixed assets and the amount of depreciation, which changes, and usually significantly, the financial result of the enterprise.
Account 03 "Profitable investments in material assets" in the new Chart of Accounts (comment)
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One, but very important question follows from this text: What is profitable investment in material assets?
The answer to this question is relatively complex and relatively simple at the same time.
The fact is that Western practice, and now ours, distinguishes between operating lease (lease in the traditional sense) and financial lease (it would be easier to call it leasing). Pursuant to article 7, paragraph 3 Federal law dated October 29, 1998 No. 164-FZ "On leasing" financial leasing means "a type of leasing in which the lessor undertakes to acquire ownership of the property specified by the lessee from a specific seller and transfer this property to the lessee as a subject of leasing for a specified fee, for a specified period and on certain conditions for temporary possession and use. "
Operational leasing should be understood as "a type of leasing in which the lessor purchases property at his own risk and transfers it to the lessee as an object of lease for a specified fee, for a specified period and under specified conditions for temporary possession and use." It is assumed that in the second case, the risk associated with the exploitation of the leased property lies with the lessor (lessor), and in the first case, with the lessee (lessee), and the latter, as a rule, has the opportunity, after making the last payment, to receive the leased property into its ownership.
In accordance with paragraph 1 of Article 3 of the Federal Law of the Russian Federation of October 29, 1998 No. 164-FZ "On Leasing" "the subject of leasing can be any non-consumable things, including enterprises and other property complexes, buildings, structures, equipment, vehicles and other movable and immovable property that can be used for business activities. "
From the point of view of accounting, such equipment should be reflected not on account 01 "Fixed assets", but on account 03 "Profitable investments in material assets". That is, the professional judgment of the accountant (or, better, a certificate from his management) should dictate to him for each object of incoming fixed assets, whether this object will be operated in his organization (it will be possible to rent it only in the indefinite future) or whether this object was originally acquired in not for exploitation, but for leasing.
In the first case, account 01 "Fixed assets" is debited, in the second, 03 "Profitable investments in material assets". In this case, the Chart of Accounts assumes that in all cases account 08 "Investments in non-current assets" is credited.
The general accounting rules, in the rest, are the same (see the commentary on account 01 in the new Chart of Accounts).
And the nature of account 03 "Profitable investments in tangible assets" itself resembles account 01 "Fixed assets", only financial responsibility and the associated risk are transferred from the lessor to the lessee.
However, the formation of the initial cost of profitable investments in tangible assets differs from the formation of the initial cost of fixed assets in terms of the composition of the costs included in it. According to clause 12 of the order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n "the initial cost of fixed assets ... also includes the actual costs of the organization for ... bringing them into a condition suitable for use." All obligations to bring the property into a condition suitable for its use are assigned to the person using this property. The obligation of the lessor under the lease agreement is to acquire and transfer the leased asset. In accordance with paragraph 4 of Article 7 of Federal Law No. 164-FZ of October 29, 1998, a leasing transaction may include conditions for the provision of additional services.
Additional services can be provided by the lessor both before the start of use, and in the process of using the leased asset by the lessee. These services include:
- acquisition of intellectual property rights from third parties (know-how, license rights, rights to trademarks, brands, software and others);
- purchase from third parties of commodity and material assets necessary during the period of installation (installation supervision) and commissioning;
- installation (installation supervision) and commissioning works in relation to the leased asset, personnel training;
- post-warranty service and repair of leased items, including current, average and overhaul;
- preparation of production areas and communications, services for work related to the installation (assembly) of leased items;
- other works and services, without the provision of which it is impossible to use the leased items.
The list, volume and cost of additional services must be indicated in the lease agreement.
Though Additional services are provided by the lessor to the lessee within the framework of a leasing transaction and are directly related to the property being leased, the costs of these services are compensated by the lessee separately from the lease payments. Therefore, these additional expenses do not form the initial value of the property accounted for as part of profitable investments in the material assets of the lessor.
The costs associated with the payment of additional services must be reflected in the accounts of the accounting of costs associated with the operation of the property received under the lease agreement with the lessee. Thus, the initial cost of objects accounted for as profitable investments in tangible assets is determined in the sum of the actual costs of their acquisition and delivery.
If, under the terms of the lease agreement, the leased property is recorded on the balance sheet of the lessee, then upon its return, the property is reflected on account 03 "Profitable investments in tangible assets" at the residual value indicated by the lessee in the primary accounting document... If at the same time the property is returned with a fully repaid value, then it is credited to account 03 "Profitable investments in material assets" according to the conditional (nominal) estimate - pro memoria - 1 ruble.
The moment of recognition of profitable investments in tangible assets is not regulated by statutory acts on accounting in the Russian Federation. According to the professional opinion of specialists in the field of accounting, the procedure for accepting profitable investments in material assets for accounting should be similar to the procedure for accepting fixed assets for accounting. In accordance with clause 40 of the order of the Ministry of Finance of Russia dated July 20, 1998 No. 33n, the acceptance of fixed assets for accounting is carried out on the basis of an act (invoice) of acceptance and transfer of fixed assets approved by the head of the organization. This "document is used to account for the commissioning of facilities" (Resolution of the Goskomstat of Russia dated October 30, 1997 No. 71a).
The property intended for transfer under a lease agreement will be put into operation directly at the lessee. Therefore, if the point of view is accepted that the property is reflected on account 03 "Profitable investments in tangible assets" similar to fixed assets at the time of commissioning of this property, then entries on the debit of the account must be made no earlier than the date of transfer of the property to the lessee. However, this position also contradicts the meaning of account 03 "Profitable investments in material assets" and the provisions of the order of the Ministry of Finance of Russia 17.02.1997 No. 15 "On the reflection in the accounting of operations under a lease agreement", according to which "the transfer of leased property to the lessee is reflected only by entries in the analytical accounting on account 03 "Profitable investments in material assets." Clause 3 of the order of the Ministry of Finance of Russia dated February 17, 1997 No. 15 states that "property intended for leasing under a lease agreement, in the sum of all costs associated with its acquisition, is accounted for by to the debit of account 03 "Profitable investments in material assets", subaccount "Property for rent" in correspondence with account 08 "Capital investments." to the lessee and after determining the amount of all actual costs associated with their acquisition. It can be defined as the moment of recognition of the property's readiness for transfer to the lessor. "If, under the terms of the leasing agreement, the leased property is supplied by the seller directly to the lessee, bypassing the lessor, then these entries are made in accounting in transit on the basis of the lessee's primary accounting document (clause 3 of the order of the Ministry of Finance of Russia dated 17.02.1997 No. 15).
Example
COMPANY " Leasing company"entered into a lease agreement with CJSC Baltic Trust for the supply of refrigeration equipment. Under the terms of the contract, CJSC Leasing Company must purchase refrigeration equipment from the manufacturer and hand it over to CJSC Baltic Trust at the lessee's warehouse. The equipment was purchased for 10,000,000 rubles. ., VAT - 2,000,000 rubles Transport services in the amount of 20,000 rubles and VAT - 4,000 rubles under the terms of the contract for the sale of refrigeration equipment are paid by CJSC Leasing Company.
The leasing agreement also provides for additional services for installation and commissioning works in the amount of RUB 100,000, VAT - RUB 20,000.
The equipment was delivered to the warehouse of CJSC Leasing Company on June 10, 2001. On June 13, the equipment was handed over to the lessee. On June 30, 2001, the lessor completed installation and commissioning works.
The procedure for reflecting operations of receiving and transferring equipment, performing installation and commissioning works on the lessor's accounting accounts is as follows:
10.06.2001
Debit 08.8 * Credit60 - accepted refrigeration equipment from the supplier - 10,000,000 rubles; Debit 19 Credit 60 - VAT accepted for refrigeration equipment - 2,000,000 rubles; Debit 08.8 Credit 60 - transportation costs taken into account - 20,000 rubles; Debit 19 Credit 60 - VAT accepted for transport costs - 4,000 rubles;
11.06.2001
Debit 03.1 ** Credit 08.8 - refrigeration equipment accepted for accounting - 10,020,000 rubles;
15.06.2001
Debit 03.2 *** Credit 03.1 - refrigeration equipment transferred to the lessee - 10,020,000 rubles;
30.06.2001
Debit 62 Credit 90.1 - installation and commissioning works on refrigeration equipment have been completed - 120,000 rubles; Debit 90.3 Credit 68 - VAT charged on the volume of sales 20,000 rubles.
* - subaccount "Acquisition of objects of profitable investments in material assets".
** - subaccount "Objects of profitable investments in material assets not transferred to the lessee".
*** - subaccount "Objects of profitable investments in material assets transferred to the lessee".
If, according to the terms of the agreement, the transferred property is recorded on the balance sheet of the lessee, then the lessor accepts the specified property for off-balance sheet accounting (account 011 "Fixed assets leased").
If, upon returning the leased property, it is decided to terminate its use for leasing, the value of the said property is transferred from the credit of account 03 "Profitable investments in material assets", subaccount "Property for leasing" to account 01 "Fixed assets".
It is necessary to pay attention to the fact that depreciation on income investments in material assets is accounted for on account 02 "Depreciation of fixed assets" separately. For this purpose, to this account it is advisable to open a separate sub-account. This procedure for accounting for depreciation is due to the fact that, in accordance with Article 31 of Federal Law No. 164-FZ of October 29, 1998, the parties to the lease agreement have the right, by mutual agreement, to apply accelerated depreciation of the leased asset. When applying accelerated depreciation the uniform (linear) method of its accrual is used, in which the rate of depreciation deductions approved in accordance with the established procedure is increased by an acceleration factor of no more than 3. The specified factor must be determined taking into account the term of the contract in such a way that during the period of operation of the property by the lessee it is completely amortized. Consequently, the term of the contract cannot be shorter than the term of operation of the property, determined in the prescribed manner, and reduced by three times.
Objects accounted for on account 03 "Profitable investments in tangible assets" are written off either as a result of the transfer of objects to the lessee, or complete moral and (or) physical wear and tear, or the use of this object as a fixed asset, and in other cases.
As well as for fixed assets, there are two options for accounting for the disposal of profitable investments in material assets - with the opening of a subaccount "Disposal of material assets" to account 03 or without this subaccount. The residual value of the objects is debited from account 03 "Profitable investments in material assets" or the subaccount "Disposal of material assets" of account 03 of the property to the debit of accounts:
- 01 "Fixed assets" - when using values by the enterprise in the implementation of activities;
- 91.2 accounts "Other incomes and expenses" subaccount "Other expenses" - in other cases.
- An analytical section can be carried out by types and / or individual objects of material values. However, it is more important to keep analytical records in the context of lessees.
Account 04 "Intangible assets" in the new Chart of Accounts (comment)
Account 04 "Intangible assets" is intended to summarize information on the presence and movement of the organization's intangible assets
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In modern accounting, material and non-material values are distinguished and, to some extent, this is a consequence of the peculiarities of administration, which is distinguished, as F. Nietzsche said, “love for things and ghosts”. Moreover, ghosts are often more profitable than the things themselves. Now the "ghosts" - intangible assets, include objects, the cost of which is negligible in itself, but which can bring significant income. Licenses and patents protect the rights to use ideas that can be useful.
Everything related to accounting for intangible assets, in general, repeats the scheme set out for account 01 "Fixed assets" (see comment). Features are mainly related to depreciation:
1) the amortization period of intangible assets is set by the administration of the enterprise;
2) the accrual of depreciation can be done, depending on the accounting policy, in one of two ways:
a) direct write-off
Debit of expense accounts Credit 04 "Intangible assets"
b) indirect write-off
Debit of expense accounts Credit 05 "Depreciation of intangible assets".
The peculiarity lies in the fact that some intangible assets can be amortized directly, while others - indirectly.
3) Two methods of calculating depreciation lead to three methods of accounting for their liquidation.
For example, an enterprise liquidates intangible assets worth 3,000 rubles. They are partially depreciated - 2500 rubles.
If the administration uses the direct method, then the entries in the General Ledger will look like this:
Debit 91/2 Credit 04 - RUB 500
That is, the under-depreciated part during liquidation is debited to account 91/2 "Other expenses".
If the administration uses an indirect method, then the entries in the general ledger will be as follows:
Debit 05 Credit 04 - RUB 2,500(the previously accrued depreciation is written off);
Debit 91/2 Credit 04 - RUB 500 ( the loss caused by the liquidation of fixed assets is reflected).
If the administration uses the direct method for some objects and the indirect method for others, then the combined method is used.
If the company relinquishes rights to an intangible asset and / or sells them, then the general liquidation scheme repeats the one that was presented in the statement of account 01 "Fixed assets" (see comment).
Thus, in general, the accounting nature of the entries on account 04 "Intangible assets", as it were, repeats everything we said when describing the nature and entries on account 01 "Fixed assets".
Account 05 "Amortization of intangible assets" in the new Chart of Accounts
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The general procedure for calculating depreciation for items of intangible assets corresponds to the procedure for calculating depreciation for items of fixed assets. Hence the nature of account 05 "Depreciation of intangible assets" is identical to the nature of account 02 "Depreciation of fixed assets". Depreciation of intangible assets, in accordance with paragraph 56 of the regulations on accounting and bookkeeping, is charged within the deadline their useful uses. However, it is not specified here by whom this period is established. Clause 17 of PBU 14/2000 clearly establishes that the useful life of intangible assets is determined by the enterprise when the object is accepted for accounting.
PBU 14/2000 provides four ways to determine the useful life of intangible assets.
The first method is based on the validity period of the patent, certificate and other restrictions on the temporary use of intellectual property in accordance with the law. For example, the Patent Law of the Russian Federation of 23.09.1992 No. 3517-1 established following dates actions of intangible assets:
- patent for inventions - 20 years from the date of receipt of the application by the Patent Office;
- utility model certificate - 5 years from the date of receipt of the application by the Patent Office;
- a patent for an industrial design - 10 years from the date of receipt of the application by the Patent Office;
- registration of a trademark - 10 years from the date of receipt of the application by the Patent Office,
- certificate for the right to use the appellation of origin - 10 years from the date of receipt of the application by the Patent Office;
- exclusive right to use the topology - 10 years.
In the second method, for individual groups of intangible assets, the useful life is determined based on the volume of production or another natural indicator of the amount of work expected to be received as a result of using this object.
In the third method, the useful life is determined based on the expected life of the intangible item, during which the organization can receive economic benefits (income). And, finally, for intangible assets, for which it is impossible to determine the useful life, it is set at 20 years. This primarily includes goodwill and organizational costs. This term is arbitrary. Sometimes they try to justify such a period with some objective reasons. For example, in the USA it is set at 40 years old. This is explained by the fact that Moses took forty years in the wilderness and since he knew from God where and how to walk, this was the first intangible know-how in the history of mankind. In our case, the term is taken, which is adopted in many European countries. It cannot be taken literally, i.e. so that all objects of intangible assets must necessarily be amortized over 20 years. So, for example, if the initial cost of any type of intangible assets (for example, organizational expenses) is not a significant value, then based on the requirement of the priority of content over the form (clause 7 of PBU 1/98 "Accounting policy of the organization"), you can amortize it and in a shorter period of time.
In any case, the useful life of intangible assets cannot exceed the life of the organization.
In addition to the two methods for calculating amortization on intangible assets (linear in time and proportional to the volume of work, services) specified in paragraph 56 of the Regulations on Accounting and Financial Reporting, paragraph 15 of PBU 14/2000 has added one more method - a decreasing balance. However, using this method Without the use of the acceleration factor (as provided for by paragraph 58 of the methodological guidelines for accounting for fixed assets, approved by order of the Ministry of Finance of Russia dated July 20, 1998 No. 33n), it is unprofitable for organizations. This is due to the fact that after the expiration of the useful life of an intangible asset, a significant part of its value will not be depreciated, and PBU 14/2000 does not say how to proceed with this under-depreciated value in the future.
It is curious that in PBU 14/2000, in comparison with clause 56 of the Regulations on accounting and financial reporting, the method of calculating depreciation is removed in proportion to the volume of services, while in proportion to the volume of products and work it is provided.
Methodology for amortization of intangible assets (definition monthly amount, start and end dates of depreciation, etc.) is basically the same as for fixed assets. A special feature should be recognized only that during the useful life of intangible assets, the accrual of amortization is not suspended (except in cases of conservation of the enterprise itself). *
* Note: V Russian legislation the concept of "conservation of the organization" is absent.
If depreciation charges for any intangible assets are recorded by reducing their initial cost and after the full repayment of this cost, these objects continue to be used, they should be reflected in accounting in the conditional assessment adopted by the organization, with the attribution of the assessment amount to financial results. For example, an intangible asset, the value of which has been fully redeemed, is planned to be used for another 1 year. The organization conditionally estimated it at 24,000 rubles, which is reflected in the accounting entry:
Debit 04 Credit 91 - 24,000 rubles.
In the future, a posting will be drawn up on a monthly basis:
Debit 20 (25, 26, 44, etc.) Credit 04 - 2,000 rubles.
The scheme for reflecting the accrued depreciation on the accounting accounts should be fixed in the order on accounting policy, since clause 21 of the order of the Ministry of Finance of Russia dated October 16, 2000 No. 91n established two methods for calculating depreciation:
- by accumulating the corresponding amounts on a separate account 05 "Amortization of intangible assets"
- by reducing the original cost of the object. (See the description of account 04 "Intangible assets").
Depending on where and for what purposes the intangible asset is used, the accrued depreciation is reflected in the corresponding cost accounting accounts:
- main production (20);
- auxiliary production (23);
- service production (29);
- general production costs (25);
- general operating expenses (26);
- selling costs (44).
Account 07 "Equipment for installation" in the new Chart of Accounts (commentary)
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The main feature of accounting on this account is that in some cases the equipment requires installation, while in others it does not. If installation is required, then account 07 "Equipment for installation" is used, if installation is not needed, then the cost of such equipment is recorded immediately according to the debit of account 08 "Investments in non-current assets".
So, the equipment that requires installation when posting and before transferring it to the installation by the developer organization, is accounted for on account 07 "Equipment for installation". This account is both material (inventory) and costing at the same time.
It takes into account:
- Equipment (technological, energy, production, (including equipment for workshops, pilot plants and laboratories), requiring installation and intended for installation in under construction (reconstructed) facilities;
- Equipment put into operation only after the assembly of its parts and attachment to the foundation or supports, to the floor, intermediate floors and other supporting structures of buildings and structures, as well as sets of spare parts for such equipment.
Account 07 "Equipment for installation" does not include equipment that does not require installation:
- vehicles;
- free-standing machines;
- construction mechanisms;
- Agreecultural machines. Agreecultural equipment;
- production tool;
- household inventory;
- measuring instruments, etc.
If equipment is received that requires further installation, then account 07 "Equipment for installation" is debited and accounts that affect the cost of this equipment are credited - 60 "Settlements with suppliers and contractors", 76 "Settlements with by different debtors and creditors ", etc. New is the explanation that the receipt of equipment can be reflected in the accounting using account 15" Procurement and acquisition of material assets "or without using it in a manner similar to the procedure for accounting for the corresponding transactions with inventories. And only after transferring the equipment to the installation, the accountant draws up the wiring:
Debit 08 "Investments in non-current assets" Credit 07 "Equipment for installation".
However, in order for the enterprise to switch to the scheme of accounting for the cost of purchasing equipment for the installation, reflecting operations through account 15 "Procurement and acquisition of material assets", it is necessary to analyze the feasibility of its application. Accounting for the purchase of equipment requiring installation is carried out for certain types of purchased equipment in order to determine the initial cost of the fixed asset. The use of account 15 "Procurement and acquisition of material assets" involves the entire amount of costs for the acquisition of equipment to be divided into two components:
a) the amount of costs at discount prices;
b) deviations of actual costs from book prices.
Deviations should be accounted for separately on account 16 "Deviations in the value of tangible assets" with their subsequent writing off to the debit of accounts to which the corresponding material assets are written off. Obviously, deviations in the cost of equipment requiring installation, with such a scheme for accounting for the costs of its acquisition, should also be taken into account by type of equipment and written off to account 08 "Capital investments in non-current assets" at the time the equipment is transferred for installation.
Since there is no restriction on the formation of an assessment of equipment requiring installation, depending on the moment of acceptance of this equipment for accounting, similar to the assessment of fixed assets and intangible assets, it seems possible to form not an average assessment for equipment requiring installation, but an actual one.
If the equipment was purchased with the assistance of credit funds, then the accrued interest on the loan must form an assessment of the equipment requiring installation, before they are transferred to the installation. In accounting, the operations of calculating interest on bank loans received for the acquisition of these objects are reflected depending on the period for which the loan is provided, as follows:
Debit 07 Credit 66 (67)
If the equipment is sold before installation, then the following records are made:
(a) to retire equipment:
Debit 91.2 "Other expenses" Credit 07 "Equipment for installation"
(b) for the amount owed by the buyer:
Debit 62 "Settlements with buyers and customers" Credit 91.1 "Other income".
Thus, on account 91 "Other income and expenses" the financial result from the sale of equipment will be revealed, since the cost of the sold values will be revealed on the debit, and the amount received for them on the credit (of course, in such cases, a loss is possible).
A separate topic is the equipment handed over by the customer to the contractor for installation. Since it does not pass into the ownership of the contractor, but remains the property of the customer, it is not credited first to account 07 "Equipment for installation", but debits off-balance sheet account 005 "Equipment accepted for installation". This account is credited when the equipment is transferred for installation.
If there is a shortage of equipment that was listed on account 07 "Equipment for installation", this account is credited, and account 94 "Shortages and losses from damage to valuables" activities (natural disaster, fire, accident, nationalization, etc.).
Analytical accounting for the account should be kept by individual names (types, brands, etc.).
Account 08 "Investments in non-current assets" in the new Chart of Accounts (commentary)
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Acquaintance with account 08 "Investments in non-current assets" raises a number of questions:
1) What is investment in non-current assets?
2) What is the accounting nature of this account?
3) The role of sub-accounts and features of analytical accounting?
4) How is the inventory value of fixed assets formed?
1. What is investment in non-current assets?
Previously, for this rather long phrase, either the Russian word "investment" (investment in fixed assets) or the German word "investment" (investment in assets in general) was used, which, judging by what has been said, is broader and therefore less accurate.
2. The accounting nature of the account
From a methodological point of view, this is a special account. On the one hand, this is a calculation account, since it shows the costs incurred during the reporting period, and on the other, an inventory (material) account, because its balance reflects the amount of unfinished investment.
The first feature is noticeable when purchasing fixed assets and intangible assets. It would seem that the logic requires a concise notation:
Debit 01 "Fixed assets" and / or
Debit 03 "Profitable investments in material assets" and / or
Debit 04 "Intangible assets"
Credit 60 (76, etc.),
but instead, the funds spent must be transferred in transit through account 08 "Investments in non-current assets". In this case, the account has no balance and becomes a screen account.
The second feature is associated with the fact that investments are stretched over time, as, say, in construction. In this case, the account becomes material, and the unfinished construction can always be either sold or transferred free of charge.
However, the new chart of accounts has expanded the functions of this account. Now it is intended not only to generate information about the actual investments of the enterprise in non-current assets, but also to reflect the value received free of charge and as a contribution to authorized capital property accounted for in the first section of the balance sheet asset.
3. The role of subjects and features of analytical accounting
Subaccounts are called upon, if necessary for the organization, to disclose the structure capital investments... If the chief accountant is not given such a task, then he may not open sub-accounts. Some exceptions are subaccount 08/6 "Transfer of young animals to the main herd". This subaccount can become the main livestock account.
Analytical accounting must be kept for each object under construction (tangible assets) and / or created (intangible assets) object, because in this case account 08 "Investments in non-current assets" plays the role of a calculation account, allows you to establish the cost of each recorded object.
Two sub-accounts have been added to account 08 "Investments in non-current assets": 08.1 - "Acquisition of land plots" and 08.2 "Acquisition of natural resources". These subaccounts are highlighted, despite the fact that subaccount 08.4 "Acquisition of fixed assets" would have to provide for the accounting of these values, because land and natural resources also belong to fixed assets.
Private ownership of land plots by legal entities is permitted on the territory of Russia. The ownership right to a land plot, unless otherwise provided by law, extends to the surface (soil) layer and enclosed water bodies located within the boundaries of this plot, forest and plants located on it.
Other objects of nature management include: water, subsoil, forest and other vegetation, fauna, and other natural resources.
Legislative acts allow ownership of:
a) a separate water body;
b) tree and shrub vegetation;
c) objects of the animal world removed from the habitat in accordance with the established procedure.
The list of objects to which the ownership of a legal entity can be established is closed.
A) A separate water body (closed body of water) is a small and non-flowing artificial body of water that does not have a hydraulic connection with other surface water bodies. Separate water bodies can include a pond, lake, etc.
A surface water body is a permanent or temporary concentration of water on the land surface in the forms of its relief, which has boundaries, volume and features of the water regime. Such objects include: surface watercourses and reservoirs on them (rivers and reservoirs on them, streams, channels of inter-basin redistribution and integrated use of water resources); surface water bodies (lakes, reservoirs, swamps and ponds); glaciers and snowfields. Isolated water bodies belong to real estate and are part of land plot. The limiting sizes of isolated water bodies are determined by the land legislation of the Russian Federation. A change in the location of a water body does not entail a change in the form and type of ownership of the water body, unless otherwise follows from the Water Code.
B) Arboreal and shrub vegetation located on land plot, which is in the ownership of a legal entity, belongs to it by right of ownership, unless otherwise established. But the same vegetation, if it appeared as a result of economic activity or naturally on a land plot after transferring it into ownership legal entity, is his property, which he owns, uses and disposes at his own discretion. According to Art. 164 of the Civil Code of the Russian Federation transactions with land and other real estate are subject to state registration. "In cases where the alienation of property is subject to state registration, the acquirer's right of ownership arises from the moment of such registration" (Article 223 of the Civil Code of the Russian Federation). Until the moment of state registration of property rights, the value of land plots and other objects of natural resource use is taken into account as part of investments in non-current assets.
The organization can make capital investments in the radical improvement of land. Capital investments in the radical improvement of land include work on drainage, irrigation and land reclamation.
Analytical accounting for account 08 "Investments in non-current assets" is also proposed to be carried out according to the costs associated with the acquisition of intangible assets - "for each acquired object" (it would be more correct to "and created"). Subaccount 08.5 "Acquisition of intangible assets" takes into account investments in the acquisition of intangible assets. Investments reflected in subaccount 08.5 "Acquisition of intangible assets" are accounted for until the organization has an exclusive right to the acquired object.
The exclusive right to the object of intangible assets passes at the time of: state registration of the right arising from a patent or certificate; state registration of a license agreement upon transfer of the right to use an asset; creation of an asset (property right).
At the same time, the acquired intangible asset, until the moment the exclusive right to it arises and the acceptance certificate is issued, continues to refer to unfinished investments in non-current assets.
Account 08 "Investments in non-current assets" is written off the actual costs of acquiring objects of non-current assets and bringing them to a state in which they are suitable for use for the planned purposes.
The cost of intangible assets acquired by the enterprise is reflected on account 08.5 "Investments in non-current assets" in the subaccount "Acquisition of intangible assets" according to the paid or accepted invoices of suppliers after their posting and registration. When an enterprise creates certain types of intangible assets on account 08.5 "Investments in non-current assets", the sub-account "Acquisition of intangible assets" reflects the actual costs incurred.
Analytical accounting for account 08 "Investments in non-current assets" should be kept for each acquired object - individual option... If you wish, you can organize the accounting of costs for such investments in the context of their sources.
The source of financing for investments in non-current assets is both its own funds and borrowed funds.
TO own funds include depreciation charges on fixed assets and intangible assets and profit remaining at the disposal of the enterprise.
The attracted funds include loans and borrowings, funds federal budget and extrabudgetary funds and funds of equity holders under the agreement shared construction objects of fixed assets.
The initial cost of fixed assets is formed on account 08 "Capital investments in non-current assets" and is regulated by order of the Ministry of Finance of Russia dated 20.12.1994 No. 167 "On approval of the Accounting Regulations" Accounting for agreements (contracts) for capital construction "(PBU 2/94) and by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n "On approval of the accounting regulation" Accounting for fixed assets "PBU 6/01".
The inventory value of buildings and structures completed by construction consists of the costs of construction work and other capital costs attributable to them.
Estimation of costs for construction work depends on the method of their production - contract or economic.
In the case of a contractual method of production, the construction work performed and executed in accordance with the established procedure is reflected by the developer at the contractual cost according to the invoices paid or accepted for payment by the contracting organizations. In the event of an overstatement of the cost of construction and installation work on paid or accepted invoices of contractors, the customer reduces the costs received from them by the amount of the overstatement, with appropriate compensation from the amounts received by the contractor, the sources of financing used or the reduction of the debt on the invoice accepted for payment from the contractor. organizations for the work performed.
With the economic method of performing the specified work on account 08.3 "Investments in non-current assets" the subaccount "Construction of fixed assets" reflects the actual costs incurred by the developer.
Other capital expenditures provided in the estimates are reflected in the accounting records either in the amount of actual expenses incurred or at the contractual cost based on paid or accepted invoices of third parties.
Other capital costs are included in the inventory value of objects for their intended purpose. If other capital investments are subject to distribution, since they relate to several objects, then this distribution is carried out in proportion to the contractual value of the objects put into operation.
When introducing fixed assets in parts, other capital costs are included in the inventory value of these objects according to the standards, based on the ratio of appropriations for these separate parts in the estimate for the construction of the facility as a whole and the total contractual cost of the facilities being built. In this case, after the completion of construction and the determination of the actual amounts of other capital costs, the inventory value of the objects put into operation is recalculated.
The inventory cost of equipment requiring installation is made up of the actual costs of purchasing the equipment; construction and installation costs; other capital costs attributed to the cost of commissioned equipment for its intended purpose.
Assessment of investments in equipment requiring installation depends on who is entrusted with providing the construction with equipment: a developer or a contractor.
If, according to the terms of the contract, the provision of construction with equipment is entrusted to the developer, then in the developer's accounting equipment that requires installation is reflected at the actual costs of its acquisition. On account 08.3 "Investments in non-current assets" subaccount "Construction of fixed assets" costs of equipment requiring installation are reflected from the month in which work began on its installation at a permanent place of operation (attachment to the foundation, floor, floor or other bearing structures of the building (structure) or the pre-assembly of equipment has been started.
The costs of delivering equipment to the on-site warehouse and procurement and storage costs can be preliminarily taken into account on the equipment accounting account in total amount deviations of the actual cost of acquiring equipment from their cost according to suppliers' accounts and included in the construction costs of the facility in proportion to the cost of equipment handed over for installation, taking into account the amount of these costs attributable to the cost of equipment at the end of the reporting period in the balance.
The company may also provide for a direct procedure for writing off transportation, procurement and storage costs to the account of accounting for investments in non-current assets at the time the cost of equipment is reflected on this account. The chosen method of accounting for transportation, procurement and storage costs for equipment requiring installation should be provided for in the accounting policy of the enterprise.
In the event that, under the terms of the contract, the provision of construction with equipment is entrusted to construction organization, then its cost is reflected at contractual prices in the account of the developer as part of the construction costs of the facility according to the invoices paid or accepted for payment by construction organizations.
The costs of construction and installation work, as well as other costs provided for in the estimates, are reflected in the accounting records as they arise in the amount of actual costs or at the contractual cost based on paid or accepted invoices of third parties.
If the costs of construction and installation work, as well as other costs relate to several types of equipment, then their cost is distributed between separate types equipment in proportion to their cost at the prices of suppliers.
Until the end of work on the construction of facilities, the costs of their construction, accounted for on account 08.3 "Investments in non-current assets" subaccount "Construction of fixed assets", are construction in progress. In accounting, the costs of the construction of facilities are grouped according to the technological structure of costs, determined estimate documentation... The following structure of expenses is recommended in accounting:
- for construction work;
- installation of equipment;
- purchase of equipment handed over for installation;
- purchase of equipment that does not require installation;
- tools and equipment;
- equipment requiring installation, but intended for permanent stock;
- other capital expenditures;
- costs that do not increase the value of fixed assets.
Accounting on account 08.3 "Investments in non-current assets" subaccount "Construction of fixed assets" is carried out on the basis of actual costs in general for construction and for individual objects (buildings, structures, etc.).
During the construction of facilities, the developer keeps a record of costs on an accrual basis from the beginning of construction, in the context of reporting periods until the commissioning of facilities or until the completion of the relevant work and costs.
Regardless of the way of doing construction works accounting of their costs is carried out at the actual and contractual cost.
Correspondence of accounts for the construction of fixed assets by the developer by contract next:
When carrying out construction work in an economic way, the costs for them are collected on account 08.3 "Investments in non-current assets" subaccount "Construction of fixed assets. Investments in the construction of fixed assets are taken into account in the amount of actual costs of work.
The correspondence of accounts for the accounting of the construction of fixed assets by economic means is as follows:
Debit 08.3 Credit 02 - depreciation of fixed assets used in the construction of fixed assets; Debit 08.3 Credit 05 - the depreciation of intangible assets associated with the production of construction work has been charged; Debit 08.3 Credit 10 - written off construction and other materials used in the production of construction work; Debit 08.3 Credit 16 - deviations in the cost of materials in the calculated share are written off for the production of construction work (a positive number or reversal); Debit 08.3 Credit 23 - written off services rendered by auxiliary production facilities for construction; Debit 08.3 Credit 25, 26 - the corresponding share of general production and general expenses is included in the cost of construction work; Debit 08.3 Credit 97 - written off deferred expenses associated with the production of construction work; Debit 08.3 Credit60, 76 - reflects the services of third-party organizations related to the production of construction work; Debit 19 Credit 60, 76 - the amount of VAT on services of third-party organizations related to the production of construction works is reflected; Debit 08.3 Credit 71 - the expenses of the reporting person associated with the production of construction work have been written off; Debit 08.3 Credit 69 - debt on social insurance, pension provision, health insurance from the amount of remuneration of workers engaged in the production of construction work; Debit 08.3 Credit 70 - various amounts have been accrued for the remuneration of workers engaged in the production of construction work; Debit 08.3, 19 Credit 68 - VAT charged on the volume of construction work carried out in a household way.
Budget funds, if there is confidence in their receipt and the fulfillment of the conditions associated with their receipt, are reflected in the accounting records as the occurrence of targeted financing and arrears on these funds. Those. when these conditions are met, an entry is made on the debit of account 76 "Settlements with different debtors and creditors" and credit of account 86 "Target financing".
As the funds are actually received, the corresponding amounts decrease the debt and increase the accounts for accounting for funds, capital investments, etc.
If the organization actually received budget funds, but there is no sufficient confidence that it will fulfill the conditions for the provision of these funds, then the accounting reflects the occurrence of targeted financing on the credit of account 86 "Target financing" and the receipt of funds, capital investments, etc. ... on the debit of account 51 "Settlement accounts". These amounts are accounted for as earmarked funding until there is sufficient evidence that the entity will comply with the terms of their provision.
If budgetary funds are recognized in accounting as the resources are actually received, then with the emergence of targeted financing, the accounts for accounting for monetary funds, capital investments, etc. and an entry is made on the debit of account 51 "Current accounts" and the credit of account 86 "Target financing".
Budgetary funds can be provided either by actual transfer, or by reducing obligations to the state.
The correspondence of accounts for accounting for investments in the construction of fixed assets at the expense of state aid is as follows:
1) State aid is provided through the actual transfer of funds:
Debit 76 Credit 91 - budgetary funds were provided to finance capital construction costs incurred in previous reporting periods; Debit 76 Credit 86 - the funds of targeted financing are reflected (if all the conditions for the provision of budget funds are met); Debit 51 Credit 76 - received cash state aid (if all the conditions for the provision of budgetary funds are met); Debit 51 Credit 86 - funds from state aid were received (if there is no certainty about the conditions for the provision of budget funds); Debit 86 Credit 98.2 - State aid intended to finance investments in non-current assets has been written off; Debit 60 Credit 51 - an advance payment to the contractor was transferred; Debit 08.3 Credit 10, (12, 70, ...) - the actual expenses for the maintenance of the developer were written off to capital investments; Debit 08.3 Credit 60 - the volumes of completed construction and installation work were accepted from the contractor; Debit 19 Credit 60 - the amount of VAT on the completed construction and installation works is reflected;
2) State aid is provided by reducing the obligations to the budget:
Debit 60 Credit 51 - an advance payment to the contractor was transferred; Debit 08.3 Credit 10 (12, 70, ...) - the actual expenses for the maintenance of the developer were written off to capital investments; Debit 08.3 Credit 60 - volumes of completed construction and installation work were accepted from the contractor; Debit 19 Credit 60 - the amount of VAT on the completed construction and installation works is reflected; Debit 68 Credit 76 - the expenses incurred on investments are set off due to the reduction of obligations to the state; Debit 76 Credit 86 - the amount of targeted financing is reflected; Debit 86 Credit 98.2 - State aid, intended to finance investments in the construction of fixed assets, has been written off.
The correspondence of invoices for accounting for investments in the purchase of equipment handed over for installation is as follows:
Debit 07 Credit 60 - equipment has been received that requires installation from the supplier; Debit 19 Credit 60 - the amount of VAT on equipment requiring installation is reflected; Debit 08 Credit 07 - the object, accounted for as equipment requiring installation, has been transferred for installation;
Installation work was carried out by contract
Debit 60 Credit 51 - reflects the amount of advances given to contractors (for payment for products accepted for partial readiness, etc.); Debit 08.3 Credit 60 - invoices of suppliers and contractors for the work performed and services rendered for capital construction; Debit 19 Credit 60 - the amount of VAT on the work performed by the contractor is reflected; Debit 60 Credit 51 - the contractors' bills were paid from the current account.
Installation work was carried out in an economic way
Debit 08.3 Credit 02 - depreciation of fixed assets used in the construction of fixed assets; Debit 08.3 Credit 05 - the depreciation of intangible assets associated with the production of construction work has been charged; Debit 08.3 Credit 10 - written off construction and other materials used in the production of construction work; Debit 08.3 Credit 16 - deviations in the cost of materials in the calculated share are written off for the production of construction work (a positive number or reversal); Debit 08.3 Credit 23 - written off services rendered by auxiliary production facilities for construction; Debit 08.3 Credit 25, 26 - the corresponding share of general production and general expenses is included in the cost of construction work; Debit 08.3 Credit 97 - written off deferred expenses associated with the production of construction work; Debit 08.3 Credit 60 (76) - reflects the services of third-party organizations associated with the production of construction work; Debit 19 Credit 60 (76) - reflects the amount of VAT on services of third-party organizations related to the production of construction work; Debit 08.3 Credit 71 - the expenses of the reporting person associated with the production of construction work have been written off; Debit 08.3 Credit 69 - reflects debts on social insurance, pensions, medical insurance from the amount of remuneration of workers engaged in the production of construction work; Debit 08.3 Credit 70 - various amounts have been accrued for the remuneration of workers engaged in the production of construction work; Debit 08.3 Credit 68 - VAT accrued on the volume of construction work performed in a household way.
Some peculiarities arise in connection with investments in securities. So, in accordance with clause 3.3 of the procedure for reflecting operations with securities in the accounting, approved by order of the Ministry of Finance of Russia dated January 15, 1997 No. 2, account 08 "Investments in non-current assets" should be used for preliminary accounting of actual acquisition costs valuable papers... However, from the characteristics of account 08 "Investments in non-current assets" given in the Chart of Accounts, it follows that it is used to summarize information about the costs of the organization in objects that will subsequently be taken into accounting as fixed assets and intangible assets. In the schemes of typical correspondence for this account, there is no entry on the credit of account 08 "Investments in non-current assets" and the debit of account 58 " Financial investments". In addition, in the explanations to account 58" Financial investments "it is said that" the acquisition by the organization of securities of other organizations for a fee is carried out on the debit of account 58 "Financial investments" and the credit of accounts 51 "Current accounts" and / or 52 "Currency accounts ".
From here, theoretically, three possibilities arise:
A) just debit account 58 "Financial investments" for the purchased securities. However, such a decision contradicts the logic of circumstances:
- for investing capital, the administration of the enterprise does not care whether to buy a car, or shares in a department store. Therefore, if account 08 "Investments in non-current assets" is used as a screen for disclosing the structure of capital investments, then the use of account 08 "Investments in non-current assets" and according to the logic of the account and in direct accordance with its name, the acquisition of securities cannot be directly attributed to the debit of the account 58 "Financial investments";
- to reflect the payment for securities, which can be made in installments, it is necessary to use an interim transaction account;
B) you need to debit or account 08 "Investments in non-current assets";
C) open subaccount 58.1 "Acquisition of securities" to account 58 "Financial investments".
We recommend indirect reflection of expenses, and it seems to us that the option with the choice of account 08 "Investments in non-current assets" corresponds to the simplest and most appropriate approaches to our theory. However, for those who want to adhere to a too strict theory, we can recommend subaccount 58.1 "Financial investments. Purchase of securities".
On May 8, 2018, the order of the Ministry of Finance of Russia dated March 31, 2018 N 64n entered into force, amending the Instruction approved by the order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n). The changes are valid for 2018, that is, they are applied from January 1 of the current year. Among other things, the changes affected off-balance account 02, which is now even called somewhat differently - "Tangibles in storage". We will talk about it in the article.
What is the off-balance sheet account 02 for?
The list of property subject to accounting on off-balance sheet account 02 is given in clause 335 of Instruction No. 157n. This:
- material assets of the institution that do not meet the criteria for assets;
- material values accepted by the institution for storage, for processing;
- tangible assets received (accepted for accounting) by the institution until they become the property of the state and (or) the transfer of the specified property to the owner (property received as a gift, ownerless property, etc.);
- material assets seized as compensation for damage caused, with the exception of material assets, which, according to the legislation of the Russian Federation, are material evidence and are accounted for separately;
- material assets seized (detained) by the customs authorities and not placed in the temporary storage warehouse of the customs authority;
- property in respect of which a decision was made to write off (terminate operation), including in connection with a physical or obsolescence and the impossibility (inexpediency) of its further use, until its dismantling (disposal, destruction).
As seen, latest changes no types of property accounted for on off-balance sheet account 02 are excluded. On the contrary, this list has been supplemented with material assets that do not meet the criteria for assets.
Note that the list of property recorded on off-balance sheet account 02, given in clause 335 of Instruction No. 157n, is open. For example, the specialists of the financial department suggest attributing to it the spare part replaced as a result of modernization, transferred by the contractor to the institution before making a decision on its further functional purpose(use, implementation, etc.) (letter of the Ministry of Finance of Russia dated February 28, 2018 No. 02-06-10 / 12969).
Identification of "inactive assets" in accounting
Recall that an asset is recognized as property, including cash and non-cash funds, owned by the institution and (or) being in its use, controlled by it as a result of the facts of economic life, from which the inflow of useful potential is expected or economic benefits(Clause 36 of the Federal Accounting Standard for Public Sector Organizations "Conceptual Foundations of Accounting and Reporting of Public Sector Organizations", approved).
Items of fixed assets that do not meet the concept of an asset are accounted for on off-balance sheet accounts (clause 8 of the Federal Accounting Standard for Public Sector Organizations "Fixed Assets", approved). Information about such items of fixed assets is subject to disclosure in the accounting (financial) statements.
At the same time, individual objects of property that are in the possession of the accounting subject not for the purpose of their operation (do not bring useful potential, do not provide economic benefits), but ensure that the institution performs certain functions, are subject to reflection in the composition of fixed assets (clause 3 of the Methodological Recommendations on the application of the Standard "Fixed assets", brought).
Clause 8 of the Standard "Fixed Assets" is applied in systemic interaction with clause 335 of the updated Instruction No. 157n. That is, clause 335 specifies on which account (off-balance account 02) "inactives" should be accounted for.
In other words, if it is established in relation to the property that further operation is ineffective, no repairs or restoration are planned, then it may not be recognized as an asset and written off to off-balance sheet account 02.
To identify property that does not correspond to the concept of an asset, an inventory is carried out at the institution. Moreover, it can be like an inventory carried out in order to form annual reporting, on other obligatory grounds * (1), and during the year - as necessary (the last paragraph of clause 3 of the Methodological Instructions).
Registration of the conducted inventory in order to identify "non-assets"
In connection with the introduction of the Standards "Fixed Assets", "Conceptual Foundations", the provisions of the Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (hereinafter - Order No. 52n) were changed in terms of filling Inventory list(collation statement) by objects of non-financial assets (f. 0504087). In addition, the said order also determines the procedure for filling out this document (Appendix No. 5 to Order No. 52n).
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*(1) Mandatory cases inventory counts are listed in clause 81 of the Conceptual Framework Standard.
Article prepared
Account 02 "Depreciation of fixed assets" is used to summarize information about the amounts accumulated during the operation of objects. This article is necessary to reduce the replacement or original cost of the OS. Let's take a closer look at how accounting is carried out on account 02.
General information
Depreciation is that part of the cost of fixed assets that falls on a separate reporting period. In some cases, it is understood as a tax-free share of the profit. In accordance with clause 20 of the Order of the Ministry of Finance on the approval guidelines according to the rules for the formation of reporting indicators of the organization, 01, 02 accounts summarize information both on existing ones and on those under modernization, reconstruction, restoration, conservation or in stock, with the exception of some material values.
Specificity
Re-depreciation used during the Soviet period is not permitted today. At the same time, the accrual of two amounts is currently allowed. One is calculated according to generally binding, state norms, and the second is determined in the interests of the owners. Enterprises have the right to establish their own norms, reducing or increasing the generally accepted ones. This procedure allows companies to receive their own part of the profit and from it to carry out the deduction of dividends.
Account 02: characteristics
Certain difficulties arise in determining the nature of the article in question. Some experts regard it as regulatory, contractual, others as a fund account. In the first case, account 02 is considered only as the credit turnover of the account. 01. For example, a car was purchased for 120 thousand rubles. and will operate for 10 years. This purchase is not considered a waste of money, since its price is capitalized, but each year it decreases by 12 thousand rubles. In this case, the replacement (or initial) value is saved on the debit of the account. 01.
After writing off in the last year, if the operation is continued, the balance may remain. However, its cost will be "zeroed" equal amount on account 02. Depreciation of fixed assets in the second case is interpreted as part of the cost of sold or manufactured products. Consequently, it is represented in the income of the organization received in the course of economic activity. Thus, the amounts that are part of the tax-free profit are transferred to account 02.
Postings
The amortization accrued to account 02 is reflected in the credit. At the same time, it corresponds with the items reflecting production / sales costs. The lessor company transfers the amounts to account 02 on credit and debits them. This entry is generated if the asset lease fee is recognized as operating income. In case of write-off, sale, gratuitous transfer, partial liquidation and other disposal, the amount is transferred to the credit account. 01. In a similar way, a record is drawn up when debiting charges for completely damaged or missing OS. It is advisable to carry out analytical accounting of depreciation deductions on the same registers where analytics on fixed assets are conducted. If the financial policy of the enterprise provides for two rates of charges, then the specialist performs, respectively, 2 types of calculation.
Features of transferring amounts to account 02
Fixed assets can be used in a variety of ways. However, regardless of this, when calculating the amounts, you should follow a number of rules established by regulatory enactments. In particular, crediting to account 02:
- Starts with the month that follows the asset's capitalization period.
- Performed regardless of the results of the enterprise.
- Terminates from the 1st day of the month following the month of the final repayment of the value or the write-off of the object.
- It is not interrupted during the period of useful operation, except for the cases provided for by regulatory enactments.
Rented OS
Depreciation is carried out, as a rule, by the owner. Amounts are reflected by general rules... Account 02 is credited and various items are debited depending on the income recognition method. If the company has determined that the provision for temporary use of its own assets for a fee is the subject of its activities, the amount is fixed according to Kd account. 90/1. At the same time, expenses related to rent, including depreciation, are reflected in the debit of accounts that take into account costs. Subsequently, they are debited to DB account. 90/2. The financial result from the transfer of tangible assets to rent is reflected first by account. 90, and then transferred to the account. 99. If the company has determined that the rent acts as miscellaneous income, then it is reflected in the invoice. 91/1. Expenses are shown by DB account. 91/2. The financial result in this case is reflected first by account. 91, and then transferred to the account. 99.
Assets received free of charge
In the Order of the Ministry of Finance No. 34n dated July 29, 1998, a list of the company's fixed assets is established for which depreciation is not charged. This list has been valid since 01.01.2001. It includes:
- Objects, the consumer characteristics of which do not change over time. These include, in particular, land plots.
- Housing Fund. Here it is necessary to take into account that for objects that are operated by the enterprise for profit and are reflected in the account for accounting for profitable investments in material assets, depreciation is charged according to general rules.
- Landscaping and forestry facilities.
- Productive livestock, deer, oxen, buffaloes.
- Road infrastructure facilities.
- Perennial plantations that have not reached their operational age, etc.
Prior to the approval of Order No. 31n, which amended the above list, depreciation was not charged on objects received in accordance with donation agreements and free of charge during privatization. They were included in the list from January 1, 1998. For fixed assets received free of charge and under donation agreements, depreciation was not charged only from 01.01.1998 to 31.12.1999.Currently, discussions are underway about objects acquired before 1.01.2000. ...
Accrual for tax purposes
When calculating the amounts, a number of features should be taken into account. First of all, depreciable objects include fixed assets and intangible assets. The list of property for which no accrual is made is given in Art. 256 NC. It is similar to the list defined in PBU 6/01. However, there are a few differences. For taxation purposes, depreciation is not charged on fixed assets received / transferred for free use, works of art acquired through appropriations from the budget, for material assets, the initial cost of which is less than 10 thousand rubles, and so on.
It should also be taken into account that the distribution of property is carried out in ten groups in accordance with the period of useful operation. The classification is determined by the government. Depreciation can be accrued on a straight-line or non-linear basis. The first one should be used when calculating the amounts for structures, buildings, transfer devices assigned to groups 8-10. For the rest of the objects, any calculation method can be applied. The non-linear method is similar to the diminishing balance calculation scheme. However, it has several features. They are indicated in Art. 259 NK.
Specific OS categories
When calculating the amounts for fixed assets used to work in aggressive conditions or with increased shifts to the depreciation rate, it is allowed to apply an increasing coefficient. Moreover, it should not be more than 2. A similar coefficient, but not more than 3, can be used for objects that are the subject of a leasing (financial lease) agreement. These provisions do not apply to assets included in groups 1-3 if the accrual is carried out in a non-linear way. For passenger minibuses, light vehicles, the cost of which is 400 and 300 thousand rubles. accordingly, the basic depreciation rate is applied with a coefficient of 0.5. Allowed accrual at reduced rates. The relevant decision is made by the head of the organization.
Additionally
Another feature of the accrual of depreciation amounts for tax purposes is the fact that the replacement (initial) cost of objects will be calculated without taking into account the results of the revaluation of fixed assets carried out after 1.01.2002. This decision is caused by the desire to stop legal manipulations with prices for objects and accruals, which changes and, as a rule, very significantly the financial result of the company's activities.
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