When commissioning works are carried out. Commissioning in engineering systems

During the implementation of many projects, capital construction or reconstruction of buildings and structures is carried out with the installation of new equipment or specialized processes. Such works include the installation of fire extinguishing systems, power supply, air conditioning, ventilation, fire alarms. All of them require commissioning, for this, a commissioning program has been drawn up more and more often lately.

What is NDP and why they are carried out

According to SNiP, commissioning is a set of activities that are carried out during the preparation for the implementation of integrated testing and individual testing of installed equipment. This includes checking, testing and adjusting equipment to achieve design parameters.

The performance of all these manipulations is usually carried out on a contractual basis by specialized organizations that have the necessary permits and a staff of qualified specialists. The necessary conditions for their activities at the site (industrial sanitation, labor safety) are organized by the customer, he also pays for commissioning at the expense of the general estimate for putting the facility into operation. All operations must be carried out by instructed and certified for each specific case by the personnel of the commissioning organization under the supervision of a responsible representative on the part of the customer.

There are two main stages in the commissioning activities:

• Individual tests are activities that are designed to ensure that the requirements that are provided for by specifications, standards and working documentation, for testing units, machines and mechanisms. The purpose of individual tests is to prepare for complex testing in the presence of a working commission.
• Complex tests are actions carried out after the acceptance of the mechanisms by the working commission, and directly the complex testing itself. At the same time, the interconnected joint operation of all installed equipment is checked at idle, then under load, after which the technological regime provided for by the project is reached.

Although not mandated by law, last years more and more often, the customer requires that a commissioning program be drawn up for testing work. This gives confidence that not a single nuance will be missed, and the operation of all systems will comply with the approved standards and project documentation.

How is it compiled and what does the commissioning program include?

The commissioning program is a document that clearly outlines the entire list of actions that will be carried out by the responsible organization. On the net, you can see discussions about whether it is worth including a commissioning methodology in the Program or whether it should be drawn up as a separate document. There are no clear requirements regarding this, so everything here depends on the agreements of the parties. A sample for each specific situation can be easily found on the Internet.

The program is drawn up and approved by a representative of the commissioning company and agreed by the customer, the signatures and seals of the parties are put in the header of the document. The following sections follow (as an example, let's take the preparation of a hotel heating system):

• checking the correctness of installation, readiness and serviceability of equipment in visual mode (control devices, valves, filling the system with water), following the results, a defective list is compiled;
• commissioning tests in operating conditions, balance experiments (setting optimal modes, testing valve control in manual and automatic modes, checking automation settings, identifying shortcomings and working out proposals for their elimination), the result is an act of individual tests;
• comprehensive testing (72 hours of continuous operation for all main equipment, 24 hours for heating networks), its beginning is considered to be the time when all systems are started at maximum load.

Some companies document all activities related directly to the preparation and testing of devices in a separate document - the Commissioning Methodology, which comes as an addition to the Program. In the Program, they include more general things of an organizational nature. That is, there is an actual division of the entire complex of works into organizational, legal and technical components. However, the Methodology is often an integral part of the main body of the approved Program.

An integral part of the Program may be such additional documents:

• passports of ventilation, heating and hot water supply systems, as well as individual nodes of their connection;
• the procedure for preparing and subsequent commissioning with a list of all operations, their start and end times;
• list of stationary and portable measuring instruments (pressure gauges, thermometers, etc.);
• list of control and stop valves, equipment (pumps, valves, heat exchangers, filters);
• list of control points and measurement protocol for each of them;
• a list of parameters that require clarification and adjustment (humidity and air temperature, pressure in pipes, coolant flow rates);
• a method for measuring heat losses by building structures (a special act is drawn up and a certificate is issued).

After the completion of all commissioning works, complex testing and regime tests, a commissioning report is drawn up with the relevant annexes (a list of mechanisms and equipment on which adjustment and testing was carried out).

The technical report of the involved specialized organization issues, as a rule, within one month.

An integral part of the production and technological process are narrowly focused special activities, known as commissioning. In the process of carrying out these activities, the equipment is checked for trouble-free operation and safety, the possibility of putting it into operation and bringing it to design indicators. First of all, the documentation of the project to be checked is considered. The equipment is checked and tested in case of possible failures and emergencies. In addition, this also includes a lot of additional work performed in the process of preparing and conducting individual tests of the entire equipment complex.

Procedure for commissioning

Commissioning is carried out after the installation of the equipment is completed. The main objective of these activities is to comprehensively test the installations being tested. During the check, the degree of their safety and reliability, compliance with the declared design characteristics is determined. Based on the results of the work, all identified shortcomings that impede the normal operation of the equipment are eliminated.

Installation and commissioning are carried out by specialized organizations with which the enterprise concludes a business contract. If the enterprise has trained engineering and technical personnel and the necessary instrumentation, then these works can be performed on their own. These employees belong to the category of operational personnel. They must take a course. After passing the exam, a protocol is drawn up and a certificate is issued for the right to perform commissioning. For workers, a re-test of knowledge is carried out annually, and for engineering and technical workers - once every 3 years.

Commissioning ends with the preparation of a technical report, reflecting all the stages completed, with conclusions and recommendations for further improving the operation of equipment and installations. Thus, this report is the main document characterizing the volume and efficiency of the work performed. Practical experience shows that the cost of start-up and adjustment activities pays off already in the first months of operation. For example, the results of calculations and comparative tests show that due to competently driven start-up and adjustment, fuel savings can be 3-5%.

To perform commissioning, a team of specialists is involved, which should be led by a qualified engineer. The number of workers is determined in accordance with the amount of work to be done, usually no more than 5 people. The main activities are carried out by engineering and technical workers, and the personnel of the enterprise are used for auxiliary work.

For each type of equipment, a commissioning program is drawn up, agreed with the management of the enterprise. During its development, the main attention is paid to practical experiments, during which individual nodes are tested, design flaws are identified, and the quality of installation is determined. Great importance is attached to experiments to verify the reliability of all types of equipment, its ability to maintain the specified parameters. The maximum value of the performance of the unit, the stability of its operation at low loads is determined.

Such checks are carried out in sufficient numbers to draw up an indicative regime map, which takes into account the entire range of operational loads. To determine some parameters, instrumentation of the equipment itself is used.

In conclusion, the most important event is carried out for the comprehensive testing of equipment and its inclusion in the work. This operation is carried out only with the permission of the head of the adjusting group. No one should interfere with his orders, except when there is a threat to the safe operation of the equipment and maintenance personnel.

Electrical commissioning

Commissioning works are carried out at the final stage of electrical work. During this period, electrical equipment is tested and checked for compliance with the project, the current PUE, technical specifications and documentation of the manufacturer. All units must comply with the declared technological indicators. After all settings, testing and testing have been carried out, conclusions are issued on the operability of the entire installation and each of its components.

Our organization in short time and will perform a wide range of such works with high quality, including commissioning of the electrical equipment system. The company's specialists will carry out activities in several stages:

• Obtaining from the customer and a thorough study of the technical characteristics of the installations, technical documentation and electrical part of the project, its relationship with technological processes.
• Preparation of a work program and a project for the implementation of commissioning, including activities related to safety, their coordination with the customer.
• Analysis of the finished documentation, identification of shortcomings and other comments.
• Preparation of instructions technological maps and guidelines on setup issues. Particular importance is attached to protocols and other forms of reporting documentation, preparation necessary tools, appliances and fixtures.

After the preparatory period, commissioning activities are carried out jointly with. A temporary circuit is used to supply voltage to the equipment. When combining work, special attention is paid to compliance with safety regulations. By this time, in the premises with electrical equipment, the implementation of all construction works, heating, lighting and ventilation. The electrical equipment itself is already installed and grounded. Wells, openings and cable channels were closed.

At this stage, the installed electrical equipment is tested by applying voltage through test circuits to individual devices. When performing this operation, electrical installation personnel should not be in the adjustment area. If defects in electrical equipment are detected, they are eliminated by the customer, and installation errors and shortcomings - by the electrical installation organization. Based on the results of the second stage, the employees of the company draw up the following documents:

• Protocol of tests and measurements of insulation.
• protocol.
• Protocol for setting up protections and relay-contactor equipment.
• Executive diagrams of objects subject to power supply, connected to voltage.

At the next stage, individual tests of electrical equipment are carried out, in which the voltage is supplied according to normal working scheme. First of all, for electrical installations, the operating mode is entered and personnel permits are issued in accordance with safety regulations. After that, the adjusters adjust the equipment parameters, test protection, control and signaling schemes. Before testing technological equipment, it is necessary to set up and check the operation of electrical equipment at idle.

After the company's specialists conduct individual tests, the electrical equipment will be considered accepted for operation. Based on the results of the tests, all the necessary documents will be drawn up and transferred to the customer:

• Test protocols for grounding and zeroing.
• Test protocols for electrical equipment at high voltage.
• Principal executive schemes, as in the previous stage.

The rest of the documentation is provided to the customer within two months after the equipment is put into operation. For objects of increased technical complexity, this period is extended to four months. At the end of this stage, an act of technical readiness is drawn up for conducting a comprehensive testing of electrical equipment.

Comprehensive testing is carried out according to special programs agreed with the customer. During this event, the interaction of electrical equipment systems and electrical circuits in various operating modes is checked. Parameters are adjusted and configured in individual devices and functional groups ah, their mutual connections are provided, the specified operating modes are created. Electrical installations are tested according to the full scheme, which makes it possible to prepare and conduct a comprehensive testing of technological equipment.

Equipment commissioning

In order to put the mounted process equipment into operation, it is necessary to perform commissioning work. The volume of these activities can be up to 20% of the entire project. These works are carried out at the final stage, before putting the equipment into operation.

In our organization, we qualitatively and quickly perform commissioning of all major types of equipment. The company's specialists will carry out the following activities:

• Check the compliance of the project documentation with the actual execution.
• They will prepare and test technological lines.
• Perform revision, testing and calibration of various instruments and automation.
• Individual components and assemblies, auxiliary systems will be checked by testing method, dynamic equipment will be run in.
• Organize activities for the complex testing of the facility and its commissioning.
• Conduct staff training for the subsequent operation of the equipment.

As a rule, the organization of commissioning works at any object is carried out at the last terms of construction and installation works. Already during this period, engineers discovered possible inconsistencies between the design documentation and the installed equipment. Because of this, malfunctions may occur in the future, so it is very important to eliminate all shortcomings in a timely manner. This stage is of great importance and guarantees the reliable operation of the facility in the future.

Our commissioning organization offers a full range of services, from the adjustment of individual technological elements to complex facilities of various industries.

2.1. The commissioning can be divided into eight stages, which differ in the technology of their implementation.

2.1.1. Preparatory stage.

2.1.2. Pre-assembly revision and verification of equipment: machines and mechanisms, devices, fittings, controls and information presentation.

2.1.3. Element-by-element acceptance from installation and individual testing of equipment.

2.1.4. Unit acceptance from individual tests (including the necessary control of the completeness and quality of installation) of the equipment of functional units.

In accordance with SNiP 3.05.05-84, SNiP 3.05.06-85 and SNiP 3.05.07-85, the stages of element-by-element acceptance from installation and individual testing of equipment do not coincide in time for various kinds equipment and this difference can be quite significant. Nodal acceptance serves to check the readiness of the entire variety of node equipment for node-by-node adjustment at the time it begins.

2.1.5. Unit-by-unit start-up (hereinafter “start-up”) adjustment of functional units on idle equipment (cold commissioning) and their testing under load. Transfer of functional units from commissioning to operation mode, to check of construction and installation readiness and to unit-by-unit complex adjustment on operating equipment.

2.1.6. Testing of a block (or a separate boiler unit, turbine unit) with synchronization (or without it for a separate boiler unit) and a set of loads to check its complete construction and installation readiness.

2.1.7. Unit-by-unit complex (hereinafter "complex") adjustment and testing of functional units, including subsystems of automated process control systems and the operational circuit of the block control panel for testing equipment modes. Pilot operation of functional and technological units, including the monitoring and control system, detection and elimination of defects, transfer of functional units to commercial operation. Carrying out a comprehensive testing of the block (installation).

2.1.8. Acceptance of the block (installation) for operation by the state commission with the necessary testing of power equipment and with registration relevant act.

2.2. Two fundamentally different types of organization of commissioning work on equipment are envisaged:

works carried out by specialists of the same profession (thermal mechanics, electricians, APCS specialists, etc.), assembled into teams and performing adjustment operations almost independently of specialists from other professions;

work carried out by integrated junction teams (hereinafter referred to as "nodal teams"). Each node team includes workers of all professions necessary for the adjustment of this functional and technological node.

2.2.1. The first type of organization of work is applied:

During pre-installation revision, verification, element-by-element acceptance from installation and individual testing of equipment;

At the initial stage of the complex adjustment of units, when it is advisable to carry out the initial assurance of the reliability of the equipment in the design volume separately by its types.

2.2.2. Starting from the stage of node acceptance from individual testing and up to the acceptance of the block (installation) by the state commission (with the exception of the initial stage of complex adjustment), commissioning is carried out by the nodal teams and organized by complex working subcommittees.

2.2.3. The nodal team is organized by the decision of an integrated working subcommittee during individual testing of equipment from among the leading specialists of organizations that perform installation and commissioning work at this functional node under contracts: to perform commissioning work, the nodal team may additionally be assigned employees from the assembly and commissioning organizations.

The nodal team is headed by a foreman appointed from among the highly qualified specialists of the leading commissioning organization for the node, the customer, the research organization or the equipment manufacturer.

The foremen of the nodal teams, and, if necessary, the entire composition of the nodal team, are appointed by order of the customer or (when the facility is delivered on a turnkey basis) by the general contractor.

The foreman of the nodal brigade and the brigade subordinate to him can perform commissioning work at two or more functional nodes.

2.2.4. The integrated working subcommittee includes workers of all specialties necessary for the organization and acceptance of work at the site.

The composition of the complex working subcommittees includes: foremen of the respective brigades; representatives of the customer, equipment manufacturers, general designer, general contractor, heat installation, electrical installation, leading commissioning and research organizations. Representatives are selected by the heads of production departments of the relevant organizations at the request of the chairman of the integrated working subcommittee.

The chairmen of the complex working subcommittees are appointed by the order of the customer or upon delivery of turnkey facilities by the order of the general contractor from among the experienced and competent specialists of the customer or (in agreement with the management) the leading commissioning organizations for this unit, research organizations, as well as equipment manufacturers. The same specialist may be appointed chairman of two or more integrated working subcommittees.

The chairman of the complex working subcommittee is a member of the working committee.

The appointment of chairmen and the creation of complex working subcommittees is carried out during the period of individual testing of equipment.

2.2.5. Working and state acceptance commissions are created in the manner and under the conditions corresponding to VSN 37-86 of the USSR Ministry of Energy.

Specialized subcommittees, organized by the working commission in accordance with VSN 37-86 of the USSR Ministry of Energy, can provide assistance to integrated working subcommittees in accordance with their areas of activity.

Prior to the organization of the working commission, the customer can form workshop commissions for the acceptance of premises, equipment, etc.

2.3.1. The organization of the production of commissioning works should provide for the "integration" of units of a unit or a separate installation, which is sequentially increased from stage to stage, with access to their full functional linkage during the period of complex adjustment.

2.3.2. The preparatory stage of commissioning begins after the release of working drawings. At this stage, the following is done:

Study and analysis of design and factory documentation, determination of compliance of design documentation with regulatory documents, standard solutions and best practices, development of comments and recommendations to eliminate deficiencies;

Drawing up a project for the production of commissioning, including safety measures;

Development and approval of work programs for commissioning and commissioning of equipment;

Preparation of a fleet of measuring equipment, testing equipment and fixtures, organization and equipment of an object laboratory, provision of workplaces with instruments, tools and instructional and methodological materials;

Drawing up a list of documentation, the execution of which is necessary at various stages of production and acceptance of commissioning work at each functional unit;

Development of the first edition of operating instructions.

Works under clause 2.3.2 are carried out by organizations participating in commissioning works in accordance with the coordination plan individually with the necessary mutual consultations.

2.3.3. At the stage of pre-installation revision and verification of equipment, machines, mechanisms, fittings, control and management facilities, the general operational and technical management is carried out by the customer in the person of the deputy chief engineer for repairs.

The procedure and scope of audits and inspections are established in accordance with the current rules and standards.

The audit is carried out by the relevant workshops of the power plant with the involvement of installation, repair and commissioning enterprises.

The workshops provide the organization of jobs for repair and adjustment personnel in the premises allocated for this purpose by the management of the power plant.

2.3.4. At the stage of element-by-element acceptance from installation and individual testing, the general operational and technical management is carried out by the deputy chief engineer of the power plant for installation.

The procedure for acceptance and individual testing is established, guided by the current rules and standards, by the heads of the power plant workshops together with the relevant heads of the teams of the head commissioning organization, heads of departments of construction, installation and commissioning organizations, and the chief personnel of manufacturing plants.

Adjustment works are carried out by adjustment organizations in accordance with the coordination plan. The workshops ensure the organization of workplaces for adjustment personnel in the premises allocated for the performance of these works by the management of the power plant.

The result of this stage is the execution of the act of the working commission on the acceptance of equipment after individual tests (Appendix 8).

The power supply for commissioning is carried out by the power plant in accordance with current regulations.

2.3.5. At the stage of node-by-unit acceptance from installation and individual testing of the equipment of functional units of the main and general station equipment, the general operational and technical management is carried out by the deputy chief engineer of the power plant for operation.

Acceptance of functional units from installation and individual tests is carried out in a complex from construction, heat installation, electrical installation and commissioning organizations with consideration of the readiness of the unit in terms of construction, heat installation, electrical work and individual tests, with consideration of acts for hidden work and documents (acts, protocols, records in magazines) compiled during the audit of equipment, element-by-element acceptance, individual tests.

By the beginning of the unit-by-unit adjustment and unit-by-unit testing, the installation of the technological equipment of the unit must be fully completed; adjustment operations were performed on the technological equipment that do not require putting the equipment into operation; completed autonomous adjustment of sections of subsystems of automated process control systems included in this node in the amount of:

Special software for the subsystem for collecting and primary processing of information, the information base, the subsystem for presenting information, the subsystem for technological printing of programs for diagnosing technical means;

Information channels and signal reproduction panels;

Cabinets of control subsystems, interlocks, protections and alarms;

Schemes for controlling mechanisms, shut-off and control valves;

Cabinets of automatic control subsystem;

Cabinets (with checking them on simulators) of the functional group control subsystem (FGU);

The operational circuit of the block control panel and all communications within the block control panel.

Conducting node-by-unit acceptance of equipment from installation is carried out by an integrated working subcommittee.

As a result of this acceptance, an acceptance certificate is issued, approved by the chief engineer of the power plant. The form of the act is given in Appendix 9.

If in the process of acceptance of the assembly from the installation and individual tests, defects and imperfections are revealed, then the acceptance is suspended until they are eliminated.

The need to perform work not provided for by the project, factory instructions and other documents is documented by the act of the working commission.

2.3.6. At the stage of commissioning of functional units on non-operating equipment (cold commissioning) and their testing under load (with voltage, air, steam, water, oil supply with boiler kindling), node-by-unit acceptance into the subsequent comprehensive commissioning, general technical management is carried out by the Deputy Chief Engineer of the power plant for operation.

The commissioning of the node is directly carried out by the node team under the leadership of the foreman.

Works at the stage of commissioning and testing of functional units are carried out according to work programs approved by the chief engineer of the power plant.

Cold commissioning of a functional unit is considered completed if:

Performed all necessary calibrations of analog instruments and checks of factory settings;

The correctness of the passage of all analog signals from sensors to automation, computer technology, instruments and signaling devices was checked;

All protection and alarm settings are set;

The course of regulating bodies and electromagnetic valves is checked up;

The correctness of the passage of the signal of discrete devices and sensors used in protection, blocking, automatic control and signaling systems to computer technology and its display means, individual devices, signaling devices and control devices was checked;

Engine torque limit switches and position indicators calibrated and tested;

Checked switching equipment;

The direction of rotation of the drives of technological mechanisms was checked;

The direction of movement of actuators and indicating devices was checked under control action;

The possibility of operational control from the control panel has been established;

The systems of protection, interlocks, signaling and logic control have been checked (as far as possible without the technological mode);

The direction of the impact of automatic control systems was checked, the calculated parameters of their settings were set;

General APCS software was generated and tested;

Special APCS software was loaded and tested on simulators (as far as possible without a technological mode);

The mechanisms were scrolled at idle, it was found that the parameters characterizing the state of the mechanism at idle are within the limits established by standards, factory, design and other regulatory and technological documentation. Completion of cold setup points is reflected in the "Journal of readiness of the node for testing under load". The log form is given in Appendix 10.

Testing of the unit under load is carried out after the completion of its cold adjustment.

The stage of commissioning and testing of equipment units ends with trial runs, during which the settings are adjusted, debugged, tested and put into operation (on the equipment included in the operation) of the subsystems of protection, interlocks, ARV, signaling, ACP, FGU and the subsystem for presenting information in volume , necessary to ensure the safety and reliability of testing a unit (or installation) in order to check its construction and installation readiness with taking the load, with its release into the operating mode and complex adjustment. Technical programs for testing functional assemblies under load specify the roles and responsibilities of operating personnel.

The organization of testing of the unit after the launch attack in order to accept it for checking the construction and installation readiness and for complex adjustment is carried out by an integrated working subcommittee.

If during the testing of the unit damage, defects or imperfections are revealed, then the testing is interrupted and carried out from the beginning after they are eliminated.

The completion of this stage for each node is documented by the node test report, approved by the chief engineer of the power plant. The protocol form is given in Appendix 11.

The unit is considered accepted for checking construction and installation readiness and for complex adjustment if there is an act of acceptance of the unit from installation and individual testing approved by the chief engineer of the power plant (clause 2.4.5), as well as a test report of the unit (Appendix 11).

2.3.7. Checking the construction and installation readiness of the start-up complex of a power unit or a separate unit is carried out according to a special technical program that provides for the start-up of equipment according to design schemes. At the same time, for a separate boiler unit, it is envisaged to obtain a pair of design parameters, and for a power unit and a separate turbine unit with a generator, synchronization and a set of electrical loads.

The program for checking construction and installation readiness is developed by the head commissioning organization and approved by its chief engineer and the chief engineer of the power plant. In the absence of a head commissioning organization, the program is developed and approved by the customer, involving installation and commissioning organizations in the development of the program.

Operational control of the equipment is carried out by the customer's operating personnel according to pre-developed operating instructions and a program for checking construction and installation readiness.

In accordance with the program, the personnel of installation, commissioning, research and development organizations and the chief personnel of equipment manufacturers take part in the readiness check in accordance with the program.

The chief engineer of the power plant is the technical manager of the verification of construction and installation readiness.

Upon completion of this stage of commissioning, an act is drawn up by the working acceptance committee on the acceptance of the equipment of the unit (installation) after checking the construction and installation readiness. Attached to the act is a list of defects in equipment, installation and construction revealed during testing, as well as a program-schedule for the complex adjustment of units and testing of a unit or a separate unit. The act is approved by the head of the superior instruction of the customer. The form of the act is given in Appendix 12.

Defects in equipment, construction and installation, identified during the verification of the construction and installation readiness of the launch complex, must be eliminated before the start of a comprehensive commissioning of the equipment.

2.3.8. At the stage of complex adjustment of units, unit-by-unit adjustment, testing (research) of equipment in various operating modes is carried out:

When the block or a separate unit is stopped with the inclusion in the operation of individual functional technological units;

During start-ups and shutdowns of a unit or a separate unit according to the program of commissioning tests;

When carrying an electrical load at a level specified by the adjustment program.

In the same period, repair and finishing work is carried out on the stopped equipment, defects identified in the process of adjusting the units are eliminated.

The program of complex adjustment of nodes provides for the separate work of specialists of various professions for the initial adjustment at the first stage certain types equipment in order to ensure the reliability of the installation in the design volume, and then - the integrated work of the nodal teams created at the stage of acceptance, under the technical supervision of the foremen.

Completion of the adjustment of the nodes is documented by the nodal teams with protocols for conducting a comprehensive test of the nodes (in the required operating modes of the power unit, which are approved by the chief engineer of the power plant).

In the same period, a comprehensive adjustment of the subsystems of the automated process control system (including the operational circuit of the block control panel), their trial operation and transfer to commercial operation is carried out.

The operation of the equipment during the period of complex adjustment is envisaged according to separate programs, and electricity generation for this period is not planned according to the dispatch schedule.

During the complex adjustment period, the following is carried out:

Technological debugging of functional units during equipment operation in variable and stationary modes;

Carrying out and testing equipment launches from various thermal states according to the schedules of manufacturers;

Debugging information channels of discrete and analog parameters, as well as updating the information base based on the results of equipment operation;

Experimental determination of static and dynamic characteristics of equipment, inclusion of automatic control systems in the design volume;

Adjustment and adjustment of technological algorithms and programs for the complex of tasks of automated process control systems on existing equipment;

Adjustment of functional group control systems with adjustment of technological algorithms and FGU programs and blocking based on the results of launches;

Correction of operational technical documentation;

Development of control modes and interaction between operational personnel in the conditions of the existing automated process control system and in case of its failures;

Trial operation of a complex of tasks and subsystems of automated process control systems with testing in variable and stationary modes of equipment operation, its verification for taking the maximum possible (within the design) and maximum continuous load;

Transfer of the start-up complex of tasks and subsystems of automated process control systems as part of the power equipment being put into commercial operation.

Comprehensive adjustment ends with a comprehensive testing of equipment with the execution of an act according to SNiP 3.01.04-87 (Appendix 2).

2.3.9. After the completion of work according to the program-schedule for the complex adjustment of a power unit or a separate unit and its comprehensive testing, the said equipment is accepted for operation. Acceptance for operation is carried out by the state acceptance committee with the appointment, if necessary, of control tests and trials.

Samples and tests are carried out under the technical guidance of the chief engineer of the power plant according to the program approved by the state acceptance committee. This produces:

Checking the operating modes of the boiler unit, turbine unit, generator, transformer and auxiliary equipment when operating on the main fuel and control algorithms for functional units in stationary and variable modes;

Comprehensive check of all subsystems of automated process control systems;

Checking the joint operation of the main units and auxiliary equipment at the maximum possible (within the design) load;

Other necessary trials and tests.

Upon successful acceptance of the state acceptance committee of a power unit or installation, an act of acceptance of the facility into operation is drawn up in accordance with SNiP 3.01.04-87 (Appendix 5).

"Industry: accounting and taxation", 2011, N 6

In what cases are the costs of commissioning work forming the cost of depreciable property, and in which cases are they recognized at a time? What documents can confirm the validity of the expenses incurred? How to prove the non-capital nature of commissioning?

The concept of commissioning

Commissioning works by nature and purpose are a continuation of installation work and the final link in new construction, as well as reconstruction, expansion and technical re-equipment of existing enterprises, buildings and structures. Upon completion of commissioning, the object can be presented for commissioning. The main provisions on the procedure for commissioning are set out in SNiP 3.05.05-84<1>.

<1>SNiP 3.05.05-84 "Technological equipment and technological pipelines", approved by the Decree of the USSR State Construction Committee of 05/07/1984 N 72.

Commissioning includes a set of works performed during the preparation and conduct of individual tests and comprehensive testing of equipment. At the same time, the concept of "equipment" covers the entire technological system of the facility, that is, a complex of technological and other types of equipment and pipelines, electrical, sanitary and other devices, automation systems that ensure the release of the first batch of products provided for by the project.

So, commissioning is a set of works on checking, testing and setting up equipment in order to ensure the specified operating parameters. The tasks of commissioning are to identify possible errors in design and construction and installation works, to detect shortcomings in the operation of equipment before it is put into operation. Prior to the start of individual testing of the installed equipment, commissioning works are carried out on electrical devices, automated systems control, heat power and some other types of equipment, the implementation of which ensures individual testing of process equipment - the final stage of the installation of this equipment. Commissioning works, which are carried out during the period of individual testing of equipment, ensure the fulfillment of the requirements stipulated by the working documentation, standards and specifications for individual machines, mechanisms, devices and units, in order to prepare the equipment for acceptance by the working commission for comprehensive testing. During the period of complex testing of the equipment, checks, adjustments and ensuring the joint interconnected operation of the equipment in the technological process provided for by the project at idle are carried out, followed by transferring the equipment to work "under load" and bringing it to a stable technological mode, ensuring the release of the first batch of products.

Requirements for the conduct and acceptance of commissioning work on devices, systems and equipment are given in part 3 of the SNiP for the relevant types of installation work. At the same time, the composition of commissioning works and programs for their implementation must comply with the requirements specifications enterprises - manufacturers of equipment, the rules of labor protection and safety, fire safety.

Commissioning works are carried out in three stages: preparatory work; individual tests; complex testing of installations. At run time preparatory work operating documents for the equipment should be studied, the necessary equipment and auxiliary technical means should be provided to the workplaces of the adjusters. At the stage of individual testing, work is carried out to set up, adjust the equipment in accordance with their technical descriptions, instructions, etc. Individual tests are carried out during the installation work. The stage of complex testing is carried out after the completion of all installation work. At this stage, adjustments to the previously carried out adjustment of the equipment, bringing all the equipment to the operating mode and checking the interaction of the equipment should be made.

Costs for preparation and development of production

The Tax Code does not regulate the procedure for recognizing expenses for commissioning. Meanwhile, the Tax Code of the Russian Federation allows attributing to other expenses associated with production and sale the expenses for the preparation and development of new enterprises, industries, workshops and units. The basis - paragraphs. 34 p. 1 art. 264 of the Tax Code of the Russian Federation. The content of the group of expenses of this subparagraph is not specified. The main provisions for planning, accounting and calculating the cost of production for industrial enterprises <2>(hereinafter referred to as the Basic Provisions), the costs of preparing and developing production are allocated in a separate calculation item (clause 31), which groups, in particular, the costs of developing new enterprises, industries, workshops and units (start-up costs) and the costs of preparing and mastering the production of new types of products and new technological processes. Clause 5 of the Basic Provisions explains what is meant by start-up costs: the costs of checking the readiness of new enterprises, industries, workshops and units for their commissioning by comprehensive testing (under load) of all machines and mechanisms (trial operation) with a trial release of the envisaged product design, equipment adjustment. It also clarifies that they do not relate to start-up costs and are reimbursed from funds allocated for capital investments, in particular, the costs of individual testing of certain types of machines and mechanisms and for complex testing (idle) of all types of equipment and technical installations in order to check the quality of their installation.

<2>Approved by the State Planning Committee of the USSR, Goskomtsen of the USSR, the Ministry of Finance of the USSR, the Central Statistical Bureau of the USSR on 07/20/1970.

The foregoing allows us to conclude that the costs of commissioning, carried out during the period of complex testing of equipment ("under load") with trial production, are included in the start-up costs, taken into account on the basis of paragraphs. 34 p. 1 art. 264 of the Tax Code of the Russian Federation. Start-up costs do not include the costs of commissioning carried out at the stages of preparation and individual testing of equipment.

Commissioning works "idle" and "under load" in the construction estimate

The current procedure for attributing the costs of commissioning in the construction estimate documentation is established by the Ministry of Regional Development in Letter No. BT-386/08 dated 13.04.2011. This order is different for production and non-production objects. industrial purpose.

During the construction of new, reconstruction and technical re-equipment of existing housing and civil, social, as well as special-purpose facilities that are not related to the production of products (with income from its sale), all costs for commissioning necessary to bring the facility to a condition suitable for use, and carried out before the commissioning of the facility and the formation original cost depreciable property (fixed assets) are included in Ch. 9 "Other work and costs" (columns 7 and 8) of the summary estimate calculation of the cost of construction without division into work performed "idle" and "under load". At the same time, the composition and scope of commissioning work performed must comply with the requirements of the project, SNiP, technical regulations, technical documentation of enterprises - manufacturers of equipment, other regulatory and technical documentation of state control and supervision bodies, rules for technical operation and safety.

Start-up costs for production facilities must be taken into account in accordance with paragraph 4.102 of the Methodology for determining the cost construction products in the territory Russian Federation(MDS 81-35.2004<3>). According to this norm, the costs of commissioning:

• "idle" - are included in Ch. 9 "Other work and costs" (columns 7 and 8) of the summary estimate;
• "under load" - can be treated as non-capital expenses for the estimated cost that will be incurred (provided) during the operation of the constructed facilities, and, as a rule, are not provided for in the estimate documentation for construction.

With the release of the Letter of the Ministry of Regional Development of Russia dated 13.04.2011 N VT-386/08, the clarifications given in the Letter of the Gosstroy of Russia dated 10.27.2003 N NK-6848/10 became invalid. The latter provided for the procedure for attributing and accounting for the costs of commissioning in the estimate documentation developed from 01.11.2003. This procedure was agreed with the Ministry of Finance of Russia, the Ministry of Taxation of Russia and the Ministry of Economic Development of Russia and remained unchanged until its cancellation.<4>. As Gosstroy explained, the costs of commissioning "idle", associated with bringing the object to a state suitable for use, in accordance with the norms of Art. 257 of the Tax Code of the Russian Federation are accounted for as capital expenditures. The cost of commissioning "under load", carried out after the initial cost of depreciable property (fixed assets) is formed, in accordance with paragraphs. 34 p. 1 art. 264 of the Tax Code of the Russian Federation as non-capital expenses are accepted for tax accounting as part of other expenses associated with production and sales, and are financed from the main activities of the operating organization. The cost of commissioning "idle" was included in Ch. 9 "Other work and costs" (columns 7 and 8) of the summary estimate of the cost of construction. When attributing the costs of commissioning "idle" to capital investments, one should be guided by the Structure of the full range of commissioning works, taken into account in the new budget and regulatory framework 2001, developed by Gosstroy, in accordance with the Appendix to Letter N NK-6848/10. The final part of the Letter contained a reservation: the procedure for attributing costs for commissioning works is valid for the construction of new, expansion, reconstruction and technical re-equipment of existing enterprises, buildings and structures for housing, civil and industrial purposes. In other words, the procedure for financing commissioning works, intended for industrial facilities, was also extended to civil housing facilities. Actually, for non-production facilities that are not related to the production of products, the division of commissioning work into work "idle" and "under load" was meaningless: at what expense should the costs of performing work "under load" be compensated if the product is not produced and not implemented? The Ministry of Regional Development previously noted that the entire range of commissioning works carried out in relation to non-production facilities is covered by the concept of “idle” work (Letter of 09.10. start-up costs in construction estimate in relation to non-production objects.

<4>Letter of the Ministry of Regional Development of Russia of October 13, 2009 N 33499-IP / 08.

Recognition of expenses for commissioning in tax accounting

Explaining the procedure for accounting for the costs of commissioning, financiers rely on the Letter of the Gosstroy of Russia N NK-6848/10<5>. In Letter N 03-03-06/2/148 dated 07.08.2007, the Ministry of Finance reported that the said Letter of the State Construction Committee distinguishes between accounting for the costs of commissioning "idle" and "under load":

• the cost of carrying out "idle" work is included in the summary estimate of the cost of construction as capital expenditures and are integral part the initial cost of the fixed asset under construction;
• the cost of performing work "under load" is not included in estimate documentation and are included in other expenses as non-capital expenses.

In the Letter dated 02.11.2010 N 03-03-06 / 1/682, the Ministry of Finance indicated: non-capital expenses associated with the preparation and development of new production, which, in accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation are not taken into account in the initial cost of fixed assets, are included in other expenses associated with production and sales, on the basis of paragraphs. 34 p. 1 art. 264 of the Tax Code of the Russian Federation. Expenses for commissioning "under load", carried out after the initial cost of depreciable property (fixed assets) is formed, as non-capital expenses are accepted for tax accounting as part of other expenses associated with production and sales, in accordance with paragraphs. 34 p. 1 art. 264 of the Tax Code of the Russian Federation. In the event that the initial cost of the fixed asset is not formed, the costs of commissioning as costs associated with bringing the fixed asset to a state in which it is suitable for use, on the basis of paragraph 1 of Art. 257 of the Tax Code of the Russian Federation are taken into account in the initial cost of this fixed asset.

Similarly, in the Letters of the Ministry of Finance of Russia dated 04.20.2006 N 03-03-04/1/363, dated 08.24.2004 N 03-03-01-04/1/9 it is explained that the cost of commissioning "idle" does not reduce the taxable profit as current expenses of the organization, but are included in capital costs and for the purposes of taxation of profits (that is, they are included in the initial cost of fixed assets and are taken into account in expenses as part of depreciation), and for the purposes of accounting, and for statistical purposes. Expenses for commissioning "under load", carried out after the initial cost of depreciable property (fixed assets) has been formed, are accepted for tax accounting as expenses of a non-capital nature as part of other expenses associated with production and (or) sales, in in accordance with paragraphs. 34 p. 1 art. 264 of the Tax Code of the Russian Federation. The same procedure for accounting for expenses for commissioning "under load" is indicated by the Ministry of Finance in Letter No. 03-03-06/1/495 of July 28, 2009. In the Letter of the Ministry of Regional Development of Russia dated 07.04.2010 N 13149-IP / 08 it is noted: if the generator engine is run-in during the period of individual equipment tests (before acceptance by the working commission), the costs of the necessary material resources are taken into account as capital expenditures. The cost of material resources required for running in the generator engine, carried out during the period of complex testing of the equipment (after acceptance by the working commission), is not included in capital investments. These are the running costs of the organization.

Taxpayers using the accrual method recognize the costs associated with the preparation of proceedings in the period in which they were incurred, on the basis of paragraph 1 of Art. 272, paragraph 2 of Art. 318, paras. 34 p. 1 art. 264 of the Tax Code of the Russian Federation (Letters of the Ministry of Finance of Russia of 06.09.2007 N 03-03-06 / 1/646, of 10.07.2003 N 04-02-05 / 1/72).

Since the procedure for recognizing start-up costs proposed by officials is not spelled out in tax code cannot be called indisputable. After analyzing the arbitration practice, we single out individual judicial acts, in which the approach of officials to the procedure for accounting for commissioning costs is refuted. Thus, the FAS MO in its Decree of 11.07.2008 N KA-A40 / 5083-08-2 indicated that from the norm of paragraphs. 34 p. 1 art. 264 of the Tax Code of the Russian Federation does not follow that the cost of commissioning can be attributed to other expenses only in the case of work "under load". Therefore, any costs for commissioning work (both "on load" and "idle") are accounted for as other expenses in the tax period in which they were incurred. In Resolution No. 09AP-18689/2009-AK dated October 12, 2009, the Ninth Arbitration Court of Appeal upheld the taxpayer, who recognized the costs of commissioning and testing new equipment as current (rather than capital) expenses, justifying this as follows. A special rule (clause 34, clause 1, article 264 of the Tax Code of the Russian Federation) singles out the costs of preparing and developing new industries, workshops and units as a separate group of expenses. These costs are subject to a one-time write-off as part of current costs by virtue of paragraphs. 3 p. 7 art. 272 of the Tax Code of the Russian Federation and, therefore, are not subject to attribution to the initial cost of the fixed asset in accordance with paragraph 2 of Art. 257 of the Tax Code of the Russian Federation. The disputed costs in their content corresponded to the concept of expenses for preparation and development and were lawfully taken into account by the taxpayer in accordance with paragraphs. 34 p. 1 art. 264 of the Tax Code of the Russian Federation. In the Decree of 06.02.2008 N 09AP-16922 / 07-AK<6>The Ninth Arbitration Court of Appeal also noted that the costs of preparing and developing new industries, workshops and units are separated into an independent group and therefore are subject to inclusion in other expenses in accordance with a special rule (clause 34 clause 1 article 264 of the Tax Code of the Russian Federation), and not in the initial cost of fixed assets. According to the arbitrators, if the cost of commissioning can be characterized as the cost of mastering production, workshops and units, they are current, regardless of whether they are related to bringing the OS object to a state suitable for operation. At the same time, the costs of checking the readiness of equipment brought to a state suitable for operation for commissioning through its comprehensive testing are not capital. If the start-up costs cannot be characterized as expenses for the development of production, workshops and units, it is necessary to establish whether they are associated with bringing the fixed asset to a state suitable for operation, and, depending on this, determine the nature of the costs (current or capital). The court concluded that the provisions of paragraph 1 of Art. 257 of the Tax Code of the Russian Federation does not establish that all expenses incurred prior to the execution of the act of putting the facility into operation, are capital and are subject to inclusion in the initial cost of fixed assets. Based on this rule, the arbitrators concluded that the costs of an object that is already ready for operation cannot be of a capital nature. The court considered that the commissioning work carried out by the taxpayer in relation to facilities that are already ready for operation and aimed at checking the equipment being put into operation, adjusting and checking the readiness of facilities for operation, did not change the degree of readiness of facilities for operation, which means that the costs of such work can be taken into account at the same time.

<6>Left unchanged by the Decree of the FAS MO dated 20.05.2008 N KA-A40 / 4099-08-P.

Let's sum up the intermediate result. There are two positions on the issue of accounting for start-up costs. The first (official) is that the cost of commissioning "idle" is taken into account in the initial cost of the fixed asset, and the cost of work "under load" - these are other expenses recognized in the tax (reporting) period in which they are produced. The second point of view is that the cost of performing any commissioning work (both "idle" and "under load") is accounted for as current. The taxpayer who chooses the second position is more likely to cause complaints from controllers.

We confirm the non-capital nature of expenses

So, the company decided to recognize the costs of commissioning as recommended by officials, that is, to divide them into capital and non-capital. Let's call the most important features non-capital expenses.

1. Non-capital works are carried out after the initial cost of the OS object is finally formed. The final cost of the fixed asset is determined by the time it is put into operation, because:

• in accounting, the posting Debit 01 Credit 08 is drawn up when the object is accepted for operation (Instructions for the application of the Chart of Accounts);
• in tax accounting, the object is included in the depreciable property at the time of its commissioning (which is confirmed by the relevant act) (clause 4, article 259 of the Tax Code of the Russian Federation).

Thus, the costs of commissioning carried out before putting the equipment into operation are taken into account in its initial cost, and after putting it into operation, they are taken into account as other expenses on the basis of paragraphs. 34 p. 1 art. 264 of the Tax Code of the Russian Federation (Resolution of the FAS VSO dated March 10, 2006 N A33-22400 / 04-C3-F02-858 / 06-C1).

1. Non-capital works are aimed at comprehensive testing ("under load") of all machines and mechanisms (for trial operation) with trial production. In Decree N A35-5033 / 08-C21 of February 18, 2010, the Federal Antimonopoly Service of the Central Organ named the distinctive features of the costs that form the initial cost of the fixed asset (clause 1, article 257, clause 5, article 270 of the Tax Code of the Russian Federation), and the costs of preparing and developing production (clause 34 clause 1 article 264 of the Tax Code of the Russian Federation). The first ones are aimed at the formation of a specific object and its subsequent bringing to a state suitable for use, but no release finished products , the latter are associated with the production and sale of finished products, and therefore do not affect the cost of the fixed asset used in each specific case, but are included in the cost of manufactured products. In other words, if the organization carries out a comprehensive testing, preparation and development of new production with simultaneous release of finished products(commissioning "under load"), the corresponding costs are to be included among the other costs associated with the production of products. These costs are indirect and form tax base current tax period. But checking the readiness of equipment for the release of products, during which testing, launching, testing of equipment without the release of finished products ("idle"), corresponds to the concept of "bringing the equipment to a state in which it is suitable for use", and the costs incurred by the taxpayer for these purposes, are subject to attribution to the cost of fixed assets. In Decree N А19-12474/06-50-Ф02-210/07 dated 22.02.2007 N А19-12474/06-50-Ф02-210/07, the FAS VSO established that the organization checked the readiness of production by comprehensive testing ("under load") of all machines and mechanisms with trial production. The arbitrators recognized that the taxpayer's expenses are related to the development of new production and, accordingly, are related to other expenses by virtue of paragraphs. 34 p. 1 art. 264 of the Tax Code of the Russian Federation, and are not the costs of bringing the object to a state in which it is suitable for use, as insisted tax authority. In Decree N КА-А40/3877-09 dated 10.06.2009 FAS MO sided with the taxpayer, who took into account the costs of commissioning the unit as non-capital expenses. After examining the contracts for commissioning and acts of work performed, as well as evidence of the release of finished products during the performance check of the unit, the arbitrators came to the conclusion that the commissioning was not related to the testing work, but was the additional adjustment of the equipment during its commercial operation, were carried out after the formation of the initial cost of fixed assets. This means that the costs of such work are rightfully attributed to other expenses in accordance with paragraphs. 34 p. 1 art. 264 Tax Code of the Russian Federation<7>.

Carrying out a comprehensive testing of equipment "under load", but before its commissioning

We found out that if the enterprise carried out commissioning work after putting the equipment into operation and these works were aimed at comprehensive testing (“under load”) of all machines and mechanisms with trial production, then commissioning costs are taken into account as other expenses. But what if the company spent commissioning "under load" before putting the equipment into operation(and, accordingly, before the issuance of an act in the form of N OS-1, which, according to the Instructions for the use and filling out forms of primary accounting documentation accounting for fixed assets<8>used to include objects in fixed assets and account for their commissioning)? Is it possible in this case to recognize the costs of commissioning as part of other expenses (clause 34, clause 1, article 264 of the Tax Code of the Russian Federation)? Or is it necessary to increase the initial cost of the OS object on them? Tax officials, of course, insist on the second option for recognizing expenses. However, one can argue with them. From paragraphs 1, 3, 6 of Appendix 1 to SNiP 3.05.05-84, paragraph 1.5 of SNiP 3.01.04-87<9> it follows that commissioning for integrated testing in operating modes ("under load") is carried out after the equipment is accepted by the working commission and before it is accepted into operation by the state acceptance commission, that is, before the equipment is put into operation. The conclusions of the arbitrators will help to argue the legitimacy of a one-time recognition of costs for commissioning "under load" before putting the equipment into operation. Let us turn to the Decree of the FAS PO of January 15, 2009 N A55-5612 / 2008. The taxpayer included in the expenses of the current period the costs of commissioning of equipment with the release of finished products (more than 517 million rubles), carried out after the signing of equipment acceptance certificates by the working commission, but before the acceptance of the equipment by the state acceptance commission. FAS PO noted that checking the readiness of equipment for production, during which testing, launching, testing of equipment without the release of finished products, meets the concept of "bringing the equipment to a state in which it is suitable for use" within the meaning of paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, therefore, the expenses incurred by the taxpayer for these purposes are subject to attribution to the cost of fixed assets. And on the basis of par. 34 p. 1 art. 264 of the Tax Code of the Russian Federation, if the organization carries out comprehensive testing, preparation and development of new production with simultaneous release of finished products (commissioning work "under load"), the costs associated with the development of new production and trial production during the commissioning period are to be included in the number costs associated with the production of finished products. These expenses are indirect and form the tax base of the current tax period. In addition, based on clause 1.5 of SNiP 3.01.04-87 and clause 3 of Appendix 1 to SNiP 3.05.05-84, commissioning "under load" with trial production of finished products, that is, comprehensive testing of equipment, is carried out before the object is accepted for operation, when the fixed asset has already been formed, but not put on the balance sheet of the enterprise. The taxpayer proved that after acceptance of the equipment of the workshop by the working commissions, he carried out a comprehensive testing of this equipment with the release of finished products and the costs of commissioning "under load" were not included in the estimate for the construction of the production complex (costs for raw materials, semi-finished products, energy resources, wages of production workers and workshop costs). As a result, the court found it legitimate to classify the disputed costs as non-capital expenses. Not without interest is the Resolution of the Ninth Arbitration Court of Appeal dated May 27, 2009 N 09AP-7603/2009-AK<10>. The company reconstructed the unit and carried out its commissioning twice: first "without load" and then "under load". Based on the results of the commissioning work "without load", the working commission of the enterprise drew up an equipment acceptance certificate confirming that the reconstructed plant is in a condition suitable for use, ready for operation and production of products provided for by the project, in the amount corresponding to the standards for the development of design capacities. After the signing of the act, work began on a comprehensive testing of the installation "under load". The taxpayer included the costs of "idle" work in the cost of fixed assets, and he recognized the costs of performing work "under load" (more than 10 million rubles) at a time in accordance with paragraphs. 34 p. 1 art. 264 of the Tax Code of the Russian Federation. After checking the taxpayer, tax office came to the conclusion about the unlawful attribution of the cost of commissioning "under load" to other expenses of the reporting period, accrued additional income tax and penalties. The tax authorities proceeded from the fact that the initial cost of the fixed assets object is formed at the time of its commissioning, and not at the time of the signing by the working commission of the equipment acceptance certificate, therefore, all expenses incurred before the object was put into operation should form its cost. But the court supported the taxpayer, citing the following arguments:

• in this case, the moment when the equipment is brought to a condition in which it is suitable for use is the date of acceptance of the equipment and signing of the relevant act. So, within the meaning of paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, upon completion of commissioning "without load", the initial cost of the OS object was formed, that is, commissioning "under load" was carried out on a plant ready for operation after the formation of its initial cost;
• complex technological equipment of the taxpayer could not be put into operation, bypassing the stage of commissioning (including "under load"), which preceded the signing of the act on putting the facility into operation;
• commissioning ended with the release of finished products;
• the cost of commissioning work "under load" was not included in design and estimate documentation for the reconstruction of the installation, but were approved by a separate estimate and, in terms of their content, were not of a capital nature.

In Decision No. А40-133100/10-76-783 dated April 15, 2011 Arbitration court Moscow sided with the inspectors. The Company carried out the capital construction of a single complex - a plant for the production of polypropylene, consisting of many facilities (from the equipment preparation building, the raw material purification plant, the receiving and dosing building, the production control building, the packaging and storage building, the warehouse for organometallic compounds, the laboratory and amenity building and others objects) combined into one whole and used only in common. In June 2007, the general contractor drew up acceptance certificates for the completed facility in the form N KS-11 for each facility of the plant. At the same time, the plant itself was accepted by the commission on the act of acceptance of the completed facility in form N KS-14 in September 2007. On the basis of the act in form N KS-14, the enterprise received permission from the municipal administration to put the plant into operation. All facilities included in a single complex (plant) were accepted as fixed assets under acts of form N OS-1 in December 2007. Before acceptance and commissioning of the plant, under act of form N KS-14, the company carried out in respect of all plant facilities (equipment and installations) commissioning related to testing the operation of the complex "without load" and "under load". The taxpayer, having considered that the cost of commissioning works "under load" (more than 34 million rubles), carried out after the general contractor drew up acts in the form N KS-11 in relation to each object of a single complex, is not subject to inclusion in the formed initial cost of the plant and each of the incoming in it objects, recognized these costs lump sum on the basis of paragraphs. 34 p. 1 art. 264 of the Tax Code of the Russian Federation. In accounting, the company recorded the costs of the specified commissioning as part of deferred expenses (on account 97) and started writing them off after the plant was put into operation and the production of polypropylene began. The court pointed out the fallacy of this approach: the costs of commissioning of equipment and installations carried out before the commissioning of the plant (in September 2007) should form the initial cost of the fixed assets. From the moment the act is drawn up in form N KS-14, the capital construction object is considered completed, the initial cost is formed, and before the act is drawn up, all work and costs directly related to the capital construction of the facility are included in the cost of construction in progress and subsequently form the initial cost of the object. Performing commissioning works "under load" or "without load" before the acceptance of the capital construction facility for operation by the acceptance committee under act form N KS-14 is a mandatory stage of construction, which is aimed at bringing the facility to a state in which it is suitable for use. The cost of such works is subject to inclusion in the formed initial cost of the object. The plant for the production of polypropylene is one and indivisible industrial facility, consisting of many separate objects (workshops, machines and equipment, assemblies, installations, etc.), which is taken into account and put into commercial operation exclusively as single object- factory. Each of the facilities included in the plant, for which in June 2007 acts were drawn up in the form N KS-11, by itself cannot perform a production function and be properly operated (produce products), therefore, the plant as a single complex was put into operation in September 2007 under act form N KS-14 as part of all facilities, including those in respect of which disputable commissioning work was carried out. Acts in the form N KS-11 cannot be the basis for the formation of the initial cost and the commissioning of each facility of the plant. The cost of the facilities was finally formed only in December 2007 after obtaining permission to put the plant into operation and drawing up acts in the form N OS-1 for each of the facilities included in the complex.

Example. The enterprise puts into operation a unit worth 590,000 rubles, including VAT - 90,000 rubles. Installation of equipment and all commissioning works are carried out by a specialized contractor. Estimated cost installation of the unit amounted to 354,000 rubles, including VAT - 54,000 rubles, the cost of commissioning work "idle" - 35,400 rubles, including VAT - 5400 rubles. The cost of commissioning during the period of complex testing of the unit "under load" is 11,800 rubles, including VAT - 1,800 rubles, the cost of fuel and electricity used during such work is 10,500 rubles. For the purposes of accounting and taxation of profits, the term beneficial use unit is installed in accordance with the Classification of property, plant and equipment included in cushioning groups <11>equal to eight years, depreciation is charged linear way.

<11>Approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1.

The accountant of the enterprise will make entries:

E.V. Sholomova

Journal Expert

"Industry:

Accounting

and taxation"

Commissioning are works related to setting up, checking and testing various electrical equipment after completion of electrical installation work during capital construction in order to ensure the further correct and continuous operation of electrical equipment after its commissioning. Commissioning and commissioning of electrical installations is usually carried out in several stages.

Commissioning program

1. At the first (preparatory) stage, on the basis of the project or customer data, a program and a list of commissioning works are prepared. Already at this stage of commissioning, deficiencies in the project documentation, inconsistencies in the characteristics of the purchased equipment with the requirements of the project and conditions for further operation, which can lead to late delivery object and violations in its work.
2. At the second stage, commissioning works are carried out, combined with electrical installation work with voltage supply according to a temporary scheme. At this stage, the installed equipment is transferred to commissioning, individual devices, circuits and functional groups are checked. For example, commissioning and testing with increased voltage on already installed cable lines. Based on the results of work at the second stage, the customer is issued test reports for equipment with increased voltage, reports for checking the grounding of electrical equipment, reports for setting up relay protection devices and protective switching equipment. Also at the second stage, the commissioning organization prepares and transfers to the customer a set of executive circuit and single-line diagrams of electrical equipment switched on under voltage.
3. At the third stage, the so-called individual tests of electrical equipment are carried out, that is, tests related to the supply of voltage in a constant circuit to check the operation and clarify the performance of electrical equipment, but not related to ensuring the launch of a continuous technological process. At this stage, the commissioning organization fine-tunes the characteristics of electrical equipment, tests control circuits, protection and signaling blocking circuits, as well as tests the operation of all electrical equipment at idle, specifies the operation parameters of relay protection and automation devices, specifies the parameters of frequency converters, thermal relays, automatic switches, KPM devices. After carrying out individual tests, electrical equipment is considered accepted for operation. At the same time, the commissioning organization transfers to the customer the protocols for testing electrical equipment with increased voltage, checking grounding devices, updated maps of protection operation settings, as well as executive circuit diagrams necessary for the operation of electrical equipment.
4. At the fourth stage, a comprehensive commissioning of all engineering systems is carried out, while work is carried out related to ensuring such an operating mode of the electrical installation in which the parameters of the technological regime and output specified by the project are achieved. At this stage, the interaction of electrical circuits and electrical equipment systems in various operating modes is adjusted, the electrical installation is tested according to the complete scheme at idle and under load in all possible modes. This stage is also called integrated testing. Commissioning works are considered completed after the electric equipment receives the electrical parameters and modes provided for by the project, which ensure a stable technological process of production.

What is included in the complex of commissioning works

Depending on the equipment to be installed, the complex of commissioning works on power supply may include the following types works:

• Analysis of project documentation.
• Supervision of the progress of electrical work.
• Verification of compliance of the actual circuit diagrams of electrical equipment with the project.
• Checking and setting automatic switches up to 1000V.

• Measurement of insulation resistance of wires, cables, electrical machines and devices.
• Checking the operation of residual current devices RCD.
• Measurement of the impedance of the phase-zero circuit.
• Checking the metal connection of grounded equipment with the ground loop.
• Measurement of resistance to spreading of ground loops.
• Checking and setting up thermal relays, time relays, voltage and phase control relays, checking intermediate relays.
• High-voltage testing of electric motors, power and instrument transformers, cable lines, busbar sections, insulators, vacuum and oil circuit breakers, disconnectors.
• Tests of overvoltage arresters (OPN) and arresters.
• Testing and adjustment of reactive power compensation devices KRM.
• Adjustment of power and measuring transformers.
• Adjustment and testing of electric motors.
• Adjustment and testing of VFD frequency converters.
• Setting and testing of microprocessor and electromechanical relay protection devices.
• Adjustment of oil, vacuum and SF6 circuit breakers with voltage above 1000V.
• Creation and adjustment of the logic of operation of microprocessor relay protection terminals.
• Checking and configuring ATS devices, etc.

Commissioning rates

To clarify the final cost of commissioning of electrical work, either project documentation or a list of electrical equipment to be installed is required. So, at present, in Moscow, the estimated cost of organizing and performing commissioning work on a 6-10 kV switchgear cell is from 15 tr. up to 100 tr. for one cell.

Commissioning works in the electrical laboratory ProfEnergia

We carry out commissioning with further warranty service.

Our licenses allow us to carry out all the necessary measurements and tests, and letters of thanks confirm high level rendered services.

Start-up cost

Commissioning works from 15 000 rub.

Do you have any questions?

For consultation on questions of interest, or to fill out an application, please contact us by phone.