Guidelines for accounting for fixed assets 91n. Guidelines for accounting of fixed assets

P R I C A Z Ministry of Finance of the Russian Federationdated October 13, 2003 N 91nOn approval of the GuidelinesRegistered by the Ministry of Justice of the Russian FederationNovember 21, 2003 Registration N 5252dated November 27, 2006 N 156n; dated December 24, 2010 N 186n)Pursuant to the Accounting Reform Program in accordance with international standards financial reporting, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Collected Legislation of the Russian Federation, 1998, N 11, Art. 1290), I order:1. Approve the attached Guidelines for accounting fixed assets.2. Recognize as invalid:order of the Ministry of Finance of the Russian Federation of July 20, 1998 N 33n "On Approval of Methodological Guidelines for Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of August 19, 1998 N 5677-VE, the order does not need state registration);Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n "On Amendments to the Guidelines for the Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of April 7, 2000 N 2550-ER, the order does not need state registration) .3. Enter into force this order from January 1, 2004. ___________ METHODOLOGICAL INSTRUCTIONSaccounting for fixed assetsApproved by order of the Ministry of Finance of the Russian Federationdated October 13, 2003 N 91n(As amended by the orders of the Ministry of Finance of the Russian Federationdated November 27, 2006 N 156n; dated December 24, 2010 N 186n)I. General provisions 1. These Guidelines determine the procedure for organizing accounting of fixed assets in accordance with the Accounting Regulation "Accounting for fixed assets" PBU 6/01, approved by order of the Ministry of Finance of the Russian Federation of March 30, 2001 N 26n (registered with the Ministry of Justice of the Russian Federation April 28, 2001, registration N 2689).These Guidelines for the accounting of fixed assets apply to organizations that are legal entities according to the legislation of the Russian Federation (except for credit institutions and budgetary institutions).2. When accepting assets for accounting as fixed assets, the following conditions must be met at a time:a) use in the manufacture of products, in the performance of work or the provision of services, or for the management needs of the organization;b) use for a long time, i.e. period beneficial use, lasting more than 12 months or the normal operating cycle, if it exceeds 12 months.The useful life 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 the use of these fixed assets;c) the organization does not expect the subsequent resale of these assets;d) the ability to bring economic benefits (income) to the organization in the future.3. Fixed assets include: buildings, structures and transmission devices, working and power machines and equipment, measuring and control instruments and devices, computer equipment, vehicles, tools, production and household inventory and accessories; working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.Fixed assets also include: land plots; objects of nature management (water, subsoil and other natural resources); capital investments for radical land improvement (drainage, irrigation and other land reclamation works); capital investments in leased fixed assets, if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.4. These Guidelines do 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. 5. On the basis of these Guidelines, organizations develop internal regulations, instructions, other organizational and administrative documents necessary for organizing the accounting of fixed assets and monitoring their use. These documents can be approved:the forms of primary accounting documents used for the receipt, disposal and internal movement of fixed assets and the procedure for their registration (compilation), as well as the rules for document flow and the technology for processing accounting information;a list of officials of the organization who are responsible for the receipt, disposal and internal movement of fixed assets;the procedure for monitoring the safety and rational use of fixed assets in the organization.6. Accounting records of fixed assets are kept for the following purposes:a) the formation of actual costs associated with the acceptance of assets as fixed assets for accounting;b) correct execution of documents and timely reflection of the receipt of fixed assets, their internal movement and disposal;in) reliable definition results from the sale and other disposal of property, plant and equipment;d) determining the actual costs associated with the maintenance of fixed assets (technical inspection, maintenance, etc.);e) ensuring control over the safety of fixed assets accepted for accounting;f) analysis of the use of fixed assets;g) obtaining information on fixed assets required for disclosure in the financial statements.7. Movement operations (receipt, internal transfer, disposal) of fixed assets are documented by primary accounting documents.Primary accounting documents must contain the following required details federal law dated November 21, 1996 N 129-FZ "On Accounting" (Collected Legislation of the Russian Federation, 1996, N 48, item 5369; 1998, N 30, item 3619; 2002, N 13, item 1179; 2003, No. 1, article 2; No. 2, article 160; No. 27 (part I), article 2700):Title of the document;date of preparation of the document;the name of the organization on behalf of which the document is drawn up;the content of the business transaction;business transaction meters in physical and monetary terms;the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution;personal signatures of the said persons and their transcripts.In addition, additional details may be included in the primary accounting documents depending on the nature of the business transaction, the requirements of regulatory legal acts and accounting documents, as well as the technology for processing accounting information.As primary accounting documents, unified primary documents for accounting for fixed assets approved by the Resolution of the State Committee of the Russian Federation on Statistics dated January 21, 2003 N 7 "On Approval unified forms primary accounting documentation for the accounting of fixed assets "(according to the conclusion of the Ministry of Justice of the Russian Federation, this document does not need state registration - letter of the Ministry of Justice of the Russian Federation dated February 27, 2003 N 07 / 1891-YuD).8. Primary accounting documents must be properly executed, with all the necessary details filled in, and have the appropriate signatures.9. Primary accounting documents may be drawn up on paper and (or) computer media.Programs for encoding, identification and machine data processing of documents on machine media must have a protection system and be stored in the organization for the period established for the storage of the relevant primary accounting documents.10. 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 form a single whole, designed to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.Example. Rolling stock of road transport (cars of all brands and types, tractors, trailers, trailers, semi-trailers of all types and purposes, motorcycles and scooters) - all devices and accessories related to it are included in the inventory item for the specified group. The cost of the car includes the cost of a spare wheel with a tire, tube and rim tape, as well as a set of tools.For the sea and river fleet, each vessel is an inventory item, including the main and auxiliary engines, power plant, radio station, life-saving equipment, handling mechanisms, navigational and measuring instruments, and an on-board set of spare parts. Items of industrial, cultural, household and household inventory and rigging, located on the ship, but not being its integral part, meeting the requirements for classifying objects as fixed assets, are accounted for as separate inventory items.Aircraft engines of civil aviation, due to the fact that the useful life of these engines differs from the useful life of the aircraft, are accounted for as separate inventory items.If one object has several parts with different useful lives, each such part is accounted for as an independent inventory object.Capital investments in land plots, for radical improvement of land (drainage, irrigation and other reclamation works), in natural resources (water, subsoil and other natural resources) are accounted for as separate inventory objects (by types of capital investment objects).Capital investments for the radical improvement of land on a site owned by the organization are accounted for as part of the inventory object in which capital investments were made.Capital investments in a leased item of fixed assets are accounted for by the lessee as a separate inventory item if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.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.11. In order to organize accounting and ensure control over the safety of fixed assets, each inventory item of fixed assets must be assigned an appropriate inventory number when they are accepted for accounting.The number assigned to an inventory item may be marked by attaching a metal token, painted or otherwise.In cases where an inventory object has several parts that have different useful lives and are accounted for as separate inventory objects, each part is assigned a separate inventory number. If an object consisting of several parts has a common useful life for the objects, the specified object is listed under one inventory number.The inventory number assigned to the inventory item of fixed assets is retained by it for the entire period of its stay in this organization.Inventory numbers of retired inventory items of fixed assets are not recommended to be assigned to newly accepted for accounting items within five years after the end of the year of disposal.12. Accounting for fixed assets for objects is carried out by the accounting service using inventory cards for accounting for fixed assets (for example, a unified form of primary accounting documentation for accounting for fixed assets N OS-6 "Inventory card for accounting for an object of fixed assets", approved by a resolution of the State Committee of the Russian Federation on Statistics dated January 21, 2003 N 7 "On approval of unified forms of primary accounting documentation for accounting for fixed assets"). An inventory card is opened for each inventory object.Inventory cards can be grouped in a file cabinet in relation to the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 N 1 "On the Classification of fixed assets included in depreciation groups" (Collected Legislation of the Russian Federation, 2002, N 1 (part II), article 52; 2003, N 28, article 2940), and within sections, subsections, classes and subclasses - at the place of operation (structural divisions of the organization).An organization that has a small number of fixed assets can carry out itemized accounting in the inventory book indicating the necessary information about fixed assets by their types and locations.13. An inventory card (inventory book) is filled out on the basis of an act (invoice) of acceptance and transfer of fixed assets, technical passports and other documents for the acquisition, construction, movement and disposal of an inventory item of fixed assets. In the inventory card (inventory book) should be given: basic data on the object of fixed assets, its useful life; depreciation method; note of non-accrual depreciation (if any); about the individual characteristics of the object.14. It is also recommended to open an inventory card for an object of fixed assets received on lease in order to organize the accounting of the specified object on an off-balance account in the accounting service of the lessee. This object can be accounted for by the lessee according to the inventory number assigned by the lessor.15. Synthetic and analytical accounting of fixed assets is organized on the basis of accounting registers recommended by the Ministry of Finance of the Russian Federation or developed by ministries, other executive authorities or organizations.16. If there are a large number of fixed assets at their location in structural divisions, their accounting can be carried out in the inventory list or other relevant document containing information about the number and date of the inventory card, the inventory number of the fixed asset item, the full name of the item, its initial cost and information about the disposal (movement) of the object.17. Inventory cards for items of fixed assets accepted for accounting, as well as for retired items of fixed assets during the month may be (until the end of the month) separately from the inventory cards of other fixed assets.18. The data of inventory cards are reconciled on a monthly basis with the data of the synthetic accounting of fixed assets.19. Based on the relevant accounting data, as well as technical documentation, the organization exercises control over the use of fixed assets.Among the indicators characterizing the use of fixed assets may include, in particular: data on the availability of fixed assets with their division into own or leased; active and unused; data on working hours and downtime by groups of fixed assets; data on the output of products (works, services) in the context of fixed assets, etc.20. According to the degree of use, fixed assets are divided into those located: in operation; in stock (reserve); under repair; in the stage of completion, additional equipment, reconstruction, modernization and partial liquidation; on conservation. 21. Fixed assets, depending on the organization's rights to them, are divided into:fixed assets owned by the right of ownership (including leased, transferred for gratuitous use, transferred to trust management);fixed assets under economic management or operational management of the organization (including those leased, transferred for gratuitous use, transferred for trust management);fixed assets received by the organization for rent;fixed assets received by the organization for free use;fixed assets received by the organization in trust management.II. Initial valuation of fixed assets22. Fixed assets may be accepted for accounting in the following cases: acquisition, construction and production for a fee; construction and manufacture by the organization itself; receipts from the founders on account of contributions to the authorized (reserve) capital, share fund; receipts from legal entities and individuals free of charge; receipt by state and municipal unitary enterprises in the formation of the statutory fund; receipts to subsidiaries (dependent) companies from the parent organization; receipts in the order of privatization of state and municipal property by organizations of various organizational and legal forms (joint-stock company, etc.); in other cases.23. Fixed assets are accepted for accounting at their original cost.24. The initial cost of fixed assets purchased for a fee (both new and used) 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:amounts paid in accordance with the contract to the supplier (seller);amounts paid for the performance of work under a construction contract and other contracts;amounts paid for information and consulting services related to the acquisition of an item of fixed assets;state duties and other similar payments made in connection with the acquisition of an item of fixed assets; dated December 24, 2010 N 186n)customs duties and customs duties; non-refundable taxes paid in connection with the acquisition of an item of fixed assets;remuneration paid to an intermediary organization and other persons through whom 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. 25. dated November 27, 2006 N 156n)26. The initial cost of fixed assets in their manufacture by the organization itself is determined based on the actual costs associated with the production of these fixed assets. Accounting and formation of costs for the production of fixed assets are carried out by the organization in the manner established for accounting for the costs of the corresponding types of products manufactured by this organization.27. Actual costs associated with the acquisition of fixed assets for a fee, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation), are reflected in the debit of the account for accounting for investments in non-current assets in correspondence with the accounts for accounting for settlements.When fixed assets are accepted for accounting on the basis of properly executed documents, the actual costs associated with the acquisition of fixed assets are debited from the credit of the account for accounting for investments in non-current assets in correspondence with the debit of the account for fixed assets.In a similar manner, the actual costs of construction and manufacture of fixed assets by the organization itself are reflected, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).28. The initial cost of fixed assets contributed as a contribution to the authorized (share) capital of an organization is recognized as its monetary value, agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.Upon receipt of a contribution to the authorized (share) capital of the organization in the form of fixed assets, an entry is made in the debit of the account for accounting for investments in non-current assets in correspondence with the account for accounting for settlements with the founders.The reflection of the formation of the authorized capital of the organization in the amount of contributions of the founders (participants) provided for by the constituent documents, including the cost of fixed assets, is made in accounting by an entry in the debit of the account for accounting for settlements with the founders (corresponding sub-account) in correspondence with the credit of the account for the authorized capital.Acceptance for accounting of fixed assets received as a contribution to the authorized (share) capital is reflected in the debit of the fixed assets account in correspondence with the credit of the account of investments in non-current assets.In a similar manner, the initial cost of fixed assets received during the formation of the statutory fund, unit fund is determined.29. The initial cost of fixed assets received by the organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting.For the purposes of these Guidelines, the current market value means the amount of cash that can be received as a result of the sale of the specified asset as of the date of acceptance for accounting.When determining the current market value, data on prices for similar fixed assets received in writing from manufacturing organizations can be used; information about the price level available from state statistics bodies, trade inspections, as well as in the media and specialized literature; expert opinions (for example, appraisers) on the value of individual fixed assets.For the amount of the initial cost of fixed assets received by the organization under a donation agreement (free of charge), the financial results of the organization are formed during the useful life as other income. Acceptance for accounting of these fixed assets is reflected in the debit of the account for accounting for investments in non-current assets in correspondence with the account for accounting for deferred income, followed by the debit of the account for accounting for fixed assets in correspondence with the credit of the account for accounting for investments in non-current assets. dated December 24, 2010 N 186n)30. 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 determine the value of similar valuables.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 contracts providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the cost at which similar fixed assets are acquired in comparable circumstances.Acceptance for accounting of fixed assets received under agreements providing for the fulfillment of obligations (payment) by non-monetary means is reflected in the debit of the fixed assets account in correspondence with the credit of the account of investments in non-current assets.31. Fixed assets received under a property trust management agreement are accounted for in accordance with Order No. 97n of November 28, 2001 of the Ministry of Finance of the Russian Federation "On Approval of Instructions on the Accounting of Organizations for Operations Related to the Implementation of a Property Trust Management Agreement" ( registered by the Ministry of Justice of the Russian Federation on December 25, 2001, registration N 3123).32. The initial cost of fixed assets, determined in accordance with paragraphs 24-30 of these Guidelines, also includes the actual costs of the organization for the delivery of fixed assets and bringing them into a condition suitable for use. 33. (Excluded - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n)34. Capital investments of the organization in perennial plantings, for radical land improvement (drainage, irrigation and other reclamation works) are included in fixed assets at the end of the reporting year in the amount of costs related to the areas accepted for operation, regardless of the date of completion of the entire complex of works.For the amount of expenses incurred, entries are made in the debit of the account of fixed assets and the credit of the account of investments in non-current assets, as well as corresponding entries are made in the inventory card for accounting for the organization's capital investments in perennial plantations, for radical land improvement with a subsequent increase in the initial cost of fixed assets.35. In the event that, in accordance with the concluded lease agreement, capital investments in leased fixed assets are the property of the lessee, the costs of completed work of a capital nature are debited from the credit of the account for recording investments in non-current assets in correspondence with the debit of the account for fixed assets. For the amount of expenses incurred by the tenant, a separate inventory card is opened for a separate inventory object.36. Unrecorded items of fixed assets identified during the organization's inventory of assets and liabilities are accepted for accounting at the current market value and are reflected in the debit of the fixed assets account in correspondence with the profit and loss account as other income. (As amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)37. Accounting for fixed assets in the inventory card is carried out in rubles. It is allowed to keep records of fixed assets in the inventory card in thousands of rubles.For an item of fixed assets, the value of which upon acquisition is expressed in foreign currency, its contractual value in foreign currency is also indicated in the inventory card.38. Acceptance of fixed assets for accounting is carried out on the basis of an act (invoice) of acceptance and transfer of fixed assets approved by the head of the organization, which is drawn up for each individual inventory object.One act (invoice) of acceptance and transfer of fixed assets can be made out the acceptance for accounting of objects of the same type of the same value, accepted for accounting at the same time.The specified act, approved by the head of the organization, together with the technical documentation, is transferred to the accounting service of the organization, which, on the basis of this document, opens the inventory card or makes a note about the disposal of the object in the inventory card.Technical documentation related to a specific inventory item can be transferred to the place of operation of the item with a corresponding mark in the inventory card.39. Machinery and equipment that do not require installation (vehicles, construction machinery, etc.), as well as machines and equipment that require installation, but are intended for reserve (reserve) in accordance with established technological and other requirements, are accepted for accounting as fixed assets on the basis of the certificate of acceptance and transfer of fixed assets approved by the head.40. If, based on the results of completion, additional equipment, reconstruction and modernization of an object of fixed assets, a decision is made to increase its initial cost, then the data in the inventory card of this object is corrected. If it is difficult to reflect adjustments in the indicated inventory card, a new inventory card is opened instead (with the preservation of the previously assigned inventory number) reflecting new indicators characterizing the completed, retrofitted, reconstructed or modernized object.III. Subsequent valuation of fixed assets41. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by the legislation of the Russian Federation and the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01.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.Revaluation of fixed asset items is carried out in order to determine the real value of fixed asset items by bringing the initial cost of fixed asset items in line with their market prices and reproduction conditions as of the date of revaluation.42. Expenses for completion, additional equipment, reconstruction, modernization of a fixed asset object are accounted for on the account of investments in non-current assets.Upon completion of work on the completion, additional equipment, reconstruction, modernization of a fixed asset, the costs recorded on the account for accounting for investments in non-current assets either increase the initial cost of this fixed asset and are written off to the debit of the fixed asset account, or are accounted for separately on the fixed asset account , and in this case a separate inventory card is opened for the amount of costs incurred.43. In accordance with the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, a commercial organization may not more than once a year (at the end of the reporting year) revalue groups of homogeneous fixed assets at their current (replacement) cost by indexing or direct recalculation at documented market prices. dated December 24, 2010 N 186n)For the purposes of these Guidelines, the current (replacement) cost of fixed assets is understood as the amount of money that must be paid by the organization on the date of the revaluation if it is necessary to replace any object.dated December 24, 2010 N 186n)When determining the current (replacement) cost, the following can be used: data on similar products received from manufacturing organizations; information on the level of prices available from state statistics bodies, trade inspections and organizations; information about the price level published in the media mass media and special literature; evaluation by the Bureau of Technical Inventory; expert opinions on the current (replacement) cost of fixed assets.44. When deciding on the revaluation of fixed assets belonging to a homogeneous group of objects (buildings, structures, vehicles, etc.), an organization should take into account that in the future, fixed assets of a homogeneous group should be revalued regularly so that the cost of these objects fixed assets, for which they are reflected in accounting and financial statements, did not differ significantly from the current (replacement) cost.Example. The cost of fixed assets included in a homogeneous group of objects at the end of the previous reporting year - 1,000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the end of the reporting year is 1,100 thousand rubles. The results of the revaluation are reflected in the accounts and in the financial statements, since the resulting difference is significant (1100 - 1000): 1000. (As amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)Example. The cost of fixed assets included in a homogeneous group of objects at the end of the previous reporting year - 1,000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the end of the reporting year is 1,030 thousand rubles. A decision on revaluation is not made - the resulting difference is not significant (1030 - 1000): 1000. dated December 24, 2010 N 186n)45. In order to revaluate fixed assets, the organization must carry out preparatory work for the revaluation of fixed assets, in particular, checking the availability of fixed assets subject to revaluation.The decision of the organization to conduct a revaluation as of the end of the reporting year is formalized by the relevant administrative document, which is mandatory for all departments of the organization that will be involved in the revaluation of fixed assets, and is accompanied by the preparation of a list of fixed assets subject to revaluation. (As amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)In the list, it is recommended to indicate the following data on the fixed asset object: exact name; date of acquisition, construction, manufacture; date of acceptance of the object for accounting.46. ​​The initial data for the revaluation of fixed assets are: initial cost or current (replacement) cost (if this object was revalued earlier), at which they are accounted for in accounting at the revaluation date; the amount of depreciation accrued for the entire period of use of the object as of the specified date; documented data on the current (replacement) cost of revalued fixed assets as of December 31 of the reporting year. (As amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)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.47. 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 Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)48. The amount of the revaluation of the fixed asset object as a result of the revaluation is reflected in the debit of the fixed assets account in correspondence with the credit of the additional capital account. 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 result as other expenses, refers to the credit of the accounting account other income and expenses in correspondence with the debit of the fixed assets account. (As amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)The amount of depreciation of the fixed asset as a result of revaluation is reflected in the debit of the accounting account other income and expenses in correspondence with the credit of the fixed assets account. The amount of the depreciation of the fixed asset object is attributed to the reduction of the additional capital of the organization, formed at the expense of the amounts of the revaluation of this object, carried out in previous reporting periods, and is reflected in the accounting records in the debit of the additional capital account and the credit of the fixed assets account. 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 reflected in the debit of the accounting account other income and expenses in correspondence with the credit of the fixed assets account. (As amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)When an item of fixed assets is disposed of, the amount of its revaluation is debited from the debit of the additional capital account in correspondence with the credit of the organization's retained earnings account.Example. The initial cost of an item of fixed assets as of the date of the first revaluation is 70 thousand rubles; useful life - 7 years; the annual amount of depreciation deductions - 10 thousand rubles; the accumulated amount of depreciation deductions as of the date of revaluation - 30 thousand rubles; current replacement cost - 105 thousand rubles; the difference between the value of the object, according to which it was taken into account in accounting, and the current (replacement) cost - 35 thousand rubles; conversion factor - 1.5 (105,000: 70,000); the amount of recalculated depreciation - 45 thousand rubles. (30,000 x 1.5); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 15 thousand rubles. (45,000 - 30,000); the amount of the revaluation reflected in the credit of the additional capital account is 20 thousand rubles. (35,000 - 15,000).The cost of this object on the date of the second revaluation is 105 thousand rubles; the amount of accrued depreciation for the year preceding the revaluation is 15 thousand rubles. (100%: 7 years) x 105,000); the total amount of accumulated depreciation as of the date of the second revaluation is 60 thousand rubles. (45,000 + 15,000); current (replacement) cost as a result of the second revaluation - 52.5 thousand rubles; conversion factor 0.5 (52,500: 105,000); the amount of recalculated depreciation - 30 thousand rubles. (60,000 x 0.5); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 30 thousand rubles. (60,000 - 30,000); the amount of the markdown of the object is 22.5 thousand rubles. (105,000 - 52,500) - (60,000 - 30,000), of which 20 thousand rubles debited from the additional capital account. and in the debit of the account for accounting for other income and expenses - in the amount of 2.5 thousand rubles. (As amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)Example. The initial cost of an item of fixed assets as of the date of the first revaluation is 200 thousand rubles; useful life - 10 years; the annual rate of depreciation is 10% (100%: 10 years); the annual amount of depreciation deductions is 20 thousand rubles. (200,000 x 10%); the amount of accumulated depreciation as of the date of the first revaluation - 40 thousand rubles; current (replacement) cost - 150 thousand rubles; conversion factor - 0.75 (150,000: 200,000); the amount of recalculated depreciation - 30 thousand rubles. (40,000 x 0.75); the difference between the initial cost and the current (replacement) cost is 50 thousand rubles. (200,000 - 150,000); the difference between the amount of recalculated depreciation and the amount of depreciation recorded in accounting is 10 thousand rubles. (40,000 - 30,000); the amount of the markdown reflected in the debit of the accounting account other income and expenses, - 40 thousand rubles. (50,000 - 10,000). (As amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)The cost of the same object on the date of the second revaluation is 150 thousand rubles; the amount of accrued depreciation for the year as of the date of the second revaluation - 45 thousand rubles. (30,000 + 150,000 x 10%); current (replacement) cost as of the date of the second revaluation - 225 thousand rubles; conversion factor - 1.5 (225,000: 150,000); the amount of recalculated depreciation - 67.5 thousand rubles. (45,000 x 1.5); the difference between the current (replacement) cost of the object on the date of the second revaluation and on the date of the first revaluation - 75 thousand rubles. (225,000 - 150,000); the difference between the amount of recalculated depreciation and the amount of depreciation recorded in accounting is 22.5 thousand rubles. (67,500 - 45,000); the amount of the revaluation of the object is 52.5 thousand rubles. (75,000 - 22,500), of which credited to the accounting account other income and expenses 40 thousand rubles and in the credit of the account for accounting for additional capital 12.5 thousand rubles. (As amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)IV. Depreciation of fixed assets49. The cost of fixed assets that are in the organization on the basis of ownership, economic management, operational management (including fixed assets leased, gratuitous use, trust management) is repaid by accruing depreciation, unless otherwise established by the Accounting Regulation " Accounting for fixed assets" RAS 6/01.Depreciation is not charged on fixed assets of non-profit organizations. They are depreciated at the end of the reporting year based on the period of their useful life established by the organization. The movement of depreciation amounts on the specified objects is taken into account on a separate off-balance sheet account.Objects of fixed assets, consumer properties of which do not change over time (land plots and nature management objects), are not subject to depreciation.50. Depreciation on leased fixed assets is made by the lessor.Accrual of depreciation on fixed assets included in the complex of property under an enterprise lease agreement is carried out by the tenant in the manner set forth in this section for fixed assets that are under the right of ownership.Depreciation on fixed assets that are the subject of a financial lease agreement is made by the lessor or lessee, depending on the terms of the financial lease agreement.51. For objects of the housing stock, which are used by the organization to generate income and are accounted for in the account of income investments in material assets, depreciation is charged in the generally established manner.52. For real estate objects for which capital investments are completed, depreciation is accrued in the general manner from the first day of the month following the month in which the object was accepted for accounting. Real estate objects, the property rights to which are not registered in accordance with the procedure established by law, are accepted for accounting as fixed assets with allocation on a separate sub-account to the fixed assets accounting account. (As amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)53. Accrual of depreciation of fixed assets is carried out 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 methods of depreciation for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group.Paragraph. dated December 24, 2010 N 186n)54. To pay off the cost of fixed assets, the annual amount of depreciation is determined.The annual amount of depreciation deductions is determined by:a) with the straight-line method - based on the original cost or current (replacement) value (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.Example. An object of fixed assets worth 120 thousand rubles was purchased. with a useful life of 5 years. Annual depreciation rate - 20% (100% : 5). The annual amount of depreciation deductions will be 24 thousand rubles. (120,000 x 20:100).b) with the reducing balance method - based on the residual value (original cost or current (replacement) cost (in the event of a revaluation) minus the accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object . At the same time, in accordance with the legislation of the Russian Federation, small businesses can apply an acceleration factor equal to two; and for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration coefficient may be applied in accordance with the terms of the financial lease agreement not higher than 3.Example. An object of fixed assets worth 100 thousand rubles was purchased. with a useful life of 5 years. The annual depreciation rate calculated on the basis of useful life, which is 20% (100% : 5), is increased by an acceleration factor of 2; the annual depreciation rate will be 40%.In the first year of operation, the annual amount of depreciation deductions is determined based on the initial cost formed when the fixed asset object was accepted for accounting, 40 thousand rubles. (100,000 x 40:100). In the second year of operation, depreciation is charged in the amount of 40% of the residual value at the beginning of the reporting year, i.e., the difference between the initial cost of the object and the amount of depreciation accrued for the first year, and will amount to 24 thousand rubles. (100 - 40) x 40: 100). In the third year of operation, depreciation is charged in the amount of 40% of the difference between the residual value of the object formed at the end of the second year of operation and the amount of depreciation accrued for the second year of operation, and will amount to 12.4 thousand rubles. (60 - 24) x 40: 100), etc.c) with 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.Example. An object of fixed assets worth 150 thousand rubles was purchased. The useful life is set at 5 years. The sum of the numbers of years of service is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the said facility, depreciation can be charged in the amount of 5/15, or 33.3%, which will amount to 50 thousand rubles, in the second year - 4/15, which will amount to 40 thousand rubles, in the third year - 3/15, which will amount to 30 thousand rubles. etc.55. Accrual of depreciation charges on fixed assets during the reporting year is made on a monthly basis, regardless of the method of accrual used, in the amount of 1/12 of the calculated annual amount.If an object of fixed assets is accepted for accounting during the reporting year, the annual depreciation amount is the amount determined from the first day of the month following the month of acceptance of this object for accounting until the reporting date of the annual financial statements.Example. In April of the reporting year, an object of fixed assets with an initial cost of 20 thousand rubles was accepted for accounting; useful life - 4 years or 48 months (the organization uses linear method); the annual amount of depreciation in the first year of use will be (20,000 x 8: 48) = 3.3 thousand rubles.56. For fixed assets used in an organization with a seasonal nature of production, the annual amount of depreciation is accrued evenly over the period of the organization's operation in the reporting year.Example. An organization carrying out river transportation of goods for 7 months a year acquired an item of fixed assets, the initial cost of which is 200 thousand rubles, the useful life is 10 years. The annual depreciation rate is 10% (100% : 10 years). The annual amount of depreciation in the amount of 20 thousand rubles (200 x 10%) is accrued evenly over 7 months of operation in the reporting year.57. When applying depreciation on fixed assets using the method of writing off the cost in proportion to the volume of products (works), the annual amount of depreciation is determined based on the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial cost of the fixed assets object and the estimated volume of products (works) for the entire useful life of such an item.Example. A car was purchased with an estimated mileage of up to 400 thousand km, worth 80 thousand rubles. In the reporting period, the mileage should be 5 thousand km, therefore, the annual depreciation amount, based on the ratio of the initial cost and the estimated volume of production, will be 1 thousand rubles (5 x 80: 400).59. 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 property, plant and equipment, including items of property, plant and equipment previously used by another organization, is determined based on:the expected period of use in the organization of this object in accordance with the expected productivity or capacity;expected physical wear, depending on the mode of operation (number of shifts); natural conditions and the influence of an aggressive environment, repair systems;regulatory and other restrictions on the use of this object (for example, the lease term).60. In cases of improvement (increase) of the initially adopted normative indicators of the functioning of an object of fixed assets as a result of completion, additional equipment, reconstruction or modernization, the organization reviews the useful life of this object.Example. Object of fixed assets worth 120 thousand rubles. and a useful life of 5 years after 3 years of operation has undergone additional equipment worth 40 thousand rubles. The useful life is revised upward by 2 years. The annual amount of depreciation in the amount of 22 thousand rubles. determined on the basis of the residual value in the amount of 88 thousand rubles. = 120,000 - (120,000 x 3:5) + 40,000 and a new useful life of 4 years.61. The accrual of depreciation charges on an item of fixed assets begins on the first day of the month following the month of acceptance of this item for accounting, including the item in stock (reserve), and is made until the cost of these items is fully paid off or until they are retired.62. The accrual of depreciation charges on an item of fixed assets is terminated from the first day of the month following the month of full repayment of the value of the item or disposal of the item.63. During the useful life of an object of fixed assets, the accrual of depreciation charges is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than 3 months, as well as during the restoration of an object, the duration of which exceeds 12 months.The procedure for conservation of fixed assets accepted for accounting is established and approved by the head of the organization. In this case, as a rule, objects of fixed assets located in a certain technological complex and (or) having a complete cycle of the technological process can be transferred to conservation.64. Accrual of depreciation charges 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.65. The amount of accrued depreciation charges is reflected in accounting by accumulating the corresponding amounts on a separate account, as a rule, on the debit of the accounts for recording production costs (sales expenses) in correspondence with the credit of the depreciation account.V. Maintenance and restoration of fixed assets66. The maintenance of an item of fixed assets is carried out in order to maintain the operational properties of the specified item through its technical inspection and maintenance in working order.Restoration of fixed assets can be carried out through repair, modernization and reconstruction.67. The costs incurred during the repair of a fixed asset object are reflected on the basis of the relevant primary accounting documents for accounting for the operations of the release (expenditure) of material assets, the calculation of wages, debts to suppliers for the repair work performed and other expenses.The costs of repairing an item of fixed assets are reflected in the accounting records in the debit of the corresponding accounts for recording production costs (expenses for sale) in correspondence with the credit of the accounts for recording the costs incurred.68. In order to organize control over the timely receipt of fixed assets from repair, inventory cards for these objects in the file cabinet are recommended to be rearranged in the "Fixed assets under repair" group. When an item of fixed assets is received from repair, the inventory card is moved accordingly. 69. (No longer valid - Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)70. Accounting for the costs associated with the modernization and reconstruction (including the costs of modernization carried out during repairs carried out with a frequency of more than 12 months) of a fixed asset item is carried out in the manner established for accounting for capital investments.71. Acceptance of completed work on completion, additional equipment, reconstruction, modernization of a fixed asset object is formalized by the relevant act.72. If an item of fixed assets has several parts that are accounted for as separate inventory items and have different useful lives, the replacement of each such part upon restoration is accounted for as disposal and acquisition of an independent inventory item.73. The costs of maintaining an item of fixed assets (technical inspection, maintenance) are included in the costs of servicing the production process and are reflected in the debit of the accounts for recording production costs (expenses for sale) in correspondence with the credit of the accounts for recording the costs incurred.74. The costs associated with the movement of fixed assets (vehicles, excavators, ditchers, cranes, construction machinery, etc.) within the organization are charged to production costs (sales costs).VI. Disposal of property, plant and equipment75. The cost of an item of fixed assets that is disposed of or is not permanently used for the production of products, performance of work and provision of services, or for the management needs of the organization, is subject to write-off from accounting.76. The disposal of an object of fixed assets is recognized in the accounting of the organization on the date of the one-time termination of the conditions for accepting them for accounting, given in paragraph 2 of these Guidelines.The disposal of an item of property, plant and equipment may take place in the following cases: sales; write-offs in case of moral and physical deterioration;liquidation in case of accidents, natural disasters and other emergencies;transfers in the form of a contribution to the authorized (share) capital of other organizations, a mutual fund;transfers under contracts of exchange, donation;transfers to a subsidiary (dependent) company from the parent organization;shortages and damage identified during the inventory of assets and liabilities;partial liquidation during the performance of reconstruction works; in other cases. 77. In order to determine the feasibility (suitability) of the further use of an item of fixed assets, the possibility and effectiveness of its restoration, as well as for the preparation of documentation for the disposal of these items in the organization, by order of the head, a commission is created, which includes the relevant officials, including the chief accountant ( accountant) and persons who are responsible for the safety of fixed assets. To participate in the work of the commission, representatives of inspections may be invited, which, in accordance with the law, are entrusted with the functions of registration and supervision of certain types property.The competence of the commission includes:inspection of the fixed asset object to be written off using the necessary technical documentation, as well as accounting data, establishing the expediency (suitability) of the further use of the fixed asset object, the possibility and effectiveness of its restoration;establishing the reasons for writing off an object of fixed assets (physical and moral wear and tear, violation of operating conditions, accidents, natural disasters and other emergencies, prolonged non-use of the object for the production of products, performance of works and services or for management needs, etc.);identifying persons who are at fault for the premature disposal of fixed assets, making proposals on bringing these persons to liability established by law;the possibility of using individual assemblies, parts, materials of the retired item of fixed assets and their assessment based on the current market value, control over the withdrawal of non-ferrous and precious metals, determination of weight and delivery to the appropriate warehouse; exercising control over the withdrawal of non-ferrous and precious metals from decommissioned fixed assets, determining their quantity, weight;drawing up an act on the write-off of an object of fixed assets.78. The decision taken by the commission to write off an item of fixed assets is drawn up in the act of writing off an item of fixed assets, indicating data characterizing the item of fixed assets (date of acceptance of the item for accounting, year of manufacture or construction, time of commissioning, useful life, initial cost and the amount of accrued depreciation, revaluations, repairs, reasons for disposal with their justification, condition of the main parts, parts, assemblies, structural elements). The act for the write-off of an object of fixed assets is approved by the head of the organization.79. Parts, components and assemblies of a retired item of fixed assets suitable for the repair of other items of fixed assets, as well as other materials are accounted for at the current market value as of the date of write-off of fixed assets.(As amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)80. On the basis of the executed act for the write-off of fixed assets transferred to the accounting service of the organization, a note is made in the inventory card about the disposal of the fixed asset. Corresponding entries on the disposal of an item of fixed assets are also made in a document opened at its location.Inventory cards for retired fixed assets are stored for a period established by the head of the organization in accordance with the rules for organizing state archiving, but not less than five years.81. The transfer by an organization of an object of fixed assets to the ownership of other persons is formalized by an act of acceptance and transfer of fixed assets.On the basis of the specified act, a corresponding entry is made in the inventory card of the transferred object of fixed assets, which is attached to the act of acceptance and transfer of fixed assets. A note is made on the withdrawal of an inventory card for a retired fixed asset item in a document opened at the location of the item.82. The transfer of an item of fixed assets between the structural divisions of the organization is not recognized as the disposal of an item of fixed assets. The specified operation is made out by the act of acceptance and transfer of fixed assets.The return of the leased item of fixed assets to the lessor is also documented by an act of acceptance and transfer, on the basis of which accounting service the tenant writes off the returned object from off-balance sheet accounting.83. Disposal of individual parts that are part of an item of fixed assets, which have different useful lives and are accounted for as separate inventory items, is drawn up and reflected in accounting in the manner described above in this section. 84. (No longer valid - Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)85. Disposal of an object of fixed assets transferred as a contribution to the authorized (reserve) capital, share fund in the amount of its residual value is reflected in the accounting records in the debit of the settlements account and the credit of the fixed assets account.Previously, the arising debt on a contribution to the authorized (reserve) capital, unit fund is recorded in the debit of the account for accounting for financial investments in correspondence with the credit of the account for accounting for settlements for the amount of the residual value of the fixed asset object transferred as a contribution to the authorized (reserve) capital, unit fund, and in case of full repayment of the value of such an object - in a conditional assessment, accepted organization, with attribution of the assessment amount to financial results.86. Income and expenses from the disposal of an item of fixed assets are subject to crediting to the profit and loss account as other income and expenses and are reflected in the accounting records in the reporting period to which they relate. (As amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n) ___________

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

On the approval of guidelines
accounting for fixed assets

(as amended on September 15, 2003)

The document does not need state registration
Ministry of Justice of the Russian Federation
Letter of the Ministry of Justice of August 19, 1998 N 5577-VE
____________________________________________________________________
____________________________________________________________________
Repealed from January 1, 2004 on the basis of
Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n
____________________________________________________________________

____________________________________________________________________
Document as amended by:

(introduced since the financial statements of 2000).

____________________________________________________________________

____________________________________________________________________
The document also takes into account:
.
____________________________________________________________________

In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283, in accordance with the Federal Law "On Accounting" and, approved,

I order:

1. Approve the attached Guidelines for the accounting of fixed assets.

2. With the issuance of this order, the following do not apply on the territory of the Russian Federation:

a) letters from the USSR Ministry of Finance dated:

May 7, 1976 N 30 "Regulations on accounting of fixed assets (funds) of state, cooperative (except for collective farms) and public enterprises and organizations";

December 14, 1976 N 91 "On the clarification of subparagraph "a" of paragraph 65 of the Regulation on accounting for fixed assets (funds) of state, cooperative (except for collective farms) and public enterprises and organizations";

October 12, 1987 N 195 "On the introduction of amendments and additions to the Regulations on the accounting of fixed assets (funds) of state, cooperative (except for collective farms) and public enterprises and organizations."

Clause 4 of Appendix No. 3 to the letter of November 14, 1979 No. 181 "On declaring invalid and amending regulations Ministry of Finance of the USSR";

b) letters from the Ministry of Finance of the USSR and the State Planning Committee of the USSR from:

July 1, 1985 N 100 "Standard instruction on the procedure for writing off buildings, structures, machines, equipment, vehicles and other property related to fixed assets (funds)";

September 23, 1987 N 188 "On the introduction of amendments and additions to the Standard Instruction on the procedure for writing off buildings, structures, machines, equipment, vehicles and other property related to fixed assets (funds)";

May 28, 1990 N 64 "On the introduction of amendments and additions to the Standard Instruction on the procedure for writing off buildings, structures, machines, equipment, vehicles and other property related to fixed assets (funds) that have become unusable."

Minister of Finance
Russian Federation
M. Zadornov

Guidelines for accounting of fixed assets

APPROVED
order of the Ministry of Finance
Russian Federation
dated July 20, 1998 N 33n

1. General Provisions

1. These Guidelines determine the procedure for organizing accounting for fixed assets on the basis of the Accounting Regulation "Accounting for fixed assets" (PBU 6/97), approved by order of the Ministry of Finance of the Russian Federation dated September 3, 1997 N 65n.

2. Fixed assets - a part of property used as means of labor in the production of products, performance of work or provision of services or for the management of the organization for a period exceeding 12 months or a normal operating cycle, if it exceeds 12 months.

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 and other basic facilities.

Fixed assets also include capital investments in fundamental land improvement (drainage, irrigation and other land reclamation works) and leased fixed assets.

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

Fixed assets include land plots owned by the organization, objects of nature management (water, subsoil and other natural resources).

3. When determining the composition and grouping of fixed assets, it is necessary to be guided by the All-Russian Classifier of Fixed Assets, approved by the Decree of the State Committee of the Russian Federation for Standardization, Metrology and Certification of December 26, 1994 N 359.

4. Accounting for fixed assets should ensure the following tasks:

correct execution of documents and timely reflection in the accounting of the receipt of fixed assets, their internal movement, disposal;

a reliable determination of the results from the sale and other disposals of fixed assets;

full determination of the costs associated with maintaining fixed assets in working condition (costs for technical inspection and maintenance, for all types of repairs);

control over the safety of fixed assets accepted for accounting.

5. To perform the tasks provided for in paragraph 4 of these Guidelines, the organization must develop a rational document management system in accordance with the schedule approved in it, and identify persons responsible for the safety and movement of fixed assets.

All business transactions carried out by the organization must be documented by supporting documents. These documents are the primary accounting documents on the basis of which accounting is maintained.

Primary accounting documents are accepted for accounting if they are drawn up in accordance with the form contained in the albums of unified forms of primary accounting documentation.

Forms of primary documentation for accounting for fixed assets and brief instructions for filling them out were approved by the Decree of the State Committee of the Russian Federation on Statistics dated October 30, 1997 N 71a "On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials , low-value and wearing items, work in capital construction" . These include, in particular: *5)

act (invoice) of acceptance and transfer of fixed assets (form N OS-1);

act of acceptance and delivery of repaired, reconstructed and modernized facilities (form N OS-3);

an act for the write-off of fixed assets (form N OS-4);

act on the write-off of vehicles (form N OS-4a);

inventory card of accounting of fixed assets (form N OS-6);

equipment acceptance certificate (form N OS-14);

act of acceptance and transfer of equipment for installation (form N OS-15);

an act on the identified defects in equipment (form N OS-16).

Documents, the form of which is not provided for in the specified list and in other albums of unified forms of primary accounting documentation, must contain the following mandatory details:

Title of the document;

date of preparation of the document;

the name of the organization on behalf of which the document is drawn up;

business transaction meters in physical and monetary terms;

the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution;

personal signatures of the said persons.

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, 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 with different useful lives, each such part is accounted for as an independent inventory object.

7. In order to organize accounting and ensure control over the safety of fixed assets, each item of fixed assets (inventory item), regardless of whether it is in operation, in stock or on conservation, must be assigned an appropriate inventory number when accepting them for accounting.

The number assigned to an inventory item may be marked by attaching a metal token, painted or otherwise.

In cases where an inventory item has several parts that have different useful lives and are accounted for as independent inventory items, each part is assigned a separate inventory number. If an object consisting of several parts has a common useful life for the object, the specified object is listed under one inventory number.

The inventory number assigned to an item of fixed assets is retained by it for the entire period of its stay in this organization.

Inventory numbers of fixed assets written off from accounting are not assigned to newly accepted accounting objects within five years after the end of the write-off year.

8. An object of fixed assets received by the organization in accordance with the lease agreement may be accounted for by the lessee according to the inventory number assigned by the lessor.

9. Object-by-object accounting of fixed assets is maintained by the accounting service on inventory cards for accounting for fixed assets (form N С-6). An inventory card is opened for each inventory object.

Inventory cards can be grouped in a file cabinet in relation to the All-Russian Classifier of Fixed Assets, and within sections, subsections, classes and subclasses - at the place of operation (structural divisions of the organization).

In an organization that has a small number of fixed assets, it is recommended to carry out item-by-item accounting in the inventory book indicating the necessary information about fixed assets by their types and locations.

10. Filling in inventory cards (inventory book) is made on the basis of the act (invoice) of acceptance and transfer of fixed assets, technical passports and other documents for the acquisition, construction, movement and write-off of fixed assets. The inventory cards (inventory book) should contain basic data on the fixed asset object: useful life; depreciation method; exemption from depreciation (if any); individual features of the object. Inventory cards, as a rule, are compiled in one copy and are in the accounting service.

11. For fixed assets taken on lease, in order to carry out off-balance accounting of these objects in the accounting service of the lessee organization, it is also recommended to open inventory cards.

12. Analytical and synthetic accounting of fixed assets is organized on the basis of accounting registers recommended by the Ministry of Finance of the Russian Federation or developed by ministries, departments and organizations in compliance with the general methodological principles of accounting.

13. If there are a large number of fixed assets at the place of their operation (location), accounting can be carried out in the inventory list or other relevant document containing information about the number and date of the inventory card, inventory number of the object, the full name of the object, its initial cost and information about disposal (relocation) of the object.

14. Inventory cards for fixed assets accepted for accounting, as well as those written off from accounting during the reporting month, are kept separate from the inventory cards of other fixed assets until the end of the month.

15. Inventory cards are checked in total against the data of synthetic accounting of fixed assets.

16. Based on the relevant accounting and operational accounting data, as well as technical documentation, the organization exercises operational control over the use of fixed assets.

The indicators characterizing the use of fixed assets include, in particular: data on the availability of fixed assets with their division into own or leased; installed and uninstalled, active and unused; data on working hours and downtime of equipment, machines and vehicles; data on the output of products (works and services), etc.

17. According to the degree of use, fixed assets are divided into those located:

in operation;

in stock (reserve);

in the stage of completion, additional equipment, reconstruction and partial liquidation;

on conservation.

18. Depending on the existing rights to objects, fixed assets are divided into:

fixed assets belonging to the organization on the basis of ownership (including those leased out);

fixed assets held by the organization in operational management or economic management;

items of fixed assets received by the organization on lease.

2. Valuation of fixed assets

19. Fixed assets are accepted for accounting in the event of their acquisition, construction and manufacture, contribution by the founders on account of their contributions to the authorized (share) capital, receipt under a donation agreement and other cases of gratuitous receipt and other receipts.

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

21. The initial cost of fixed assets acquired for a fee (including those that were in operation) 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 of acquiring, constructing and manufacturing fixed assets are made up of:

amounts paid by the organization in accordance with the contract for their supply to the supplier, the contract of sale (seller);

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;

registration fees, state fees and other similar payments made in connection with the acquisition (receipt) of rights to an item of fixed assets;

customs duties and other payments;

non-refundable taxes 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 and the costs of bringing them to a state in which they are suitable for use.

General business and other similar expenses are not included in the actual costs of acquiring fixed assets, unless they are directly related to the acquisition of fixed assets.

22. Actual costs associated with the acquisition of fixed assets, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation), are reflected in the debit of the capital investment account in correspondence with the accounts of settlements.

When an object of fixed assets is accepted for accounting, the actual costs recorded in the capital investment account are debited to the fixed asset account.

The actual costs of construction (construction) and manufacturing of fixed assets are reflected in a similar manner, except for value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

23. Item removed since 2000 financial statements - ..

24. 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.

For fixed assets in monetary terms, agreed by the founders (participants) of the organization when the company was founded, an entry is made in the debit of the account for accounting for settlements with the founders (corresponding subaccount) in correspondence with the account for the authorized capital.

The acceptance of fixed assets contributed by the founders on account of their contributions to the authorized capital is reflected in the debit of the account for accounting for capital investments in correspondence with the credit of the account for accounting for settlements with the founders (corresponding sub-account) Ministry of Finance of Russia dated March 28, 2000 N 32n.

25. The initial cost of fixed assets received by an organization under a donation agreement and in other cases of gratuitous receipt is their market value as of the date of posting.

When determining the market value, data on prices for similar products received in writing from manufacturing organizations can be used; information about the level of prices available from state statistics bodies; trade inspections and organizations; information about the price level published in the mass media and specialized literature; expert opinions on the value of individual fixed assets.

The costs of delivery of the said items of fixed assets received under a donation agreement and in other cases of gratuitous receipt are accounted for as capital costs and are attributed by the recipient organizations to an increase in the initial value of the item. These expenses are reflected in the capital investment account in correspondence with the settlement accounts.

The paragraph is excluded starting from the financial statements of 2000 - order of the Ministry of Finance of Russia dated March 28, 2000 N 32n ..

26. The initial cost of fixed assets acquired under agreements providing for the fulfillment of obligations (payment) in non-monetary means is the cost of goods (values) transferred or to be transferred by the organization. The cost of goods (values) transferred or to be transferred is set based on the price at which, in comparable circumstances, an organization usually determines the cost of similar goods (values) 2000 N 32n.

The value of the materials written off is recorded on the credit of the account for accounting for materials in correspondence with the debit of the account for accounting for sales. As of the date of transfer of ownership of the property being exchanged, the capital investment account is debited in correspondence with the credit of the sales account.

The costs of delivery of the said items of fixed assets as capital costs are attributed by the recipient organizations to the increase in the initial cost of the item and are reflected in the debit of the capital investment account in correspondence with the settlement accounts.

When accepting for accounting fixed assets acquired in exchange for other property, an entry is made on the debit of the fixed assets account in correspondence with the credit of the capital investment account.

27. The cost of fixed assets assigned to a unitary enterprise by a state body or local government in the formation of the statutory fund is reflected in the accounting records in the debit of the account of settlements with the founders in correspondence with the credit of the account of the authorized capital.

When accepting these objects for accounting, a unitary enterprise reflects their value in the debit of the fixed assets account in correspondence with the account of settlements with the founders.

28. An organization that has received objects of fixed assets for economic management or operational management from a state or municipal body shall reflect their value when accepting objects for accounting on the debit of the account of fixed assets in correspondence with the credit of the account of settlements with the state and municipal body. At the same time, the value of the specified objects is recorded on the debit of the account for accounting for settlements with state and municipal authorities and on the credit of the account for accounting for additional capital.

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Clause 28 of these Guidelines does not apply in connection with the release of the Chart of Accounts for accounting for the financial and economic activities of organizations and Instructions for its application (order of the Ministry of Finance of Russia dated October 31, 2000 N 94n) - letter of the Ministry of Finance of Russia dated September 15, 2003 N 16-00 -14/279 .

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29. Evaluation of fixed assets, the value of which upon acquisition is determined in foreign currency, is made in rubles by converting foreign currency at the rate of the Central Bank of the Russian Federation, effective on the date of acquisition by the organization of objects by the right of ownership, economic management, operational management or lease agreement.

30. Contractor organizations, as well as developer organizations that carry out construction in an economic way, put into operation, erected temporary (titular) buildings and structures related to fixed assets (for the amount of construction costs), reflect in the debit of the account of fixed assets in correspondence with a credit account for accounting for non-capital works.

31. The costs of moving equipment that does not require installation (mobile vehicles, free-standing fixed assets, building mechanisms, etc.) within the organization are included in production (circulation) costs.

For mobile construction machines and mechanisms (excavators, ditchers, cranes, stone crushers, concrete mixers, etc.) listed as fixed assets, the costs of delivery to the construction site, installation and dismantling are provided as part of the costs of operating these machines and mechanisms and are not included in their initial cost.

The costs of assembling displaced objects and laying the foundation at a new place of their operation are reflected in the procedure established for accounting for capital investments, with a subsequent increase in the initial cost of the object.

32. Capital investments of the organization in perennial plantations, as well as capital investments of an inventory nature in the fundamental improvement of lands (drainage, irrigation and other reclamation works, except for capital mining) annually in the amount of costs related to the areas accepted for operation, regardless of the completion of the entire complex works are reflected in the generally established order by writing off from the credit of the capital investment account in correspondence with the debit of the account of fixed assets.

For the amount of costs incurred, appropriate entries are made in the inventory card with a subsequent increase in the initial cost of the object.

33. Capital investments in leased fixed assets are the property of the lessee, unless otherwise provided by the lease agreement. In this case, the lessee can transfer the capital investments made to the lessor (with his consent to accept it on the balance sheet), i.e. reflect the write-off of the specified capital investments by making entries on the credit of the capital investment accounting account in correspondence with the debit of the accounting account for settlements with various debtors and creditors, or form a new inventory object. In this case, the costs of completed works of a capital nature are written off from the credit of the capital investment account in correspondence with the account of fixed assets, and a separate inventory card is opened for the amount of expenses incurred by the tenant.

34. Unrecorded items of fixed assets found during the inventory are accepted for accounting at market value and are reflected in the debit of the fixed assets account in correspondence with the account of financial results (with subsequent identification of the causes of the surplus and the guilty parties).

35. Upon the transfer of a leased enterprise after redemption into the ownership of the lessee, fixed assets are accepted for accounting at a cost determined in accordance with the deed of transfer and the enterprise lease agreement, and are written off by the lessee from the credit of their accounting account in correspondence with the fixed assets accounting account.

36. The costs associated with the acquisition of publications (books, brochures, magazines, etc.) for use in the production of products, performance of work, provision of services, for the management of the organization, are reflected in the credit of cash accounts in correspondence with the account for general business expenses .

When these copies of publications are accepted for accounting, the cost of the library fund increases by the amount of expenses incurred and an entry is made on the debit of the fixed assets account and the credit of the additional capital account.

37. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by the legislation of the Russian Federation and the Accounting Regulation "Accounting for Fixed Assets" (PBU 6/97) (approved by order of the Ministry of Finance of the Russian Federation dated 3 September 1997 N 65n).

A change in the initial cost of fixed assets is allowed in cases of completion, additional equipment, reconstruction and partial liquidation of the relevant facilities or capital works. The increase (decrease) in the initial cost of fixed assets is attributed to the additional capital of the organization.

At the same time, the expenses of the organization reflected in the capital investment account, upon completion of the completion, additional equipment, reconstruction of the fixed asset object or upon completion of work of a capital nature, are written off to the debit of the fixed asset account.

At the same time, the amount on the additional capital account increases by the amount of costs attached to the fixed assets account and the own source, which remains at the disposal of the organization, decreases (with the exception of depreciation).

38. The organization has the right not more than once a year (as of January 1 of the reporting year) to revaluate, in whole or in part, fixed assets at replacement cost by indexation (using a deflator index) or direct recalculation at documented market prices, attributing the resulting differences to additional capital of the organization, unless otherwise provided by the legislation of the Russian Federation.

In accounting, an increase (decrease) in the value of fixed assets listed on the organization’s balance sheet as of the beginning of the reporting year to their replacement cost as a result of the above methods of revaluation is reflected in the debit (credit) of fixed asset accounts in correspondence with the debit (credit) of the account accounting for additional capital (corresponding sub-accounts).

The difference between the amount of depreciation obtained by recalculation using indexes of change in value (index-deflator) or the conversion factor (when using the method of direct recalculation) and the amount of depreciation accrued before the beginning of the reporting period is reflected in credit (if exceeded) and debit ( in case of reduction) of the depreciation account of fixed assets or in correspondence with the account of additional capital (corresponding sub-accounts).

39. Object-by-object accounting of fixed assets is carried out in rubles.

40. The acceptance of fixed assets for accounting is carried out on the basis of an act (invoice) of acceptance and transfer of fixed assets approved by the head of the organization, which is drawn up for each individual inventory item and other documents, in particular confirming their state registration in cases established by law (the paragraph is supplemented starting from the financial statements of 2000 by order of the Ministry of Finance of Russia dated March 28, 2000 N 32n.

The general act (invoice) of acceptance and transfer of fixed assets may document the acceptance for accounting of objects of the same type of the same value and accepted for accounting by the accounting service at the same time.

41. One of the copies of the specified act, approved by the head of the organization, together with the technical documentation, is transferred to the accounting service of the organization, which, according to these documents, opens the corresponding inventory card or makes a note about the disposal of the object in the inventory card.

Technical documentation related to this inventory object can be transferred to the place of operation of the object with a corresponding mark in the inventory card.

42. Acceptance of completed work on completion, retrofitting, reconstruction is documented by an act of acceptance and delivery of repaired, reconstructed and modernized facilities (form N OS-3).

43. Equipment that does not require installation (mobile vehicles, free-standing machines, agricultural machines, construction machinery, etc.), as well as equipment that requires installation, but is intended for stock, is accepted for accounting on the basis of an act approved by the head of acceptance of equipment (form N OS-14).

44. According to the act of acceptance and delivery of repaired, reconstructed and modernized objects that increase the initial cost of the object as a result of its repair, reconstruction or modernization, corresponding entries are made in the previous inventory card on which it was taken into account. If it is difficult to reflect all changes in the indicated inventory card, a new inventory card is opened (with the previously assigned number retained) reflecting the indicators characterizing the retrofitted or reconstructed object.

3. Depreciation of fixed assets

45. The cost of fixed assets is repaid through depreciation, unless otherwise established by the Accounting Regulation "Accounting for Fixed Assets" (approved by Order of the Ministry of Finance of the Russian Federation of September 3, 1997 N 65n).

46. ​​Objects for depreciation are fixed assets that are in the organization on the basis of ownership, economic management, operational management. *46)

47. Depreciation on fixed assets leased out is made by the lessor (with the exception of depreciation deductions made by the lessee on property under an enterprise lease agreement, and in cases provided for in a financial lease agreement).

Accrual of depreciation on property under an enterprise lease agreement is carried out by the tenant in the manner set forth for fixed assets owned by the organization.

Depreciation of leased property is charged by the lessor or lessee, depending on the terms of the lease agreement.

48. For housing stock, objects of external improvement and other similar objects of forestry, road management, specialized structures for navigation, etc. objects, productive livestock, buffaloes, oxen and deer, perennial plantations that have not reached operational age, as well as purchased publications (books, brochures, etc.) are not depreciated (paragraph in the wording put into effect starting from the financial statements of 2000 by order of the Ministry of Finance of Russia dated March 28, 2000 N 32n.

Objects of fixed assets of non-profit organizations are not subject to depreciation (the paragraph is additionally included starting from the financial statements of 2000 by order of the Ministry of Finance of Russia dated March 28, 2000 N 32n).

Depreciation is not accrued for objects related to the film fund, stage equipment, exhibits of the animal world in zoos and other similar institutions.

Objects of fixed assets, consumer properties of which do not change over time (land plots, nature management objects), are not subject to depreciation.

Depreciation is not charged for mobilization capacities, unless otherwise provided by the legislation of the Russian Federation.

49. The item is excluded starting from the financial statements of 2000 - order of the Ministry of Finance of Russia dated March 28, 2000 N 32n ..

50. For objects of the housing stock, which are used by the organization to generate income and are accounted for in the account of income investments in property, depreciation is charged in the generally established manner.

51. Depreciation deductions for an object of fixed assets begin on the first day of the month following the month in which this object was accepted for accounting.

52. Depreciation deductions are charged until the full repayment of the value of this object or the write-off of this object from accounting in connection with the termination of the right of ownership or other property right.

53. Accrual of depreciation charges is not suspended during the useful life of fixed assets, except for cases when they are under reconstruction and modernization by decision of the head of the organization, and for fixed assets transferred by decision of the head of the organization to conservation with a duration that cannot be less than three months.

The procedure for the conservation of fixed assets on the balance sheet is established and approved by the head of the organization, while, as a rule, fixed assets located in a certain complex, facility that have a completed production cycle can be transferred to conservation.

The accrual of depreciation charges is suspended for the period of restoration of fixed assets, the duration of which exceeds 12 months.

54. Depreciation deductions for an object of fixed assets shall cease 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 the accounting records.

55. Useful life - the period during which the use of an object of fixed assets is intended to generate income for the organization or serve to fulfill the goals of the organization's activities, determined for fixed assets accepted for accounting in accordance with established order. For certain groups of fixed assets, the useful life is determined based on the number of products or other natural indicator of the amount of work expected to be received as a result of using this object.

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

Determination of the useful life of an item of fixed assets if it is absent in specifications or non-identification in a centralized manner, as well as an item of fixed assets previously used by another organization, is made on the basis of:

the expected life of this object in accordance with the expected performance or power of application;

expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, a system of preventive maintenance of all types of repairs;

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

56. Depreciation of fixed assets is carried out by one of the following methods of depreciation accrual:

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 methods for a group of homogeneous fixed assets is carried out during its entire useful life.

57. Under the straight-line method, the annual amount of depreciation charges is determined based on the initial cost of an item of fixed assets and the depreciation rate calculated based on the useful life of this item.

Example. An object worth 120 thousand rubles was purchased. with a useful life of 5 years. The annual depreciation rate is 20 percent. The annual amount of depreciation deductions will be 24 thousand rubles. (120 x 20:100).

58. Under the reducing balance method, the annual amount of depreciation charges is determined based on the residual value of an item of fixed assets at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful life of this item and the acceleration factor established in accordance with the legislation of the Russian Federation.

The acceleration coefficient is applied according to the list of high-tech industries and efficient types of machinery and equipment established by the federal executive authorities.

For movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration factor of no more than 3 can be applied in accordance with the terms of the leasing agreement.

Example. An object of fixed assets worth 100 thousand rubles was purchased. with a useful life of 5 years. The annual depreciation rate is 40. The depreciation rate calculated on the basis of useful life, which is 20 percent, is increased by an acceleration factor of 2 (100 thousand rubles : 5 \u003d 20 thousand rubles) (100 x 20 thousand rubles : 100 thousand rubles x 2) = 40.

In the first year of operation, the annual amount of depreciation deductions is determined based on the initial cost formed during the posting of the object, and will amount to 40 thousand rubles. In the second year of operation, depreciation is charged at a rate of 40 percent (100 x 40: 100) of the residual value, i.e. the difference between the initial cost of the object and the amount of depreciation accrued for the first year (100 - 40 x 40): 100), and will amount to 24 thousand rubles. In the third year of operation - in the amount of 40 percent of the difference between the residual value of the object, formed at the end of the second year of operation, and the amount of depreciation accrued for the second year of operation, will be 12.4 thousand rubles. (60 - 24) x 40: 100), etc.

59. In the method of writing off the cost by the sum of numbers of years of the useful life, the annual amount of depreciation is determined based on the initial cost of the fixed asset object and the annual ratio, where the numerator is the number of years remaining until the end of the life of the object, and the denominator is the sum of the numbers of years of the term object services.

Example. An object of fixed assets worth 150 thousand rubles was purchased. The useful life is set at 5 years. The sum of the numbers of years of service is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the specified facility, depreciation can be charged in the amount of 5/15 or 33.3%, which will amount to 49.95 thousand rubles, in the second year - 4/15, which will amount to 39.9 thousand rubles, in the third year - 3/15, which will amount to 30 thousand rubles. etc.

60. Accrual of depreciation charges on fixed assets during the reporting year is made on a monthly basis, regardless of the method of accrual used, in the amount of 1/12 of the calculated annual amount.

If an object of fixed assets is accepted for accounting during the reporting year, the annual depreciation amount is the amount determined from the first day of the month following the month of acceptance of this object for accounting until the reporting date of the annual financial statements. For example, in April of the reporting year, an object of fixed assets with an initial cost of 20 thousand rubles was accepted for accounting; useful life - 4 years; the annual amount of depreciation deductions is 5 thousand rubles. (20 thousand rubles: 4); annual depreciation rate (the organization uses a straight-line method) - 25 percent (5 x 100: 20). According to the object accepted for accounting in April, depreciation in the first year of use will be (5 x 8: 12) = 3.33 thousand rubles.

61. In seasonal production, the annual amount of depreciation on fixed assets is accrued evenly during the period of the organization's operation in the reporting year.

For example, an organization carrying out river transportation of goods for 7 months a year acquired an item of fixed assets, the initial cost of which is 200 thousand rubles, the useful life is 10 years. The annual rate of depreciation is 10 percent (200: 10), (20: 200 x 100). The annual amount of depreciation in the amount of 20 thousand rubles. accrued evenly over 7 months of work.

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

Example. A car with a carrying capacity of more than 2 tons with an estimated mileage of up to 400 thousand km was purchased at a cost of 80 thousand rubles. In the reporting period, the mileage is 5 thousand km, therefore, the amount of depreciation deductions based on the ratio of the initial cost and the estimated volume of production will be 1 thousand rubles. (5 x 80: 400).

63. For oil wells, depreciation is charged according to the established norms for 15 years, and for gas wells - for 12 years, regardless of their actual useful life.

For liquidated and under-depreciated oil and gas wells, depreciation deductions continue to be accrued until the full transfer of their initial cost to the oil, gas and other products produced by the enterprise (but not more than the life of the organization).

64. In accordance with the Federal Law of June 14, 1995 N 88-FZ "On State Support for Small Business in the Russian Federation", small businesses have the right to charge depreciation of fixed production assets in an amount twice as high as the norms established for the corresponding types of fixed assets and write off additionally as depreciation charges up to 50 percent of the initial cost of fixed assets with a useful life of more than three years.

65. Capital expenditures on leased fixed assets subject to transfer to the lessor after the termination of the lease agreement are depreciated monthly by the lessee during the lease term based on the depreciation method established by the lessor for the object for which these costs were incurred.

66. Depreciation charges accrued on fixed assets are reflected in accounting in the reporting period to which they relate, and are charged regardless of the results of the organization's activities in the reporting period.

The amount of accrued depreciation is reflected in the accounting records in the debit of accounts for accounting for production or circulation costs (with the exception of leased fixed assets) in correspondence with the credit of the depreciation account.

67. Depreciation deductions for fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate depreciation account.

68. For fixed assets leased out, depreciation deductions are made by the lessor (with the exception of depreciation deductions made by the lessee on property under an enterprise lease agreement, and in cases provided for in a financial lease agreement) and are reflected in a separate sub-account of the depreciation accounting account in correspondence with the debit of the account for accounting for expenses related to the receipt of income under the lease agreement (paragraph as amended, put into effect starting from the financial statements of 2000 by order of the Ministry of Finance of Russia dated March 28, 2000 N 32n.

4.Restoration of fixed assets

69. Restoration of fixed assets can be carried out through repairs (current, medium and capital), as well as modernization and reconstruction.

70. Repair of fixed assets is recommended to be carried out in accordance with the plan, which is formed by the types of fixed assets to be repaired, in monetary terms, based on the system of preventive maintenance developed by the organization, taking into account specifications fixed assets, their operating conditions and other reasons. The system of scheduled preventive maintenance provides for the maintenance of fixed assets, current and medium repairs, as well as major and especially complex repairs of individual items of fixed assets.

The repair plan and the preventive maintenance system are approved by the head of the organization.

71. Maintenance work, as well as current and medium repairs of fixed assets include work on their systematic and timely protection from premature wear and tear and maintenance.

72. Accounting for production costs overhaul organized by individual objects or asset groups. In this case, it should be assumed that during a major overhaul:

equipment and vehicles, as a rule, complete disassembly of the unit, repair of basic and body parts and assemblies, replacement or restoration of all worn parts and assemblies with new and more modern ones, assembly, adjustment and testing of the unit;

buildings and structures, worn-out structures and parts are replaced or replaced with more durable and economical ones that improve the operational capabilities of the repaired facilities, with the exception of the complete replacement of the main structures, the service life of which in this facility is the longest (stone and concrete foundations of buildings, pipes of underground networks, bridge supports, etc.).

73. Costs for the modernization and reconstruction of fixed assets after their completion, if these costs improve (increase) the previously adopted standard performance indicators (useful life, capacity, quality of use, etc.) of fixed assets, may increase the initial cost of the item and relate to the additional capital of the organization.

Accounting for the costs associated with the modernization and reconstruction (including the cost of upgrading the facility, carried out during the overhaul) of fixed assets is carried out in the manner established for accounting for capital investments.

74. If one object has several parts that have different useful lives, the replacement of each such part during restoration is accounted for as disposal and acquisition of an independent object.

75. The costs incurred for the repair of fixed assets are reflected in the relevant primary documents for accounting for vacation (expense) operations material assets, accrual of wages, debts to suppliers for the work performed on capital and other types of repairs, and other expenses.

Costs for the completed repair of fixed assets, carried out:

in a contractual way, they are reflected in accounting in the debit of the account on which the indicated costs are accumulated in correspondence with the accounts of settlements;

in an economic way - on the debit of the accounts of accounting for the costs of production (circulation) in correspondence with the credit of the accounts of accounting for the costs incurred.

76. Acceptance of objects upon completion of a major overhaul is carried out according to the act of acceptance and delivery of repaired, reconstructed and modernized objects (form N OS-3). At the same time, control over the correct execution of the scope of work should be carried out.

In order to control the timely receipt of fixed assets from repair, inventory cards in the file cabinet are moved to the "Fixed assets under repair" group. When fixed assets are received from repairs, the corresponding inventory cards are moved.

77. In order to evenly include forthcoming expenses for the repair of fixed assets in the production or circulation costs of the reporting period, an organization may create a reserve for expenses for the repair of fixed assets (including leased ones).

When a reserve of expenses for the repair of fixed assets is formed, the production (circulation) costs include the amount of deductions calculated on the basis of the estimated cost of repairs.

For example, the annual repair cost estimate is 60 thousand rubles, the monthly reservation amount will be 5 thousand rubles. (60 thousand rubles: 12 months).

When inventorying the reserve for the repair of fixed assets (including leased facilities), overreserved amounts are reversed at the end of the year.

In cases where the completion of repair work on objects with a long period of their production and a significant amount of the specified work occurs in the year following the reporting year, the balance of the reserve for the repair of fixed assets is not reversed. Upon completion of the repair, the excess accrued amount of the reserve is charged to the financial results of the reporting period.

78. Expenses for the repair of leased (leased) fixed assets, incurred in accordance with the terms of the contract at the expense of:

the lessor - are taken into account in the general procedure established for reflecting the costs of repairs, and written off to the debit of the account for accounting for financial results;

tenant - are included in the cost of products (works, services).

79. The costs of technical inspection and maintenance, the costs of maintaining fixed assets in working condition are included in the costs of servicing the production process.

80. The costs of restoring fixed assets are reflected in the accounting records of the reporting period to which they relate.

5. Accounting for the lease of fixed assets

81. The provision by the lessor (landlord) to the lessee of property that does not lose its natural properties in the process of its use, for a fee for temporary possession and use or for temporary use, is formalized by a lease (property lease) agreement.

Separate types of lease contracts are contracts: rental, lease of vehicles (with a crew, without a crew), lease of a building or structure, lease of an enterprise, financial lease (leasing).

82. The lease agreement may provide for the transfer of the leased property into the ownership of the lessee upon the expiration of the lease term or before its expiration, provided that the lessee pays the entire redemption price stipulated by the agreement, in this case the lease agreement is concluded in the form provided for the contract for the sale of such property.

83. The lease agreement shall indicate the relevant data on the property to be transferred to the tenant (composition and cost), the lease term, the amount, procedure, conditions and terms for paying the rent, the distribution of responsibilities of the parties to maintain the property in a condition consistent with the terms of the agreement and the purpose of the property, and other lease terms.

84. The property provided to the lessee (tenant) for temporary possession and use or for temporary use shall be subject to separate reflection in the accounting records of the lessor (landlord), with the exception of property under an enterprise lease agreement.

85. The transfer of fixed assets (by the lender) for gratuitous temporary use to another party (the borrower), and the latter undertakes to return the same object in the condition in which it received it, taking into account normal wear and tear or in the condition stipulated by the contract, is drawn up by a gratuitous agreement use. The relevant lease rules apply to the said agreement.

86. Property under a lease agreement for an enterprise as a whole as a property complex is accounted for by the lessee at a cost determined in accordance with the deed of transfer and the enterprise lease agreement.

87. An object of fixed assets received under a lease agreement and a gratuitous use agreement by the lessee (borrower) is recorded on an off-balance sheet account (except for the case when, under a financial lease agreement, the object is accounted for on the balance sheet of the lessee) in the assessment adopted in the agreement.

88. An object of fixed assets received under the rights of a financial lease is reflected by the lessee on the balance sheet after the expiration of the period accepted by the financial lease agreement, if the lessee did not acquire the ownership of this object earlier.

89. If, under the terms of the financial lease agreement, the leased property is recorded on the balance sheet of the lessee, the costs associated with obtaining the leased property, recorded on the capital investment account when the said property is accepted for accounting, are written off to the debit of the fixed assets account, to a separate subaccount "Leased property".

When the leased property is returned to the lessor (if, under the terms of the agreement, the leased property was accounted for on the balance sheet of the lessee), provided that the entire amount of the lease payments provided for in the financial lease agreement is paid, the accounting of the lessee is reflected in the accounting records of the lessee in accordance with the generally established procedure on the account for writing off fixed assets in correspondence: with the credit of the accounting account fixed assets, sub-accounts "Leased property" - in the amount of the initial cost; with the debit of the depreciation accounting account, sub-account "Depreciation of leased property" - for the amount of accrued depreciation.

90. When buying out leased property (if, under the terms of the financial lease agreement, the leased property is recorded on the balance sheet of the lessor), its value as of the date of transfer of ownership is written off by the lessee from the off-balance sheet account. At the same time, the lessee makes an entry for the specified value in the debit of the fixed assets account in correspondence with the credit of the fixed asset depreciation account.

91. If, under the terms of the financial lease agreement, the leased property is accounted for on the balance sheet of the lessee, then when the leased property is bought out and transferred to the ownership of the lessee, subject to the payment of the entire amount of lease payments stipulated by the agreement, an internal entry is made on the accounts of fixed assets, depreciation of fixed assets with data transfer from the corresponding sub-accounts of the leasing property account to the accounts of own fixed assets.

92. The return of fixed assets after the end of the lease period is reflected in accounting:

by the lessor - by debiting from the account for accounting of leased fixed assets to the account for accounting for fixed assets;

by the tenant - write-off from the off-balance account.

6. Disposal of fixed assets

93. Items of fixed assets are disposed of from the organization as a result of:

sale (realization) of the object to another legal entity or individual;

write-offs in case of moral and (or) physical deterioration;

transfer of fixed assets in the form of a contribution to the authorized (share) capital of other organizations;

liquidation in case of accidents, natural disasters and other emergencies;

transfers under exchange agreements, donations of fixed assets;

write-offs of fixed assets, previously leased with the right to purchase, at the time of transfer of ownership of these fixed assets to the lessee;

for other reasons.

94. To determine the expediency and unsuitability of fixed assets for further use, the impossibility or inefficiency of their restoration, as well as to draw up documentation for the write-off of these objects in the organization (if the availability of fixed assets is significant), a permanent commission may be created by order of the head, consisting of which includes the relevant officials, including the chief accountant (accountant) and persons who are responsible for the safety of fixed assets. Representatives of relevant inspections may be invited to participate in the work of the commission.

The competence of the commission includes:

inspection of the object to be written off using the necessary technical documentation, as well as accounting data, establishing the unsuitability of the object for restoration and further use;

establishing the reasons for decommissioning the facility (physical and moral depreciation, reconstruction, violation of operating conditions, accidents, natural disasters and other emergencies, long-term non-use of the facility for the production of products, performance of works and services or for management needs);

identifying persons who were responsible for the premature retirement of fixed assets from operation, making proposals to hold these persons accountable under applicable law;

the possibility of using individual components, parts, materials of the decommissioned object and valuation based on the prices of possible use, control over the withdrawal of non-ferrous and precious metals from decommissioned fixed assets, determining the weight and delivery to the appropriate warehouse;

exercising control over the withdrawal of non-ferrous and precious metals from decommissioned fixed assets, determining their quantity, weight;

drawing up an act for the write-off of fixed assets (form N OS-4), an act for the write-off of vehicles (form N OS-4a) (with the application of accident reports, the reasons that caused the accident, if any).

95. The results of the decision taken by the commission are documented by an act for the write-off of fixed assets (form N OS-4) or an act for the write-off of vehicles (form N OS-4a) indicating data characterizing the object (date of acceptance of the object for accounting, year of manufacture or construction , commissioning time, useful life, initial cost and amount of accrued depreciation according to accounting data, repairs carried out, reasons for disposal with justification of the reasons for the inexpediency of use and impossibility of restoration, the condition of the main parts, parts, assemblies, structural elements). The act is approved by the head of the organization.

96. Parts, components and assemblies of dismantled and dismantled equipment suitable for the repair of other fixed assets, as well as other materials are accounted for as scrap or scrap at market value, and unusable parts and materials are accounted for as secondary raw materials and are reflected in the debit of the account of accounting for materials in correspondence with the account for accounting for financial results (paragraph in the wording put into effect starting from the financial statements of 2000 by order of the Ministry of Finance of Russia dated March 28, 2000 N 32n.

97. On the basis of the executed acts for the write-off of fixed assets or for the write-off of vehicles transferred to the accounting service of the organization, a note is made in the inventory card (inventory book) on the disposal of the object. Corresponding entries on the disposal of an item of fixed assets are made in a document opened at its location.

Inventory cards for retired fixed assets are kept for a period determined by the head of the organization.

98. The liquidation of individual parts that are part of the object, which have different useful lives and are accounted for as independent inventory items, is drawn up in the manner described above.

99. The gratuitous transfer of fixed assets carried out under a donation agreement, and the transfer by an organization of fixed assets to the ownership of another legal entity or individual in exchange for another product, performed under an exchange agreement, is drawn up by an act (invoice) of acceptance and transfer of fixed assets (form N OS -one).

On the basis of the act, the accounting service of the organization makes an appropriate entry in the inventory card of the transferred object and attaches the specified card to the act (invoice) of acceptance and transfer of fixed assets. A note is made on the withdrawal of a card for a retired object in a document opened at the location of the object (inventory book).

The value of the specified fixed assets is written off on the basis of an act (invoice) of acceptance and transfer with an attachment to a donation agreement and a written notice (advice note) of the receiving organization on the acceptance of this object or an exchange agreement for accounting.

100. Transfer of fixed assets between structural divisions organization is drawn up by an act (invoice) of acceptance and transfer of fixed assets (form N OS-1). The return of the leased item of fixed assets to the lessor is documented by an act (invoice) of acceptance and transfer (form N OS-1), on the basis of which the lessee's accounting service removes the returned item from off-balance sheet accounting.

101. The write-off of the value of fixed assets is reflected in accounting on a detailed basis: in the debit of the account for recording the write-off (sale) of fixed assets - the initial cost of the object, recorded on the account of fixed assets, and the costs associated with the disposal of fixed assets, which are previously accumulated on the accounting account auxiliary production costs (accrued wages and deductions made for social insurance employees involved in the disposal of fixed assets, taxes and fees paid from the proceeds from the sale of fixed assets, etc.), and on the credit of the specified account - the amount of accrued depreciation, the amount of proceeds from the sale of assets related to fixed assets (paragraph c edition, put into effect starting with the financial statements of 2000 by order of the Ministry of Finance of Russia dated March 28, 2000 N 32n.

102. The item has been excluded since the financial statements of 2000 - order of the Ministry of Finance of Russia dated March 28, 2000 N 32n ..

103. Income, expenses and losses from write-offs from balance sheet objects of fixed assets are reflected in accounting in the reporting period to which they relate. Income, expenses and losses from the write-off of fixed assets from the balance sheet shall be credited from the write-off (realization) accounting account to the financial results of the organization.

Revision of the document, taking into account
changes and additions

prepared by legal
Bureau "KODEKS"

In 2001, the Ministry of Finance of Russia developed a new regulation on accounting for fixed assets - PBU 6/01 (Order No. 26n dated March 30, 2001). However, the Methodological Guidelines for Accounting for Fixed Assets (order of the Ministry of Finance of Russia dated July 20, 1998 No. 33n), developed in relation to the old version of the regulation (PBU 6/97) (hereinafter referred to as the old Methodology), remained unchanged for a long time. Finally, by order of the Ministry of Finance of Russia No. 91n of October 13, 2003, a new version of the guidelines was approved, which will come into effect on January 1, 2004. V.V. tells about the main provisions of the new document. Patrov, professor at St. Petersburg State University.

General provisions of the "manual" on accounting for fixed assets (order No. 91n)

The new guidelines on accounting for fixed assets (hereinafter referred to as the Guidelines) differ significantly in structure from the old Methodology.

In particular, the names of some sections have been changed, and the section of the old Methodology "Accounting for the lease of fixed assets" in the Guidelines is missing, since this issue is not considered in PBU 6/01.

A distinctive feature of the Guidelines is a softer wording of certain actions of the organization, allowing for invariance (for example, "it is allowed not to reverse" instead of "not reversed", etc.). Some old terms have been replaced with new ones: "investments in non-current assets" instead of "capital investments", "acceptance for accounting" instead of "recording", etc.

The term “profit and loss account”, repeatedly used in the Guidelines, does not mean the use of account 99 “Profit and Loss”, but involves the use of account 91 “Other income and expenses”, since it is on this account that operating income and expenses are taken into account, which are usually stated in the text of the Guidelines.

Consider the main changes in the text of the Guidelines compared to the old Guidelines.

Clause 2 of the Guidelines lists four conditions that assets must meet in order to accept them for accounting as fixed assets (hereinafter referred to as OS). For two of them, accountants often have a question: is it possible to take into account in the composition of fixed assets objects that are temporarily not used in the production of products (when performing work or providing services or for management needs) and do not bring economic benefits to the organization? We believe that it is possible for the following reasons.

Firstly, paragraph 20 of the instructions provides a grouping of fixed assets according to the degree of their use, from which it can be seen that in a number of cases (when in stock (reserve), repair, conservation, etc.), they, as a rule, cannot be used by the organization and generate income for it.

Secondly, according to paragraph 75 of the Guidelines, fixed assets that are retired or not permanently used by the organization are subject to write-off. In addition, sometimes it is generally difficult to determine whether a given OS object brings economic benefits to the organization or not (for example, a picture in an office CEO). Therefore, in our opinion, the following 2 conditions are the main ones for accepting assets for accounting as fixed assets: use for a long time and the organization’s lack of intention to resell these assets.

Clause 3 of the Guidelines clarifies that fixed assets include only those capital investments in leased fixed assets that, in accordance with the lease agreement, are the property of the lessee.

The list of goals (it used to be "tasks") of accounting (clause 6 of the Guidelines) includes three new ones:

1. Formation of actual costs associated with the acceptance of assets as fixed assets for accounting;
2. Analysis of the use of fixed assets;
3. Obtaining information on fixed assets required for disclosure in financial statements.

Note that in the list of mandatory details that must contain primary accounting documents in accordance with the law "On Accounting", given in paragraph 7 of the Methodological Instructions, an inaccuracy was made: it is indicated that the signatures of officials are given with decoding. The law does not require transcripts of the signatures of persons responsible for the operation and the correctness of its execution.

What is new in the document under consideration is the indication that programs for encoding, identifying and machine processing data of documents on machine media must have a protection system and be stored in the organization for the period established for the storage of relevant primary documents.

Paragraph 10 of the guidelines defines an inventory object. Since it is not entirely clear, examples of inventory objects (car, ship, capital investments in land plots, etc.) are given. The same paragraph states that an OS object owned by several organizations is reflected by each organization as part of the OS in proportion to its share in common ownership.

For each object, an inventory card for accounting for fixed assets should be drawn up. Cards can be grouped in a card file in relation to the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1). The data of inventory cards should be checked in total with the data of the synthetic accounting of fixed assets on a monthly basis.

Paragraph 20 of the guidelines provides a more detailed classification of OS. In particular, operating systems that are under repair and at the stage of modernization have been added to the groups according to the degree of use; OS transferred and received for gratuitous use and trust management were added to the groups, depending on the rights available to the organization.

Initial assessment of fixed assets according to the "manual" of the Ministry of Finance (order No. 91n)

The Guidelines (clause 25), as well as PBU 6/01, indicate that the initial cost of fixed assets is determined (decreases or increases) taking into account the amount differences that arise in cases where payment is made in rubles in an amount equivalent to an amount in foreign currency (conditional monetary units). The given definition of the amount difference basically corresponds to the definition given in PBU 6/01, but with the clarification that the amount difference affects the initial cost of fixed assets if it is formed before the fixed assets are accepted for accounting.

For the first time, the Guidelines established the procedure for determining the initial cost of fixed assets when they are manufactured by the organization itself - based on the actual costs associated with production. Accounting and formation of costs is carried out in the manner established for the accounting of costs for the relevant types of products manufactured by the organization.

The Guidelines provide for a slightly different procedure for accounting for fixed assets made as a contribution to the authorized capital of the organization. The old Methodology did not provide for the use of account 08 "Investments in non-current assets" for these purposes, that is, account 01 was debited in correspondence with account 75. According to the new accounting procedure, two entries are made for the monetary value of deposits agreed by the founders of the organization:

Debit 08 Credit 75; Debit 01 Credit 08.

Paragraph 29 of the Guidelines defines the current market value of fixed assets - "the amount of cash that can be received as a result of the sale of the specified asset as of the date of acceptance for accounting." The same paragraph provides a methodology for accounting for fixed assets received by an organization under a donation agreement (free of charge), set out in the Instructions for Using the Chart of Accounts. Acceptance for accounting of the specified fixed assets (at the current market value) is reflected in the entries:

Debit 08 Credit 98; Debit 01 Credit 08.

In the future, monthly entries are made for the amount of depreciation accrued on these fixed assets:

Debit of expense accounts (20, 23, 25, 26, 44) Credit 02; Debit 98 Credit 91.

Clause 33 of the Guidelines provides for a different procedure for calculating the initial cost of fixed assets purchased for foreign currency. To convert foreign currency into rubles, the old Manual prescribed to use the exchange rate of the Central Bank of the Russian Federation in force on the date of acquisition of the fixed asset, while paragraph 16 of PBU 6/01 refers to the rate in effect on the date the fixed asset was accepted for accounting. In this case, as a rule, there is a difference between the assessment of fixed assets reflected in accounts 01 and 08. PBU 6/01 does not say anything about the procedure for accounting for this difference. The instructions propose to reflect this difference on account 91 as operating income (expenses), but not to include it in exchange differences, since it does not meet the definition of exchange differences given in paragraph 11 of PBU 3/2000.

Example 1

The contract value of imported equipment is 1,000 US dollars.
Exchange rate of the Central Bank of the Russian Federation on the date:
- transfer of ownership of the equipment from the seller to the buyer - RUB 29.80;
- acceptance of equipment for accounting - RUB 29.50
To simplify the example, other transactions associated with the acquisition of equipment are not given.

In accounting, entries must be made:

1) Debit 08 Credit 60 - 29,800 rubles. (1000 x 29.80); 2) Debit 01 Credit 08 - 29,500 rubles. (1000 x 29.50); 3) Debit 91 Credit 08 - 300 rubles. (29 800 - 29 500).

If the rate of the Central Bank of the Russian Federation on the date of acceptance of the equipment for accounting was equal to 29.90 rubles, then entries 2 and 3 would have the following form:

2) Debit 01 Credit 08 - 29,900 rubles. (1,000 x 29.90); 3) Debit 08 Credit 91 - 100 rubles. (29 900 - 29 800).

There are two innovations in the organization analytical accounting OS. Paragraph 37 of the Guidelines states that such accounting in the inventory card can be kept not only in rubles, but also in thousands of rubles. In addition, for an asset purchased for foreign currency, the inventory card must indicate its contractual value in foreign currency.

Subsequent assessment of the OS according to the "manual" of the Ministry of Finance (order No. 91n)

The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except in cases established by law and PBU 6/01. Paragraph 14 of the PBU lists the reasons when the initial cost of fixed assets may change. In the old Manual (p. 37), one of these reasons (modernization) was not indicated. In the Guidelines (p. 41), this shortcoming is eliminated.

The initial cost of fixed assets increases by the amount of costs for completion, additional equipment, reconstruction and modernization. In the old Manual, only one option was indicated for accounting for this increase - inclusion in the initial cost of an object that is undergoing completion, additional equipment, reconstruction and modernization. Paragraph 42 of the Guidelines provides another option for accounting for the increase - separately on account 01 with the opening of a separate inventory card for the amount of expenses incurred.

In our opinion, the first option is better to use when the OS object, after completing the completion, retrofitting, etc., is still an indivisible whole. If, as a result of the above work, a part of the object arises that can be used separately and have a different useful life, it is better to apply the second option. In the old Methodology, it was recommended to make an entry for the amount of these costs on the credit of account 83 and the debit of the accounts of accounting for own funds remaining at the disposal of the organization (with the exception of depreciation). This is not provided for in the guidelines.

In the commented document, in more detail than in the old Methodology, the issues of OS revaluation are set out, including taking into account the changes made to PBU 6/01:

1. Paragraph 41 specifies the purpose of the revaluation;
2. Paragraph 43 clarifies that only commercial organizations can carry out revaluation, and not individual objects, but groups of homogeneous OS objects. It also says that land plots and objects of natural resources (water, subsoil and other natural resources) are not subject to revaluation, a definition of the current (replacement) value of fixed assets is given, which in principle corresponds to the concept of "current market value", which is given in paragraph 29;
3. In paragraph 38 of the old Manual it was said that the revaluation of fixed assets can be carried out "by indexing (using the deflator index)". In the Guidelines, the words in brackets have been removed, because at present the deflator index is not approved;
4. Paragraph 44 of the Guidelines sets out the procedure for the preparatory work for the revaluation, and paragraph 45 specifies the initial data for the revaluation;
5. Paragraphs 47 and 48 indicate the procedure for reflecting the revaluation of fixed assets in the financial statements (with examples), corresponding to paragraph 15 of PBU 6/01. In the first example of paragraph 48, according to the author, a mistake was made: when determining the amount of depreciation on the date of the second revaluation, the amount of depreciation accrued for the year preceding the revaluation (15 thousand rubles) was not taken into account.

Depreciation of fixed assets according to the "manual" of the Ministry of Finance (order No. 91n)

The content of the Methodological Guidelines on the issue of which fixed assets are subject to depreciation or not, has been brought into line with PBU 6/01. In particular, for fixed assets with a value of not more than 10,000 rubles per unit, as well as for purchased books, brochures and similar publications, depreciation is not charged. These objects are allowed to be written off to production costs (sales expenses) as they are put into production or operation.

It should be borne in mind that, according to paragraph 17 of PBU 6/01, depreciation is not charged for housing stock objects. Methodological instructions (clause 51) allow this to be done, provided that these objects are used by the organization to generate income and are accounted for on account 03 "Profitable investments in material assets".

The procedure for calculating depreciation for real estate objects, the rights to which are subject to state registration, has changed.

According to paragraph 41 of the Regulations on Accounting and Financial Statements, real estate objects that have not passed state registration should be accounted for as part of capital investments, that is, on account 08. Depreciation on them, in accordance with paragraph 21 of PBU 6/01, can be charged only from the first day of the month, following the month of their acceptance for accounting (after drawing up the posting Debit 01 Credit 08). Thus, it turned out that depreciation on these objects can be charged only after state registration.

Methodological instructions (clause 52) allow depreciation to be charged from the first day of the month following the month the facility was put into operation, subject to the following conditions:

• capital investment must be completed;
• paperwork for acceptance and transfer;
• documents submitted for state registration;
• object is put into operation.

Objects for which documents have been submitted for state registration, but the right has not yet been registered, are allowed to be accepted for accounting as fixed assets with the allocation of a separate sub-account to account 01 (for example, account 01/1 "Fixed assets, documents for which were submitted for state registration"). Prior to the registration of ownership rights, depreciation for these objects is charged based on the value of fixed assets reflected on account 01/1. After state registration, the registration fee is included in the cost of the property:

Debit 08 Credit 76, Debit 01/1 Credit 08.

At the same time, the following entry is made on the cost of fixed assets reflected on account 01/1:

Debit 01 Credit 01/1.

In addition, clarification (additional accrual) of the previously accrued depreciation amount is carried out.

Example 2

In March, the organization bought the building for 5,000,000 rubles, which immediately began to be used. The useful life of the building is defined as 40 years (480 months), hence the monthly depreciation rate will be 0,21 % (100 % / 480) .
Documents for registration of ownership of the building were submitted in March. Registration fee in the amount of 7,000 rubles. listed in April. The organization received a certificate of registration of rights in May.
To simplify the example, the rest of the transactions associated with the purchase of the building are not shown.

Accounts:

a) in March

Debit 08 Credit 60 - 5,000,000 rubles. - reflected the cost of acquiring the building; Debit 60 Credit 51 - 5,000,000 rubles. - paid for the building; Debit 01/1 Credit 08 - 5,000,000 rubles. - the building is put into operation.

b) in April:

Debit 76 Credit 51 - 7,000 rubles. - the fee for registration of the right is transferred; Debit 08 Credit 76 - 7,000 rubles. - the registration fee is included in investments in non-current assets; Debit 26 Credit 02 - 10,500 rubles. (5,000,000 x 0.21%) - depreciation accrued on the building for April.

Debit 01/1 Credit 08 - 7,000 rubles. - the registration fee is included in the price of the building; Debit 01 Credit 01/1 - 5,007,000 rubles. - the right of ownership is registered; Debit 26 Credit 02 - 10,515 rubles. (5,007,000 x 0.21%) - depreciation was charged on the building for May; Debit 26 Credit 02 - 15 rubles. (10,515 - 10,500) - additional depreciation was charged on the building for April.

According to clause 19 of PBU 6/01, when depreciating fixed assets is calculated using the reducing balance method, the depreciation rate is determined taking into account the acceleration factor established in accordance with the legislation of the Russian Federation. Paragraph 54 of the Guidelines explains in which cases this is possible. Small businesses can apply an acceleration factor equal to 2 (two), and for movable property constituting an object of financial leasing and related to the active part of fixed assets, an acceleration factor can be applied in accordance with the terms of a financial lease agreement not higher than 3 (three).

If, as a result of completion, retrofitting, reconstruction and modernization, the initially adopted normative indicators of the functioning of the fixed assets object are improved (increased), its useful life is reviewed. Accordingly, the amount of depreciation is recalculated.

Example 3

The initial cost of the OS object is 180,000 rubles, the useful life is 4 years. After two years of operation, the organization modernized the facility for 50,000 rubles. In this regard, it was decided to increase the useful life of the object by 1 year.
The residual value of the object at the time of the modernization - 90 000 rub. (180,000 - (180,000 / 4 x 2). Taking into account the cost of modernization, it will be 140 000 rub. (90,000 + 50,000).
Useful life of the object after modernization - 3 years (2 + 1) or 36 months. New monthly depreciation amount - 3 889 rub. (140,000 / 36).

Maintenance and restoration of the fixed assets in accordance with the "manual" of the Ministry of Finance (order No. 91n)

According to paragraph 66 of the instructions, the maintenance of the OS is carried out in order to maintain their operational properties through technical inspection and maintenance. Restoration of fixed assets can be carried out through repair, modernization and reconstruction.

Accounting for costs associated with upgrades and reconstruction of fixed assets (including costs for upgrades carried out during repairs carried out with a frequency of more than 12 months) is carried out in the manner established for accounting for capital investments. The costs of maintaining fixed assets and their movement within the organization are included in production costs (sales costs).

Disposal of fixed assets in accordance with the "manual" of the Ministry of Finance (order No. 91n)

This section focuses on the issues documentation and accounting for operations to liquidate and transfer fixed assets to the ownership of other persons.

In paragraph 79 of the instructions, a different method, compared to the old Methodology, is given for evaluating parts, assemblies and assemblies of retiring fixed assets suitable for repairing other fixed assets, as well as other materials - at the current market value. In this case, an entry is made in the debit of the materials account in correspondence with the credit of the profit and loss account as operating income.

Paragraph 85 of the Methodological Instructions provides, in our opinion, not a completely correct scheme of postings for accounting for the disposal of fixed assets transferred as a contribution to the authorized (reserve) capital.

According to paragraph 12 of PBU 19/02, the initial cost of financial investments made as a contribution to the authorized capital of the organization is their monetary value, agreed by the founders of the organization.

Hence, the above assessment should be written to the debit of account 58 "Financial investments", and not the residual value of the fixed asset, as recorded in paragraph 85 of the Guidelines.

In our opinion, the following accounts should be made for such an operation:

1. For the monetary value of the contribution, agreed by the founders (participants) of the organization -

Debit 58 Credit 76.

2. For write-off:

a) the initial (replacement) cost of fixed assets -

Debit 01 subaccount "Retirement of fixed assets" Credit 01;

b) accrued depreciation on the object on the date of its transfer -

Debit 02 Credit 01 sub-account "Retirement of fixed assets";

c) the residual value of fixed assets -

Debit 76 Credit 01 sub-account "Retirement of fixed assets".

3. To write off the difference between the agreed assessment of the contribution and the residual value of fixed assets:

a) positive -

Debit 76 Credit 91;

b) negative -

Debit 91 Credit 76.

The option of transferring a fixed asset considered in paragraph 85 of the instructions in the event of full repayment of its value is practically unrealistic, because, firstly, they are unlikely to transfer fixed assets that are 100% depreciated as a contribution to the authorized capital, and secondly, even if this happened, then the debit of account 58 should include not the conditional valuation of fixed assets adopted by the organization, but the valuation agreed by the founders (participants), as referred to in paragraph 12 of PBU 19/02.

When determining the current (replacement) cost, the following can be used: data on similar products received from manufacturing organizations; information on the level of prices available from state statistics bodies, trade inspections and organizations; information about the price level published in the mass media and specialized literature; evaluation by the Bureau of Technical Inventory; expert opinions on the current (replacement) cost of fixed assets.

44. When deciding on the revaluation of fixed assets belonging to a homogeneous group of objects (buildings, structures, vehicles, etc.), an organization should take into account that in the future, fixed assets of a homogeneous group should be revalued regularly so that the cost of these objects fixed assets, for which they are reflected in accounting and financial statements, did not differ significantly from the current (replacement) cost.

Example. The cost of fixed assets included in a homogeneous group of objects at the end of the previous reporting year - 1,000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the end of the reporting year is 1,100 thousand rubles. The results of the revaluation are reflected in the accounts and in the financial statements, since the resulting difference is significant (1100 - 1000):1000.

Example. The cost of fixed assets included in a homogeneous group of objects at the end of the previous reporting year - 1,000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the end of the reporting year is 1,030 thousand rubles. The decision on revaluation is not made - the resulting difference is not significant (1030 - 1000):1000.

45. In order to revaluate fixed assets, the organization must carry out preparatory work for the revaluation of fixed assets, in particular, checking the availability of fixed assets subject to revaluation.

The decision of the organization to conduct a revaluation as of the end of the reporting year is formalized by the relevant administrative document, which is mandatory for all departments of the organization that will be involved in the revaluation of fixed assets, and is accompanied by the preparation of a list of fixed assets subject to revaluation.

46. ​​The initial data for the revaluation of fixed assets are: initial cost or current (replacement) cost (if this object was revalued earlier), according to which they are accounted for in accounting as of the date of revaluation; the amount of depreciation accrued for the entire period of use of the object as of the specified date; documented data on the current (replacement) cost of revalued fixed assets as of December 31 of the reporting year.

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.

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

48. The amount of the revaluation of the fixed asset object as a result of the revaluation is reflected in the debit of the fixed assets account in correspondence with the credit of the additional capital account. 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 account for accounting for other income and expenses in correspondence with the debit of the account for fixed assets.

The amount of depreciation of an item of fixed assets as a result of revaluation is reflected in the debit of the fixed assets account. The amount of the depreciation of the fixed asset object is attributed to the reduction of the additional capital of the organization, formed at the expense of the amounts of the revaluation of this object, carried out in previous reporting periods, and is reflected in the accounting records in the debit of the additional capital account and the credit of the fixed assets account. 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 reflected in the debit of the account for accounting for other income and expenses in correspondence with the credit of the account for fixed assets.

When an item of fixed assets is disposed of, the amount of its revaluation is debited from the debit of the additional capital account in correspondence with the credit of the organization's retained earnings account.

Example. The initial cost of an object of fixed assets on the date of the first revaluation - 70 thousand rubles; useful life - 7 years; the annual amount of depreciation deductions - 10 thousand rubles; the accumulated amount of depreciation deductions as of the date of revaluation - 30 thousand rubles; current replacement cost - 105 thousand rubles; the difference between the value of the object, according to which it was taken into account in accounting, and the current (replacement) cost - 35 thousand rubles; conversion factor - 1.5 (105000:70000); the amount of recalculated depreciation is 45 thousand rubles. (30000 x 1.5); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 15 thousand rubles. (45000 - 30000); the amount of the revaluation reflected in the credit of the additional capital account - 20 thousand rubles. (35000 - 15000).

The cost of this object on the date of the second revaluation is 105 thousand rubles; the amount of accrued depreciation for the year preceding the revaluation is 15 thousand rubles. ((100%:7 years) x 105,000); the total amount of accumulated depreciation as of the date of the second revaluation is 60 thousand rubles. (45,000 + 15,000); current (replacement) cost as a result of the second revaluation - 52.5 thousand rubles; conversion factor 0.5 (52,500:105,000); the amount of recalculated depreciation - 30 thousand rubles. (60,000 x 0.5); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 30 thousand rubles. (60,000 - 30,000); the amount of the markdown of the object is 22.5 thousand rubles. (105,000 - 52,500) - (60,000 - 30,000), of which 20 thousand rubles debited from the additional capital account. and in the debit of the account for accounting for other income and expenses - in the amount of 2.5 thousand rubles.

Example. The initial cost of an object of fixed assets as of the date of the first revaluation is 200 thousand rubles; useful life - 10 years; the annual depreciation rate is 10% (100%:10 years); the annual amount of depreciation deductions is 20 thousand rubles. (200000 x 10%); the amount of accumulated depreciation as of the date of the first revaluation - 40 thousand rubles; current (replacement) cost - 150 thousand rubles; conversion factor - 0.75 (150000:200000); the amount of recalculated depreciation - 30 thousand rubles. (40000 x 0.75); the difference between the initial cost and the current (replacement) cost is 50 thousand rubles. (200000 - 150000); the difference between the amount of recalculated depreciation and the amount of depreciation recorded in accounting is 10 thousand rubles. (40000 - 30000); the amount of the markdown reflected in the debit of the account for accounting for other income and expenses is 40 thousand rubles. (50000 - 10000).

The cost of the same object on the date of the second revaluation is 150 thousand rubles; the amount of accrued depreciation for the year as of the date of the second revaluation - 45 thousand rubles. (30000 + 150000 x 10%); current (replacement) cost as of the date of the second revaluation - 225 thousand rubles; conversion factor - 1.5 (225000:150000); the amount of recalculated depreciation - 67.5 thousand rubles. (45000 x 1.5); the difference between the current (replacement) cost of the object on the date of the second revaluation and on the date of the first revaluation - 75 thousand rubles. (225000 - 150000); the difference between the amount of recalculated depreciation and the amount of depreciation recorded in accounting - 22.5 thousand rubles. (67500 - 45000); the amount of the revaluation of the object - 52.5 thousand rubles. (75000 - 22500), of which 40 thousand rubles were credited to the account for accounting for other income and expenses. and in the credit of the account for accounting for additional capital 12.5 thousand rubles.

IV. Depreciation of fixed assets

49. The cost of fixed assets that are in the organization on the basis of ownership, economic management, operational management (including fixed assets leased, gratuitous use, trust management) is repaid by accruing depreciation, unless otherwise established by the Accounting Regulation " Accounting for fixed assets" RAS 6/01.

Depreciation is not charged on fixed assets of non-profit organizations. They are depreciated at the end of the reporting year based on the period of their useful life established by the organization. The movement of depreciation amounts on the specified objects is taken into account on a separate off-balance sheet account.

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

50. Depreciation on leased fixed assets is made by the lessor.

Depreciation on fixed assets included in the property complex under an enterprise lease agreement is carried out by the tenant in the manner set forth in this section for fixed assets that are under the right of ownership.

Depreciation on fixed assets that is the subject of a financial lease agreement is made by the lessor or lessee, depending on the terms of the financial lease agreement.

51. For objects of the housing stock, which are used by the organization to generate income and are accounted for in the account of income investments in material assets, depreciation is charged in the generally established manner.

52. For real estate objects for which capital investments are completed, depreciation is accrued in the general manner from the first day of the month following the month in which the object was accepted for accounting. Real estate objects, the property rights to which are not registered in accordance with the procedure established by law, are accepted for accounting as fixed assets with allocation on a separate sub-account to the fixed assets accounting account.

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

54. To pay off the cost of fixed assets, the annual amount of depreciation is determined.

The annual amount of depreciation deductions is determined by:

a) with the straight-line method - based on the original cost or current (replacement) value (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.

Example. An object of fixed assets worth 120 thousand rubles was purchased. with a useful life of 5 years. The annual depreciation rate is 20% (100%:5). The annual amount of depreciation charges will be 24 thousand rubles. (120,000 x 20:100).

b) with the reducing balance method - based on the residual value (original cost or current (replacement) cost (in the event of a revaluation) minus the accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object . At the same time, in accordance with the legislation of the Russian Federation, small businesses can apply an acceleration factor equal to two; and for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration coefficient may be applied in accordance with the terms of the financial lease agreement not higher than 3.

Example. An object of fixed assets worth 100 thousand rubles was purchased. with a useful life of 5 years. The annual depreciation rate calculated on the basis of useful life, which is 20% (100%:5), is increased by an acceleration factor of 2; the annual depreciation rate will be 40%.

In the first year of operation, the annual amount of depreciation is determined based on the initial cost formed when the fixed asset object was accepted for accounting 40 thousand rubles. (100000 x 40:100). In the second year of operation, depreciation is charged in the amount of 40 percent of the residual value at the beginning of the reporting year, i.е. the difference between the initial cost of the object and the amount of depreciation accrued for the first year, and will amount to 24 thousand rubles. (100 - 40) x 40:100). In the third year of operation, depreciation is charged in the amount of 40% of the difference between the residual value of the object formed at the end of the second year of operation and the amount of depreciation accrued for the second year of operation, and will amount to 12.4 thousand rubles. (60 - 24) x 40:100), etc.

c) with 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.

Example. An object of fixed assets worth 150 thousand rubles was purchased. The useful life is set at 5 years. The sum of the numbers of years of service is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the specified facility, depreciation can be charged in the amount of 5/15 or 33.3%, which will amount to 50 thousand rubles, in the second year - 4/15, which will amount to 40 thousand rubles, in the third year - 3 /15, which will amount to 30 thousand rubles. etc.

55. Accrual of depreciation charges on fixed assets during the reporting year is made on a monthly basis, regardless of the method of accrual used, in the amount of 1/12 of the calculated annual amount.

If an object of fixed assets is accepted for accounting during the reporting year, the annual depreciation amount is the amount determined from the first day of the month following the month of acceptance of this object for accounting until the reporting date of the annual financial statements.

Example. In April of the reporting year, an object of fixed assets with an initial cost of 20 thousand rubles was accepted for accounting; useful life - 4 years or 48 months (the organization uses a straight-line method); the annual amount of depreciation in the first year of use will be (20,000 x 8:48) = 3.3 thousand rubles.

56. For fixed assets used in an organization with a seasonal nature of production, the annual amount of depreciation is accrued evenly over the period of the organization's operation in the reporting year.

Example. An organization that carries out river transportation of goods for 7 months a year has acquired an item of fixed assets, the initial cost of which is 200 thousand rubles, the useful life is 10 years. The annual depreciation rate is 10% (100%:10 years). The annual amount of depreciation in the amount of 20 thousand rubles (200 x 10%) is accrued evenly over 7 months of operation in the reporting year.

57. When applying depreciation on fixed assets using the method of writing off the cost in proportion to the volume of products (works), the annual amount of depreciation is determined based on the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial cost of the fixed assets object and the estimated volume of products (works) for the entire useful life of such an item.

Example. A car was purchased with an estimated mileage of up to 400 thousand km, worth 80 thousand rubles. In the reporting period, the mileage should be 5 thousand km, therefore, the annual depreciation amount based on the ratio of the initial cost and the estimated volume of production will be 1 thousand rubles (5 x 80:400).

59. 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 property, plant and equipment, including items of property, plant and equipment previously used by another organization, is determined based on:

the expected period of use in the organization of this object in accordance with the expected productivity or capacity;

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

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

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

Example. Object of fixed assets worth 120 thousand rubles. and a useful life of 5 years after 3 years of operation has undergone additional equipment worth 40 thousand rubles. The useful life is revised upward by 2 years. The annual amount of depreciation charges in the amount of 22 thousand rubles. determined on the basis of the residual value in the amount of 88 thousand rubles. = 120,000 - (120,000 x 3:5) + 40,000 and a new useful life of 4 years.

61. The accrual of depreciation charges on an item of fixed assets begins on the first day of the month following the month of acceptance of this item for accounting, including the item in stock (reserve), and is made until the cost of these items is fully paid off or until they are retired.

62. The accrual of depreciation charges on an item of fixed assets is terminated from the first day of the month following the month of full repayment of the value of the item or disposal of the item.

63. During the useful life of an object of fixed assets, the accrual of depreciation charges is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than 3 months, as well as during the restoration of an object, the duration of which exceeds 12 months.

The procedure for conservation of fixed assets accepted for accounting is established and approved by the head of the organization. In this case, as a rule, objects of fixed assets located in a certain technological complex and (or) having a complete cycle of the technological process can be transferred to conservation.

64. Accrual of depreciation charges 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.

65. The amount of accrued depreciation charges is reflected in accounting by accumulating the corresponding amounts on a separate account, as a rule, on the debit of the accounts for recording production costs (sales expenses) in correspondence with the credit of the depreciation account.

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

67. The costs incurred during the repair of a fixed asset object are reflected on the basis of the relevant primary accounting documents for accounting for the operations of the release (expenditure) of material assets, the calculation of wages, debts to suppliers for the repair work performed and other expenses.

The cost of repairing an item of fixed assets is reflected in the accounting records in the debit of the relevant accounts

68. In order to organize control over the timely receipt of fixed assets from repair, inventory cards for these objects in the file cabinet are recommended to be rearranged in the "Fixed assets under repair" group. When an item of fixed assets is received from repair, the inventory card is moved accordingly.

70. Accounting for the costs associated with the modernization and reconstruction (including the costs of modernization carried out during repairs carried out with a frequency of more than 12 months) of a fixed asset item is carried out in the manner established for accounting for capital investments.

71. Acceptance of completed work on completion, additional equipment, reconstruction, modernization of a fixed asset object is formalized by the relevant act.

72. If an item of fixed assets has several parts that are accounted for as separate inventory items and have different useful lives, the replacement of each such part upon restoration is accounted for as disposal and acquisition of an independent inventory item.

73. The costs of maintaining an item of fixed assets (technical inspection, maintenance) are included in the costs of servicing the production process and are reflected in the debit of the accounts for recording production costs (expenses for sale) in correspondence with the credit of the accounts for recording the costs incurred.

74. The costs associated with the movement of fixed assets (vehicles, excavators, ditchers, cranes, construction machinery, etc.) within the organization are charged to production costs (sales costs).

VI. Disposal of property, plant and equipment

75. The cost of an item of fixed assets that is disposed of or is not permanently used for the production of products, performance of work and provision of services, or for the management needs of the organization, is subject to write-off from accounting.

76. The disposal of an object of fixed assets is recognized in the accounting of the organization on the date of the one-time termination of the conditions for accepting them for accounting, given in paragraph 2 of these Guidelines.

The disposal of an item of property, plant and equipment may take place in the following cases:

write-offs in case of moral and physical deterioration;

liquidation in case of accidents, natural disasters and other emergencies;

transfers in the form of a contribution to the authorized (share) capital of other organizations, a mutual fund;

transfers under contracts of exchange, donation;

transfers to a subsidiary (dependent) company from the parent organization;

shortages and damage identified during the inventory of assets and liabilities;

partial liquidation during the performance of reconstruction works;

in other cases.

77. In order to determine the feasibility (suitability) of the further use of an item of fixed assets, the possibility and effectiveness of its restoration, as well as for the preparation of documentation for the disposal of these items in the organization, by order of the head, a commission is created, which includes the relevant officials, including the chief accountant ( accountant) and persons who are responsible for the safety of fixed assets. Representatives of inspections, which, in accordance with the legislation, are entrusted with the functions of registration and supervision of certain types of property, may be invited to participate in the work of the commission.

The competence of the commission includes:

inspection of the fixed asset object to be written off using the necessary technical documentation, as well as accounting data, establishing the expediency (suitability) of the further use of the fixed asset object, the possibility and effectiveness of its restoration;

establishing the reasons for writing off an object of fixed assets (physical and moral wear and tear, violation of operating conditions, accidents, natural disasters and other emergencies, prolonged non-use of the object for the production of products, performance of works and services or for management needs, etc.);

identifying persons who are at fault for the premature disposal of fixed assets, making proposals on bringing these persons to liability established by law;

the possibility of using individual units, parts, materials of the retired fixed asset and their assessment based on the current market value, control over the withdrawal of non-ferrous and precious metals from the fixed asset written off as part of the fixed asset, determining the weight and delivery to the appropriate warehouse; exercising control over the withdrawal of non-ferrous and precious metals from decommissioned fixed assets, determining their quantity, weight;

drawing up an act on the write-off of an object of fixed assets.

78. The decision taken by the commission to write off an item of fixed assets is drawn up in the act of writing off an item of fixed assets, indicating data characterizing the item of fixed assets (date of acceptance of the item for accounting, year of manufacture or construction, time of commissioning, useful life, initial cost and the amount of accrued depreciation, revaluations, repairs, reasons for disposal with their justification, condition of the main parts, parts, assemblies, structural elements). The act for the write-off of an object of fixed assets is approved by the head of the organization.

79. Parts, components and assemblies of a retired item of fixed assets suitable for the repair of other items of fixed assets, as well as other materials are accounted for at the current market value as of the date of writing off the items of fixed assets.

80. On the basis of the executed act for the write-off of fixed assets transferred to the accounting service of the organization, a note is made in the inventory card about the disposal of the fixed asset. Corresponding entries on the disposal of an item of fixed assets are also made in a document opened at its location.

Inventory cards for retired fixed assets are stored for a period established by the head of the organization in accordance with the rules for organizing state archiving, but not less than five years.

81. The transfer by an organization of an object of fixed assets to the ownership of other persons is formalized by an act of acceptance and transfer of fixed assets.

On the basis of the specified act, a corresponding entry is made in the inventory card of the transferred object of fixed assets, which is attached to the act of acceptance and transfer of fixed assets. A note is made on the withdrawal of an inventory card for a retired fixed asset item in a document opened at the location of the item.

82. The transfer of an item of fixed assets between the structural divisions of the organization is not recognized as the disposal of an item of fixed assets. The specified operation is made out by the act of acceptance and transfer of fixed assets.

The return of the leased item of fixed assets to the lessor is also documented by an act of acceptance and transfer, on the basis of which the lessee's accounting service writes off the returned item from the off-balance sheet.

83. Disposal of individual parts that are part of an item of fixed assets, which have different useful lives and are accounted for as separate inventory items, is drawn up and reflected in accounting in the manner described above in this section.

85. Disposal of an object of fixed assets transferred as a contribution to the authorized (reserve) capital, share fund in the amount of its residual value is reflected in the accounting records in the debit of the settlements account and the credit of the fixed assets account.

Previously, the arising debt on a contribution to the authorized (reserve) capital, unit fund is recorded in the debit of the account for accounting for financial investments in correspondence with the credit of the account for accounting for settlements for the amount of the residual value of the fixed asset object transferred as a contribution to the authorized (reserve) capital, unit fund, and in the case of full repayment of the cost of such an object - in a conditional assessment adopted by the organization, with the allocation of the assessment amount to financial results.

86. Income and expenses from the disposal of an item of fixed assets are subject to crediting to the profit and loss account as other income and expenses and are reflected in the accounting records in the reporting period to which they relate.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

On approval of the Guidelines for the accounting of fixed assets

Document as amended by:
(Russian newspaper, N 297, 12/31/2006) (came into force with financial statements since 2007);
(Rossiyskaya gazeta, N 271, 01.12.2010) (entered into force on January 1, 2011);
(Bulletin of Normative Acts of Federal Executive Authorities, No. 13, March 28, 2011) (came into force from the financial statements of 2011).
____________________________________________________________________

Pursuant to the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 11, Art. 1290),

I order:

1. Approve the attached Guidelines for the accounting of fixed assets.

2. Recognize as invalid:

order of the Ministry of Finance of the Russian Federation of July 20, 1998 N 33n "On Approval of Methodological Guidelines for Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of August 19, 1998 N 5677-VE, the order does not need state registration);

order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n "On Amendments to the Guidelines for the Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of April 7, 2000 N 2550-ER, the order does not need state registration).

Minister
A. Kudrin

Registered
at the Ministry of Justice
Russian Federation
November 21, 2003,
registration N 5252

Guidelines for accounting of fixed assets

APPROVED
order of the Ministry of Finance
Russian Federation
dated October 13, 2003 N 91n

I. General provisions

1. These Guidelines determine the procedure for organizing accounting of fixed assets in accordance with the approved order of the Ministry of Finance of the Russian Federation of March 30, 2001 N 26n (registered with the Ministry of Justice of the Russian Federation on April 28, 2001, registration number 2689).

These Guidelines for Accounting for Fixed Assets apply to organizations that are legal entities under the laws of the Russian Federation (with the exception of credit institutions and state (municipal) institutions) 2010 N 132n.

2. When accepting assets for accounting as fixed assets, the following conditions must be met at a time:

a) use in the manufacture of products, in the performance of work or the provision of services, or for the management needs of the organization;

b) use for a long time, i.e. useful life, lasting more than 12 months or normal operating cycle, if it exceeds 12 months.

The useful life 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 the use of these fixed assets;

c) the organization does not expect the subsequent resale of these assets;

d) the ability to bring economic benefits (income) to the organization in the future.

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

Fixed assets also include: land plots; objects of nature management (water, subsoil and other natural resources); capital investments for radical land improvement (drainage, irrigation and other land reclamation works); capital investments in leased fixed assets, if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.

4. These Guidelines do 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.

5. On the basis of these Guidelines, organizations develop internal regulations, instructions, other organizational and administrative documents necessary for organizing the accounting of fixed assets and monitoring their use. These documents can be approved:

the forms of primary accounting documents used for the receipt, disposal and internal movement of fixed assets and the procedure for their registration (compilation), as well as the rules for document flow and the technology for processing accounting information;

a list of officials of the organization who are responsible for the receipt, disposal and internal movement of fixed assets;

the procedure for monitoring the safety and rational use of fixed assets in the organization.

6. Accounting records of fixed assets are kept for the following purposes:

a) the formation of actual costs associated with the acceptance of assets as fixed assets for accounting;

b) correct execution of documents and timely reflection of the receipt of fixed assets, their internal movement and disposal;

c) a reliable determination of the results from the sale and other disposal of fixed assets;

d) determining the actual costs associated with the maintenance of fixed assets (technical inspection, maintenance, etc.);

e) ensuring control over the safety of fixed assets accepted for accounting;

f) analysis of the use of fixed assets;

g) obtaining information on fixed assets required for disclosure in the financial statements.

7. Movement operations (receipt, internal transfer, disposal) of fixed assets are documented by primary accounting documents.

Primary accounting documents must contain the following mandatory details established by Federal Law No. 129-FZ of November 21, 1996 "On Accounting" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1996, No. 48, Art. 5369; 1998, No. 30, Art. 3619; 2002, No. 13, Article 1179; 2003, No. 1, Article 2, No. 2, Article 160; No. 27, (Part I), Article 2700):

Title of the document;

date of preparation of the document;

the name of the organization on behalf of which the document is drawn up;

the content of the business transaction;

business transaction meters in physical and monetary terms;

the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution;

personal signatures of the said persons and their transcripts.

In addition, additional details may be included in the primary accounting documents depending on the nature of the business transaction, the requirements of regulatory legal acts and accounting documents, as well as the technology for processing accounting information.

As primary accounting documents, approved unified primary accounting documents for fixed assets can be used (according to the conclusion of the Ministry of Justice of the Russian Federation, this document does not need state registration - letter of the Ministry of Justice of the Russian Federation dated February 27, 2003 N 07 / 1891-YUD).

8. Primary accounting documents must be properly executed, with all the necessary details filled in, and have the appropriate signatures.

9. Primary accounting documents may be drawn up on paper and (or) computer media.

Programs for encoding, identification and machine data processing of documents on machine media must have a protection system and be stored in the organization for the period established for the storage of the relevant primary accounting documents.

10. 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 form a single whole, designed to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.

Example. Rolling stock of road transport (cars of all brands and types, tractors, trailers, trailers, semi-trailers of all types and purposes, motorcycles and scooters) - all devices and accessories related to it are included in the inventory item for the specified group. The cost of the car includes the cost of a spare wheel with a tire, tube and rim tape, as well as a set of tools.

For the sea and river fleet, each vessel is an inventory item, including the main and auxiliary engines, power plant, radio station, life-saving equipment, handling mechanisms, navigational and measuring instruments, and an on-board set of spare parts. Items of industrial, cultural, household and household inventory and rigging, located on the ship, but not being it integral part, meeting the requirements for classifying objects as fixed assets, are accounted for as separate inventory objects.

Aircraft engines of civil aviation, due to the fact that the useful life of these engines differs from the useful life of the aircraft, are accounted for as separate inventory items.

If one object has several parts with different useful lives, each such part is accounted for as an independent inventory object.

Capital investments in land plots, for radical improvement of land (drainage, irrigation and other reclamation works), in natural resources (water, subsoil and other natural resources) are accounted for as separate inventory objects (by types of capital investment objects).

Capital investments for the radical improvement of land on a site owned by the organization are accounted for as part of the inventory object in which capital investments were made.

Capital investments in a leased item of fixed assets are accounted for by the lessee as a separate inventory item if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.

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.

11. In order to organize accounting and ensure control over the safety of fixed assets, each inventory item of fixed assets must be assigned an appropriate inventory number when they are accepted for accounting.

The number assigned to an inventory item may be marked by attaching a metal token, painted or otherwise.

In cases where an inventory object has several parts that have different useful lives and are accounted for as separate inventory objects, each part is assigned a separate inventory number. If an object consisting of several parts has a common useful life for the objects, the specified object is listed under one inventory number.

The inventory number assigned to the inventory item of fixed assets is retained by it for the entire period of its stay in this organization.

Inventory numbers of retired inventory items of fixed assets are not recommended to be assigned to newly accepted for accounting items within five years after the end of the year of disposal.

12. Accounting for fixed assets for objects is carried out by the accounting service using inventory cards for accounting for fixed assets (for example, a unified form of primary accounting documentation for accounting for fixed assets N OS-6 "Inventory card for accounting for an object of fixed assets", approved by a resolution of the State Committee of the Russian Federation on Statistics dated January 21, 2003 N 7 "On approval of unified forms of primary accounting documentation for accounting for fixed assets"). An inventory card is opened for each inventory object.

Inventory cards can be grouped in a file cabinet in relation to the Classification of Fixed Assets Included in Depreciation Groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 N 1 "On the Classification of Fixed Assets Included in Depreciation Groups" (Collected Legislation of the Russian Federation, 2002, N 1 (part II), article 52; 2003, N 28, article 2940), and within sections, subsections, classes and subclasses - at the place of operation (structural divisions of the organization).

An organization that has a small number of fixed assets can carry out itemized accounting in the inventory book indicating the necessary information about fixed assets by their types and locations.

13. An inventory card (inventory book) is filled out on the basis of an act (invoice) of acceptance and transfer of fixed assets, technical passports and other documents for the acquisition, construction, movement and disposal of an inventory item of fixed assets. In the inventory card (inventory book) should be given: basic data on the object of fixed assets, its useful life; depreciation method; note of non-accrual depreciation (if any); about the individual characteristics of the object.

14. It is also recommended to open an inventory card for an object of fixed assets received on lease in order to organize the accounting of the specified object on an off-balance account in the accounting service of the lessee. This object can be accounted for by the lessee according to the inventory number assigned by the lessor.

15. Synthetic and analytical accounting of fixed assets is organized on the basis of accounting registers recommended by the Ministry of Finance of the Russian Federation or developed by ministries, other executive authorities or organizations.

16. If there are a large number of fixed assets at their location in structural divisions, their accounting can be carried out in the inventory list or other relevant document containing information about the number and date of the inventory card, the inventory number of the fixed asset item, the full name of the item, its initial cost and information about the disposal (movement) of the object.

17. Inventory cards for items of fixed assets accepted for accounting, as well as for retired items of fixed assets during the month may be kept separate from the inventory cards of other fixed assets until the end of the month.

18. The data of inventory cards are reconciled on a monthly basis with the data of the synthetic accounting of fixed assets.

19. Based on the relevant accounting data, as well as technical documentation, the organization exercises control over the use of fixed assets.

Among the indicators characterizing the use of fixed assets may include, in particular: data on the availability of fixed assets with their division into own or leased; active and unused; data on working hours and downtime by groups of fixed assets; data on the output of products (works, services) in the context of fixed assets, etc.

20. According to the degree of use, fixed assets are divided into those located:

in operation;

in stock (reserve);

under repair;

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

on conservation.

21. Fixed assets, depending on the organization's rights to them, are divided into:

fixed assets owned by the right of ownership (including leased, transferred for gratuitous use, transferred to trust management);

fixed assets under economic management or operational management of the organization (including those leased, transferred for gratuitous use, transferred for trust management);

fixed assets received by the organization for rent;

fixed assets received by the organization for free use;

fixed assets received by the organization in trust management.

II. Initial valuation of fixed assets

22. Fixed assets may be accepted for accounting in the following cases: acquisition, construction and production for a fee; construction and manufacture by the organization itself; receipts from the founders on account of contributions to the authorized (reserve) capital, share fund; receipts from legal entities and individuals free of charge; receipt by state and municipal unitary enterprises in the formation of the statutory fund; receipts to subsidiaries (dependent) companies from the parent organization; receipts in the order of privatization of state and municipal property by organizations of various organizational and legal forms ( joint stock company and etc.); in other cases.

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

24. The initial cost of fixed assets purchased for a fee (both new and used) 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:

amounts paid in accordance with the contract to the supplier (seller);

amounts paid for the performance of work under a construction contract and other contracts;

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

state duties and other similar payments made in connection with the acquisition of an item of fixed assets (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n;

customs duties and customs fees;

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

remuneration paid to an intermediary organization and other persons through whom 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.

25. The item has been excluded from the financial statements since 2007 by order of the Ministry of Finance of Russia dated November 27, 2006 N 156n ..

26. The initial cost of fixed assets in their manufacture by the organization itself is determined based on the actual costs associated with the production of these fixed assets. Accounting and formation of costs for the production of fixed assets are carried out by the organization in the manner established for accounting for the costs of the corresponding types of products manufactured by this organization.

27. Actual costs associated with the acquisition of fixed assets for a fee, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation), are reflected in the debit of the account for accounting for investments in non-current assets in correspondence with the accounts for accounting for settlements.

When fixed assets are accepted for accounting on the basis of properly executed documents, the actual costs associated with the acquisition of fixed assets are debited from the credit of the account for accounting for investments in non-current assets in correspondence with the debit of the account for fixed assets.

In a similar manner, the actual costs for the construction and manufacture of fixed assets by the organization itself are reflected, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

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

Upon receipt of a contribution to the authorized (share) capital of the organization in the form of fixed assets, an entry is made in the debit of the account for accounting for investments in non-current assets in correspondence with the account for accounting for settlements with the founders.

The reflection of the formation of the authorized capital of the organization in the amount of contributions of the founders (participants) provided for by the constituent documents, including the cost of fixed assets, is made in accounting by an entry in the debit of the account for accounting for settlements with the founders (corresponding sub-account) in correspondence with the credit of the account for the authorized capital.

Acceptance for accounting of fixed assets received as a contribution to the authorized (share) capital is reflected in the debit of the fixed assets account in correspondence with the credit of the account of investments in non-current assets.

In a similar manner, the initial cost of fixed assets received during the formation of the statutory fund, unit fund is determined.

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

For the purposes of these Guidelines, the current market value means the amount of cash that can be received as a result of the sale of the specified asset as of the date of acceptance for accounting.

When determining the current market value, data on prices for similar fixed assets received in writing from manufacturing organizations can be used; information about the price level available from state statistics bodies, trade inspections, as well as in the media and specialized literature; expert opinions (for example, appraisers) on the value of individual fixed assets.

For the amount of the initial cost of fixed assets received by the organization under a donation agreement (free of charge), the financial results of the organization are formed during the useful life as other income. Acceptance for accounting of these fixed assets is reflected in the debit of the account for accounting for investments in non-current assets in correspondence with the account for accounting for deferred income, followed by the debit of the account for accounting for fixed assets in correspondence with the credit of the account for accounting for investments in non-current assets (paragraph as amended by action from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

30. 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 determine the value of similar valuables.

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 contracts providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the cost at which similar fixed assets are acquired in comparable circumstances.

Acceptance for accounting of fixed assets received under agreements providing for the fulfillment of obligations (payment) by non-monetary means is reflected in the debit of the fixed assets account in correspondence with the credit of the account of investments in non-current assets.

31. Fixed assets received under a property trust management agreement are accounted for in accordance with Order No. 97n of November 28, 2001 of the Ministry of Finance of the Russian Federation "On Approval of Instructions on Recording Operations Related to the Implementation of a Property Trust Management Agreement in the Accounting of Organizations" (registered Ministry of Justice of the Russian Federation on December 25, 2001, registration number 3123).

32. The initial cost of fixed assets, determined in accordance with paragraphs 24-30 of these Guidelines, also includes the actual costs of the organization for the delivery of fixed assets and bringing them into a condition suitable for use.

33. The item has been excluded from the financial statements since 2007 by order of the Ministry of Finance of Russia dated November 27, 2006 N 156n ..

34. Capital investments of the organization in perennial plantings, for radical land improvement (drainage, irrigation and other reclamation works) are included in fixed assets at the end of the reporting year in the amount of costs related to the areas accepted for operation, regardless of the date of completion of the entire complex of works.

For the amount of expenses incurred, entries are made in the debit of the account of fixed assets and the credit of the account of investments in non-current assets, as well as corresponding entries are made in the inventory card for accounting for the organization's capital investments in perennial plantations, for radical land improvement with a subsequent increase in the initial cost of fixed assets.

35. In the event that, in accordance with the concluded lease agreement, capital investments in leased fixed assets are the property of the lessee, the costs of completed work of a capital nature are debited from the credit of the account for recording investments in non-current assets in correspondence with the debit of the account for fixed assets. For the amount of expenses incurred by the tenant, a separate inventory card is opened for a separate inventory object.

In the event that, in accordance with the concluded lease agreement, the lessee transfers the capital investments made to the lessor, the costs of completed capital works, subject to compensation by the lessor, are debited from the credit of the account for accounting for investments in non-current assets in correspondence with the debit of the accounting account for settlements.

36. Unrecorded items of fixed assets identified during the organization's inventory of assets and liabilities are accepted for accounting at the current market value and are reflected in the debit of the fixed assets accounting account in correspondence with the profit and loss account as other income (paragraph as amended by action from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

37. Accounting for fixed assets in the inventory card is carried out in rubles. It is allowed to keep records of fixed assets in the inventory card in thousands of rubles.

For an item of fixed assets, the value of which upon acquisition is expressed in foreign currency, its contractual value in foreign currency is also indicated in the inventory card.

38. Acceptance of fixed assets for accounting is carried out on the basis of an act (invoice) of acceptance and transfer of fixed assets approved by the head of the organization, which is drawn up for each individual inventory object.

One act (invoice) of acceptance and transfer of fixed assets can be made out the acceptance for accounting of objects of the same type of the same value, accepted for accounting at the same time.

The specified act, approved by the head of the organization, together with the technical documentation, is transferred to the accounting service of the organization, which, on the basis of this document, opens the inventory card or makes a note about the disposal of the object in the inventory card.

Technical documentation related to a specific inventory item can be transferred to the place of operation of the item with a corresponding mark in the inventory card.

39. Machinery and equipment that do not require installation (vehicles, construction machinery, etc.), as well as machines and equipment that require installation, but intended for reserve (reserve) in accordance with established technological and other requirements, are accepted for accounting as fixed assets on the basis of the certificate of acceptance and transfer of fixed assets approved by the head.

40. If, based on the results of completion, additional equipment, reconstruction and modernization of an object of fixed assets, a decision is made to increase its initial cost, then the data in the inventory card of this object is corrected. If it is difficult to reflect adjustments in the indicated inventory card, a new inventory card is opened instead (with the preservation of the previously assigned inventory number) reflecting new indicators characterizing the completed, retrofitted, reconstructed or modernized object.

III. Subsequent valuation of fixed assets

41. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by the legislation of the Russian Federation and the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01.

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.

Revaluation of fixed asset items is carried out in order to determine the real value of fixed asset items by bringing the initial cost of fixed asset items in line with their market prices and reproduction conditions as of the date of revaluation.

42. Expenses for completion, additional equipment, reconstruction, modernization of a fixed asset object are accounted for on the account of investments in non-current assets.

Upon completion of work on the completion, additional equipment, reconstruction, modernization of a fixed asset, the costs recorded on the account for accounting for investments in non-current assets either increase the initial cost of this fixed asset and are written off to the debit of the fixed asset account, or are accounted for separately on the fixed asset account , and in this case a separate inventory card is opened for the amount of costs incurred.

43. In accordance with the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, a commercial organization may not more than once a year (at the end of the reporting year) revalue groups of homogeneous fixed assets at their current (replacement) cost by indexing or direct recalculation at documented market prices (paragraph in the wording put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

For the purposes of these Guidelines, the current (replacement) cost of fixed assets is understood as the amount of money that must be paid by the organization on the date of the revaluation if it is necessary to replace any object.

..

When determining the current (replacement) cost, the following can be used: data on similar products received from manufacturing organizations; information on the level of prices available from state statistics bodies, trade inspections and organizations; information about the price level published in the mass media and specialized literature; evaluation by the Bureau of Technical Inventory; expert opinions on the current (replacement) cost of fixed assets.

44. When deciding on the revaluation of fixed assets belonging to a homogeneous group of objects (buildings, structures, vehicles, etc.), an organization should take into account that in the future, fixed assets of a homogeneous group should be revalued regularly so that the cost of these objects fixed assets, for which they are reflected in accounting and financial statements, did not differ significantly from the current (replacement) cost.

Example. The cost of fixed assets included in a homogeneous group of objects at the end of the previous reporting year - 1000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the end of the reporting year is 1,100 thousand rubles. The results of the revaluation are reflected in the accounts of accounting and in the financial statements, since the resulting difference is significant (1100-1000): 1000 (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

Example. The cost of fixed assets included in a homogeneous group of objects at the end of the previous reporting year - 1000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the end of the reporting year is 1,030 thousand rubles. The decision on revaluation is not made - the resulting difference is not significant (1030-1000): 1000 (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

45. In order to revaluate fixed assets, the organization must carry out preparatory work for the revaluation of fixed assets, in particular, checking the availability of fixed assets subject to revaluation.

The decision of the organization to conduct a revaluation as of the end of the reporting year is formalized by the relevant administrative document, which is mandatory for all services of the organization that will be involved in the revaluation of fixed assets and is accompanied by the preparation of a list of fixed assets subject to revaluation (paragraph in the wording put into effect from the financial statements 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

46. ​​The initial data for the revaluation of fixed assets are: initial cost or current (replacement) cost (if this object was revalued earlier), according to which they are accounted for in accounting as of the date of revaluation; the amount of depreciation accrued for the entire period of use of the object as of the specified date; documented data on the current (replacement) cost of revalued fixed assets as of December 31 of the reporting year (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n .

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.

47. The results of the revaluation of fixed assets carried out as of the end of the reporting year are subject to accounting separately (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

48. The amount of the revaluation of the fixed asset object as a result of the revaluation is reflected in the debit of the fixed assets account in correspondence with the credit of the additional capital account. 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 account for accounting for other income and expenses in correspondence with the debit of the account for fixed assets (paragraph as amended by action from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

The amount of depreciation of an item of fixed assets as a result of revaluation is reflected in the debit of the account for accounting for other income and expenses in correspondence with the credit of the account for fixed assets. The amount of the depreciation of the fixed asset object is attributed to the reduction of the additional capital of the organization, formed at the expense of the amounts of the revaluation of this object, carried out in previous reporting periods, and is reflected in the accounting records in the debit of the additional capital account and the credit of the fixed assets account. 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 reflected in the debit of the account for accounting for other income and expenses in correspondence with the credit of the account for fixed assets (paragraph as amended by financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

When an item of fixed assets is disposed of, the amount of its revaluation is debited from the debit of the additional capital account in correspondence with the credit of the organization's retained earnings account.

Example. The initial cost of an object of fixed assets on the date of the first revaluation - 70 thousand rubles; useful life - 7 years; the annual amount of depreciation deductions - 10 thousand rubles; the accumulated amount of depreciation deductions as of the date of revaluation - 30 thousand rubles; current replacement cost - 105 thousand rubles; the difference between the value of the object, according to which it was taken into account in accounting, and the current (replacement) cost - 35 thousand rubles; conversion factor - 1.5 (105000: 70000); the amount of recalculated depreciation - 45 thousand rubles. (30000 x 1.5); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 15 thousand rubles. (45000-30000); the amount of the revaluation reflected in the credit of the additional capital accounting account is 20 thousand rubles. (35000-15000).

The cost of this object on the date of the second revaluation is 105 thousand rubles; the amount of accrued depreciation for the year preceding the revaluation is 15 thousand rubles. (100%: 7 years) x 105000); the total amount of accumulated depreciation as of the date of the second revaluation is 60 thousand rubles. (45000 + 15000); current (replacement) cost as a result of the second revaluation - 52.5 thousand rubles; conversion factor 0.5 (52500: 105000); the amount of recalculated depreciation - 30 thousand rubles. (60000 x 0.5); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 30 thousand rubles. (60000 - 30000); the amount of the markdown of the object is 22.5 thousand rubles. (105000 - 52500) - (60000 - 30000), of which 20 thousand rubles debited from the additional capital account. and in the debit of the account for accounting for other income and expenses - in the amount of 2.5 thousand rubles. (paragraph in the wording put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

Example. The initial cost of an object of fixed assets as of the date of the first revaluation is 200 thousand rubles; useful life - 10 years; the annual depreciation rate is 10% (100% : 10 years); the annual amount of depreciation deductions is 20 thousand rubles. (200000 x 10%); the amount of accumulated depreciation as of the date of the first revaluation - 40 thousand rubles; current (replacement) cost - 150 thousand rubles; conversion factor - 0.75 (150000: 200000); the amount of recalculated depreciation - 30 thousand rubles. (40000 x 0.75); the difference between the initial cost and the current (replacement) cost is 50 thousand rubles. (200000 - 150000); the difference between the amount of recalculated depreciation and the amount of depreciation recorded in accounting is 10 thousand rubles. (40000 - 30000); the amount of the markdown reflected in the debit of the account for accounting for other income and expenses is 40 thousand rubles. (50000 - 10000) (paragraph in the wording put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

The cost of the same object on the date of the second revaluation is 150 thousand rubles; the amount of accrued depreciation for the year as of the date of the second revaluation - 45 thousand rubles. (30000 + 150000 x 10%); current (replacement) cost as of the date of the second revaluation - 225 thousand rubles; conversion factor - 1.5 (225000: 150000); the amount of recalculated depreciation - 67.5 thousand rubles. (45000 x 1.5); the difference between the current (replacement) cost of the object on the date of the second revaluation and on the date of the first revaluation - 75 thousand rubles. (225000 - 150000); the difference between the amount of recalculated depreciation and the amount of depreciation recorded in accounting is 22.5 thousand rubles. (67500 - 45000); the amount of the revaluation of the object - 52.5 thousand rubles. (75000 - 22500); of which 40 thousand rubles were credited to the account for accounting for other income and expenses. and in the credit of the account for accounting for additional capital 12.5 thousand rubles. (paragraph in the wording put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

IV. Depreciation of fixed assets

49. The cost of fixed assets that are in the organization on the basis of ownership, economic management, operational management (including fixed assets leased, gratuitous use, trust management) is repaid by accruing depreciation, unless otherwise established by the Accounting Regulation " Accounting for fixed assets "PBU 6/01.

Depreciation is not charged on fixed assets of non-profit organizations. They are depreciated at the end of the reporting year based on the period of their useful life established by the organization. The movement of depreciation amounts on the specified objects is taken into account on a separate off-balance sheet account.

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

50. Depreciation on leased fixed assets is made by the lessor.

Accrual of depreciation on fixed assets included in the complex of property under an enterprise lease agreement is carried out by the tenant in the manner set forth in this section for fixed assets that are under the right of ownership.

Depreciation on fixed assets that are the subject of a financial lease agreement is made by the lessor or lessee, depending on the terms of the financial lease agreement.

51. For objects of the housing stock, which are used by the organization to generate income and are accounted for in the account of income investments in material assets, depreciation is charged in the generally established manner.

52. For real estate objects for which capital investments are completed, depreciation is accrued in the general manner from the first day of the month following the month in which the object was accepted for accounting. Real estate objects, the property rights to which are not registered in accordance with the procedure established by law, are accepted for accounting as fixed assets with allocation on a separate sub-account to the fixed assets accounting account December 2010 N 186n.

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

The paragraph became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..

54. To pay off the cost of fixed assets, the annual amount of depreciation is determined.

The annual amount of depreciation deductions is determined by:

a) with the straight-line method - based on the original cost or current (replacement) value (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.

Example. An object of fixed assets worth 120 thousand rubles was purchased. with a useful life of 5 years. Annual depreciation rate - 20% (100% : 5). The annual amount of depreciation charges will be 24 thousand rubles. (120000 x 20:100).

b) with the reducing balance method - based on the residual value (original cost or current (replacement) cost (in the event of a revaluation) minus the accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object . At the same time, in accordance with the legislation of the Russian Federation, small businesses can apply an acceleration factor equal to two; and for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration coefficient may be applied in accordance with the terms of the financial lease agreement not higher than 3.

Example. An object of fixed assets worth 100 thousand rubles was purchased. with a useful life of 5 years. The annual depreciation rate calculated on the basis of useful life, which is 20% (100% : 5), is increased by an acceleration factor of 2; the annual depreciation rate will be 40%.

In the first year of operation, the annual amount of depreciation deductions is determined based on the initial cost formed when the fixed asset object was accepted for accounting, 40 thousand rubles. (100000 x 40:100). In the second year of operation, depreciation is charged in the amount of 40% of the residual value at the beginning of the reporting year, i.е. the difference between the initial cost of the object and the amount of depreciation accrued for the first year, and will amount to 24 thousand rubles. (100 - 40) x 40: 100). In the third year of operation, depreciation is charged in the amount of 40% of the difference between the residual value of the object formed at the end of the second year of operation and the amount of depreciation accrued for the second year of operation, and will amount to 12.4 thousand rubles. (60 - 24) x 40: 100), etc.

c) with 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.

Example. An object of fixed assets worth 150 thousand rubles was purchased. The useful life is set at 5 years. The sum of the numbers of years of service is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the said facility, depreciation may be charged in the amount of 5/15, or 33.3 percent, which will amount to 50 thousand rubles, in the second year - 4/15, which will amount to 40 thousand rubles, in the third year - 3/15, which will amount to 30 thousand rubles. etc.

55. Accrual of depreciation charges on fixed assets during the reporting year is made on a monthly basis, regardless of the method of accrual used, in the amount of 1/12 of the calculated annual amount.

If an object of fixed assets is accepted for accounting during the reporting year, the annual depreciation amount is the amount determined from the first day of the month following the month of acceptance of this object for accounting until the reporting date of the annual financial statements.

Example. In April of the reporting year, an object of fixed assets with an initial cost of 20 thousand rubles was accepted for accounting; useful life - 4 years or 48 months (the organization uses a straight-line method); the annual amount of depreciation in the first year of use will be (20,000 x 8: 48) = 3.3 thousand rubles.

56. For fixed assets used in an organization with a seasonal nature of production, the annual amount of depreciation is accrued evenly over the period of the organization's operation in the reporting year.

Example. An organization that carries out river transportation of goods for 7 months a year has acquired an item of fixed assets, the initial cost of which is 200 thousand rubles, the useful life is 10 years. The annual depreciation rate is 10% (100% : 10 years). The annual amount of depreciation in the amount of 20 thousand rubles (200 x 10%) is accrued evenly over 7 months of operation in the reporting year.

57. When applying depreciation on fixed assets using the method of writing off the cost in proportion to the volume of products (works), the annual amount of depreciation is determined based on the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial cost of the fixed assets object and the estimated volume of products (works) for the entire useful life of such an item.

Example. A car was purchased with an estimated mileage of up to 400 thousand km, worth 80 thousand rubles. In the reporting period, the mileage should be 5 thousand km, therefore, the annual depreciation amount, based on the ratio of the initial and estimated volume of production, will be 1 thousand rubles (5 x 80: 400).

59*. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.
________________
* The numbering corresponds to the original. - Database manufacturer's note.


The useful life of an item of property, plant and equipment, including items of property, plant and equipment previously used by another organization, is determined based on:

the expected period of use in the organization of this object in accordance with the expected productivity or capacity;

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

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

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

Example. Object of fixed assets worth 120 thousand rubles. and a useful life of 5 years after 3 years of operation has undergone additional equipment worth 40 thousand rubles. The useful life is revised upward by 2 years. The annual amount of depreciation charges in the amount of 22 thousand rubles. determined on the basis of the residual value in the amount of 88 thousand rubles. = 120,000 - (120,000 x 3:5) + 40,000 and a new useful life of 4 years.

61. The accrual of depreciation charges on an item of fixed assets begins on the first day of the month following the month of acceptance of this item for accounting, including the item in stock (reserve), and is made until the cost of these items is fully paid off or until they are retired.

62. The accrual of depreciation charges on an item of fixed assets is terminated from the first day of the month following the month of full repayment of the value of the item or disposal of the item.

63. During the useful life of an object of fixed assets, the accrual of depreciation charges is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than 3 months, as well as during the restoration of an object, the duration of which exceeds 12 months.

The procedure for conservation of fixed assets accepted for accounting is established and approved by the head of the organization. In this case, as a rule, objects of fixed assets located in a certain technological complex and (or) having a complete cycle of the technological process can be transferred to conservation.

64. Accrual of depreciation charges 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.

65. The amount of accrued depreciation charges is reflected in accounting by accumulating the corresponding amounts on a separate account, as a rule, on the debit of the accounts for recording production costs (sales expenses) in correspondence with the credit of the depreciation account.

V. Maintenance and restoration of fixed assets

67. The costs incurred during the repair of a fixed asset object are reflected on the basis of the relevant primary accounting documents for accounting for the operations of the release (expenditure) of material assets, the calculation of wages, debts to suppliers for the repair work performed and other expenses.

The costs of repairing an item of fixed assets are reflected in the accounting records in the debit of the corresponding accounts for recording production costs (expenses for sale) in correspondence with the credit of the accounts for recording the costs incurred.

68. In order to organize control over the timely receipt of fixed assets from repair, inventory cards for these objects in the file cabinet are recommended to be rearranged in the "Fixed assets under repair" group. When an item of fixed assets is received from repair, the inventory card is moved accordingly.

69. The item became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..

70. Accounting for the costs associated with the modernization and reconstruction (including the costs of modernization carried out during repairs carried out with a frequency of more than 12 months) of a fixed asset item is carried out in the manner established for accounting for capital investments.

71. Acceptance of completed work on completion, additional equipment, reconstruction, modernization of a fixed asset object is formalized by the relevant act.

72. If an item of fixed assets has several parts that are accounted for as separate inventory items and have different useful lives, the replacement of each such part upon restoration is accounted for as disposal and acquisition of an independent inventory item.

73. The costs of maintaining an item of fixed assets (technical inspection, maintenance) are included in the costs of servicing the production process and are reflected in the debit of the accounts for recording production costs (expenses for sale) in correspondence with the credit of the accounts for recording the costs incurred.

74. The costs associated with the movement of fixed assets (vehicles, excavators, ditchers, cranes, construction machinery, etc.) within the organization are charged to production costs (sales costs).

VI. Disposal of property, plant and equipment

75. The cost of an item of fixed assets that is disposed of or is not permanently used for the production of products, performance of work and provision of services, or for the management needs of the organization, is subject to write-off from accounting.

76. The disposal of an object of fixed assets is recognized in the accounting of the organization on the date of the one-time termination of the conditions for accepting them for accounting, given in paragraph 2 of these Guidelines.

The disposal of an item of property, plant and equipment may take place in the following cases:

sales;

write-offs in case of moral and physical deterioration;

liquidation in case of accidents, natural disasters and other emergencies;

transfers in the form of a contribution to the authorized (share) capital of other organizations, a mutual fund;

transfers under contracts of exchange, donation;

transfers to a subsidiary (dependent) company from the parent organization;

shortages and damage identified during the inventory of assets and liabilities;

partial liquidation during the performance of reconstruction works;

in other cases.

77. In order to determine the feasibility (suitability) of the further use of an item of fixed assets, the possibility and effectiveness of its restoration, as well as for the preparation of documentation for the disposal of these items in the organization, by order of the head, a commission is created, which includes the relevant officials, including the chief accountant ( accountant) and persons who are responsible for the safety of fixed assets. Representatives of inspections, which, in accordance with the legislation, are entrusted with the functions of registration and supervision of certain types of property, may be invited to participate in the work of the commission.

The competence of the commission includes:

inspection of the fixed asset object to be written off using the necessary technical documentation, as well as accounting data, establishing the expediency (suitability) of the further use of the fixed asset object, the possibility and effectiveness of its restoration;

establishing the reasons for writing off an object of fixed assets (physical and moral wear and tear, violation of operating conditions, accidents, natural disasters and other emergencies, prolonged non-use of the object for the production of products, performance of works and services or for management needs, etc.);

identifying persons who are at fault for the premature disposal of fixed assets, making proposals on bringing these persons to liability established by law;

the possibility of using individual units, parts, materials of the retired fixed asset and their assessment based on the current market value, control over the withdrawal of non-ferrous and precious metals from the fixed asset written off as part of the fixed asset, determining the weight and delivery to the appropriate warehouse; exercising control over the withdrawal of non-ferrous and precious metals from decommissioned fixed assets, determining their quantity, weight;

drawing up an act on the write-off of an object of fixed assets.

78. The decision taken by the commission to write off an item of fixed assets is drawn up in the act of writing off an item of fixed assets, indicating data characterizing the item of fixed assets (date of acceptance of the item for accounting, year of manufacture or construction, time of commissioning, useful life, initial cost and the amount of accrued depreciation, revaluations, repairs, reasons for disposal with their justification, condition of the main parts, parts, assemblies, structural elements). The act for the write-off of an object of fixed assets is approved by the head of the organization.

79. Parts, components and assemblies of a retired fixed asset item suitable for the repair of other fixed asset items, as well as other materials are accounted for at the current market value on the date of decommissioning of fixed asset items (paragraph in the wording put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

80. On the basis of the executed act for the write-off of fixed assets transferred to the accounting service of the organization, a note is made in the inventory card about the disposal of the fixed asset. Corresponding entries on the disposal of an item of fixed assets are also made in a document opened at its location.

Inventory cards for retired fixed assets are stored for a period established by the head of the organization in accordance with the rules for organizing state archiving, but not less than five years.

81. The transfer by an organization of an object of fixed assets to the ownership of other persons is formalized by an act of acceptance and transfer of fixed assets.

On the basis of the specified act, a corresponding entry is made in the inventory card of the transferred object of fixed assets, which is attached to the act of acceptance and transfer of fixed assets. A note is made on the withdrawal of an inventory card for a retired fixed asset item in a document opened at the location of the item.

82. The transfer of an item of fixed assets between the structural divisions of the organization is not recognized as the disposal of an item of fixed assets. The specified operation is made out by the act of acceptance and transfer of fixed assets.

The return of the leased item of fixed assets to the lessor is also documented by an act of acceptance and transfer, on the basis of which the lessee's accounting service writes off the returned item from the off-balance sheet.

83. Disposal of individual parts that are part of an item of fixed assets, which have different useful lives and are accounted for as separate inventory items, is drawn up and reflected in accounting in the manner described above in this section.

84. The item became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..

85. Disposal of an object of fixed assets transferred as a contribution to the authorized (reserve) capital, share fund in the amount of its residual value is reflected in the accounting records in the debit of the settlements account and the credit of the fixed assets account.

Previously, the arising debt on a contribution to the authorized (reserve) capital, unit fund is recorded in the debit of the account for accounting for financial investments in correspondence with the credit of the account for accounting for settlements for the amount of the residual value of the fixed asset object transferred as a contribution to the authorized (reserve) capital, unit fund, and in the case of full repayment of the cost of such an object - in a conditional assessment adopted by the organization, with the allocation of the assessment amount to financial results.

86. Income and expenses from the disposal of an object of fixed assets are subject to crediting to the profit and loss account as other income and expenses and are reflected in the accounting records in the reporting period to which they relate (paragraph as amended from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

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