The balance sheet of an enterprise is the main form of the annual report. The first section of the balance sheet asset “Non-current assets” reflects the value of own fixed assets, long-term financial investments, construction in progress, intangible assets and other non-current assets.
The subsection “Fixed Assets” shows data on fixed production assets, both active and mothballed or in stock at their residual value. Interest on bank loans and other borrowed obligations used for the acquisition of fixed production assets is included in the initial cost of these funds and is subject to debit to account 5600 “Total income (loss)” or other source accounts.. This subsection also reflects capital investment in land improvement and in leased buildings, structures, equipment and other objects related to fixed assets. A breakdown of the movement of fixed assets during the reporting year, as well as their composition at the end of the reporting year, is given in the appendix to the balance sheet (form No. 5)
Form No. 5 “Appendix to the Balance Sheet” provides a detailed description of borrowed funds, accounts receivable and payable, depreciable property, and more.
The section “Depreciable property” deciphers the composition of intangible assets, fixed assets and low-value and quickly wearing items at their original cost.
Subsection II “Fixed Assets” reflects the availability and movement of fixed assets by type.
The subsection indicates the cost of all fixed assets of the organization listed on its balance sheet, including certain types of fixed assets leased, provided free of charge or inactive.
Column 4 of the subsection reflects the total receipt of fixed assets in the reporting year from all sources, including: previously unaccounted for, purchased for a fee, transfer from working capital to fixed assets, gratuitous receipts from other organizations, as well as new fixed assets put into operation in the reporting year .
Column 5 of the subsection records the replacement (initial) cost of fixed assets disposed of in the reporting year, including those sold for a fee in the process of selling excess and unused property, the transition from fixed assets to working capital donated to other organizations, as well as the full cost (without deduction of depreciation) fixed assets liquidated in the reporting year due to dilapidation and wear and tear, natural disasters, accidents and others emergency situations caused by extreme conditions, in connection with reconstruction and new construction and for other reasons.
From the article “Total” it shows the movement of production and non-production fixed assets on separate lines. Annual financial statements are open to interested users: banks, creditors, buyers, suppliers and others.
Financial statements by fixed assets. The Accounting Law defines the components of financial statements.
Currently, the following reporting forms are included in the annual financial statements of an organization: balance sheet Form 1 - profit and loss statement Form 2 - statement of changes in capital Form 3 - cash flow statement Form 4 - appendix to the balance sheet Form 5 - explanatory note - auditor's report confirming the reliability of the organization's financial statements, if they are in accordance with The current legislation is subject to mandatory audit.
An organization may provide additional information accompanying financial statements if the executive body considers it useful for interested users when making economic decisions.
It reveals the dynamics of the most important economic and financial indicators of the organization’s activities over a number of years, the planned development of the organization, the expected capital and long-term financial investments, the policy regarding borrowed funds, and other information. Individual indicators included in the sample application form to the balance sheet can be presented as independent forms of financial statements or included in an explanatory note.
When an organization discloses information about its assets as fixed assets, intangible assets, and profitable investments in tangible assets in the explanations to the balance sheet and profit and loss statement, data on the initial replacement cost of these assets and accrued depreciation is provided separately. Appendix to the balance sheet Form 5 consists of seven sections, which reflect data on the movement of borrowed funds, accounts payable and receivable, depreciable property, sources of funds for financing investments, financial investments, expenses, ordinary activities, and social indicators.
The Fixed Assets table is a transcript of the Fixed Assets line of the balance sheet. In Form 5, fixed assets are reflected in the traditional classification by type buildings, structures and transmission devices machines and equipment vehicles production and household equipment draft livestock productive livestock perennial plantings other types of fixed assets land plots and environmental management facilities capital investments for radical land improvement.
Information on depreciation of fixed assets is presented in Form 5 in less detail than information on the cost of the objects themselves. Only the amounts of depreciation of buildings and structures, machinery, equipment and vehicles are reflected separately. Accumulated depreciation at the beginning and end of the reporting year for all other types of fixed assets is reflected in the other line. Data on the amounts of accumulated depreciation on leased property of lessor enterprises is reflected not in this table, but separately in the breakdown table Profitable Investments in Material Assets. eleven.
End of work -
This topic belongs to the section:
fixed asset accounting
Consequently, the most important accounting objects in an industrial enterprise are fixed and working capital in their movement. The importance of fixed assets in social production is determined by what.. The purpose of writing the work is to consider issues of accounting for fixed assets, consolidating theoretical knowledge and acquiring..
If you need additional material on this topic, or you did not find what you were looking for, we recommend using the search in our database of works:
What will we do with the received material:
If this material was useful to you, you can save it to your page on social networks:
| Tweet |
All topics in this section:
Theoretical and methodological foundations of accounting for fixed assets
Theoretical and methodological foundations of accounting for fixed assets. Fixed assets, problems of accounting for fixed assets. According to the Tax Code of the Russian Federation, adopted by the State Duma on July 16, 1998 under
Classification and valuation of fixed assets
Classification and valuation of fixed assets. In organizing the accounting of fixed assets, their classification and evaluation are important, which has a direct impact on the amount of depreciation and depreciation, incl.
Documents for registration of movement of fixed assets
Documents for registration of movement of fixed assets. When accounting for fixed assets, their movement is documented using standard documents, the forms of which are approved by the Resolution of the State Statistics Committee of the Russian Federation dated 2
Sources of formation of fixed assets. The initial formation of fixed assets in an organization depends on its form of ownership. In joint-stock companies, the receipt of
Accounting for the availability of fixed assets
Accounting for the availability of fixed assets. Each fixed asset item accepted for registration is assigned an inventory number. It is retained for the entire period of operation of the object and is indicated on it by
Accounting for the movement of fixed assets
Accounting for the movement of fixed assets. The movement of fixed assets from one structural unit of a workshop or department of a given organization to others is issued with an invoice for internal movement
Synthetic accounting of the formation and availability of fixed assets
Synthetic accounting of the formation and availability of fixed assets. Accounting for the presence and movement of fixed assets accepted onto the organization’s balance sheet is kept on the active account 01 Fixed assets. Buildings, cars
Inventory and revaluation of fixed assets
Inventory and revaluation of fixed assets. The procedure for conducting an inventory of fixed assets and reflecting its results in accounting is regulated by the Methodological Guidelines for Inventory
Accounting for the use of fixed assets
Accounting for the use of fixed assets. Effective use of fixed assets is one of the most important conditions successful work economic entity. Ensuring the maximum possible load
In 1C Accounting 8.3 there are several ways to generate OS reports:
- Standard reports;
- Unified forms;
- Registers tax accounting;
- Universal report.
In Fig. 1 we see an example of a standard report, this is for account 01.
In addition to turnover and balances, this report can display additional data, for example, serial and inventory numbers. To do this, you need to go to the “Show settings” tab and add the necessary indicators and fields (Fig. 2). Additional fields can be displayed either in separate columns or in one. All 1C reports are configured in the same way.
Unified forms
Unified reports are located on the asset and asset accounting tab (Fig. 3).
The “ ” report is intended for accounting for fixed assets of small enterprises (Fig. 4).
In this report, you can configure a filter by location, departments and materially responsible persons (Fig. 5).
To analyze accrued depreciation, use the “Depreciation Sheet” report (Fig. 6).
Get 267 video lessons on 1C for free:
Tax accounting registers
Tax accounting registers can also be used to display information on fixed assets and intangible assets (Fig. 7).
An example of such a report is presented in Fig. 8.
Universal report in 1C
Another way to display the necessary information is to use a universal report (you can read more about it in the article). This report is based on register data. Which registers contain the necessary information can be seen by the movements that a particular document makes.
Let's consider the movements of the document “Acceptance for accounting of fixed assets” (Fig. 9).
There are many registers, let’s select the “OS location” information register and use it as an example to build a universal report (All functions – Reports – Universal report).
To generate a report, you first need to select a data storage object, in our case it is . Then select the register itself - “OS location”. Finally, we select the indicators: organization, MOL, fixed asset, period and registrar.
Chapter 5. Reporting on fixed assets 5.1. Calculation of the average annual value of property for tax purposes
Clause 4 of Art. 376 of the Tax Code of the Russian Federation stipulates that the average annual value of property for a tax (reporting) period is determined as the quotient of dividing the amount obtained by adding the values of the residual value of property on the 1st day of each month of the tax (reporting) period and on the 1st day following tax (reporting) period of the month, by the number of months in the tax (reporting) period, increased by one.
Example.
The organization had property on its balance sheet, the residual value of which was as of:
In accordance with the calculation procedure established by clause 4 of Art. 376 of the Tax Code of the Russian Federation, the average value of property was:
1) for the first quarter of the reporting year. – 900,000 rub. [(1,000,000 rub. + 900,000 rub. + 600,000 rub. + 1,100,000 rub.): (3 months (January-March) + 1)];
2) for the first half of the reporting year – 1,142,857 rubles. [(1,000,000 rub. + 900,000 rub. + 600,000 rub. + 1,100,000 rub. + 1,300,000 rub. + 1,500,000 rub. + 1,600,000 rub.): (6 months (January-June) + 1)];
3) for 9 months of the reporting year. – 1220000 rub. [(1,000,000 rub. + 900,000 rub. + 600,000 rub. + 1,100,000 rub. + 1,300,000 rub. + 1,500,000 rub. + 1,600,000 rub. + 1,500,000 rub. + 1,400,000 rub. + 1,300,000 rub.): (9 months (January- September) + 1)].
The average annual value of the organization's property for the reporting year was 1,307,692 rubles. [(1,000,000 rub. + 900,000 rub. + 600,000 rub. + 1,100,000 rub. + 1,300,000 rub. + 1,500,000 rub. + 1,600,000 rub. + 1,500,000 rub. + 1,400,000 rub. + 1,300,000 rub. + 1,200,000 rub. + 170 0000 RUR + RUB 1,900,000): (12 months (January-December) + 1)].
5.2. Inventory of fixed assets
In accordance with Art. 12 Federal Law dated November 21, 1996 N 129-FZ “On Accounting” (hereinafter referred to as Law N 129-FZ), before drawing up annual financial statements, all organizations are required to conduct an inventory of property and liabilities. The procedure for its implementation is determined by the Methodological Guidelines for the Inventory of Property and Financial Liabilities, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 (hereinafter referred to as Order No. 49).
For inventory purposes, property includes: fixed assets, intangible assets, financial investments, inventories, finished products, goods, cash, other inventories and other financial assets.
Inventory is subject to both property belonging to the organization and those in custody, leased, etc.
To carry out inventories, the organization must create a permanent inventory commission, the composition of which is approved by the head.
Based on the results of the inventory, inventory lists or inventory acts are drawn up in at least two copies, which indicate information about the actual availability of property and the reality of the recorded financial obligations.
If discrepancies are identified between inventory data and accounting data, then it is necessary to draw up a matching statement that reflects shortages and surpluses. For values that do not belong to the organization, but are listed in the accounting records (those in safekeeping, rented, received for processing), separate matching statements are compiled.
Clause 28 of the Regulations on Maintaining Accounting and Financial Reporting, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n, determines the procedure for reflecting in the accounting accounts discrepancies identified during the inventory between the actual availability of property and accounting data:
a) surplus property is accounted for at market value on the date of the inventory, and the corresponding amount is credited to the financial results of a commercial organization or the increase in income of a non-profit organization;
b) shortage of property and its damage within the limits of natural loss norms are attributed to production or distribution costs (expenses), in excess of norms - at the expense of the guilty persons. If the perpetrators are not identified or the court refuses to recover damages from them, then losses from the shortage of property and its damage are written off to the financial results of a commercial organization or an increase in expenses for a non-profit organization.
Mutual offset of surpluses and shortages as a result of regrading can be allowed only as an exception for the same audited period, from the same audited person in relation to inventory items of the same name and in identical quantities. In the case when, when setting off shortages with surpluses by re-grading, the value of the missing values is higher than the value of the values found in surplus, this difference in value is attributed to the guilty parties.
It is necessary to pay attention that natural loss within the limits of norms is determined only after offsetting the shortages of valuables with surpluses due to re-grading.
In accordance with the Chart of Accounts, account 94 “Shortages and losses from damage to valuables” is provided to reflect shortages. The debit of account 94 reflects:
– for missing or completely damaged inventory items – actual cost;
– for missing or completely damaged fixed assets – residual value;
– for partially damaged material assets – the amount of determined losses.
Let's consider the features of inventory of certain types of values and obligations.
In accordance with Order No. 49, an inventory of fixed assets can be carried out once every three years. During the inventory, it is necessary to compare not only the actual presence of these objects, but also the compliance of the technical documentation on them with accounting data. For example, an additional floor was added to the building, but the increase in book value was not reflected in the accounting records. In such a situation, the commission must, using the relevant documents, determine the amount of increase in the book value of the object and provide data on the changes made in the inventory. In accounting for this amount, it is necessary to make an entry in the debit of account 01, credit of account 91 for the amount of capital investments made. When making an inventory of fixed assets, an inventory of fixed assets is used (Form N INV-1).
5.3. Property tax
The property tax of organizations is a regional tax, which is established by Ch. 30 Tax Code of the Russian Federation. If there is no such law in your region, you do not need to pay tax.
The objects of taxation on the property of organizations are real estate objects that meet the characteristics of fixed assets established in clause 2 Guidelines By accounting fixed assets approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n.
Property tax is paid on the residual value of fixed assets.
Fixed assets include property that is used as a means of labor for more than one year (for example, buildings, equipment, computer equipment, vehicles, etc.).
The residual value of the property is calculated using the formula:
Initial cost of fixed assets , reflected on accounts 01 and 03 – Depreciation on fixed assets reflected on account 02 = Residual value of fixed assets
For some fixed assets, depreciation rather than depreciation is charged. These fixed assets are listed in clause 17 of PBU 6/01. When calculating tax, the residual value of such property is determined as follows:
Initial cost of fixed assets reflected in accounts 01 and 03 – Depreciation of fixed assets reflected in off-balance sheet account 010 = Residual value of property
It is calculated using the following formula:
(Residual value of property at the beginning of the reporting year + Residual value of property at the beginning of each month within the reporting period + Residual value of property at the beginning of the month following the reporting (tax) period) / Number of months in the reporting (tax) period + 1 = Average annual value of property for the reporting (tax) period
When taxing, it is necessary to take into account that machines and equipment that do not require installation (vehicles, construction mechanisms, etc.), as well as machines and equipment that require installation, but are intended for stock (reserve) in accordance with technological and other requirements , are accepted for accounting as fixed assets on the basis of a certificate of acceptance and transfer of fixed assets approved by the head of the organization (clause 39 of the Guidelines for accounting of fixed assets).
For tax purposes, fixed assets do not include finished products in the warehouses of manufacturing organizations, goods in the warehouses of organizations engaged in trading activities, as well as capital and financial investments, which are not covered by clause 3 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6 /01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n.
The tax base for the property tax of organizations is determined as the average annual value of property recognized as an object of taxation and taken into account for the purposes of calculating property tax at its residual value, formed in accordance with the accounting rules.
Thus, when assessing fixed assets for tax purposes, the rules for calculating depreciation charges provided for by PBU 6/01 (four methods) are applied. In addition, from January 1, 2002, for newly introduced fixed assets, the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1, can be applied.
Fixed assets accounted for in accordance with the established accounting procedure on the off-balance sheet accounts of an organization are not recognized as subject to property tax.
According to sub. 1 clause 4 art. 374 of the Tax Code of the Russian Federation, land plots and other environmental management objects (water bodies and other natural resources) are not objects of taxation. When applying this norm of the Tax Code of the Russian Federation, it is necessary to proceed from the provisions of Art. 1, clause 3, art. 4 of the Federal Law of January 10, 2002 N 7-FZ “On Environmental Protection”.
Buildings and artificial structures erected by humans (for example, a dam) are not subject to taxation.
In accordance with sub. 2 clause 4 art. 374 Tax Code of the Russian Federation not recognized The object of taxation is property owned by the right of economic management or operational management to federal executive authorities, in which military and (or) equivalent service is legally provided for, used by these authorities for the needs of defense, civil defense, security and law enforcement in Russian Federation. When applying this norm of the Tax Code of the Russian Federation, one should be guided by Art. 2 of the Federal Law of March 28, 1998 N 53-FZ “On Military Duty and Military Service.”
Institutions included in the system of the above-mentioned federal executive authorities (laboratories, research institutions, computer centers and other organizations and unitary enterprises) pay corporate property tax in the generally established manner.
Changes to PBU 6/01 have led to the fact that from January 1, 2006, property accounted for in account 03 is subject to property tax. First of all, this change concerns, of course, leasing companies, which most actively use account 03 (it reflects the value of the leased property).
So, from January 1, 2006, the residual value of assets recorded in account 03 must be included in the tax base for property tax by all organizations. This means that when calculating the tax base for property tax in 2006, it is necessary to include the property recorded on account 03. It does not matter when this property was acquired (accepted for accounting) before January 1, 2006 or after this date (Letter of the Ministry of Finance of Russia dated February 14, 2006 N 03-06-01-04/36).
For profit tax purposes, when classifying property as fixed assets, taxpayers must be guided by the norms of Chapter. 25 Tax Code of the Russian Federation.
The requirements enshrined in Art. Art. 256 and 257 of the Tax Code of the Russian Federation, practically do not differ from the criteria established by accounting legislation.
Considering that in Chap. 30 of the Tax Code of the Russian Federation does not define the mechanism for calculating and paying tax in cases of creation, reorganization, liquidation of an organization, and the Ministry of Finance of Russia and the Federal Tax Service of Russia gave different consultations on this issue, we draw attention to the Letter of the Ministry of Finance of Russia dated December 30, 2004 N 03-06-01-02/ 26, which guides the tax authorities and which sets out the following.
According to paragraph 4 of Art. 376 of the Tax Code of the Russian Federation, the average annual (average) value of property recognized as an object of taxation for the tax (reporting) period is determined as the quotient of dividing the amount obtained by adding the values of the residual value of the property on the 1st day of each month of the tax (reporting) period and 1- e is the number of months following the tax (reporting) period, by the number of months in the tax (reporting) period, increased by one.
The Russian Ministry of Finance explained that when calculating the average annual (average) value of property for organizations (or their separate divisions) created or liquidated during the tax (reporting) period, the general procedure contained in paragraph 4 of Art. 376 of the Tax Code of the Russian Federation, taking into account the provisions of Art. 379 of the Tax Code of the Russian Federation, which is determined by the following.
Article 379 of the Tax Code of the Russian Federation establishes that the tax period is the calendar year, and the reporting periods are the first quarter, six months and 9 months of the calendar year.
Considering that the tax base for property tax is the average annual (that is, the average for a calendar year, and not the average for the period of activity of an organization or its separate division that has a separate balance sheet) value of the organization’s property, then when determining it and when establishing the average value of property, the total number of months in the calendar year is taken into account, as well as in the corresponding reporting period (that is, in the quarter, half-year and 9 months of the calendar year).
A similar procedure for determining the average annual (average) value is applied when removing or placing on the balance sheet of an organization during the tax (reporting) period of property for which the tax base in accordance with paragraph 1 of Art. 376 of the Tax Code of the Russian Federation is determined separately.
As follows from the provisions of paragraph 4 of Art. 376 of the Tax Code of the Russian Federation, the basis for determining the tax base (average annual value of property) for the property tax of organizations and charging the tax is the presence on the balance sheet of the organization of property recognized as an object of taxation in accordance with Art. 374 of the Tax Code of the Russian Federation, as of the 1st day of each month of the tax period and on the 1st day of the month following the tax period.
5.4. Analysis of the organization's assets
When analyzing the use of production factors and the results of an organization’s activities, it is necessary to initially study the state and use of the organization’s production assets, since increasing production efficiency primarily depends on them.
Data sources for analyzing the condition and use of fixed assets are the following forms:
N 1 “Balance Sheet”;
N 2 “Profit and Loss Statement”;
N 5 “Appendix to the Balance Sheet”.
If necessary, and for a more qualitative analysis, organizations can use statistical reporting forms.
Various analysis methods are used to analyze fixed assets.
Analysis of the security of the organization and its structural divisions serves to study the organization's need for fixed assets for full production, identify the actual availability of fixed assets, determine the condition of fixed assets and evaluate their use.
An analysis of the influence of production factors associated with the acquisition and use of fixed assets in the form of working machines on the volume of production shows:
– increase in the number of working machines by 5 pcs. led to an increase in production volume by 20,000 pcs. (140,000 pcs. - 120,000 pcs.);
– reduction in the operating time of the working machine by 12 hours. led to a decrease in the number of manufactured products by 8400 pcs. (131600 pcs. – 140000 pcs.);
– increasing the productivity of one working machine by 5 units. contributed to an increase in production volume by 32,900 units. (164500 pcs. - 131600 pcs.).
For a qualitative analysis of the organization's provision with fixed assets, it is advisable to analyze the very structure of fixed production assets at the beginning and end of the reporting year, determining the absolute deviation and identifying, by specific gravity, specific reasons for changes in the composition of the above fixed assets. For this purpose, you can use synthetic, analytical and operational-technical accounting registers. In this case, all sources of receipt of fixed assets are subject to analysis: commissioning of new fixed assets; acquisition of used fixed assets; free receipt of fixed assets; rental of fixed assets; revaluation of fixed assets; fixed assets identified during inventory. The value of fixed assets decreases as a result of their disposal due to moral and physical wear and tear, sale, gratuitous transfer to other organizations, markdown, transfer to long-term lease, emergency situations.
At analysis of the qualitative condition of fixed assets checks the implementation of the preventive maintenance system developed and approved in the organization, taking into account technical characteristics fixed assets, conditions of their operation and other reasons.
The level of physical depreciation of fixed assets is determined through the wear coefficient (CI) using the formula:
To analyze and evaluate the organization’s provision with production equipment and the effectiveness of its use, To assess the use of available equipment, it is compared with installed equipment, and then with operating equipment, since in practice, not all available equipment can be installed, and all installed equipment can be operated. In this regard, the utilization rates of available and installed equipment are determined as follows:
– coefficient of use of available equipment, as the quotient of dividing the amount of operating equipment by the amount of available equipment;
– utilization rate of installed equipment – by dividing the amount of operating equipment by the amount of installed equipment.
One of the indicators of analysis of fixed assets is capital productivity, determined based on the volume of products produced and the average annual cost of fixed assets. The indicator of capital intensity of fixed assets is, in essence, the inverse of the indicator of capital productivity, but these taken together act as general indicators and characterize the use of fixed assets.
The impact of changes in the structure of fixed assets on the value of capital productivity can be identified if, for example, the following calculation is made:
The above formula for calculating capital productivity allows you to determine what impact the following factors have on the capital productivity indicator:
– the active part of fixed assets based on the total cost of fixed assets;
– the share of machinery and equipment in the total cost of the active part of machinery and equipment;
– equipment replacement rate;
– cost of a unit of equipment;
– duration of machine shift;
– production of products per machine-hour of equipment operation;
– duration of the analysis period, calculated in days.
Calculation of the efficiency of use of fixed assets can also be made taking into account changes in the level of specialization of the organization, the utilization rate of the average annual capacity, the share of the active part of fixed assets in their total cost, and the capital productivity of the active part of fixed assets, calculated by capacity. The formula for calculating capital productivity in this case is as follows:
When calculating the capital productivity indicator of fixed assets, not only the organization’s own fixed assets are taken into account, but also leased and other fixed assets involved in production. It is believed that the greatest efficiency in the use of fixed assets is achieved if the increase in the volume of manufactured and sold products is higher than the relative increase in the value of fixed assets over the period of the analysis.
An increase in capital productivity of fixed assets contributes to their relative savings and an increase in production volume.
A qualitative analysis of the state of fixed assets and their use makes it possible to assess the effectiveness of the use of the active and passive parts of the means of labor and, on their basis, to calculate reserves for increasing production output and capital productivity.
One of the reserves for increasing production output is the growth of capital productivity, which contributes to an increase in production volume and a reduction in the average annual balances of fixed production assets.
The capital productivity growth reserve is determined as follows:
RFO = (Actual volume of output + Reserve for increasing production) / (Actual cost of fixed production assets + Additional amount of fixed assets required to develop reserves for increasing production output) + Reserve for reducing the balance of fixed assets by leasing unused fixed assets as a result their unsuitability - (Volume of actual production / Actual cost of fixed production assets
When analyzing the growth (decrease) in the level of capital productivity, it is necessary to pay attention to changes in the implementation plan for measures to implement the achievements of scientific and technological progress, since the growth rate of production volume due to the implementation of achievements of scientific and technological progress, divided by the average annual cost of fixed production assets, determines the growth rate or a decrease in capital productivity.
5.5. Documentation of operations for accounting of fixed assets
All business operations carried out by the organization, in accordance with Art. 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”, must be documented with supporting documents. Accounting for fixed assets is carried out on the basis of primary documents.
Primary accounting document – written evidence of a business transaction, having legal force and not requiring further explanation and detail.
Primary accounting documents are accepted for accounting if they are compiled in accordance with the form contained in the albums of unified forms of primary accounting documentation. By Resolution No. 7 of January 21, 2003 “On approval of unified forms of primary accounting documentation for accounting of fixed assets,” the State Statistics Committee of the Russian Federation approved unified forms of primary accounting documentation for accounting of fixed assets. These forms of primary accounting documentation apply to organizations of all forms of ownership operating on the territory of the Russian Federation. The exception is credit and budget institutions.
Currently, the following forms for accounting of fixed assets are in effect:
In some cases, when receiving or disposing of fixed assets, none of the above unified forms is suitable for registering a business transaction. As an example, we can cite a situation where the lessee organization receives a fixed asset under a leasing agreement, the accounting of which is kept on the lessor’s balance sheet. The receipt of such a fixed asset cannot be documented using any of the standardized forms for accounting for fixed assets. In this case, acceptance of a fixed asset received under a leasing agreement should be carried out on the basis of a document drawn up in any form indicating all the necessary details provided for in Art. 9 of the Federal Law of November 21, 1996 N129-FZ “On Accounting”.
To include objects in fixed assets and record their commissioning, as well as when objects are disposed of from fixed assets, the following documents are provided:
1) Certificate of acceptance and transfer of fixed assets (except for buildings, structures) (Form N OS-1);
2) Certificate of acceptance and transfer of a building (structure) (Form N OS-1a);
3) Certificate of acceptance and transfer of groups of fixed assets (except for buildings, structures) (Form N OS-1b).
The acts are approved by the heads of the recipient organization and the donating organization and are drawn up in at least two copies. The act must be accompanied by technical documentation related to this fixed asset item.
The act of acceptance and transfer of fixed assets consists of three sections.
The first section is filled out based on the data of the transmitting party. For objects of fixed assets that were in operation, it indicates the date of commissioning, the actual useful life, the amount of accrued depreciation, and the residual value of the object. If a fixed asset item is purchased through a retail chain, this section is not completed.
The second section is filled out by the organization - the recipient of the fixed asset only in its copy and indicates in it the initial cost of the object, the useful life established by the organization, the method of calculating depreciation, and the depreciation rate.
The third section contains brief description object of fixed assets.
The act provides a section to reflect data on a fixed asset item owned by two or more organizations. Such data is recorded in proportion to the organization’s share in the common property right, while on the first page in the “For reference” section information about the participants in shared ownership is entered, indicating their share in the common property right. If the cost of acquisition of an item of fixed assets was expressed in foreign currency, this section contains information about the name of the foreign currency, its amount at the exchange rate of the Central Bank of the Russian Federation on the date selected in accordance with the requirements in force in the accounting system.
Data on the acceptance and exclusion of an object from fixed assets are entered into the inventory card or book of accounting of fixed assets (forms N OS-6, N OS-6a, N OS-6b).
To register and record the internal movement of fixed assets from one structural unit to another, the Invoice for the internal movement of fixed assets, Form N OS-2, is used.
The invoice is issued by the transferring unit in triplicate and signed by the responsible persons of the structural units of the recipient and the deliverer. The first copy is transferred to the accounting department, the second remains with the financially responsible person of the unit transferring the fixed asset, and the third copy is transferred to the unit receiving the fixed asset.
Data on the movement of fixed assets is entered into the inventory card or book of accounting for fixed assets (forms N OS-6, N OS-6a, N OS-6b).
To register fixed assets sent for repair, reconstruction or modernization, and to receive them back, a act on acceptance and transfer of repaired, reconstructed, modernized fixed assets, form N OS-3.
The act consists of two sections. The first contains information about the condition of the fixed asset at the time of transfer for repair, reconstruction, modernization; the second section contains information about the costs associated with the repair, reconstruction, and modernization of fixed assets.
The act is signed by members of the acceptance committee or a person authorized to accept fixed assets. If the repair was carried out by a third-party organization, then the act must be signed by a representative of this organization, but if the repair was carried out by a structural unit of the organization, then the representative of the structural unit that carried out the repair, reconstruction, modernization must put his signature on the act, approved by the head of the organization or his authorized person submitted to the accounting department.
If repairs, reconstruction and modernization are carried out by a third-party organization, the act is drawn up in two copies, the first copy remains with the organization, the second copy is transferred to the organization that carried out the repair, reconstruction, modernization.
Data on repairs, reconstruction, and modernization are entered into the inventory card for recording the fixed assets object (Form N OS-6).
In accordance with paragraph 68 of Methodological Instructions N 91n, in order to organize control over the timely receipt of fixed assets from repairs, it is recommended to rearrange inventory cards for these objects in the file cabinet into the group “Fixed assets under repair”. When a fixed asset item is received from repair, the inventory card is moved accordingly.
The write-off of fixed assets that have fallen into disrepair is documented with the following documents:
– Act on the write-off of fixed assets (except for vehicles) (Form N OS-4);
– Act on write-off of motor vehicles (form N OS-4a);
– Act on the write-off of groups of fixed assets (except for vehicles) (Form N OS-4b).
The acts are drawn up in two copies, signed by members of the commission appointed by the head of the organization, and approved by the head or his authorized person.
The first copy is transferred to the accounting department, the second copy remains with the person responsible for the safety of fixed assets, and is the basis for the delivery to the warehouse and sale of material assets and scrap metal remaining as a result of write-off.
If a vehicle is written off, a document confirming its deregistration with the State Road Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation is also submitted to the accounting department, along with the report.
Accounting for equipment received at the warehouse for the purpose of its subsequent use as an item of fixed assets is documented in the Certificate of Acceptance (Receipt) of Equipment (Form N OS-14). The act is drawn up in two copies by the commission authorized to accept fixed assets and approved by the manager or his authorized person.
In the event that upon arrival at the warehouse it is impossible to carry out high-quality acceptance of the equipment, a report is drawn up based on external inspection and is preliminary.
Qualitative and quantitative discrepancies with the documentary data of the organizations that supplied the equipment, as well as facts of damage and scrap, are reflected in the relevant acts in the prescribed manner.
The transfer of equipment for installation is formalized by the Certificate of Acceptance and Transfer of Equipment for Installation (Form N OS-15). If installation work is carried out by contract, the acceptance committee includes a representative of the contract installation organization. In this case, a separate act for the transfer of equipment for installation (Form N OS-15) is not drawn up. Upon receipt of equipment for safekeeping, the authorized representative of the installation organization signs directly on the report, and a copy of the report is given to him.
For equipment defects identified during installation, adjustment or testing, as well as based on inspection results, a report on identified equipment defects is drawn up (Form N OS-16).
Enrollment of installed and ready-to-use equipment into the organization's fixed assets is formalized using forms N OS-1 or N OS-1b.
Accounting for fixed assets for objects is carried out by the accounting service using the following documents:
1) inventory card for recording a fixed asset item (Form N OS-6);
2) inventory card for group accounting of fixed assets (form NOS-6a);
3) inventory book for accounting of fixed assets (form NOS-6b).
These documents are kept in the accounting department in one copy for each inventory item; entries in them upon acceptance and transfer are made on the basis of acts of acceptance and transfer of fixed assets (forms N OS-1, N OS-1a, N OS-1b) and accompanying documents (technical passports of manufacturers and other documents). Reception, movement of fixed assets within the organization, including reconstruction, modernization, major repairs, as well as their disposal or write-off are reflected in the inventory card (book) on the basis of relevant documents.
Inventory cards can be grouped in a file cabinet in accordance with the classification of fixed assets included in depreciation groups, approved by Resolution No. 1, and within sections, subsections, classes and subclasses - according to the place of operation (structural divisions of the organization).
An organization with a small number of fixed assets can record objects in an inventory book indicating the necessary information about fixed assets, by their types and locations.
The inventory card (inventory book) must contain:
– basic data about the fixed asset item, its useful life;
– a note about non-accrual of depreciation, if any;
– information about individual characteristics object.
If the organization has a large number of fixed assets at their location in structural divisions, they can be recorded in an inventory list or other relevant document. The inventory list must contain information about the number and date of the inventory card, the inventory number of the fixed asset item, the full name of the item, its original cost and information about the disposal or relocation of the item.
Inventory cards for fixed assets accepted for accounting, as well as for retired fixed assets, may be kept (until the end of the month) separately from the inventory cards of other fixed assets during the month.
Inventory card data is collectively verified monthly with data from synthetic accounting of fixed assets.
Accounting for fixed assets in inventory cards is carried out in rubles. It is allowed to keep records of fixed assets in inventory cards in thousands of rubles.
For fixed assets, the cost of which upon acquisition is expressed in foreign currency, the inventory cards also indicate the contract value in foreign currency.
The inventory card also reflects an adjustment to the initial cost of an item of fixed assets if, based on the results of completion, additional equipment, reconstruction and modernization of the item, a decision was made to increase its initial cost. In the event that reflecting adjustments is difficult, a new inventory card is opened instead, which reflects new indicators characterizing this object, however, the previously assigned inventory number is retained.
When applying unified forms of primary accounting documentation, it is necessary to be guided by the Procedure for using unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of the Russian Federation dated March 24, 1999 N 20 “On approval of the Procedure for using unified forms of primary accounting documentation.”
In accordance with this procedure, an organization can, if necessary, enter additional details into the unified forms of primary accounting documentation approved by the State Statistics Committee of the Russian Federation. However, all details of the unified forms of primary accounting documentation approved by the State Statistics Committee of the Russian Federation must remain unchanged (including code, form number, document name). Removing individual details from unified forms is not allowed.
Changes made must be documented in the relevant organizational and administrative document of the organization.
The formats of the forms indicated in the albums of unified forms of primary accounting documentation are recommended and are subject to change.
When producing blank products based on unified forms of primary accounting documentation, it is allowed to make changes in terms of expanding and narrowing columns and lines, adding lines and loose sheets for the convenience of placing and processing the necessary information.
If the form of the document to reflect any facts economic activity is not provided for in the album of unified forms; the primary accounting document can be developed by the organization independently. When developing the document, it is necessary to take into account the requirements of paragraph 13 of Regulation No. 34n, as well as Art. 9 of the Federal Law of November 21, 1996 N129-FZ “On Accounting”, which establish certain requirements for the preparation of the document. In particular, the primary accounting document will be accepted for accounting only if it contains the following mandatory details:
1. Name of the document. The name contains the content of a business transaction that must be reflected in accounting, and the organization’s accountant should not accept for accounting documents with an unclear name or no name at all, and also draw up such documents himself. Unified forms of primary accounting documents contain a “Form Code”, which is a seven-digit document number according to the All-Russian Classifier of Management Activities, which is printed in the upper right corner of the document. An independently developed document may not contain the “Form Code” attribute, however, in the case of processing the document using computer technology, the presence of this attribute is necessary and the coding system is developed by the organization independently.
2. Date of preparation of the document. This detail allows you to determine the specific date of the business transaction specified in the name of the document or in the document itself. The date is written in Arabic numerals as follows: at the beginning, the day and month are indicated, represented by two pairs of digits separated by a dot, then the year is indicated in four digits, for example, the date June 4, 2005 will be written as follows: 06/04/2005.
3. Name of organization, on behalf of which the document was drawn up, which allows you to determine whether the document belongs to a specific organization.
5. Measuring business transactions in physical and monetary terms. In general, natural, labor and monetary measures are used in accounting. With the help of natural meters, information is obtained about accounting objects in natural indicators, such as measures of length, weight, area, volume and others. Using labor meters:
– the amount of labor spent on the production of products, works and services is established;
– indicators such as labor productivity and compliance with production standards are determined;
- wages are calculated.
The monetary meter is a general one; it expresses all indicators of the financial and economic activities of the organization.
6. Names of positions of persons responsible for the execution of a business transaction and the correctness of its execution. As a rule, a specific employee of an organization carries out one or another type of business transaction on the basis of an established job description and indicating the position of the person who performed the operation serves to control the legality of the operation.
7. Personal signatures of these persons and their transcripts(including cases of creating documents using computer technology). note, in the transcript of the signature, initials should be put first, and only then the surname, for example: I.S. Petrov. If there is no person whose signature must appear on the document, the document can be signed instead by his deputy or the person performing the duties of the absent person; however, documents cannot be signed with a slash before the name of the position.
The list of persons authorized to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.
It should also be noted that in primary accounting documents, facsimile reproduction of the signatures of persons responsible for the correct execution of documents and business transactions is not allowed.
In addition to the mandatory details, additional details that are not mandatory can be entered into the document, such as the document number, the address of the organization, the basis for the business transaction, and others.
Self-created documents must reliably describe business transactions, provide users with necessary and reliable information, must be convenient for processing and storage, and must not duplicate other primary documents.
The head of the organization, in agreement with the chief accountant, must approve a list of persons who have the right to sign primary accounting documents, while the documents used to formalize business transactions with funds are signed by the head of the organization and the chief accountant or persons authorized by them.
Requirements of the chief accountant for documenting business transactions and submitting them to the accounting department necessary documents and information are mandatory for all employees of the organization. Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution.
Primary accounting documents must be drawn up at the time of a business transaction. If it is impossible to draw up a document immediately, it should be drawn up immediately after the completion of the business transaction.
The rules for filling out primary documents are contained in the Regulations on Documents and Document Flow in Accounting, approved by the USSR Ministry of Finance on July 29, 1983 N 105. Clause 2.8 of the said Regulations contains requirements that entries in primary accounting documents must be made in ink, crayon, and paste. ballpoint pens, with the help of writing machines, mechanization and other means that would ensure the safety of these records for the period of time established for their storage in the archive. Do not use a pencil for writing.
The reliability of the information contained in the documents, their timely and high-quality execution, and transmission for reflection in accounting are ensured by the officials who compiled and signed these documents.
The primary accounting document is considered finalized only if it is drawn up in the prescribed form, all its details are filled in, blank lines are crossed out, and the document is checked by the organization’s accounting staff.
For profit tax purposes in accordance with Art. 313 of the Tax Code of the Russian Federation, an organization must independently develop registers for tax accounting of depreciable fixed assets.
In the case when accounting and tax accounting of fixed assets is carried out in an organization in such a way that accounting data completely coincides with tax accounting data, the taxpayer does not need to maintain separate registers for tax accounting of fixed assets. For tax accounting purposes, you can use the data contained in the inventory card (book) (forms N OS-6, OS-6a, OS-6b), used for accounting purposes. At the same time, in order to comply with the requirements of Art. 313 of the Tax Code of the Russian Federation, the fact of using an inventory card (book) for the purposes of maintaining tax accounting of depreciable fixed assets must be reflected as an element of the organization’s accounting policy for tax purposes.
If the specifics of the organization’s activities lead to discrepancies between the accounting and tax accounting data for depreciable property, then in this case it is necessary to develop special registers for tax accounting of fixed assets.
To do this, you can, for example, use the inventory card form (OS-6), adding additional details to it to reflect tax accounting data. In this case, the accounting department will create a single inventory card for each object, which will simultaneously serve as a document for both accounting and tax accounting.
You can also take another route: develop a separate register for tax accounting of fixed assets for the purposes of tax accounting. To do this, you can use the recommendations of the Russian Ministry of Taxes or develop an appropriate register yourself.
At a minimum, the following information must be reflected in the tax accounting register of fixed assets:
– name of the object, its inventory number;
- Date of purchase;
– date of inclusion in depreciable property;
- initial cost;
– change in initial cost;
– useful life;
– change in useful life;
– method of calculating depreciation;
– use of special coefficients;
– direction of use of the object (necessary to resolve the issue of including depreciation in direct or indirect costs);
– suspension of depreciation accrual;
– date of disposal.
The procedure for tax accounting of fixed assets with detailed description registers used should be reflected in the Order on accounting policy organizations for tax purposes.
Options for accounting registers of fixed assets for organizations that do not maintain full accounting records
As is known, taxpayers using the simplified tax system have the right to limit themselves to accounting for fixed assets and intangible assets. This is stated in paragraph 3 of Art. 4 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”.
Organizations that prefer the traditional approach use the double entry method in accordance with the Chart of Accounts. Adherents of “simplified” accounting have to develop registers themselves. We offer you only options, which are in no way obligatory; perhaps someone will find it more convenient to use completely different forms, different from those proposed by us.
Table 1. Register for determining the residual value of a fixed asset
Table 2. Journal of receipt and disposal of fixed assets
Table 3. Summary statement for accounting of fixed assets
Fixed assets. Accounting and tax accounting Sergeeva Tatyana Yurievna
Chapter 5. Reporting on fixed assets
5.1. Calculation of the average annual value of property for tax purposes
Clause 4 of Art. 376 of the Tax Code of the Russian Federation stipulates that the average annual value of property for a tax (reporting) period is determined as the quotient of dividing the amount obtained by adding the values of the residual value of property on the 1st day of each month of the tax (reporting) period and on the 1st day following tax (reporting) period of the month, by the number of months in the tax (reporting) period, increased by one.
Example.
The organization had property on its balance sheet, the residual value of which was as of:
In accordance with the calculation procedure established by clause 4 of Art. 376 of the Tax Code of the Russian Federation, the average value of property was:
1) for the first quarter of the reporting year. – 900,000 rub. [(1,000,000 rub. + 900,000 rub. + 600,000 rub. + 1,100,000 rub.): (3 months (January-March) + 1)];
2) for the first half of the reporting year – 1,142,857 rubles. [(1,000,000 rub. + 900,000 rub. + 600,000 rub. + 1,100,000 rub. + 1,300,000 rub. + 1,500,000 rub. + 1,600,000 rub.): (6 months (January-June) + 1)];
3) for 9 months of the reporting year. – 1220000 rub. [(1,000,000 rub. + 900,000 rub. + 600,000 rub. + 1,100,000 rub. + 1,300,000 rub. + 1,500,000 rub. + 1,600,000 rub. + 1,500,000 rub. + 1,400,000 rub. + 1,300,000 rub.): (9 months (January- September) + 1)].
The average annual value of the organization's property for the reporting year was 1,307,692 rubles. [(1,000,000 rub. + 900,000 rub. + 600,000 rub. + 1,100,000 rub. + 1,300,000 rub. + 1,500,000 rub. + 1,600,000 rub. + 1,500,000 rub. + 1,400,000 rub. + 1,300,000 rub. + 1,200,000 rub. + 170 0000 RUR + RUB 1,900,000): (12 months (January-December) + 1)].
From the book Accounting author Melnikov IlyaACCOUNTING FOR VAT ON RECEIVED FIXED ASSETS AND INTANGIBLE ASSETS VAT accounting for acquired fixed assets and intangible assets is carried out on accounts 19 “Value added tax on acquired assets” and 68 “Calculations with the budget”, subaccount 1 “Calculations for
From the book Accounting in Insurance author Krasova Olga SergeevnaChapter 10 ACCOUNTING REPORTING TYPES AND COMPOSITION OF REPORTING Accounting reporting is a system of indicators that objectively reflect the results of an organization’s economic activities for a specific period. Accounting statements complete all accounting work. She
From the book Accounting in Trade author Sosnauskiene Olga Ivanovna3.13 Accounting statements and reporting submitted in the manner of supervision by insurance organizations When an insurance organization develops accounting reporting forms for presentation based on sample forms, they use General requirements to accounting
From the book Balancing: tutorial author Zabbarova Olga AlekseevnaChapter 8. Reporting in a trade organization
From the book Formation financial result in accounting author Berdyshev Sergey NikolaevichChapter 4 Consolidated financial statements
From the book Accounting policies of organizations for 2012: for the purposes of accounting, financial, management and tax accounting author Kondrakov Nikolay PetrovichChapter 4. Accounting statements
From the book 25 provisions on accounting author Team of authors3.2. Elements of accounting policy for fixed assets In relation to fixed assets, the organization's accounting policy reflects the following elements: methods of calculating depreciation; the value of the acceleration coefficient when calculating depreciation on fixed assets using the method
From the book 1C: Management small company 8.2 from scratch. 100 lessons for beginners author Gladky Alexey Anatolievich3.2.2. The value of the acceleration coefficient when calculating depreciation on fixed assets using the reducing balance method. In accordance with clause 19 of PBU 6/01 (as amended by Order of the Ministry of Finance of Russia dated December 12, 2005 No. 147 n), organizations received the right to set the value of the coefficient
From book Individual entrepreneur: accounting and taxation different types activities author Vislova Antonina Vladimirovna3.2.7. Cost limit for classifying objects as fixed assets or inventories In accordance with clause 5 of PBU 6/01, assets in respect of which the conditions are met that allow them to be taken into account as fixed assets, costing no more than 40
From the book How to Prepare a Balance Sheet author Vitkalova Alla PetrovnaChapter III Accounting statements Article 13. Composition of financial statements1. All organizations are required to prepare financial statements based on synthetic and analytical accounting data.2. Financial statements of organizations, with the exception of reporting
From the book Organizational Expenses: Accounting and Tax Accounting author Utkina Svetlana AnatolyevnaLESSON 66. Reporting on the company's funds The program provides the ability to customize and generate a visual report on the company's funds. To switch to the appropriate mode, select the section in the action panel Cash paragraph
From the book Fixed Assets. Accounting and tax accounting author Sergeeva Tatyana YurievnaChapter 10 Financial and management reporting of the enterprise The program "1C: Management of a small company 8.2" implements extensive functionality on the formation of the most diverse financial and management reporting enterprises. In this chapter's lessons
From the author's bookChapter 4. Individual entrepreneur reporting
From the author's bookCHAPTER 1. ACCOUNTING REPORTING AS A SOURCE OF INFORMATION FOR MANAGEMENT PURPOSES 1.1. Accounting statements in the accounting information system: its composition, qualitative characteristics and objectives Information system for supporting financial and economic management
From the author's bookDepreciation on temporarily unused fixed assets In 2005, the Ministry of Finance of Russia (letter dated May 6, 2005 No. 03-03-01-04/1/236) officially spoke out about the calculation of depreciation on temporarily unused fixed assets, confirming as a general rule that fact , What
From the author's book4.10. Calculation of depreciation on fixed assets used in an aggressive environment. Depreciable property, in accordance with Art. 256 of the Tax Code of the Russian Federation, property, results of intellectual activity and other objects of intellectual property that
