Ministry of Finance of the Russian Federation. The Ministry of Finance increased the tax base Accounting regulation 6 01

I. General provisions

1. This Regulation establishes the rules for the formation in accounting of information on fixed assets of the organization. Organization is hereinafter referred to as entity according to the legislation of the Russian Federation (with the exception of credit institutions and public institutions).

2. Excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n.

3. This Regulation does not apply to:

• machines, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activity;
• items handed over for installation or to be installed, which are in transit;
• capital and financial investments.

4. The asset is accepted by the organization to accounting as property, plant and equipment if the following conditions are met simultaneously:

• a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;
• b) the object is intended to be used for a long time, i.e. a period of more than 12 months or a normal operating cycle if it exceeds 12 months;
• c) the organization does not assume the subsequent resale of this object;
• d) the object is able to bring the organization economic benefits(income) in the future.

A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization(including in entrepreneurial activity carried out in accordance with the legislation of the Russian Federation) for the management needs of a non-profit organization, and also if the conditions established in subparagraphs "b" and "c" of this paragraph are met.
Term beneficial use is the period during which the use of fixed assets brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of using this object.
(clause 4 as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

5. Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer equipment, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.
Fixed assets also include: capital investments for radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land, objects of nature management (water, subsoil and other natural resources).
Fixed assets intended solely to be provided by the organization for a fee for temporary possession and use or for temporary use in order to generate income are reflected in accounting and financial statements as part of profitable investments v material values.
Assets in respect of which the conditions provided for in paragraph 4 of this Regulation are met, and with a value within the limit established in accounting policy organizations, but not more than 20,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories. In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

6. The accounting unit of fixed assets is an inventory object. An inventory item of fixed assets is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole and designed to perform a specific job. A complex of structurally articulated items is one or more items of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each item included in the complex can perform its functions only as part of the complex, and not independently.
If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory object.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
An object of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in common property.

1. Approve the attached Regulation on accounting "Accounting for fixed assets" PBU 6/01.

2. Recognize invalid the Order of the Ministry of Finance of the Russian Federation dated September 3, 1997 N 65n "On approval of the Regulation on accounting "Accounting for fixed assets" PBU 6/97" (The order was registered with the Ministry of Justice of the Russian Federation dated January 13, 1998 N 1451) and paragraph 1 of the Regulations legal acts on accounting, approved by the Order of the Ministry of Finance of the Russian Federation of March 24, 2000 N 31n (the Order was registered with the Ministry of Justice of the Russian Federation on April 26, 2000, registration number 2209).

3. To put this Order into effect starting from the financial statements of 2001.

Minister
A.L. KUDRIN

APPROVED
Order of the Ministry of Finance
Russian Federation
dated 30.03.2001 N 26n

REGULATION ON ACCOUNTING "ACCOUNTING OF FIXED ASSETS" PBU 6/01

I. General provisions

1. This Regulation establishes the rules for the formation in accounting of information on fixed assets of the organization. An organization is hereinafter understood as a legal entity under the laws of the Russian Federation (except for credit institutions and state (municipal) institutions). (as amended by the Order of the Ministry of Finance of the Russian Federation of October 25, 2010 N 132n)

2. The item is excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

3. This Regulation does not apply to:

machinery, equipment and other similar items listed as finished products in the warehouses of organizations - manufacturers, as goods - in the warehouses of organizations engaged in trading activities;

items handed over for installation or to be installed, which are in transit;

capital and financial investments.

4. An asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:

a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;

b) the object is intended to be used for a long time, i.e. a period of more than 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not assume the subsequent resale of this object;

d) the object is capable of bringing economic benefits (income) to the organization in the future.

A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation), for management needs non-profit organization, as well as if the conditions established in subparagraphs "b" and "c" of this paragraph are met.

The useful life is the period during which the use of an item of property, plant and equipment brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of using this object. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

5. Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.

Fixed assets also include: capital investments for radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land plots, nature management objects (water, subsoil and other natural resources).

Fixed assets intended exclusively to be provided by an organization for a fee for temporary possession and use or for temporary use in order to generate income are reflected in accounting and financial statements as part of profitable investments in material assets. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

Assets in respect of which the conditions provided for in paragraph 4 of this Regulation are met, and with a value within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories. In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement. (as amended by the Orders of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n, of December 24, 2010 N 186n)

6. The accounting unit of fixed assets is an inventory item. An inventory item of fixed assets is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole and designed to perform a specific job. A complex of structurally articulated items is one or more items of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each item included in the complex can perform its functions only as part of the complex, and not independently.

If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory object. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

An object of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in the common property.

II. Valuation of fixed assets

7. Fixed assets are accepted for accounting according to original cost.

8. The initial cost of fixed assets acquired for a fee is the amount of the organization's actual costs for the acquisition, construction and manufacture, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

The actual costs for the acquisition, construction and manufacture of fixed assets are:

the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use; (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

amounts paid to organizations for the implementation of work under the contract building contract and other contracts;

amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;

customs duties and customs fees; (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

non-refundable taxes, government duty paid in connection with the acquisition of an item of fixed assets; (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

remuneration paid to an intermediary organization through which an object of fixed assets was acquired;

other costs directly related to the acquisition, construction and manufacture of fixed assets. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

General business and other similar expenses are not included in the actual costs for the acquisition, construction or manufacture of fixed assets, except when they are directly related to the acquisition, construction or manufacture of fixed assets.

8.1. An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may determine the initial cost of fixed assets: (as amended by the Order of the Ministry of Finance of the Russian Federation of May 16, 2016 N 64n)

a) when they are purchased for a fee - at the price of the supplier (seller) and installation costs (if there are such costs and if they are not included in the price); (as amended by the Order of the Ministry of Finance of the Russian Federation of May 16, 2016 N 64n)

b) during their construction (manufacturing) - in the amount paid under construction contracts and other contracts concluded for the purpose of acquiring, constructing and manufacturing fixed assets. (as amended by the Order of the Ministry of Finance of the Russian Federation of May 16, 2016 N 64n)

At the same time, other costs directly related to the acquisition, construction and manufacture of an item of fixed assets are included in expenses for ordinary species activities in their entirety in the period in which they are incurred. (as amended by the Order of the Ministry of Finance of the Russian Federation of May 16, 2016 N 64n)

9. The initial cost of fixed assets contributed to the authorized (reserve) capital of an organization is their monetary value agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

10. The initial cost of fixed assets received by an organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting as investments in fixed assets. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

11. The initial cost of fixed assets received under contracts providing for the fulfillment of obligations (payment) is not in cash, the value of the values ​​transferred or to be transferred by the organization is recognized. The value of valuables transferred or to be transferred by an entity is based on the price at which, in comparable circumstances, the entity would normally charge similar items of value.

If it is impossible to establish the value of the valuables transferred or to be transferred by the organization, the cost of fixed assets received by the organization under agreements providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the cost at which similar items of fixed assets are acquired in comparable circumstances.

12. The initial cost of fixed assets, accepted for accounting in accordance with paragraphs 9, 10 and 11, is determined in relation to the procedure given in paragraph 8 of this Regulation. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

13. Capital investments in perennial plantations, for radical improvement of land are included in fixed assets annually in the amount of costs related to the areas accepted for operation in the reporting year, regardless of the date of completion of the entire complex of works.

14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by this and other accounting regulations (standards). (As amended by the Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n)

A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets. (As amended by the Order of the Ministry of Finance of the Russian Federation of May 18, 2002 N 45n)

15. commercial organization may not more than once a year (at the end of the reporting year) revalue groups of homogeneous fixed assets at current (replacement) cost. (as amended by the Orders of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n, of December 24, 2010 N 186n)

When deciding on the revaluation of such fixed assets, it should be taken into account that they are subsequently revalued regularly so that the cost of fixed assets at which they are reflected in accounting and reporting does not differ significantly from the current (replacement) cost.

The revaluation of an item of fixed assets is carried out by recalculating its original cost or current (replacement) cost, if this item was revalued earlier, and the amount of depreciation accrued for the entire period of use of the item. (As amended by the Order of the Ministry of Finance of the Russian Federation of May 18, 2002 N 45n)

The results of the revaluation of fixed assets carried out as of the end of the reporting year shall be reflected in accounting separately. (as amended by the Orders of the Ministry of Finance of the Russian Federation dated May 18, 2002 N 45n, dated December 24, 2010 N 186n)

The amount of the revaluation of the fixed asset as a result of the revaluation is credited to the additional capital of the organization. The amount of revaluation of the fixed asset object, equal to the amount of its depreciation carried out in previous reporting periods and attributed to financial results as other expenses, is credited to the financial result as other income. (as amended by the Orders of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n, of December 24, 2010 N 186n)

The amount of depreciation of the fixed asset as a result of the revaluation is included in the financial result as other expenses and must be disclosed in the financial statements of the organization. The amount of the writedown of an item of property, plant and equipment is included in the reduction additional capital organization, formed at the expense of the amounts of revaluation of this object, carried out in previous reporting periods. (as amended by the Orders of the Ministry of Finance of the Russian Federation dated May 18, 2002 N 45n, dated December 24, 2010 N 186n)

Upon disposal of an item of fixed assets, the amount of its revaluation is transferred from the additional capital of the organization to retained earnings organizations.

16. Item excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n)

III. Depreciation of fixed assets

17. The cost of fixed assets is repaid through depreciation, unless otherwise provided by these Regulations.

For fixed assets used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

Depreciation is not charged on fixed assets of non-profit organizations. According to them, on the off-balance account, information is summarized on the amounts of depreciation accrued on a straight-line basis in relation to the procedure given in paragraph 19 of this Regulation. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

By objects housing stock, which are taken into account as part of profitable investments in material assets, depreciation is charged in accordance with the generally established procedure. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

Objects of fixed assets are not subject to depreciation, the consumer properties of which do not change over time (land plots, nature management objects, objects classified as museum objects and museum collections, etc.). (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

18. Depreciation of fixed assets is charged in one of the following ways:

linear way;

reducing balance method;

method of writing off the cost by the sum of the numbers of years of the useful life;

method of writing off the cost in proportion to the volume of products (works).

The application of one of the depreciation methods for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group.

19. The annual amount of depreciation charges is determined:

with the straight-line method - based on the original cost or (current (replacement) cost (in the event of a revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item;

with the reducing balance method - based on residual value fixed assets object at the beginning of the reporting year and depreciation rate calculated on the basis of the useful life of this object and a coefficient not higher than 3, established by the organization; (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

when the method of writing off the cost by the sum of numbers of years of the useful life - based on the original cost or (current (replacement) value (in the event of a revaluation) of the fixed asset item and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the item, and in the denominator - the sum of the numbers of years of the useful life of the object.

During the reporting year, depreciation charges on fixed assets are accrued monthly, regardless of the accrual method used, in the amount of 1/12 of the annual amount.

For fixed assets used in organizations with a seasonal nature of production, the annual amount of depreciation on fixed assets is accrued evenly during the period of operation of the organization in the reporting year.

With the method of writing off the cost in proportion to the volume of products (works), depreciation is charged on the basis of natural indicator volume of products (works) in reporting period and the ratio of the initial cost of the fixed asset item and the estimated volume of production (work) for the entire useful life of the fixed asset item.

An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may: (as amended by the Order of the Ministry of Finance of the Russian Federation of May 16, 2016 N 64n)

accrue annual amount depreciation at a time as of December 31 of the reporting year or periodically during the reporting year for the periods determined by the organization; (as amended by the Order of the Ministry of Finance of the Russian Federation of May 16, 2016 N 64n)

charge depreciation of production and household inventory at a time in the amount of the initial cost of objects of such funds when they are accepted for accounting. (as amended by the Order of the Ministry of Finance of the Russian Federation of May 16, 2016 N 64n)

20. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.

The useful life of an item of fixed assets is determined based on:

the expected life of this facility in accordance with the expected productivity or capacity;

expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;

regulatory - legal and other restrictions on the use of this object (for example, the lease term).

In cases of improvement (increase) of the initially adopted normative indicators of the functioning of an item of fixed assets as a result of the reconstruction or modernization, the organization reviews the useful life of this item.

21. Accrual of depreciation deductions on an object of fixed assets begins on the first day of the month following the month of acceptance of this object for accounting, and is carried out until the cost of this object is fully paid off or this object is written off from accounting.

22. The accrual of depreciation charges on an object of fixed assets is terminated from the first day of the month following the month of full repayment of the cost of this object or write-off of this object from accounting.

23. During the useful life of an object of fixed assets, the accrual of depreciation deductions is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the restoration of the object, the duration of which exceeds 12 months.

24. Accrual of depreciation on fixed assets is made regardless of the results of the organization's activities in the reporting period and is reflected in the accounting of the reporting period to which it relates.

25. The amounts of accrued depreciation on fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate account.

IV. Recovery of fixed assets

26. Restoration of an object of fixed assets can be carried out through repair, modernization and reconstruction. The cost of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

Disposal of an object of fixed assets takes place in the event of: sale; termination of use due to moral or physical wear and tear; liquidation in case of an accident, natural disaster or other emergency; transfers in the form of a contribution to the authorized (share) capital of another organization, unit trust; transfer under an exchange agreement, donation; making contributions to the account under a joint activity agreement; identifying shortages or damage to assets during their inventory; partial liquidation during the performance of reconstruction works; in other cases. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

30. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract.

31. Income and expenses from write-off of fixed assets from the accounting records are reflected in the accounting records in the reporting period to which they relate. Income and expenses from writing off fixed assets from accounting are subject to crediting to the profit and loss account as other income and expenses. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

VI. Disclosure of information in financial statements

32. Accounting statements are subject to disclosure, taking into account materiality, at least the following information:

on the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;

on the movement of fixed assets during the reporting year by main groups (inflow, disposal, etc.);

on methods of valuation of fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary funds;

on changes in the value of fixed assets, in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);

on the terms of useful life of fixed assets adopted by the organization (by main groups);

about objects of fixed assets, the cost of which is not redeemed;

on fixed assets provided and received under a lease agreement;

about the objects of fixed assets accounted for as part of profitable investments in tangible assets; (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

on methods of calculating depreciation charges for certain groups of fixed assets;

on real estate objects accepted for operation and actually used, which are in the process of state registration.

By order of the Ministry of Finance of the Russian Federation dated 12.12.2005 N 147n, amendments were made to the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01. The changes come into force starting from the financial statements for 2006. They are not applied when preparing the financial statements for 2005. Some of the changes are of a technical, editorial nature, some affect the accounting methodology for fixed assets and affect the amount tax liabilities organizations.

The need for such changes has been long overdue due to some of the wording of PBU 6/01 that has been criticized and the discrepancy between the rules set forth in it and the Guidelines for Accounting for Fixed Assets, approved. by order of the Ministry of Finance of the Russian Federation of October 13, 2003 N 91n (hereinafter referred to as the Methodological Instructions). PBUs are the second level documents in the system regulation accounting, which sets out the principles and basic rules of accounting, provides possible accounting techniques. Guidelines- these are documents of the third level, which reveal specific mechanisms and options for applying the PBU norms to a certain type of activity, but they cannot conflict with the PBU norms.

In connection with the introduction of amendments to PBU 6/01, the Ministry of Finance of the Russian Federation is also preparing amendments to the Guidelines.

Consider the essence of changes in the accounting of fixed assets.

The moment of recognition of the fixed asset

The new wording of paragraph 4 of PBU 6/01 has changed the wording of the necessary and sufficient conditions under which an asset is accepted for accounting as fixed assets. If earlier this required its use in production, now it is just a purpose for use.

Acceptance for accounting as fixed assets means that the formation of the value of the fixed asset is completed, and the actual costs are transferred from the credit of account 08 to the debit of the account of fixed assets (clause 27 Guidelines).

In fact, this has been required before. Indirect confirmation of this was the norms of paragraphs 20 and 39 of the Guidelines. It follows from their text that machines and equipment that do not require installation, as well as requiring installation, but intended for stock (reserve), are accepted for accounting as fixed assets on the basis of the fixed assets acceptance and transfer certificate approved by the head. Consequently, such fixed assets are listed in stock on account 01 "Fixed assets", which is provided for by the Chart of Accounts.

Changes in the wording of paragraph 4 of PBU 6/01 make it possible to speak more clearly about such a requirement. Thus, the accounting entry Dt 01 Kt 08 is not made at the time of commissioning (as many people think wrongly). It is produced at the moment when the object is ready for operation, no additional actions are required on it, and therefore the object can be in stock until the need arises to use it in production. It makes no sense to call a capital investment in progress what is actually a fixed asset.

This also applies to vehicles for which documents in order to obtain numbers were transferred to state registration to the relevant traffic police department. The importance of complying with this rule is due to the fact that methodological violations of accounting lead to an underestimation of the tax on the property of an organization, the tax base of which is the residual value of fixed assets.

Profitable investments are fixed assets

Profitable investments in material assets are understood as investments of the organization in a part of property, in buildings, premises, equipment and other valuables that have a material form, provided by the organization for a fee for temporary use (temporary possession and use) in order to generate income.

Until 01.01.2006, accounting for profitable investments in tangible assets was regulated only by the Chart of Accounts for the accounting of financial and economic activities of organizations and the Instructions for its application, approved. by order of the Ministry of Finance of the Russian Federation N 94n dated 10/31/2000. The wording of the Chart of Accounts allows you to take into account on account 03 only objects that were originally purchased for financial lease (leasing) or rental.

Property previously acquired for the needs of production and management, but subsequently leased out, is accounted for in a separate sub-account of account 01 as part of fixed assets. The process of transferring such property from account 01 to profitable investments is not provided for by the Chart of Accounts.

In paragraph 2 of the old version of PBU 6/01, it was said that the provision was applied to profitable investments in material assets. But from the previous paragraph 1 it followed that we are talking not about what are fixed assets, but about the fact that information on profitable investments in material assets is formed in accounting according to the rules established by PBU 6/01 for fixed assets.

This provision caused controversy about whether income investments are fixed assets or not. It followed from the text of this paragraph that the rules for their accounting are similar, but it was not directly said that profitable investments are fixed assets. And this led to disputes regarding the calculation of property tax, since only fixed assets are subject to it according to accounting data (clause 1, article 374 of the Tax Code of the Russian Federation).

Due to the uncertainty of the text of PBU 6/01, the Ministry of Finance of the Russian Federation was forced to defend its positions leasing companies and argue that income investments are assets qualitatively different from fixed assets. Therefore, they are not subject to property tax for lessors (letters of the Ministry of Finance of Russia dated 08.31.2004 N 03-06-01-04 / 16, N 03-06-01-04/137, dated 12/30/2004 N 03-06-01-02/26, dated 02/28/2005 N 03-06-01-04/118 and dated 03/03/2005 N 03-06- 01-04/125). However, the Ministry of Finance put forward an additional condition - these objects must initially be placed on account 03.

If the accountant transferred them to account 03 from account 01, then you need to pay property tax on such funds (letters of the Ministry of Finance of the Russian Federation of December 30, 2004 N 03-06-01-02 / 26, the Federal Tax Service of May 19, 2005 N GV-6- 21/ [email protected]). The courts considering disputes on this issue could not defend the interests of taxpayers and agreed with this point of view (see the decisions of the Federal Antimonopoly Service of the East Siberian District of August 11, 2005 N A33-528 / 2005-Ф02-3805 / 05-С1, the West Siberian District dated 06/29/2005 N F04-3274 / 2005 (12469-A27-40) and dated 06/15/2005 N F04-3827 / 2005 (12290-A27-33), North Caucasian District dated 06/27/2005 N F08-2712 / 05 -1099A and dated 04/06/2005 N F08-1177 / 05-469A).

In addition, representatives of the tax authorities began to argue that Art. and the Tax Code of the Russian Federation allow deductible VAT paid on the price of either goods, or works, or services. And there is no VAT deduction for income investments. Of course, this statement was not based on the text of the Tax Code of the Russian Federation, because the goods in Chapter 21 are understood to mean many assets, incl. materials.

However, there was a situation that no one paid property tax on the leased property, which is accounted for in accordance with the terms of the agreement on the lessor's balance sheet. And on property, which was taken into account on the balance sheet of the lessee, the tax was paid. This put taxpayers in unequal conditions, and the budget received less taxes.

Since January 1, 2006, the conditions have been changed, subject to the simultaneous fulfillment of which an asset is accepted by an organization for accounting as a fixed asset (clause 4 PBU 6/01 in a new edition). It is envisaged that one of these conditions is the use by the organization of the object for provision for a fee for temporary possession and use or for temporary use.

Fixed assets intended solely to be provided by an organization for a fee for temporary possession and use or for temporary use in order to generate income are reflected in accounting and financial statements as profitable investments in tangible assets (clause 5 PBU 6/01 in a new edition). In this part, the Chart of Accounts received reinforcement of the position.

In addition, PBU 6/01 was supplemented in paragraph 32 with a provision on the mandatory disclosure of material information on profitable investments in financial statements. For example, such information on the presence and movement of profitable investments of organizations in material assets is disclosed in a separate section of the Appendix to the balance sheet (form N 5).

However, there are consequences regarding the tax on property of organizations established by Chapter 30 "Tax on property of organizations" of the Tax Code of the Russian Federation. This means that from January 2006, fixed assets accounted not only on account 01, but also on account 03 are recognized as the object of taxation for the property tax of organizations. Tax must be paid even on profitable investments acquired before January 1, 2006.

Thus, the Ministry of Finance put an end to the discussion on whether or not to pay property tax on these objects.

Those taxpayers who pay advance tax payments on a quarterly basis, when calculating the tax for the 1st quarter of 2006, will take into account at the beginning of the year as part of fixed assets as of 01.01.2006 the residual value of all fixed assets, including those accounted for on account 03.

At the same time in the annual tax return for 2005, which must be submitted no later than March 30, 2006 in tax authorities(Article 386 of the Tax Code of the Russian Federation), contains data on fixed assets as of 01/01/2006, and not 12/31/2005. The question arises - according to the new rules or the old ones, indicate fixed assets as of 01.01.2006?

In paragraph 2 of the order of the Ministry of Finance of the Russian Federation N 147n of December 12, 2005, which made changes to PBU 6/01, it is said that it comes into force starting from the financial statements of 2006. But this does not solve anything. As of January 1, 2006, profitable investments have already become fixed assets. Consequently, the tax authorities may well demand to pay property tax from them for 2005. It is obvious that the problem exists, and the Ministry of Finance of the Russian Federation should speak out on this matter.

Fixed assets of non-profit organizations

Clarifications have been made regarding the property of non-profit organizations (NCOs). Prior to the amendments to PBU 6/01, it was not clear what they considered fixed assets.

NCOs are legal entities for which making profit is not the main goal of their activities and which do not distribute the profits received among the participants (Article 50 of the Civil Code of the Russian Federation). NCOs can carry out entrepreneurial activities only insofar as this serves to achieve the goals for which they were created (clause 2, article 24 of the Federal Law of 12.01.1996 N 7-FZ "On Non-Commercial Organizations").

The income received from entrepreneurial activity after taxation is the source of the formation of the property of a non-profit organization and the source of the implementation of statutory activities in accordance with the estimate. The Ministry of Finance of the Russian Federation, in a letter dated July 31, 2003 N 16-00-14 / 243i, reported that the income received after taxation is reflected in the accounting records of NCOs on account 86 "Target financing" in correspondence with the debit of account 84 "Retained earnings (uncovered loss)". And to say that the source of the acquisition of fixed assets of NCOs was profit from commercial activities, is not correct.

When accepting for accounting fixed assets used directly to achieve the goals of their creation, NCOs faced the fact that the assets did not meet the requirements of the criterion for the ability to bring economic benefits (income) to the organization in the future (clause 4 PBU 6/01).

In the new edition of clause 4 of PBU 6/01, the criterion for recognizing fixed assets for NCOs was supplemented. Now this criterion will be the use of the asset to achieve the goals of the creation of an NPO, management needs or for commercial purposes. In addition, additional conditions must be provided - the object must be intended for use for a period exceeding 12 months, and its further resale should not be expected.

However, NPOs still cannot charge depreciation on their fixed assets (clause 17 of PBU 6/01). On the off-balance account for such fixed assets, information on the amounts of depreciation is summarized.

NCOs should only accrue depreciation on fixed assets using a straight-line method. In this case, the initial cost of the object and the depreciation rate calculated on the basis of the useful life established by the organization are taken into account. The fact that NPOs should be guided by objects, and not by the norms of depreciation, is stated in paragraph 49 of the Methodological Instructions.

However, the provision that depreciation should have been accrued at the end of the reporting year was excluded from the text of clause 17 of PBU 06/01. Therefore, NBCOs can calculate depreciation amounts monthly.

At the same time, the issues of determining the tax base for the property tax of NPOs are being removed, since the calculation of depreciation once a year caused problems in its calculation. In accordance with Art. 375 of the Tax Code of the Russian Federation, if depreciation is not provided for individual fixed assets, the cost of these objects for tax purposes is determined as the difference between their initial cost and the amount of depreciation calculated according to the established depreciation rates for accounting purposes. The new edition of clause 17 PBU 6/01 has eliminated this problem.

Mobilization capacities

Paragraph 17 of PBU 6/01 was supplemented with a rule establishing that from January 1, 2006, depreciation should not be charged on mobilization capacities, that is, on those fixed assets that are used by the organization to implement the legislation of the Russian Federation on mobilization preparation and mobilization. But only on the condition that these objects are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use.

This addition indirectly indicates that mobilization capacities are accounted for as fixed assets, despite the fact that these facilities are not intended for use in the commercial activities of the organization (clause 4 PBU 6/01 in the new edition).

Initial assessment

The changes in paragraph 8 of PBU 6/01 are mostly editorial in nature and clarify some provisions regarding the formation of the initial cost of fixed assets.

As before, the state duty paid in connection with the acquisition of an object, customs fees, the costs of delivery and bringing it into a condition suitable for use form the initial cost of the fixed asset accounted for on account 01 or 03 (clause 8 PBU 6/01 ).

Interest on borrowed funds, taken for the acquisition, construction or manufacture of an item of fixed assets, accrued before the item was accepted for accounting as a fixed asset, previously had to be included in the actual costs, that is, in the initial cost (clause 8 PBU 6/01 in the previous version) . After the object was transferred to account 01, the accrued interest was taken into account as part of operating expenses.

However, in clause 23 PBU 15/01 "Accounting for loans and credits and the costs of their maintenance", approved. by order of the Ministry of Finance of Russia dated 02.08.2001 N 60n, the conditions for attributing interest on borrowed funds to the cost of only a depreciable investment asset, the preparation of which for the intended use requires considerable time, were determined (clause 13 PBU 15/01). In other cases, in accordance with paragraph 12 of PBU 15/01, the costs of loans and credits received should be recognized as expenses of the period in which they were incurred (current expenses).

In the new edition of clause 8 of PBU 6/01, there are no conditions for accounting for interest, therefore, one should be guided by the requirements of PBU 15/01.

In clause 10 of PBU 6/01 it was said that the initial cost of fixed assets received by an organization under a gift agreement (free of charge) is their current market value as of the date of acceptance for accounting. Now an important addition has been made that such a date is the date on which they are accepted as investments in non-current assets (clause 10 PBU 6/01 in the new edition). In other words, the market value of an object is determined once at the time of its acceptance for accounting on account 08 in correspondence with account 98.

The changes introduced in paragraph 12 of PBU 6/01 allow including all actual costs provided for in paragraph 8 of PBU 6/01 in the initial cost of all fixed assets. In particular, those made as a contribution to the authorized (share) capital received under a donation agreement (free of charge) or under agreements providing for the fulfillment of obligations (payment) in non-monetary funds. These are the costs of delivering objects and bringing them into a usable condition, remuneration for information, consulting, intermediary services, as well as other actual costs.

Organization in February 2006 under a donation agreement dated individual received a car, which was in operation. Its market value at the date of receipt is 30,000 rubles. VAT included. The cost of paying for services according to an independent assessment amounted to 1,180 rubles. (including VAT - 180 rubles). The useful life of fixed assets is set at 20 months. The car will be used in activities subject to VAT for the needs of management personnel. Accounting for the purposes of calculating income tax is not considered.

At the time of posting the car, an accounting entry was made:

Debit 08 "Investments in non-current assets" sub-account 4 "Acquisition of fixed assets" Credit 98 "Deferred income", sub-account 2 "Grant-free receipts" - 30,000 rubles. - the donated car was credited at the market price;

Debit 08-4 Credit 60 "Settlements with suppliers and contractors" - 1,000 rubles. - the services of an appraiser are taken into account;

Debit 19 subaccount 1 "Value added tax on the acquisition of fixed assets" Credit 60 - 180 rubles. - based on the invoice of the appraiser, VAT was taken into account;

Debit 68 "Calculations for VAT" Credit 19-1 - 180 rubles. - VAT accepted for deduction on the basis of Art. 171 of the Tax Code of the Russian Federation;

Debit 01 subaccount "Vehicles" Credit 08-4 - 31,000 rubles - the fixed asset was put into operation;

In non-operating income, the cost of such property is included evenly as depreciation is accrued on a monthly basis, starting from the month following the month the object was taken into account:

Debit 26" General running costs" Credit 02 "Depreciation of fixed assets" - 1,550 rubles (31,000 rubles: 20 months) - depreciation has been accrued;

Debit 98-2 Credit 91 subaccount 1 "Other income" - 1,550 rubles. - a part of the amount accounted for on account 98 was allocated to other income in proportion to the accrued depreciation.

Low value fixed assets

A rule has appeared that allows organizations to record assets in respect of which the conditions provided for in paragraph 4 of PBU 6/01 are met for accepting them for accounting as fixed assets and worth no more than 20 thousand rubles (the exact limit is set accounting policy), as part of inventories (clause 5 PBU 6/01 in the new edition).

The norm is permissive, therefore, the organization independently determines in its accounting policy whether to account for such objects as part of fixed assets on accounts 01 and 03 or as part of material and production stocks on account 10 "Materials".

At the same time, to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement. The Guidelines also do not say how to organize such control. Previously, when writing off objects up to 10,000 rubles, they used the accounting entry Debit 20, 26, 44 Credit 01 (as ordered by the Ministry of Finance). With such a record, some accounting programs write off not only the cost of the object, but also its quantity. And the main asset disappears from the account. Many tried to apply off-balance sheet accounting, completely forgetting that the Ministry of Finance, in the Instructions for the Chart of Accounts, said that in order to account for specific transactions, an organization can, in agreement with the Ministry of Finance of the Russian Federation, enter additional synthetic accounts into the Chart of Accounts using free account numbers. And for non-specific operations, everything is provided for in the Chart of Accounts. Therefore, how now to organize control over the movement of fixed assets on account 10 is also a mystery.

If an organization decides to account for assets with a value within the limit as part of inventories, then the accounting policy of the organization should reflect not only the very fact of this choice, but also the size of this limit.

No changes have been made to Chapter 25 of the Tax Code of the Russian Federation, property whose initial value does not exceed 10,000 rubles is not included in depreciable property for the purposes of calculating income tax (Clause 1, Article 256 of the Tax Code of the Russian Federation), and the value of assets is up to 10,000 rub. included in material expenses in full amount as it is put into operation (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

Therefore, under this provision, it may be necessary to apply the norms of PBU 18/02 "Accounting for income tax calculations", approved. by order of the Ministry of Finance of the Russian Federation of November 19, 2002 N 114n. In order to eliminate differences, the organization has the right to set a different limit for low-value fixed assets (but not more than 20,000 rubles) and fix it in its accounting policy. If a limit of more than RUB 10,000 but not more than RUB 20,000 is selected, deductible temporary differences that give rise to deferred tax assets must be recognized as required.

If "low-value" fixed assets are accounted for in the composition of materials, then forms of primary accounting documents for accounting for fixed assets are not drawn up for them. In particular, Form N OS-1 approved by the Decree of the State Statistics Committee of Russia dated January 21, 2003 N 7 for the acceptance and transfer of fixed assets, Form N OS-2 for internal movement of objects, Form N OS-4 for their disposal, are not executed inventory card of fixed assets (form N OS-6), etc. This significantly reduces the paperwork.

Registration primary documents for the receipt and consumption of materials is defined in the Guidelines for accounting for inventories, approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 N 119n. According to paragraphs 97 and 98 of this document, the initial release from warehouses to organizational units and workplaces is carried out on the basis of primary documents of a unified form. They must indicate the name of the material, quantity, price (discount price), amount, as well as the purpose: number (code) and (or) name of the order (product, product) for the manufacture of which materials are issued, or number (code) and ( or) the name of the costs.

If there is no indication of the purpose of the costs, then the issue of materials is taken into account as an internal movement, and the materials themselves are considered in the account of the department that received them. In this case, for the actually used materials, the subdivision - the recipient of the materials draws up an expense report, which indicates the name, quantity, discount price and the amount for each item.

At the same time, if an organization decides not to introduce a cost limit when accepting objects for accounting as fixed assets, then, regardless of their value, such objects should be written off in accordance with the generally established procedure.

In February 2006, the organization purchased a computer worth 15,000 rubles. VAT will not be considered for simplicity.

In the accounting policy, the organization determined that fixed assets worth up to 20 thousand rubles are recorded on account 10 "Materials" subaccount 12 "Fixed assets worth up to 20 thousand rubles in stock" and 10-13 "Fixed assets worth up to 20 thousand rubles in operation". The credit of sub-account 10-13 reflects the repayment (transfer) of the cost of low-value fixed assets to the cost of products (works, services) in correspondence with the debit of cost accounting accounts in the amount of 100% at the time of their release. At the same time, a requirement is issued - an invoice of the unified form M-11.

According to paragraph 49 of the Methodological Guidelines for Accounting for Inventories, approved by Order of the Ministry of Finance of the Russian Federation of December 28, 2001 N 119n, instead of a receipt order, acceptance and posting of low-value fixed assets can be made out by affixing a stamp on the document of the supplier, the imprint of which contains the same details as in the receipt order. In this case, the details of the specified stamp are filled in and the next number of the incoming order is put. Such a stamp is equivalent to a receipt order.

To ensure control over the safety of these objects in production or during operation, their quantitative records are kept. At the time of approval of the act on the disposal of fixed assets worth less than 20 thousand rubles, the form of which is approved as an annex to the accounting policy of the organization, they are written off the balance sheet in analytical accounting.

For purposes tax accounting The organization has determined that the useful life of a computer is 40 months.

At the time of purchase of the computer in February 2006, based on the stamp on the supplier's invoice, an accounting entry was made:

Debit 10 subaccount 12 "Fixed assets worth up to 20 thousand rubles in stock" Credit 60 "Settlements with suppliers and contractors" - 15,000 rubles. - the computer is credited;

Based on the requirement-invoice of the unified form M-11 on the release of a computer for the necessary management:

Debit 26 "General business expenses" Credit 10 subaccount 13 "Fixed assets worth up to 20 thousand rubles in operation" - 15,000 rubles. - written off the cost of the computer at the time of leave for management needs in the amount of 100% of the cost;

Debit 09 subaccount "Delayed tax asset on fixed assets up to 20,000 rubles." Credit 68 subaccount "Calculations for income tax" - 3600 rubles. (15,000 x 24%) - accounted for by computer.

Starting from March 2006, depreciation in tax accounting will amount to 375 rubles. = 15,000 / 40 months Therefore, the formed deferred tax assets will be repaid within 40 months at 90 rubles. (3600 rubles / 40 months). accounting entry:

Debit 68 subaccount "Calculations for income tax" Credit 09 subaccount "Deferred tax asset on fixed assets up to 20,000 rubles." - 90 rub. (375 х 24%) - the deferred tax asset on the computer has been repaid.

At the time of approval of the act of disposal of the computer, the organization will issue its disposal from the balance sheet with the following entry:

Debit 10 subaccount 13 "Fixed assets worth up to 20 thousand rubles in operation" Credit 10 subaccount 12 "Fixed assets worth up to 20 thousand rubles in stock" - 15,000 rubles. - The computer is out of service.

We also note that in the new version of clause 18 PBU 6/01 the last paragraph has been excluded. It provided that fixed assets worth no more than 10,000 rubles. per unit or other limit established in the accounting policy based on technological features, as well as purchased books, brochures, etc. publications are allowed to be written off as expenses as they are released into production or operation. Therefore, the dispute about where to take into account books, brochures, magazines in the absence of a library fund will finally subside. Apparently, most accountants will still decide to take them into account as part of the materials and pay off their cost at the time of purchase.

Valuation of imported fixed assets

The new wording of the provision clarified the wording of paragraph 16 of PBU 6/01, which caused a lot of controversy.

If the purchase price of the fixed asset is expressed in terms of foreign currency, then the object is valued in rubles. For this, the exchange rate of the Central Bank of the Russian Federation is used, which is valid on the date the object was accepted for accounting (paragraph 16 of PBU 06/01 in the previous version).

Clause 33 of the Guidelines states that the cost of fixed assets purchased for foreign currency is subject to recalculation on the date of acceptance of the fixed asset for accounting, i.e. transfer of its value to account 01. It is established that the specified difference is not included in the composition of exchange differences, but is taken into account as part of operating income or expenses.

This requirement was contrary to the requirements of PBU 3/2000 "Accounting for assets and liabilities whose value is expressed in foreign currency", approved. by order of the Ministry of Finance of the Russian Federation of January 10, 2000 N 2n. In addition, paragraph 8 of PBU 6/01 refers to actual costs, among which are the amounts paid to the supplier (seller). Therefore, if accounts payable repaid to the supplier, its ruble equivalent is finally formed, then new differences should not have arisen.

New edition clause 16 PBU 6/01 provides that such a recalculation should be done at the moment when the fixed asset is accepted for accounting as investments in non-current assets.

This means that from January 1, 2006, the cost of the acquired asset, expressed in foreign currency, should be converted into rubles only if this value is reflected on account 08 "Investments in non-current assets". When reflecting its value on the debit of account 01 or account 03 and the credit of account 08, it is not necessary to recalculate the initial cost of the asset.

It should be noted that it is very easy for the Ministry of Finance to turn the brains of accountants throughout Russia. Either they invented a difference, or they said that it does not exist.

Museum assets do not depreciate

The list of non-depreciable objects, the consumer properties of which do not change over time (clause 17 of PBU 6/01), was supplemented by objects classified as museum objects and museum collections. What objects of fixed assets belong to them, you can find out from Art. 3 of the Federal Law of May 26, 1996 N 54-FZ "On the Museum Fund of the Russian Federation and Museums in the Russian Federation". Museum items and collections are included in the Museum Fund, may be in state, municipal, private or other forms of ownership and their civil circulation is limited.

In addition, in the new version of clause 17, the list of non-depreciable objects is open, i.e. it can be supplemented. Previously, only land plots and nature management objects were classified as them.

Changes in depreciation of the housing stock

In paragraph 17 of the old version of PBU 6/01, it was said that depreciation was not charged for certain groups of fixed assets. These included housing facilities, external improvement and other similar facilities, as well as productive livestock and perennial plantations that have not reached operational age. For such objects, depreciation was charged on a separate off-balance sheet account.

At the same time, paragraph 51 of the Guidelines states that for housing stock objects that are used by the organization to generate income and are recorded on the account of income investments in material assets, depreciation is charged in the generally established manner.

This provision was also fixed in the new edition of clause 17 of PBU 6/01. By objects housing stock(residential buildings, dormitories, apartments, etc.), which are used to generate income, and are accounted for on account 03, depreciation must be charged in accordance with the generally established procedure. The residual value of these properties is reflected in balance sheet included in income investments.

Acceleration depreciation

Paragraph 19 of PBU 6/01 was amended, which established the acceleration factor used when calculating depreciation using the reducing balance method. In the previous wording of this paragraph, it was said that the coefficient is set in accordance with the legislation of the Russian Federation.

Article 10 of the Federal Law of June 14, 1995 N 88-FZ "On state support small business in the Russian Federation" it was provided that small businesses have the right to apply accelerated depreciation in an amount twice as high as the statutory norms. However, this norm was canceled from 01.01.2005 federal law dated August 22, 2004 N 122-FZ.

This provision was used in the lease agreement. Article 31 of the Law of October 29, 1998 N 164-FZ "On financial lease (leasing)" establishes that the leased asset transferred to the lessee under a leasing agreement is accounted for on the balance sheet of the lessor or lessee by mutual agreement. The parties to the lease agreement have the right, by mutual agreement, to apply accelerated depreciation of the leased asset. Depreciation deductions are made by the party to the leasing agreement on whose balance sheet the subject of leasing is located. Thus, the legislator establishes the possibility of applying accelerated depreciation the subject of leasing under the agreement of the parties to the contract. However, the acceleration mechanism itself is not specified in this Law.

In terms of income tax, the accelerated depreciation mechanism is described in Art. 259 of the Tax Code of the Russian Federation. As for the mechanism of accelerated depreciation in terms of property tax, Art. and the Tax Code of the Russian Federation, the legislator refers to the accounting procedure.

The procedure for recording operations under a leasing agreement in accounting has so far been regulated only by Order of the Ministry of Finance of Russia dated February 17, 1997 N 15 "On the reflection in accounting of operations under a leasing agreement." It states that the accrual of depreciation deductions for the full restoration of leased property is made on the basis of its value and norms approved in the prescribed manner, or from the indicated norms, increased in connection with the application of the accelerated depreciation mechanism by a factor not higher than 3.

At the same time, paragraphs 50 and 54 of the Methodological Instructions determine that when depreciation is calculated using the reducing balance method for movable property that constitutes the object of financial leasing and is attributed to the active part of fixed assets, the lessor or lessee can apply the acceleration factor in accordance with the terms of the contract financial lease not higher than 3. The Ministry of Finance, in a letter dated 28.02.2005 N 03-06-01-04/118, reported that the application of the acceleration factor when calculating depreciation deductions in the linear way PBU 6/01 is not provided.

The amendments made to paragraph 3 of clause 19 allow all organizations, without exception, to use a coefficient established by the organization independently when calculating depreciation by the reducing balance method.

The annual depreciation amount under the reducing balance method is determined based on the residual value of the object at the beginning of the reporting year, the depreciation rate calculated on the basis of the useful life of this object, and a coefficient not higher than 3 established in the accounting policy of the organization for a group of homogeneous fixed assets.

The main tool of several parts

The changes affected the procedure for determining the inventory item of fixed assets. They are related to the fact that in practice quite often situations arise when one fixed asset consists of several parts.

On the one hand, an inventory object is a fixed asset accounting unit, and an inventory object is recognized as several articulated items that are a single whole and designed to perform a specific job. The components can be combined by common management, a foundation, or common accessories. On the other hand, if one object has several parts with different useful lives, it is allowed to take into account each such part as an independent inventory object (clause 6 PBU 6/01).

The example given in paragraph 10 of the Guidelines did not add clarity. The spare wheel had to be factored into the cost of the car; the radio station, spare parts for the vessel must be taken into account in the cost of the vessel, and household inventory - separately.

And each organization faced, for example, when taking into account computers with the problem of choosing how to take into account its components (monitor, keyboard, mouse, printer) - together or separately. The problem was exacerbated by the possibility of writing off low-value parts in full at the time they were put into operation, and the tax authorities were against accounting for computers in parts, since this led to underpayment of income and property tax.

The new edition of paragraph 6 of PBU 6/01 provides that parts with significantly different useful lives are taken into account as an independent inventory item.

The materiality of the indicator is mentioned only in clause 1 of the Instructions on the procedure for compiling and submitting financial statements, approved by order of the Ministry of Finance of Russia dated July 22, 2003 N 67n. The decision by the organization of the question of whether this indicator is significant depends on the assessment of the indicator, its nature, and the specific circumstances of occurrence. An organization may decide when an amount is recognized as material, the ratio of which to the total of the relevant data for the reporting year is at least 5%. But all the recommendations of the Ministry of Finance on this topic refer to the cost criterion of materiality. The new version of PBU 6/01 refers to the materiality of terms, not amounts. Therefore, it is not yet clear how to understand the phrase about a significant difference in terms. Apparently, this provision will be clarified in the text of the Guidelines, which is being prepared in a new edition. In this regard, the accounting policy of the organization will have to provide for another criterion of materiality, which will be applied in case of deciding whether to consider individual parts of the fixed asset as separate inventory items or not.

The second change relating to inventory items is related to the first change. In the previous version of paragraph 28 of PBU 6/01, it was said that if several inventory items constituted a whole fixed asset, then their replacement (disposal and acquisition) is accounted for as the movement of an independent inventory item.

In the new edition of PBU 6/01, clause 28 is excluded, since it repeats the provisions of clause 6 of PBU 6/01. Therefore, paragraphs 72, 83 of the Guidelines will probably also be excluded.

Revaluation of fixed assets

A commercial organization has the right not more than once a year to revaluate groups of homogeneous fixed assets at the current (replacement) cost. In the old version of paragraph 15 of PBU 06/01, it was said that the revaluation is carried out at the current (replacement) cost by indexing or direct recalculation according to documented market prices.

Paragraph 43 of the Methodological Instructions stipulated that during revaluation, direct recalculation at documented market prices could be used or the indexation method could be used. In the old version of the Guidelines, which were in force until 2004, the index method was directly associated with the use of the so-called deflator index. It was calculated by the State Statistics Committee of Russia on a quarterly basis from 1996 to 2001 in accordance with Decree of the Government of the Russian Federation of March 21, 1996 N 315, and was used only to index the cost of fixed assets and other property of enterprises during their sale in order to determine taxable profit under the legislation in force at that time on income tax.

With the introduction of Chapter 25 "Corporate Income Tax" of the Tax Code of the Russian Federation and the abolition of Government Decree No. 315, the publication of the deflator index (IRIP) by the State Statistics Committee of Russia was discontinued.

The reference to the deflator index was removed from the Guidelines in the edition that was in effect from 01.01.2004, but the revaluation index method was retained.

According to the State Statistics Committee of Russia (Letter dated 09.04.2001 N MS-1-23/1480), the development of indices for the revaluation of fixed assets by the State Statistics Committee of Russia was not carried out. The Ministry of Finance of the Russian Federation in a letter dated July 31, 2003 N 04-02-05 / 3/63 reported that the organization had the right to develop indices for revaluation itself or use indices developed by the Research Institute of Statistics of the State Statistics Committee of Russia for commercial basis.

In practice, this provision was not used, such a revaluation was not accepted for tax purposes, and, if necessary, it was more rational to do market valuation groups of fixed assets. In the new edition, from paragraph 15 of PBU 6/01, methods for revaluing fixed assets are excluded, namely by indexing or direct recalculation at documented market prices.

And one more change in clause 15 of PBU 6/01 concerns the procedure for accounting for revaluation amounts equal to the amount of depreciation of fixed assets carried out in previous years.

According to the previous version of PBU 06/01, such revaluation amounts should have been included in operating expenses in the profit and loss account.

The Ministry of Finance incorrectly refers to operating income and expenses as attributable to the profit and loss account. This wording was contained in the previous paragraph 15, as well as in paragraph 31 of PBU 6/01, which describes that income and expenses from the write-off of fixed assets are taken into account in this way.

According to the Chart of Accounts, the profit and loss account is account 99 "Profit and Loss", and operating expenses are taken into account in the financial result as other on account 91 "Other income and expenses". The error is drawn from the old Chart of Accounts, in which profits and losses were taken into account on account 80. It's a shame that the main financial department still does not know the new chart of accounts. Note that paragraph 31 of PBU 6/01 has not changed.

As regards the markdowns for prior year, then after the reformation of the balance they fell into account 84 "Retained earnings (uncovered loss)". Therefore, paragraph 48 of the Methodological Instructions was prescribed to attribute such amounts to account 84, which also contradicted the slurred text of paragraph 15 of PBU 6/01.

After the amendments have been made, the amounts of the revaluation within the limits of the amounts of past markdowns must be attributed to the accounts of retained earnings (uncovered loss).

Cost accounting for modernization and reconstruction

The procedure for reflecting the costs of restoring an item of fixed assets through modernization or reconstruction has been changed (clause 27 of PBU 6/01).

In the previous version of this paragraph, it was said that such costs, after their completion, could increase the initial cost of the fixed asset if, as a result of modernization and reconstruction, the originally adopted normative indicators of its functioning (useful life, power, quality of use, etc.) are improved (increased) .).

Paragraph 42 of the Guidelines provides that upon completion of completion, additional equipment, reconstruction, modernization of the facility, the costs recorded on the account of investments in non-current assets could be taken into account further in two options. They:

or increase the initial cost of the object and write off to the debit of the fixed assets account (account 01),

or are accounted for on the fixed assets account separately with the opening of a separate inventory card for the amount of expenses incurred.

Paragraph 20 of PBU 6/01 prescribes, when improving the characteristics of a reconstructed (modernized) fixed asset, to review the useful life of this object. In the case of accounting for expenses under the second option on a separate inventory card it was not clear how to meet this requirement and depreciate the cost of expenses accounted for as a separate item.

In accordance with the new edition of clause 27 of PBU 6/01, accounting for the costs of modernization or reconstruction can be carried out in only one way - by increasing the initial cost of an item of fixed assets.

The annual amount of depreciation is recalculated based on the residual value of the object, increased by the cost of modernization and reconstruction, and the remaining useful life. This procedure is established in the letter of the Ministry of Finance of the Russian Federation dated 06/23/2004 N 07-02-14 / 144.

Reasons for disposal of property, plant and equipment

The amendments relating to the disposal of property, plant and equipment are more of a technical nature. They define more precisely possible reasons write-off of fixed assets from accounting.

Firstly, it was clarified that, in addition to the retiring ones, the value of the fixed asset object, which is not able to bring economic benefits (income) to the organization in the future, is also subject to write-off from accounting (clause 29 PBU 6/01 in the new edition). Previously, it was necessary to write off the cost of an object that is not constantly used for the production of products, the performance of work and the provision of services, or for the management needs of the organization. The new edition more accurately reproduces the reasons for the disposal, named in the international accounting standards for fixed assets.

Secondly, the list of reasons for leaving is supplemented by cases: donations (previously it was said - gratuitous transfer), transfers under an exchange agreement, to a mutual fund, making contributions on account of a joint activity agreement; identification of shortages and damage to assets during their inventory; partial liquidation during the performance of reconstruction works; in other cases. These cases were named in clause 76 of the Guidelines, now they are also listed in PBU 6/01 itself.

Approved

Order of the Ministry of Finance

Russian Federation

dated 30.03.2001 N 26n

POSITION

ON ACCOUNTING "ACCOUNTING OF FIXED ASSETS"

PBU 6/01

List of changing documents

(as amended by the Orders of the Ministry of Finance of Russia dated May 18, 2002 N 45n,

dated 12.12.2005 N 147n, dated 18.09.2006 N 116n,

dated November 27, 2006 N 156n, dated October 25, 2010 N 132n,

dated 12/24/2010 N 186n, dated 05/16/2016 N 64n)

I. General provisions

1. This Regulation establishes the rules for the formation in accounting of information on fixed assets of the organization. An organization is hereinafter understood as a legal entity under the laws of the Russian Federation (except for credit institutions and state (municipal) institutions).

2. Excluded. - Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n.

3. Present Regulations not applicable in a relationship:

machinery, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;

items handed over for installation or to be installed, which are in transit;

capital and financial investments.

4. An asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:

a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;

b) the object is intended to be used for a long time, i.e. a period of more than 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not assume the subsequent resale of this object;

d) the object is capable of bringing economic benefits (income) to the organization in the future.

A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation), for management needs non-profit organization, as well as if the conditions established in subparagraphs "b" and "c" of this paragraph are met.

The useful life is the period during which the use of an item of property, plant and equipment brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of using this object.

5. Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.

Fixed assets also include: capital investments for radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land plots, nature management objects (water, subsoil and other natural resources).

Fixed assets intended exclusively to be provided by an organization for a fee for temporary possession and use or for temporary use in order to generate income are reflected in accounting and financial statements as part of profitable investments in material assets.

Assets in respect of which the conditions provided for in clause 4 of this Regulation are met, and with a value within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories . In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement.

6. The accounting unit of fixed assets is an inventory object. An inventory item of fixed assets is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole and designed to perform a specific job. A complex of structurally articulated items is one or more items of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each item included in the complex can perform its functions only as part of the complex, and not independently.

If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory object.

An object of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in the common property.

II. Valuation of fixed assets

7. Fixed assets are accepted for accounting at their original cost.

8. The initial cost of fixed assets acquired for a fee is the amount of the organization's actual costs for the acquisition, construction and manufacture, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

The actual costs for the acquisition, construction and manufacture of fixed assets are:

the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use;

amounts paid to organizations for the implementation of work under a construction contract and other contracts;

amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;

customs duties and customs fees;

non-refundable taxes, state duty paid in connection with the acquisition of an item of fixed assets;

remuneration paid to an intermediary organization through which an object of fixed assets was acquired;

other costs directly related to the acquisition, construction and manufacture of fixed assets.

General business and other similar expenses are not included in the actual costs for the acquisition, construction or manufacture of fixed assets, except when they are directly related to the acquisition, construction or manufacture of fixed assets.

8.1. An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may determine the initial cost of fixed assets:

a) when they are purchased for a fee - at the price of the supplier (seller) and installation costs (if there are such costs and if they are not included in the price);

b) during their construction (manufacturing) - in the amount paid under construction contracts and other contracts concluded for the purpose of acquiring, constructing and manufacturing fixed assets.

At the same time, other costs directly related to the acquisition, construction and manufacture of an item of fixed assets are included in the cost of ordinary activities in the full amount in the period in which they were incurred.

9. The initial cost of fixed assets contributed as a contribution to the authorized (reserve) capital of an organization is their monetary value agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

10. The initial cost of fixed assets received by an organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting as investments in non-current assets.

11. The initial cost of fixed assets received under agreements providing for the fulfillment of obligations (payment) in non-monetary assets is recognized as the cost of valuables transferred or to be transferred by the organization. The value of valuables transferred or to be transferred by an entity is based on the price at which, in comparable circumstances, the entity would normally charge similar items of value.

If it is impossible to establish the value of the valuables transferred or to be transferred by the organization, the cost of fixed assets received by the organization under agreements providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the cost at which similar items of fixed assets are acquired in comparable circumstances.

12. The initial cost of fixed assets, accepted for accounting in accordance with paragraphs 9, 10 and 11, is determined in relation to the procedure given in paragraph 8 of this Regulation.

13. Capital investments in perennial plantings, for radical land improvement are included in the fixed assets annually in the amount of costs related to the areas accepted for operation in the reporting year, regardless of the date of completion of the entire complex of works.

14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by this and other accounting regulations (standards).

A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.

15. A commercial organization may not more than once a year (at the end of the reporting year) revalue groups of homogeneous fixed assets at current (replacement) cost.

When deciding on the revaluation of such fixed assets, it should be taken into account that they are subsequently revalued regularly so that the cost of fixed assets at which they are reflected in accounting and reporting does not differ significantly from the current (replacement) cost.

Revaluation of an item of fixed assets is carried out by recalculating its original cost or current (replacement) cost, if the item was revalued earlier, and the amount of depreciation accrued for the entire period of use of the item.

The results of the revaluation of fixed assets carried out as of the end of the reporting year shall be reflected in accounting separately.

The amount of the revaluation of the fixed asset as a result of the revaluation is credited to the additional capital of the organization. The amount of the revaluation of the fixed asset object, equal to the amount of its depreciation carried out in previous reporting periods and attributed to the financial result as other expenses, is credited to the financial result as other income.

The amount of depreciation of the item of fixed assets as a result of revaluation is included in the financial result as other expenses. The amount of depreciation of an item of fixed assets is included in the reduction of the additional capital of the organization, formed at the expense of the amounts of revaluation of this item, carried out in previous reporting periods. The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is charged to the financial result as other expenses.

When an item of fixed assets is disposed of, the amount of its revaluation is transferred from the additional capital of the organization to the retained earnings of the organization.

III. Depreciation of fixed assets

17. The cost of fixed assets is repaid through depreciation, unless otherwise provided by these Regulations.

For fixed assets used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged.

Depreciation is not charged on fixed assets of non-profit organizations. According to them, on the off-balance account, information is summarized on the amounts of depreciation accrued on a straight-line basis in relation to the procedure given in paragraph 19 of this Regulation.

For objects of the housing stock, which are accounted for as part of profitable investments in material assets, depreciation is charged in accordance with the generally established procedure.

Objects of fixed assets are not subject to depreciation, the consumer properties of which do not change over time (land plots, nature management objects, objects classified as museum objects and museum collections, etc.).

18. Depreciation of fixed assets is charged in one of the following ways:

linear way;

reducing balance method;

method of writing off the cost by the sum of the numbers of years of the useful life;

method of writing off the cost in proportion to the volume of products (works).

The application of one of the depreciation methods for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group.

19. The annual amount of depreciation charges is determined:

with the straight-line method - based on the original cost or (current (replacement) cost (in the event of a revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item;

with the reducing balance method - based on the residual value of the fixed asset at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful life of this item and a coefficient not higher than 3 established by the organization;

when the method of writing off the cost by the sum of the numbers of years of the useful life - based on the original cost or (current (replacement) value (in the event of a revaluation) of the fixed asset and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the object, and in the denominator - the sum of the numbers of years of the useful life of the object.

During the reporting year, depreciation charges on fixed assets are accrued monthly, regardless of the accrual method used, in the amount of 1/12 of the annual amount.

For fixed assets used in organizations with a seasonal nature of production, the annual amount of depreciation on fixed assets is accrued evenly during the period of operation of the organization in the reporting year.

With the method of writing off the cost in proportion to the volume of production (work), depreciation is charged based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the fixed asset object and the estimated volume of production (work) for the entire useful life of the fixed asset object.

An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may:

charge the annual depreciation amount at a time as of December 31 of the reporting year or periodically during the reporting year for the periods determined by the organization;

charge depreciation of production and household inventory at a time in the amount of the initial cost of objects of such funds when they are accepted for accounting.

20. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.

The useful life of an item of fixed assets is determined based on:

the expected life of this facility in accordance with the expected productivity or capacity;

expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;

regulatory and other restrictions on the use of this object (for example, the lease term).

In cases of improvement (increase) of the initially adopted normative indicators of the functioning of an item of fixed assets as a result of the reconstruction or modernization, the organization reviews the useful life of this item.

21. Accrual of depreciation deductions on an object of fixed assets begins on the first day of the month following the month of acceptance of this object for accounting, and is carried out until the cost of this object is fully paid off or this object is written off from accounting.

22. The accrual of depreciation charges on an object of fixed assets is terminated from the first day of the month following the month of full repayment of the cost of this object or write-off of this object from accounting.

23. During the useful life of an object of fixed assets, the accrual of depreciation deductions is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the restoration of the object, the duration of which exceeds 12 months.

24. Accrual of depreciation on fixed assets is made regardless of the results of the organization's activities in the reporting period and is reflected in the accounting of the reporting period to which it relates.

25. The amounts of accrued depreciation on fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate account.

IV. Recovery of fixed assets

26. Restoration of an object of fixed assets can be carried out through repair, modernization and reconstruction.

27. The costs of restoring a fixed asset object are reflected in the accounting records of the reporting period to which they relate. At the same time, the costs of modernization and reconstruction of an object of fixed assets after their completion increase the initial cost of such an object if, as a result of modernization and reconstruction, the initially adopted standard performance indicators (useful life, capacity, quality of use, etc.) of the object are improved (increased) fixed assets.

28. Excluded. - Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n.

V. Disposal of property, plant and equipment

29. The cost of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting.

Disposal of an object of fixed assets takes place in the event of: sale; termination of use due to moral or physical wear and tear; liquidation in case of an accident, natural disaster or other emergency; transfers in the form of a contribution to the authorized (share) capital of another organization, a mutual fund; transfer under an exchange agreement, donation; making contributions to the account under a joint activity agreement; identifying shortages or damage to assets during their inventory; partial liquidation during the performance of reconstruction works; in other cases.

30. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract.

31. Income and expenses from write-off of fixed assets from the accounting records are reflected in the accounting records in the reporting period to which they relate. Income and expenses from writing off fixed assets from accounting are subject to crediting to the profit and loss account as other income and expenses.

VI. Disclosure of information in financial statements

32. Accounting statements are subject to disclosure, taking into account materiality, at least the following information:

on the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;

on the movement of fixed assets during the reporting year by main groups (inflow, disposal, etc.);

on methods of valuation of fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary funds;

on changes in the value of fixed assets, in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);

on the terms of useful life of fixed assets adopted by the organization (by main groups);

about objects of fixed assets, the cost of which is not redeemed;

on fixed assets provided and received under a lease agreement;

about the objects of fixed assets accounted for as part of profitable investments in tangible assets;

on methods of calculating depreciation charges for certain groups of fixed assets;

on real estate objects accepted for operation and actually used, which are in the process of state registration.

The Regulation establishes the requirements for the rules for the formation of accounting information about fixed assets of an enterprise. The criteria are described according to which the asset is accepted by the organization for accounting as a fixed asset. The method of valuation of fixed assets and the composition of costs for the formation of the initial cost of the object (the amounts paid in accordance with the contract to the supplier; the cost of delivering the object, customs duties and customs fees, interest on loans, etc.) are disclosed. Methods for accruing depreciation of fixed assets are established: straight-line method, diminishing balance method, method of writing off the cost by the sum of numbers of years of the useful life, method of writing off the cost in proportion to the volume of products (works). The procedure for accounting for the organization's costs for the repair and restoration of facilities. Requirements for accounting for the disposal of fixed assets in the following cases: sale, termination of use due to obsolescence or physical wear and tear, liquidation in the event of an accident, natural disaster and other emergency, transfer in the form of a contribution to the authorized (reserve) capital of another organization, share fund and other cases.

The concept of fixed assets, their classification and evaluation.

In order for assets to be recognized as fixed assets, 4 conditions must be simultaneously met:

1. Use as a means of labor for the production of products, performance of work, provision of services or for management purposes.

2. Useful life exceeds 12 months.

3. Do not assume the subsequent resale of such assets.

4. The acquisition of such assets is associated with the intention to obtain economic benefits in the course of use.

The time during which it is expected to receive income from the operation of a competitive object or the performance of certain functions by it in a given period are considered in accounting as the useful life.

The useful life of the organization determines independently, taking into account:

1) Specific operating conditions of the facility, taking into account the planned number of work shifts, scheduled preventive repairs, the presence of an aggressive environment and other factors.

2) The expected performance of the object, taking into account its technical and economic indicators.

3) The current restriction on explantation.

The fixed asset accounting unit is an inventory item. This is a complete device with all accessories or a separate structurally separate object that independently performs the necessary functions in accordance with its intended purpose.

V analytical accounting OS reflect in accordance with their classification.

The classification of OS is carried out according to the following criteria:

1) The presence of a real-natural form.

Fixed assets having a material-natural form (material OF).

Intangible OF.

2) According to the degree of human participation in the creation of individual OS objects:

Handmade OS.

Non-handmade OS.

3) By sectors of the national economy: (24 sectors)

4) By groups:

Buildings, Structures, Dwellings, Machinery and equipment, Means of transport, Industrial and household inventory, Livestock, workers, productive, breeding., Planting perennial., Other material OF.

5) By functional purpose:

Industrial production

Production purposes of other sectors of the national economy

non-production

6) According to the degree of use of the OS in the production process:

OS in use

In reserve

Under repair

At the stage of completion, additional equipment, reconstruction, modernization and partial liquidation

On conservation

7) According to the availability of existing rights to OS objects:

Objects owned by the organization on the right of ownership

Objects that are under the operational management of the organization or in economic management.

Objects received by the organization for rent.

OS received by the organization free of charge.

Objects received by the organization in trust management.

8) By duration life cycle OS:

Received

Directly involved in the production process

Roaming within the organization

Leased

knocked out

Os are accepted to the BU at the initial cost.

The initial cost of fixed assets acquired for a fee is the sum of the organization's actual costs for the acquisition, construction, and manufacture, excluding value added tax.

The initial cost of fixed assets contributed to the contribution to authorized capital organizations are recognized by their monetary value agreed by the founders of the organization.

The initial cost of fixed assets received by the organization under a donation agreement is their current market value as of the date of acceptance to accounting records as an investment in non-current assets.

The initial cost of fixed assets received under agreements providing for the fulfillment of obligations in non-monetary assets is the cost of valuables transferred or to be transferred to the organization.

A change in the initial value of a property during its useful life is not allowed except in the following cases:

1) Additions

2) Additional equipment

3) Reconstructions

4) Upgrades

5) Partial liquidation

6) Revaluations

Replacement cost - the cost of reproduction of operating fixed assets at modern prices and in modern conditions manufacturing of similar objects.\

Residual value - is considered as the real value of fixed assets on a certain date. It is calculated by subtracting from the initial cost of the object the amount of its depreciation over the period of operation.

Salvage value - the cost of useful waste received after the liquidation or sale of the object and taken into account in the conditional assessment.

Accounting leasing operations at the lessee.

Lessee - a natural or legal person who, in accordance with the leasing agreement, is obliged to accept the leased asset for a certain fee for a certain period and under certain conditions for temporary possession and use in accordance with the leasing agreement.

3. Seller of leased property: a natural or legal person who, in accordance with a purchase and sale agreement, sells to the lessor for a specified period the property that is the subject of leasing.

Leasing payments include total amount payments under the leasing agreement for the entire term of the agreement, which includes reimbursement of the lessor's costs associated with the acquisition and transfer of the leased asset to the lessee, reimbursement of costs associated with the provision of other services provided for in the leasing agreement, as well as the income of the lessor.

The subject of leasing transferred to the lessee is recorded on the balance sheet of the lessor or lessee by mutual agreement of the parties. Depreciation deductions are made by the party on whose balance sheet the subject of leasing is located.

Analytical accounting for each object of leased property. In the accounting of the lessor, all costs related to the acquisition of leased property are considered as cap-e with attribution to account 08.

After completion of all operations for the formation of the PS, the leased property is accepted:

Accounting with the lessee (property on the balance sheet of the lessor)

D 001 - 200000

D 20, 23, 25, 26, 44 K 76 - DEBT ON LEASING PAYMENTS - 1413 (PER MONTH) (169492)

D 19 K 76 - 254 (30508)

D 76 K 51 - 1667 (200000)

K 001 - 200000

D 01 K 02 - 120000

D 20 K 76 - 23600

D 19 K 76 - 3600

D 76 K 51 - 23600

Accounting with the lessee (property on the balance sheet of the lessee)

D 08 K 76 LEASE OBLIGATIONS - 169492

D 19 K 76 RENT OBLIGATION - 30508

D 01 K 08 - 169492 (PS)

D 76 rent obligation K 76 debt on lease payments - 200,000

D 76zadol K 56 - 200000

D 20 K 02 - 169492

K 01-2 K 01-1 - 169492

K 02 K 01-2 - 169492

D 20 K 76 ZADOL - 200000

D 19 K 76 back - 26000

D 76zadol K 51 - 23600

RAS 6/01 "Accounting for fixed assets".

The Regulation establishes the requirements for the rules for the formation of accounting information about fixed assets of an enterprise. The criteria are described according to which the asset is accepted by the organization for accounting as a fixed asset. The methodology for assessing fixed assets and the composition of costs for the formation of the initial cost of the object (the amounts paid in accordance with the contract to the supplier; the cost of delivering the object, customs duties and customs fees, interest on loans, etc.)

P.). Methods for accruing depreciation of fixed assets are established: straight-line method, diminishing balance method, method of writing off the cost by the sum of numbers of years of the useful life, method of writing off the cost in proportion to the volume of products (works). The procedure for accounting for the organization's costs for the repair and restoration of facilities. Requirements for accounting for the disposal of fixed assets in the following cases: sale, termination of use due to obsolescence or physical wear and tear, liquidation in the event of an accident, natural disaster and other emergency, transfer in the form of a contribution to the authorized (reserve) capital of another organization, share fund and other cases.

Registered

Ministry of Justice

Russian Federation

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

On approval of the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01

(As amended by the Orders of the Ministry of Finance of the Russian Federation dated May 18, 2002 No. 45n, December 12, 2005 No. 147n, September 18, 2006 No. 116n, November 27, 2006

No. 156n, October 25, 2010 No. 132n, December 24, 2010 No. 186n, May 16, 2016 No. 64n)

Pursuant to the Accounting Reform Program in accordance with international standards financial reporting, approved by the Decree of the Government of the Russian Federation of March 6, 1998 N283 (Collected Legislation of the Russian Federation, 1998, N11, Art. 1290), I order:

1. Approve the attached Regulations on accounting "Accounting for fixed assets" PBU 6/01.

2. Recognize invalid the order of the Ministry of Finance of the Russian Federation dated September 3, 1997 N65n “On approval of the Regulation on accounting “Accounting for fixed assets” PBU 6/97” (the order was registered with the Ministry of Justice of the Russian Federation dated January 13, 1998, N1451 ) and paragraph 1 of the Amendments to accounting regulations approved by order of the Ministry of Finance of the Russian Federation dated March 24, 2000 N31n (the order was registered with the Ministry of Justice of the Russian Federation on April 26, 2000, registration number 2209).

3. To put into effect this order starting from the financial statements of 2001.

Regulation on accounting "Accounting for fixed assets" PBU 6/01

I. General provisions

1. This Regulation establishes the rules for the formation in accounting of information on fixed assets of the organization. An organization is hereinafter understood as a legal entity under the laws of the Russian Federation (except for credit institutions and state (municipal) institutions).

3. This Regulation does not apply to:

machines, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;

items handed over for installation or to be installed, which are in transit;

capital and financial investments.

4. An asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:

a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;

b) the object is intended to be used for a long time, i.e. a term lasting more than 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not assume the subsequent resale of this object;

d) the object is capable of bringing economic benefits (income) to the organization in the future.

A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation), for management needs non-profit organization, as well as if the conditions established in subparagraphs "b" and "c" of this paragraph are met.

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