Writing off wasps in 1s 8.3 step by step instructions. Fixed asset accounting
Fixed assets is the property that is used as a means of labor for more than 12 months, with a value of 100,000 rubles or more.
Accounting for fixed assets in 1C 8.3 is 100% automated. First, in 1C Accounting for OS is drawn up. Then they are taken into account and assigned an inventory number.
The developers of 1C: Accounting 3.0 have reduced this operation to the registration of one document - "Receipt (acts, invoices)" with the operation type "Fixed assets". In this case, you do not need to create. All postings on receipt and acceptance for accounting are created by one document - receipt.
Consider the step-by-step instructions for accounting for OS in 1C 8.3.
In the menu "Fixed assets and intangible assets" select the item "Receipt of fixed assets" and create new document.
In the header, you must indicate the organization, contractor and contract. Customize how depreciation and VAT expenses are reflected. If you are going to lease the object in the future - mark it with the appropriate flag.
List the required fixed assets in the tabular section of the document. Remember that if you buy several identical objects (for example, 3 machines), then in the fixed assets directory and in this tabular section you should have 3 different positions with different inventory numbers.
Also in the tabular section VAT, accounts (accounting, depreciation, VAT) and service life in months are indicated.
Or watch the video:
Depreciation of fixed assets in 1C 8.3
Let's consider depreciation using the example of the month-end closing. In the "Operations" menu, go to the "Close of the month" item.
Note that the setting of depreciation rules and methods is configurable in. Depreciation is calculated every month, starting from the month following the adoption of fixed assets for accounting.
While doing routine operation for depreciation and depreciation of fixed assets, a posting was formed with the amount of 2950 rubles. The settings specify a linear method for calculating depreciation. The lathe in our example has a service life of 60 months. Depreciation is calculated by the cost of the asset divided by its useful life. Everything was calculated correctly.
An example of depreciation is discussed in this video:
Other accounting documents
In the menu "Fixed assets and intangible assets" there are other documents on the receipt and accounting of fixed assets. For example, modernization, transfer to lease, transfer to installation and others. There is nothing difficult in filling them out.
Purchase of fixed assets requiring assembly.
Example
OOO Sewing Factory purchases a set of furniture from OOO OrgCity with a total value of 65,903.00 rubles. (including VAT 18% - RUB 10,053.00), which requires assembly. Along with individual furniture modules, additional materials are purchased for assembly - decorative adhesive tape with a corporate logo (20 m) for the amount of 2,832.00 rubles. (including VAT 18% - RUB 432.00), which will not be fully spent. The assembly is carried out by LLC "OrgCity", the cost of work is 5,900.00 rubles. (including VAT 18% - RUB 900.00).
1. Accounting for the receipt of individual furniture modules and additional materials
If your organization keeps track of fixed assets, you need to check the appropriate settings for the functionality of the program.
Changing the functionality of the program:
1.Call from the menu: The main thing - Settings - Functionality.
2.On the "Fixed assets and intangible assets" tab, check the "Fixed assets" box.
Creation of the document "Receipt (act, invoice)":
1.Calling from the menu: OS and intangible assets- Receipt of fixed assets - Equipment arrival.
2.Button WITH create.
Filling in the header of the "Equipment" tab of the document "Receipt (act, consignment note)" (Fig. 1):
1.In the "Invoice No." field, enter the number of the receipt document.
2.In the "from" field, indicate the date of the equipment receipt.
Attention! The contract selection window displays only those contracts that have the contract type "With supplier".
5.Press the button D add on the "Equipment" tab.
6. In the "Nomenclature" field, select the incoming fixed asset (in the "Nomenclature" reference book, the name of the incoming fixed asset should be entered into the "Equipment (fixed assets)" folder). These steps must be repeated for each object in the furniture set.
7. The "Accounting Account" field is filled with the default value, leave it unchanged. The program will offer account 08.04.1 "Purchase of fixed asset components". Account 08.04.2 "Purchase of fixed assets" is selected if the fixed asset is registered at the time of its acquisition.
8.Fill in the rest of the fields as shown in fig. 1.
9.Button Z write.
To account for the costs of purchasing equipment, machines, tools, inventory and other fixed assets that do not require installation, the program has sub-accounts 08.04.1 "Purchase of components of property, plant and equipment" and 08.04.2 "Purchase of fixed assets".
At the same time, for objects that are not put into operation immediately after purchase (for example, they are stored in a warehouse until the place of their registration is determined) or their purchase is associated with additional costs (delivery, unloading, c boring, duty, etc.), subaccount is used 08.04.1 and two consecutive documents - "Receipt (act, invoice)" with the operation type "Equipment" and "Acceptance of fixed assets for accounting".
For objects that can be taken into account and put into operation immediately, you can use one document "Receipt (act, invoice)" by selecting the transaction type "Fixed assets". In this case, when posting a document, a subaccount is automatically reflected 08.04.2 with the simultaneous acceptance of the asset object for accounting by debit of the subaccount 01.01 "Fixed assets in the organization".
Filling in the "Goods" tab of the "Receipt (act, invoice)" document (Fig. 2):
1.Click the "Add" button on the "Products" tab.
2. In the "Nomenclature" field, select the incoming material (in the "Nomenclature" reference book, the name of the incoming material should be entered in the "Materials" folder).
3.Fill in the rest of the fields as shown in fig. 2.
4.Button NS raise.
5.Filling in the "Additional" tab of the document "Receipt (act, invoice)":
6.On the "Additional" tab, if necessary, you can fill in the "Consignor", "Consignee" and "Invoice" fields.
7.The result of the document "Receipt (act, invoice)" (Fig. 3):
8.To post the document, press the button, NS .
To register a supplier invoice, you need to create a document Invoice received. Attention! Before registering the supplier's invoice, it is necessary to post the document "Receipt (act, invoice)" (button NS raise), otherwise the invoice will not be posted.
Registration of the supplier invoice (Fig. 4):
1. To register the invoice received from the seller, you must open the document "Receipt (act, invoice)", according to which the item of fixed assets was received.
2. Next, you need to fill in the fields "Invoice No." and "from", then click on the button Z register at the bottom of the document "Receipt (act, invoice)" (Fig. 2). In this case, the document "Invoice received" is automatically created, and a hyperlink to the created invoice appears in the form of the base document.
3.Open the document "Invoice received". The fields of the document will be automatically filled in with data from the document "Receipt (act, invoice)".
4. In the field "Received", the date of registration of the document "Receipt (act, invoice)" will be entered, which, if necessary, follows replace with date the actual receipt of the invoice.
5. Uncheck the box next to "Reflect VAT deduction in purchase book by date of receipt." After that, the deduction of VAT (for the received materials) can be reflected by the document "Formation of purchase book entries" at the end of the month. As for fixed assets and components of fixed assets, then for them (regardless of the presence of the checkbox "Reflect VAT deduction in the purchase book by date of receipt"), input VAT is deducted only after performing the routine operation "Formation of purchase book entries".
6. In the line "Documents-Foundations" there will be a hyperlink to the corresponding document of receipt.
7.In the field "Code of the type of operation" the value "01" will be reflected, which corresponds to the purchase of goods (works, services), property rights in accordance with the appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3 / [email protected]
8.Button Z
write and close.
2. Transfer of furniture and additional materials for assembly
You need to create a document. As a result of posting the document, the corresponding postings will be generated.
Creation of the document "Transfer of equipment for installation":
1.Calling from the menu: OS and intangible assets-Receipt of fixed assets-Transfer of equipment for installation.
2.Button WITH create.
Filling in the header of the document "Transfer of equipment for installation" (Fig. 5):
1.In the "from" field, enter the date when the equipment was handed over to installation.
2.In the Building Object field, enter the fixed asset object to be collected. Click on the selection button in the field, and the "Construction objects" directory will open. In this directory, using the "Create" button, enter the name of the object of fixed assets to be collected. Select the newly entered object of fixed assets by double-clicking the mouse (Fig. 5).
3.In the "Accounting account" field, indicate the account on which the cost of the fixed asset to be collected will be formed - 08.03
4.In the "Line Item" field, select an item from the "Line Items" lookup, according to which the costs of assembling an item of fixed assets will be taken into account.
5.In the "Warehouse" field, select the warehouse from which the furniture modules will be transferred.
Filling in the tabular section of the document "Transfer of equipment for installation" (Fig. 6):
1.Press the button D add in the tabular section of the document.
2.In the "Nomenclature" column, select items from the "Nomenclature" reference book, from which the fixed asset is assembled, i.e. specify the furniture modules and additional materials that are to be assembled (furniture modules are located in the "Equipment (fixed asset objects)" folder, additional materials - in the "Materials" folder).
3. In the "Quantity" column, indicate the number of items to be transferred for assembly.
4. In the column "Account", the account for the account of the item is indicated (filled in automatically).
5.To call the printed form of the certificate of acceptance and transfer of equipment for installation in the OS-15 form, use the button Equipment acceptance certificate (OS-15).
6.Button NS move and close.
7.The result of the document "Transfer of equipment for installation" (Fig. 7):
NS render postings and other document movements .
When posting the document, postings were generated on the debit of account 08.03 "Construction of fixed assets" from the credit of accounts 08.04.1 "Purchase of fixed assets components" and 10.01 "Raw materials and materials". From the correspondence of the accounts it can be seen that according to the debit of account 08.03 "Construction of Fixed Assets Objects" the initial cost of the collected fixed asset object - a set of "Premium" furniture is formed.
3. Accounting for the work of the furniture assembly contractor
The cost of the furniture assembly contractor is included in initial cost fixed assets. You need to create a document Receipt (act, invoice)... As a result of posting this document, the corresponding postings will be generated.
Creation of the document "Receipt (act, invoice)":
1.Call from the menu: Purchases - Purchases - .
2.Press the button Admission .
3. Type of operation of the document "Services (act)".
Filling in the header and tabular section of the document "Receipt (act, invoice)" (Fig. 8):
1.In the field "Act No." enter the numbers of the receipt document.
2.In the "from" field, enter the date of the receipt document.
3.In the "Contractor" field, select a supplier from the "Contractors" lookup.
4. In the "Contract" field, select the contract with the supplier.
5.Button D add.
6. In the "Nomenclature" field, select the name of the services provided (in the "Nomenclature" reference book, the name of the service should be entered into the "Services" folder).
7. In the "Accounts" field, fill in: cost account, cost items, cost division, etc. (fig. 9). For auto fill This field is required when you enter a catalog item "Nomenclature" in the information register "Item accounting accounts" to set up item accounting accounts.
8.Fill in the rest of the fields as shown in fig. eight.
9.Button NS raise.
To register a supplier invoice, you need to create a document Invoice received... In our example, the posting document is not generated.
The result of the document "Receipt (act, invoice)" (Fig. 10):
To view the transactions, click the button NS render postings and other document movements .
When the document is posted, the cost of assembly work is included in the debit of account 08.03 "Construction of fixed assets", ie in the initial cost of an object of fixed assets - a set of furniture "Premium".
In order to check the generated value of the collected item of fixed assets, we can use the report Negotiable(in our case - by subaccount 08.03) (Fig. 11) (menu: Reports - Standard reports - Negotiable ).
In the balance sheet for account 08.03, it can be seen that the cost of the object "Premium Furniture Set" is formed in the amount of 61,450.00 rubles, which includes the cost of furniture items transferred for assembly - 55,850.00 rubles, the cost of additional materials transferred for assembly - 600.00 rubles and the cost of assembly - 5,000.00 rubles The cost of the fixed asset object is formed correctly.
4. Acceptance of fixed assets for accounting
You need to create a document Acceptance of fixed assets for accounting... This document records the fact and (or) its commissioning. As a result of posting this document, the corresponding postings will be generated.
Creation of the document "Acceptance of fixed assets":
1.Call from the menu: OS and intangible assets - Receipt of fixed assets - Acceptance of fixed assets for accounting.
2.Button WITH create.
Filling in the header and tab "Fixed asset" of the document "Acceptance of fixed assets" (Fig. 12):
1.In the field "Type of operation" select "Objects of construction". The default is "Hardware".
2. In the "from" field, indicate the date of commissioning (acceptance for accounting) of the fixed asset.
3. In the "MOL" field, select the materially responsible person responsible for the safety of the fixed asset from the directory "Individuals".
4.Click on the selection button in the "Building Object" field. This opens the directory "Construction objects", select the object "Furniture set" Premium ".
5. The "Account" field is filled with the default value, leave it unchanged.
6.Click the button R calculate the amounts, as a result of which the following fields will be filled in: "Cost", "OU cost", "PR cost", "VR cost".
7. In the field "Cost" the amount accumulated in accounting on account 08.03 is indicated.
8.In the field "OU cost" the amount accumulated by tax accounting on account 08.03.
9. The fields "Cost of PR" and "Cost of BP" are filled in if the organization applies PBU 18/02 "Accounting for income tax calculations" and if the amount for accounting differs from the amount for tax accounting.
10.Fill in the rest of the fields as shown in fig. 12.
11.Button Z write.
Filling in the "Fixed assets" tab of the document "Acceptance of fixed assets for accounting" (Fig. 13):
1.Press the button D add... In this case, a line is added to the tabular section to enter information about the main asset. Select the Premium Furniture Set object.
2.Click on the "Open" button in the "Fixed assets" field, this will open the "Fixed assets" directory (Fig. 14).
Filling in information about the fixed asset in the "Fixed assets" directory (Fig. 14):
1.In the "Name" field, enter the short name of the fixed asset (used as a service one).
2. In the "Full name" field, enter the full name (used in printed forms).
3.Select the "Fixed asset item" radio button.
4.Click on the selection button in the "Fixed asset accounting group" field and select the asset category.
5.Click on the selection button in the "OKOF Code" field. At the same time, a directory appears. All-Russian classifier fixed assets, in it you must select the appropriate group for the fixed asset. Note! All-Russian classifier of fixed assets OK 013-94 has ceased to be valid. From 01.01.2017 valid new OKOF OK 013-2014 (SNA 2008), approved by order of Rosstandart dated 12.12.2014 No. 2018-st. In connection with this, the Classification of fixed assets included in depreciation groups has changed (Resolution of the Government of the Russian Federation of 01.01.2002 No. 1, revised on 07.07.2016), which is used only for fixed assets accepted for accounting from 01.01.2017.
6.Click on the selection button in the "Depreciation group" field and select the group corresponding to this fixed asset.
7.Button Z write... The data on the "BU information" and "NU information" tabs are filled in automatically when the document "Acceptance of fixed assets" is posted.
Filling in the bookmark "Accounting" of the document "Acceptance of fixed assets for accounting" (Fig. 15):
1.In the "Account" field, specify the account where fixed assets will be accounted for.
2.Click on the selection button in the "Accounting Procedure" field and select the appropriate element, in our example, select "Depreciation."
3.Click on the option button in the "Depreciation method" field and select the depreciation method for the purposes of accounting, in our example we select "Linear mode".
4. In the "Depreciation (depreciation) account" field, specify the account on which the depreciation will be accumulated. Attention! If you intend to charge depreciation, you must select the "Accrue depreciation" checkbox.
5.Click on the selection button in the "Method of recording depreciation expense" field. This opens the directory "Methods for reflecting expenses", in which you need to select the desired item or create a new one. In accordance with this method, in the future, accounting entries on the accrual of depreciation. To create a new way of reflecting depreciation expenses in the directory "Methods for reflecting expenses", you must click on the "Create" button and in the opened dialog form specify the cost account and analytics to which depreciation expenses of fixed assets will be attributed (Fig. 16).
6.In the field "Term useful use(in months) "indicate the period in months for accounting purposes.
Filling in the tab "Tax accounting" of the document "Acceptance of fixed assets" (fig. 17):
1.Click on the selection button in the "Procedure for including the cost in expenses" field and select the appropriate element for tax accounting purposes, in our example, select "Depreciation."
2. Select the "Accrue Depreciation" checkbox. If depreciation is not expected for tax accounting, the checkbox must be cleared.
3.In the "Useful life (in months)" field, specify the period in months for tax purposes.
4. In the "Special coefficient" field, indicate the coefficient (increasing or decreasing), if it is not equal to 1.00.
5.Button Z write.
6.To call the printed form of the act of acceptance and transfer of the object of fixed assets (except for buildings, structures) in the OS-1 form, use the button Acceptance certificate-transfer of OS (OS-1).
7.Button NS roost.
8.Filling in the "Depreciation bonus" tab of the document "Acceptance of fixed assets":
9.In the field "Include amortization premium in expenses", the checkbox is selected if accounting policies the use of the right to the depreciation bonus is provided. Not installed for this example.
10.The result of the document "Acceptance of fixed assets" (Fig. 18):
11.To view the transactions, click the button. NS render postings and other document movements .
12. In addition to postings on accounting and tax accounting in the "Document movements" window (Fig. 18), you can check the data entered in various registers of the program when accepting fixed assets for accounting. To do this, you need to go to the corresponding tabs.
Modernization of fixed assets without extending useful life (depreciation bonus applied)
Example
LLC "Style" makes a decision on the reorganization and modernization of its own building from a warehouse to an office (there will be a change in technological and service purposes). The initial cost of the object is 10,500,000.00 rubles. in accounting and 9,450,000.00 rubles. - in tax (when purchasing an object, a depreciation bonus of 10% was applied). The amortization period is 20 years.
For modernization (installation of partitions in the room, insulation of building walls, fiber-optic networks and air conditioning systems, VRF), contracts have been concluded with contractors. The purchase of materials is made at the expense of the customer.
The useful life of the building has not changed since the renovation. After the modernization of the building, the organization (in accordance with the accounting policy) used the right to apply a depreciation premium (10%) of the amount of expenditure on capital investments (modernization) in an item of fixed assets.
1. Calculation of the amount of depreciation of the building before modernization
To begin with, you need to calculate depreciation on an item of fixed assets (building) before modernization in BU and NU and reflect the temporary differences when calculating depreciation. Create a document "Scheduled transaction" with the transaction type "Depreciation and depreciation of fixed assets".
Creation of the document "Routine operation" with the operation type "Depreciation and depreciation of fixed assets" (Fig. 1):
1. Call from the menu: Operations - Period end closing - Close of the month.
2. Set the month for which depreciation is calculated.
5.The result of the document "Routine operation" with the operation type "Depreciation and depreciation of fixed assets" (Fig. 2):
NS provide postings(see fig. 1).
7.Formation of the printed form of the Statement of depreciation of fixed assets (Fig. 3):
8.Calling from the menu: OS and intangible assets - Reports - Fixed asset depreciation sheet, then select the month for which the report is generated and click the "Generate" button.
2. Acceptance of building materials for accounting
1. Call from the menu: Purchases - Purchases - Receipt (acts, invoices).
2. Click the "Receipt" button and select the document transaction type "Goods (invoice)".
3. In the "Invoice No." and "From" field, enter the number and date of the receipt document.
4. By clicking on the "Settlements" hyperlink, you can change the accounts of settlements with counterparties and the rules for offsetting the advance. As a rule, these details are filled in automatically, but we still advise you to make sure that everything is filled in correctly.
6. Fill in the fields as shown in fig. 4.
7. Click the "Post and Close" button to save and post the document.
8.The result of the document "Receipt (act, invoice)" (Fig. 5):
NS render postings and other document movements .
1. To register the invoice received from the supplier, first fill in the fields "Invoice No." and "from", then click on the "Register" button (Fig. 4). In this case, the document "Invoice received" is automatically created, and a hyperlink to the created invoice appears in the form of the base document.
2.Select the "Reflect VAT deduction in the purchase book by date of receipt" checkbox to reflect the VAT deduction on the invoice in the purchase book. If the checkbox is not selected, then the deduction is reflected in the regulatory document "Formation of purchase book entries".
4.Click the "Save and Close" button to save and post the document.
5.The result of the document "Invoice received" (Fig. 7):
6.To view the transactions, click the button. NS render postings and other document movements .
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3. Acceptance of equipment for accounting
Filling out the document "Receipt (act, invoice)" (Fig. 8):
1. In the "Nomenclature" field, select a kit for assembling the equipment (in the "Nomenclature" reference book, the name of the components should be entered in the "Materials" folder).
2. In the "Account" field, select an account 10.02 "Purchased semi-finished products and components, structures and parts".
3. Fill in the fields as shown in fig. eight.
4. Click the "Post and Close" button to save and post the document.
5.The result of the document "Receipt (act, invoice)" (Fig. 9):
6.To view the transactions, click the button. NS render postings and other document movements .
Creation of the document "Invoice received" (Fig. 10):
1. To register the invoice received from the supplier, first fill in the fields "Invoice No." and "from", then click on the "Register" button (Fig. 8). In this case, the document "Invoice received" is automatically created, and a hyperlink to the created invoice appears in the form of the base document.
2. Select the "Reflect VAT deduction in the purchase book by date of receipt" checkbox to reflect the VAT deduction on the invoice in the purchase book. If the checkbox is not selected, then the deduction is reflected in the regulatory document "Formation of purchase book entries".
3. The field "Operation type code" is filled in automatically with the value "01", which corresponds to the shipment (transfer) or purchase of goods, works, services (including intermediary services) in accordance with the Appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3 / [email protected].
4. Click the "Save and Close" button to save and post the document.
5.The result of the document "Invoice received" (Fig. 11):
6.To view the transactions, click the button. NS render postings and other document movements .
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4. Construction materials were handed over to the contractor
1. Call from the menu: Warehouse - Warehouse - Requirements-invoices.
2. Click the Create button.
3. In the "Warehouse" field, select the warehouse from which the materials will be transferred.
4. The checkbox "Cost accounts on the" Materials "tab is selected if materials are written off to different cost accounts or according to different dimensions. In this case, additional columns appear on the" Materials "tab to fill in the cost accounts. the "Cost account" tab, it indicates the cost account to which all materials will be written off (Fig. 13).
5. In the "Nomenclature" field, select the materials to be transferred to the contractor from the "Nomenclature" directory (in our example, for convenience, the group of materials is entered as one line with a generalized name).
6. The "Account" field is filled in automatically, you must check the completion of the field.
Filling in the "Cost Account" tab of the "Requirement-Invoice" document (Fig. 13):
On the "Cost Account" tab, you specify the cost account to which the materials are debited. This tab appears in the document if the "Cost Accounts" checkbox on the "Materials" tab is not selected.
1.In the "Cost Account" field, specify the account to which the materials will be debited. To do this, click on the selection button and select the appropriate account from the "Chart of Accounts". In our example, we select account 08.03 "Construction of fixed assets".
2. After selecting the cost account on the tab, the fields for filling in the subconto (dimensions) to the cost account will appear.
3.Fill in the fields "Construction objects" and "Cost items" as shown in fig. 13.
4.In the field "Construction methods" select one of the two methods "Contract" or "Own method". In our example, the modernization work is carried out by a contractor.
5. Post the document by clicking the Post button.
6. To call the printed form Requirement-waybill in the form of M-11, use the "Print" button.
7.The result of the document "Requirement-waybill" (Fig. 14):
8.To view the transactions, click the button. NS render postings and other document movements .
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5. The equipment was handed over to the contractor for installation
Creation of the document "Requirement-waybill" (Fig. 15):
1. Call from the menu: Warehouse - Warehouse - Requirements-invoices.
2. Click the Create button.
3. The checkbox "Cost accounts on the" Materials "tab is selected if materials are written off to different cost accounts or according to different dimensions. In this case, additional columns appear on the" Materials "tab to fill in the cost accounts. the "Cost account" tab, it specifies the cost account to which all materials will be written off (similar to Fig. 13).
4. Fill in the fields as shown in fig. 15.
5. Click the Post button.
6. Filling in the "Cost Account" tab is similar to filling out the one shown in fig. 13 .
7.The result of the document "Requirement-waybill" (Fig. 16):
8.To view the transactions, click the button. NS render postings and other document movements .
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6. Accounting for the completed installation and commissioning work by the contractor
Creation of the document "Receipt (act, invoice)" (Fig. 17):
1.Call from the menu: Purchases - Purchases - Receipt (acts, invoices).
2.Click the button "Receipt" with the transaction type of the document "Services (act)".
3. In the "Nomenclature" field, select the works (services) (in the "Nomenclature" reference book, the name of the incoming services should be entered into the "Services" folder).
4. In the "Accounts" field, select the required account.
5.Fill in the fields as shown in fig. 17.
6.Click the "Post and Close" button to save and post the document.
7.The result of the document "Receipt (act, invoice)" (Fig. 18):
8.To view the transactions, click the button. NS render postings and other document movements .
Creation of the document "Invoice received" (Fig. 19):
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7. Accounting for work performed by the contractor
Creation of the document "Receipt (act, invoice)" (Fig. 20):
1. Call from the menu: Purchases - Purchases - Receipt (acts, invoices).
2. Press the button "Receipt" with the transaction type of the document "Services (act)".
3. In the "Accounting accounts" field, select the required account (similar to Fig. 17).
4. Fill in as shown in fig. twenty.
5. Click the "Post and Close" button to save and post the document.
6.The result of the document "Receipt (act, invoice)" (Fig. 21):
7.To view the transactions, click the button. NS render postings and other document movements .
Creation of the document "Invoice received" (Fig. 22):
If the work on the reconstruction (modernization) of the fixed asset was carried out by a third-party contractor, then VAT on such work is accepted for deduction in the quarter when the act on the performance of the work is signed and the invoice is received (clauses 1, 1.1 of article 172 of the Tax Code of the Russian Federation ).
To perform operation 7.4 "VAT on the work performed by the contractor accepted for deduction" (see the example table), it is necessary to create a document "Formation of purchase book entries".
Creation of the document "Formation of records of the purchase book" (Fig. 23):
1. Calling from the menu: Operations - Period end closing - Regular VAT transactions.
2. Press the "New" button and select the document type "Formation of purchase book entries".
3. On the "Acquired values" tab, click the "Fill in" button.
5.The result of the document "Formation of records of the purchase book" (Fig. 24):
6.To view the transactions, click the button. NS render postings and other document movements .
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8. Increased the initial cost of the fixed asset
The document "OS Modernization" is created. He records the fact completion of the formation of the initial cost of the object of fixed assets after modernization.
The costs of upgrading an object of fixed assets, which will have a change in technological and service purpose, is formed on account 08 "Investments in non-current assets".
To obtain information in the context of fixed asset objects, you can use the report Negotiable - balance sheet for account 08(for the considered example - by subaccount 08.03"Construction of objects of fixed assets").
To do this, do the following (fig. 25):
1. Call from the menu: Reports - Standard reports - Negotiable -the balance sheet of the account.
2. In the "Period" fields, select the period for which the report is generated.
3. In the "Account" field, select an account 08.03 .
4. Click the Generate button.
As can be seen from Fig. 25, the costs of modernizing premises, which change the technological purpose, amount to 2 685 177.96 rubles.
Creation of the document "OS Modernization" (fig. 26):
1. Call from the menu: OS and intangible assets - Fixed asset accounting - OS modernization.
2. Click the Create button.
3. In the "OS Event" field, select "Upgrade".
4. In the "Location of fixed assets" field, select the place of accounting for the fixed asset.
5. In the "Building object" field, select the object for which the upgrade is being performed.
6. The field "Non-current asset accounting account" will be filled in by default with the account 08.03 "Construction of objects of fixed assets".
Filling in the "Fixed assets" tab of the "OS Modernization" document (Fig. 27):
1. In the "Asset" field, select the object for which you are upgrading.
2. When you click on the "Distribute" button, the sums of the costs for the modernization are distributed in equal shares across all those specified in the tabular part of the OS.
3. In the column "Usage." the useful life is indicated. If as a result of modernization SPI does not change, then the previous useful life is indicated.
4. In the "Depreciation bonus" column, enter the amount of the calculated depreciation bonus that will be included in expenses. This should be fixed in the accounting policy. In our example, the depreciation bonus is used in the amount of 10% of the modernization amount and is 268,517.80 rubles. The "Amortization premium" field appears after filling in the "Amortization premium" tab (Fig. 28).
5. Click the "Save" button to save the document.
6. To call the printed form of the Certificate in the OS-3 form, use the "Certificate of acceptance and delivery of the OS (OS-3)".
Filling in the "Depreciation bonus" tab of the "OS Modernization" document (Fig. 28):
1. Select the "Include depreciation bonus in expenses" checkbox to include the depreciation bonus amount in tax accounting expenses. In this case, the "Amount of depreciation bonus" column will appear in the tabular part of the document, which becomes available for data entry.
2. In the "Cost accounting account" field, select the account to which the amount of the depreciation bonus will be charged in tax accounting.
3. Fill in the rest of the analytic fields as shown in fig. 28.
4. Click the Post button.
5.The result of the document "OS Modernization" (Fig. 29):
6.To view the transactions, click the button. NS render postings and other document movements .
Rice. 29
9. Calculation of the amount of depreciation of the building after modernization
Creation of the document "Scheduled transaction" with the transaction type "Depreciation and depreciation of fixed assets":
1. Call from the menu: Operations - Period end closing - Close of the month(similar to Fig. 1).
2. Set the month for depreciation.
3. Before closing routine operations, it is necessary to restore the sequence of documents posting. To do this, click on the hyperlink "Reposting documents for the month" and click the "Execute operation" button.
4. As a rule, the closing of all routine operations is performed by the list by clicking the "Close the month" button, but you can also select any of the routine operations presented separately.
The result of the document "Routine operation" with the operation type "Depreciation and depreciation of fixed assets" (Fig. 30):
To view the transactions, click the button NS provide postings see fig. 1).
As can be seen from Fig. 30, the depreciation amount changed after the modernization and the application of the right to a depreciation bonus of 10 percent on the amount capital investments... The amount of depreciation in accounting was 72,785.34 rubles, and in tax accounting - 49,444.42 rubles.
Sale of real estate
Example
OOO TF-Mega sells OOO Stil under the contract of sale and purchase No. 161230 / N dated 30.12.2016 real estate (industrial building) in the amount of 5,925,960.00 rubles. (incl. VAT 18% - 903,960.00 rubles) The buyer makes a 100% advance payment and accepts the property according to the acceptance certificate of fixed assets. At the same time, the buyer submits documents for registration of ownership of the immovable property (industrial building) taken into account. LLC "TF-Mega" recognizes income in accounting on the date of transfer of ownership, and in tax accounting - on the date of transfer of real estate to the buyer.
1. Receiving an advance payment from the purchaser. Accounting for "advance" VAT
To perform operation 1.1 "Receiving an advance payment from the buyer" (see the example table), it is necessary to create a document "Receipt to the current account" on the basis of the document "Invoice for payment to the buyer".
Creation of the document "Receipt to the current account" (Fig. 1):
1. Call from the menu: Sales - Sales - Buyers invoices.
2. Select the document-basis ("Invoice to the buyer") and click on the button "Create from".
3. Select "Receipt to current account". In this case, on the basis of the document "Invoice for payment to the buyer" is created and automatically filled in a new document "Receipt to the current account" with the type of document transaction "Payment from the buyer". It is necessary to check the filling of its fields and edit them.
4. In the "In. Number" and "In. Date" fields, enter the number and date of the buyer's payment order.
5. In the "Debt repayment" field, select the desired method of repayment of the customer's debt.
6. Fill in the rest of the fields as shown in fig. 1.
7. Click the Post button.
8.The result of the document "Receipt to the current account" (Fig. 2):
9.To view the transactions, click the button. NS render postings and other document movements .
Posting made to account credit 62.02 "Calculations on advances received", tk. according to the conditions of the example, an advance payment was received from the buyer.
Advances received from buyers are required to calculate VAT and issue an invoice.
Creation of the document "Invoice issued" (Fig. 3):
1.Call from the menu: Bank and cash desk - Bank - Bank statements.
2.Open the document-basis ("Receipt to the current account") and click on the button "Create on the basis".
3.Select "Invoice issued". It is necessary to check the filling of the document fields.
4. The field "Operation type code" is filled in automatically with the value "02", which corresponds to the advances received in accordance with the Appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3 / [email protected].
5. In the "Nomenclature" field, you can specify the list of the item or the generalized name of the item, which is indicated in the form of an agreement with the buyer.
7.To save the document, click the "Save" button.
8. To call up the printed invoice form, use the Invoice button.
9.Click the "Post and Close" button.
10. The result of the document "Invoice issued" (Fig. 4):
11. To view the transactions, click the button. NS render postings and other document movements .
2. Transfer of the property without transfer of ownership
Before carrying out an operation to transfer a real estate object to a buyer without transfer of ownership, it is necessary to make the appropriate settings in the accounting policy of the organization.
Setting " Accounting policy"organizations (Fig. 5):
1. Call from the menu: The main thing - Settings - Accounting policy.
3. Check the box next to VAT charged on shipment without transfer of title.
4. Click OK.
Creation of the document "Transfer of OS" (Fig. 6):
1. Call from the menu: OS and intangible assets - Disposal of property, plant and equipment - OS transfer.
2. Click the Create button.
3. Fill in the header of the document as shown in fig. 6.
4. On the Fixed Assets tab, click the Add button.
5. Click on the selection button in the "Fixed asset" field. This opens the "Fixed assets" directory.
6. Select the object "Real estate (building)" by double-clicking.
7. On the "Additional" tab in the "Real estate" section, check the box "Ownership passes after state registration(valid from 01.01.2011) ".
8. Fill in the fields as shown in fig. 6.
9. Click the Post and Close button.
10. The result of the document "Transfer of OS" (Fig. 7):
11. To view the transactions of the document "Transfer of fixed assets", click the button NS render postings and other document movements .
According to paragraph 16 of Art. 167 of the Tax Code of the Russian Federation at the time of determination tax base for value added tax, the day of transfer is recognized real estate the buyer of this property by deed of transfer or other document on the transfer of real estate.
In this regard, as a result of posting the document "Transfer of fixed assets", a debit posting was generated 76. FR"VAT charged on shipment" and account credit 68.02 "Value added tax" in the amount of 903,960.00 rubles. Thus, VAT on the item of fixed assets transferred under the acceptance-transfer act without transfer of ownership is charged to the budget.
It is necessary to create a document "Invoice issued" on the basis of the document "Transfer of fixed assets". As a result of posting the document "Invoice issued", no transactions are generated.
Creation of the document "Invoice issued" (Fig. 8):
1. To create a document, you must click on the "Issue an invoice" button at the bottom of the "Transfer of OS" document (Fig. 6). At the same time, the document "Invoice issued" is automatically created, and a hyperlink to the created invoice appears in the form of the base document.
2.In the section "Payment documents" in the fields "Date" and "Number", the date and number of the buyer's payment order, according to which he transferred cash(fig. 1).
3. The field "Operation type code" is filled in automatically with the value "01", which corresponds to the shipment (transfer) or purchase of goods, works, services (including intermediary services) in accordance with the Appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3 / [email protected].
4.To save the document, click the "Save" button.
5. To call up the printed invoice, use the Invoice button.
6.Click the "Burn and Close" button.
7.The issued invoice is reflected in the sales book (Fig. 9) (menu: Reports - VAT - Sales book).
3. Reflection of deduction of VAT on the received advance
Creation of the document "Formation of records of the purchase book" (Fig. 10):
On the "Received advances" tab, "advance" invoices issued at the time of the sale of goods (works, services) or at the time of the return of the advance to the buyer are registered. In our example - on the date of transfer of ownership of an item of fixed assets.
1. Calling from the menu: Operations - Period end closing - Regular VAT transactions.
2. Click the "New" button and select the "Generate Purchase Book Records" document.
3. Press the "Fill in" button on the "Received advances" tab or click on the "Add" button and select the document for which the advance payment is offset.
4. Click the Post and Close button.
5.The result of the document "Formation of records of the purchase book" (Fig. 11):
6.To view the transactions, click the button. NS render postings and other document movements
4. Accrual in accounting for temporary differences, deferred tax assets and liabilities
In our example, we will close all routine operations with the list for January to see the reflection of the accrued differences.
Execution of the "Close of the month" processing (Fig. 13):
1. Call from the menu: Operations - Period end closing - Close of the month.
2. Before closing routine operations, it is necessary to restore the sequence of documents posting. To do this, click on the hyperlink "Reposting documents for the month" and click the "Execute operation" button.
3. Press the button "Close the month", after which all scheduled operations will be closed by the list.
4. To view the calculations reflecting the results of routine operations, click the "Help-calculations" button. To view the results of the "Calculate Income Tax" operation, click on the appropriate hyperlink and select "Calculate Income Tax".
5. To view the results of the operation "Calculation of income tax" (Fig. 13), click on the corresponding hyperlink and select NS provide postings(see fig. 12).
5. Transfer of ownership of the property
The document "Sale of shipped goods" is entered when the buyer transfers ownership of the property.
Creation of the document "Sale of shipped goods" (Fig. 14):
1. Call from the menu: OS and intangible assets - Disposal of property, plant and equipment - OS transfer.
2. Select the document-base ("Transfer OS") and click on the button "Create from".
3. Select "Sales of goods shipped". In this case, on the basis of the document "Transfer of fixed assets", a new document "Sale of shipped goods" is created and automatically filled in.
4. In the "from" field, indicate the date of transfer of ownership.
5. Check the filling of the fields as shown in fig. fourteen.
6. Click the Post and Close button.
7.The result of the document "Sale of shipped goods" (Fig. 15):
8.To view the transactions, click the button. NS render postings and other document movements .
9.According to paragraphs. 1 p. 1 of Art. 268 of the Tax Code of the Russian Federation, income received from the sale of depreciable property is reduced by the residual value of such property, determined in accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation.
6. Extinguishing temporary differences, deferred tax assets and liabilities
It is necessary to use the "Close of the month" processing, which contains a list of required routine operations.
In this case, we will close all the scheduled operations with the list for February in order to see the repayment of the differences after the transfer of ownership of the property.
Execution of the "Close of the month" processing (Fig. 16):
1.Call from the menu: Operations - Period end closing - Close of the month.
2. Before closing routine operations, it is necessary to restore the sequence of documents posting. To do this, click on the hyperlink "Reposting documents for a month" and click the "Execute operation" button.
3.Click the button "Close the month", after which all scheduled operations will be closed by the list.
4. To view the calculations reflecting the results of routine operations, click the "Help-calculations" hyperlink. To view the results of a separate routine operation, click on the hyperlink of the selected operation and select the required name, in our example - "Calculation of income tax" or "Show transactions" (Fig. 17).
Fixed assets (or fixed assets) have the opportunity to be credited to the account not only due to the payment of goods / services, but also absolutely free of charge.
In today's article, we will analyze with examples how to reflect the receipt of fixed assets in 1C, namely:
Receipt of fixed assets free of charge
Such charges will be divided into several groups: Free of charge from the institution, Receipt from the founder and Receipt from other budgets.
Reflection of this receipt of fixed assets can be made using the document "Acceptance for accounting of fixed assets, intangible assets, legal acts".
![](https://i0.wp.com/aktiv-it.ru/images/article/2017/04-08/2.jpg)
Accruals from account 106 are applied if the amount has been accumulated in advance as a capital investment.
Types 101-103 - credited as a key asset.
As an example, let's analyze the last option “Receipt to account 101, 102, 103”
![](https://i0.wp.com/aktiv-it.ru/images/article/2017/04-08/3.jpg)
The document is filled in in a template way. In the form “Fixed assets, intangible assets, normative legal acts”, the information of the OS accepted for accounting is entered:
![](https://i2.wp.com/aktiv-it.ru/images/article/2017/04-08/4.jpg)
If depreciation is charged on a fixed asset, the data must be filled in this form. After filling in the basic data, you need to take the next step - go to the item "Accounting operation".
![](https://i2.wp.com/aktiv-it.ru/images/article/2017/04-08/5.jpg)
Options for the receipt of fixed assets in 1C
It should be noted that the OS information in all groups of gratuitous payment is absolutely the same.
Free of charge from the institution
In this case, accrual to another organization, the following operation is applied (account 304.04):
![](https://i1.wp.com/aktiv-it.ru/images/article/2017/04-08/6.jpg)
Income from the founder
Able to be carried out on behalf of the founder or institutions subordinate to the same GRBS (account 401.10).
![](https://i2.wp.com/aktiv-it.ru/images/article/2017/04-08/7.jpg)
Receipt from other budgets
If the credited funds came from other types of budgets, the following operation is applied (account 401.10):
![](https://i0.wp.com/aktiv-it.ru/images/article/2017/04-08/8.jpg)
Acceptance for accounting of OS
The inflow of objects to the enterprise are taken into account in the form of "Fixed assets" or "Navigation panel".
For the operation to be successfully completed, you need to specify the necessary information in the "Equipment" field.
![](https://i2.wp.com/aktiv-it.ru/images/article/2017/04-08/9.jpg)
How to capitalize a fixed asset in 1C
Users often have problems how to capitalize and take into account the OS in 1C. In such cases, you need to initially set up the program in order to further protect yourself from difficulties with depreciation.
To begin with, you need to capitalize the OS to the 08.04 account. To do this, you need to create a document “Receipt of equipment”.
![](https://i1.wp.com/aktiv-it.ru/images/article/2017/04-08/10.jpg)
In the pop-up window, click “Create”.
![](https://i0.wp.com/aktiv-it.ru/images/article/2017/04-08/11.jpg)
![](https://i2.wp.com/aktiv-it.ru/images/article/2017/04-08/12.jpg)
After that, we register the document.
![](https://i0.wp.com/aktiv-it.ru/images/article/2017/04-08/13.jpg)
Acceptance of fixed assets for accounting in 1C
The next step will be the acceptance for accounting of the OS in 1C. To do this, open the OS directory and create an element where we indicate the name and accounting group of the OS. Other fields are filled in automatically when the document is accepted for accounting.
![](https://i2.wp.com/aktiv-it.ru/images/article/2017/04-08/14.jpg)
We indicate the necessary information in the previously created document.
In the item "Fixed assets" you need to add to the table the element of the reference book that we created earlier.
![](https://i2.wp.com/aktiv-it.ru/images/article/2017/04-08/15.jpg)
Important! In the "Accounting" tab, do not forget to check the "Calculate depreciation" box. It is also not required to indicate the terms of use in months and depreciation.
![](https://i0.wp.com/aktiv-it.ru/images/article/2017/04-08/16.jpg)
After that, in the “Method of reflection of depreciation expenses” form, specify the data of the accounts to which the depreciation costs will be charged.
![](https://i0.wp.com/aktiv-it.ru/images/article/2017/04-08/17.jpg)
After completing all the settings, you can post the document. In case of errors, first of all, check the coincidence of the warehouse in the acceptance documents for accounting.
If you have any additional questions on how to register the receipt of fixed assets, write them in the comments. We will answer them as quickly as possible.
Fixed assets are commodity and material assets worth more than a certain amount (constantly increasing) and whose useful life is more than a year.
Fixed assets include buildings, structures and other real estate, construction objects, equipment, power lines, pipelines, and so on.
In the 1C 8.3 system, several are allocated for accounting of fixed assets separate sections, which contain all the necessary operations for a full-fledged work on this topic:
- Chapter " Receipt of fixed assets". In this section, documents are created that are included in the cost of fixed assets. Also in this section 1C is issued.
- In chapter " Fixed asset accounting»You can create documents reflecting the movement and inventory of fixed assets.
- Chapter " Disposal of property, plant and equipment»Contains documents on write-off and transfer of fixed assets.
- Chapter " Depreciation of fixed assets»Is responsible for depreciation calculations and accruals.
In this article, using a cross-cutting example in the form of step-by-step instructions, we will consider the basic operations related to accounting for fixed assets in 1C 8.3.
Receipt can be in the organization () and leasing. Within the framework of this article, we will consider the accounting for acquired fixed assets.
So, let's create an OS capitalization document. I will not dwell on the creation of an admission document in detail, since there is one on this topic. I will give just an example of a executed document to make it easier to move on:
Receipt of additional OS expenses
The initial cost of equipment and other items of fixed assets is formed at the stage of receipt not only from the purchase price, but also based on installation costs and other costs associated with the acquisition.
Therefore, it is worth considering two documents:
- Transfer of equipment for installation.
You can create them in the section "Fixed assets and intangible assets" - Receipt of fixed assets. As usual, documents are created by clicking on the "Create" button. In the header of the document, fill in the standard details - Organization and Counterparty.
In the tabular section, in the "Main" tab, the amount is indicated additional costs:
On the “Goods” tab, an item of fixed assets is indicated, the cost of which includes these expenses:
Our video about the receipt of additional costs in 1C Accounting:
Get 267 1C video tutorials for free:
Transfer to editing
In this document, fill in the following details:
- Organization.
- Warehouse.
- Construction object.
- Cost item.
Add equipment to the tabular section:
The above documents must be created before taking the fixed asset into account.
How to register and commission an OS
This procedure has already been described by me earlier. I will not describe again, I will only show how the document is filled in, and I will say that as a result of the document, the equipment is transferred from account 08.04 to account 01.01.
Non-current asset tab:
OS tab:
Depreciation in transactions will be charged to account 02.01:
Our video about the receipt and acceptance of fixed assets for accounting in 1C 8.3:
Moving OS to 1C
Moving a fixed asset is very similar to moving goods, only goods move between warehouses, and a fixed asset between departments (after all, we have already taken it into account).
When drawing up a document, only the details "Accrual of depreciation" and "Method of reflecting depreciation expenses" can cause questions.
These details should be specified if depreciation needs to be charged after the transfer. We will leave them empty and depreciate at the end of the month:
Fixed asset inventory
The inventory of fixed assets in 1C practically does not differ from the inventory of goods, only, again, instead of the warehouse, we indicate the division (more about the goods in the article). In the tabular section, instead of the quantity, we indicate the sign of the presence of a fixed asset:
In the event that the fixed asset is not listed in the accounting, but in fact it is, on the basis of the inventory, a document of acceptance for accounting is made, and vice versa, if it is actually absent, we write off.
Here, in addition to the standard fields, we indicate the reason why the fixed asset is written off:
We will not post the document, since we still need the fixed asset to consider the depreciation operation.
Depreciation of fixed assets
Calculation and accounting is done with the help of the month-end closing assistant. The operation is done once a month and, as a rule, at the end:
To open the assistant, you need to go to the "Operations" menu, then follow the link "". The assistant window will open immediately. In it, you need to select a period and organization. Then the assistant will do everything himself. All calculations in the assistant are done sequentially, and first of all they are calculated depreciation deductions... If the operation went through without errors, a document for the routine operation "Depreciation and Depreciation of Fixed Assets" will be created:
Consider the first example, where we will take into account an OS object worth less than 100,000 rubles. enterprise on common system taxation (OSNO).
For example, the Trade House "Complex" organization purchased a laser color MFP HP LaserJet Pro 500 color MFP M570dw for 67,956 rubles. We are faced with the task of taking this OS into account in the 1C 8.3 database.
To begin with, we will create a document Acceptance for accounting of OS: in the menu OS and intangible assets open the section Acceptance of fixed assets for accounting:
Click the Create button:
We fill in the date of acceptance for accounting of the OS; we choose the financially - a branch person (MOL) and the location of the property.
In the Non-current assets section, we fix the method of receipt of fixed assets, select the MFP from the nomenclature group, indicate the storage warehouse:
Go to the bookmark Fixed assets, push the button Add:
We select the required OS object. If the required OS is not in the nomenclature list, then we create a new one. We fill in the name, the fixed asset accounting group, by selecting the OKOF code. The depreciation group in 1C 8.3 will be filled in automatically:
We pass to the Accounting tab: we make an account where the fixed assets and the accounting procedure will be taken into account. The fixed asset has a cost of more than 40,000 rubles, so it is necessary to calculate depreciation in accounting. Set a check mark in the field Calculate depreciation and indicate the accrual account. Let for a given enterprise the expenses are charged to 20.01 - the main production linear way within 5 years:
For tax accounting purposes, property worth 100,000 rubles. and less, acquired after 01.01.2016, is accounted for as part of fixed assets and is not recognized as depreciable. The expenses for the purchase of such property are taken into account immediately as part of material costs.
On a bookmark Tax accounting in line The procedure for including the cost in the composition of expenses choose Inclusion in expenses upon acceptance for accounting:
Dt / CT. In our case, the enterprise does not apply PBU 18/02 "Accounting for calculations of corporate income tax." Therefore, the postings will look like this:
- In accounting, acceptance of fixed assets for accounting - Dt 01.01 / Kt 08.04;
- In tax accounting, it is also included in the composition of expenses - Dt 20.01 / Kt 01.01:
If the organization applies PBU 18/02, then permanent differences in the amount of the value of the object accepted for accounting will be reflected in the tax accounting entries with a minus. So, the entries Dt 20.01 / Kt 01.01 reflect the cost of fixed assets not recognized as depreciable, which is de-taxed:
How it is necessary to set the depreciation parameters for accounting and tax accounting in 1C 8.2 (8.3) with OSNO, when depreciation for tax accounting is charged in accordance with the provisions of Chapter 25 of the Tax Code of the Russian Federation, see our video lesson:
How to capitalize fixed assets worth more than 100,000 rubles.
Let's look at a second example.
For example, an organization Trading House "Complex" at OSNO takes into account a Toyota Camry passenger car for 600,000 rubles, VAT 18%.
We fill out the document Acceptance of OS in the same way as in the first example considered:
On the Tax accounting tab, in the Order of inclusion in expenses line, select Depreciation. Check the box Calculate depreciation and indicate the useful life of the OS - 84 months:
We carry out the document and analyze its movement using the Dt / CT button. In accounting and tax accounting, the transactions will have the following form: acceptance of fixed assets - Dt 01.01 / Kt 08.04 for the amount net of VAT - 508 474, 58 rubles:
Acceptance of fixed assets under simplified taxation system
For the simplified taxation system (STS), special accounting for fixed assets (OS) and a document are used Acceptance of fixed assets for accounting filled in differently.
At application of the simplified tax system depreciation of fixed assets for taxation is not charged, and expenses within twelve months are accepted in a special order. In order for the costs to be accepted, it is necessary that the debt to the supplier be paid off.
You can start writing off expenses from the last day of the quarter (March 31, June 30, September 30, December 31) in which the asset was put into operation. At the end of the year, the acquired OS must be completely written off.
- In the first quarter, expenses are recognized at a quarterly rate;
- If in the second, then one third for three quarters;
- If in the third quarter, then half of the amount within two quarters;
- If in the fourth quarter, then the entire amount is recognized as a lump sum.
If the fixed asset has not been paid in full, then the paid share will be accounted for in proportional installments during the remaining reporting periods of the year after the date of payment.
Let's consider the third case.
Let's say the organization LLC Garant-Service on the simplified tax system (income minus expenses) takes into account a lenovo laptop worth 95,000 rubles.
We fill in the Acceptance of the OS in the same way as in the first example considered:
After filling in the Fixed assets and Accounting sections, we proceed to Tax Accounting (STS). We indicate the cost of the fixed asset, the date of its acquisition and the useful life. The procedure for including the cost in the composition of expenses – Include in expenses. In the Payment subsection, we prescribe the amount and date of payment accepted for accounting by the OS:
We draw the document and analyze its movement by the button Dt / CT... In accounting, the entries will be formed: acceptance of fixed assets - Dt 01.01 / Kt 08.04:
It is worth remembering that only those individual entrepreneurs or organizations who have residual value depreciable fixed assets does not exceed one hundred million rubles.
More details on how to avoid mistakes when determining the costs of acquiring fixed assets for tax accounting when applying USN object“Income minus expenses” in 1C 8.2 (8.3), see our video:
Entering balances of fixed assets in 1C on the example of a car
Let's consider one more case. Often, the commissioning of an OS object occurs before the enterprise begins to use any software products for accounting.
Let's say LLC "Garant-Service" 01.01.2015. purchased and put into operation a ŠKODA Rapid car worth 622,000 rubles. To start working with the base 1C Enterprise Accounting 8.3 as of 12/31/2015. the enterprise needs to enter the initial balances of the fixed assets.
Using the Residual Input Wizard:
Install balance entry date: 31.12.2015 and press the button Enter account balances, by selecting account 01 Fixed assets:
Push the button Add. We create an OS object - a ŠKODA Rapid car. We fill in the name, accounting group for fixed assets - Vehicle... We choose the code, while depreciation group in 1C 8.3 it is filled in automatically.
On the Initial balances tab, we indicate the initial cost of the car - 622,000 rubles. and Accumulated depreciation - the amount of accrued depreciation since the vehicle was put into operation - 124,400 rubles.
For this enterprise, depreciation expenses of fixed assets are charged to account 26 General operating expenses:
On a bookmark Accounting we fill in the MOL, the useful life of the OS is 60 months and put a tick - Charge depreciation:
Next bookmark Tax accounting... We fill in: the original cost of the car, the date of its purchase 01.01.2015. and the useful life is 60 months:
On a bookmark Developments we fill in the date of acceptance of the registration of the ŠKODA Rapid car with commissioning, as well as the name and number of the document confirming the operation:
Click on the button Burn and close. Now in the input assistant initial residues balance appeared:
- Dt on the account 01.01 - 622,000 rubles;
- CT on account 02.01 - 124,400 rubles:
Let's calculate the amount of depreciation for January 2016. for the ŠKODA Rapid, through the End of the month. To do this, in 1C 8.3 in the Operations menu, open the Month-end closing section:
In field Period we indicate the month of depreciation - January. We will forward documents in a month and perform the operation