Fixed assets of the enterprise. Balance of movement of fixed assets Receipt of fixed assets during construction

Fixed assets (FPE) can enter an organization in various ways. Not only the procedure for determining the initial cost of an asset, but also the accounting records generated depend on this. We will tell you about the various options for receiving OS objects in our consultation and give examples of the corresponding transactions.

It all starts with count 08

Regardless of the method of receipt of fixed assets into the organization, their initial cost is formed by the debit of account 08 “Investments in non-current assets”. From this account, at the time the OS object is put into operation, the generated value of the OS object is written off, i.e., the following accounting entry is made ():

Debit account 01 “Fixed assets” - Credit account 08

Fixed assets are purchased for a fee

A typical case of receipt of fixed assets is their acquisition for a fee, for example, under a purchase and sale agreement.

In these cases, the initial cost of the fixed assets consists of the actual costs of the organization for the acquisition, construction and production of property, excluding VAT and other refundable taxes. This means that the cost of an asset includes, in particular (clause 8 of PBU 6/01):

• amounts that are paid in accordance with the contract to the seller;
• amounts paid for delivery of an OS object and bringing it into a condition suitable for use;
• amounts paid to organizations under construction contracts;
• amounts paid for information and consulting services related to the acquisition of fixed assets;
• customs duties and customs fees;
• non-refundable taxes, state duty paid upon acquisition of an asset;
• remuneration to intermediary organizations.

When purchasing an OS object for a fee, the transactions for the formation of its initial cost are usually as follows:

Debit of account 08 - Credit of accounts 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”, etc.

Example. Under the purchase and sale agreement, an asset was purchased worth 238,950 rubles (including VAT 18% - 36,450 rubles). Additionally, the organization paid for the services of a transport company for the delivery of the fixed asset to the organization’s warehouse in the amount of 29,000 rubles (VAT exempt).

The accounting entries for the acquisition of an asset will be as follows:

This same entry option includes creating an OS object on your own. Then, in addition to settlements with suppliers, contractors and other debtors and creditors, other expenses associated with the formation of the initial cost of fixed assets are usually reflected (for example, materials, employee salaries and deductions from it, depreciation of fixed assets involved in the creation of new non-current assets, etc.). d.):

Debit of account 08 - Credit of accounts 02 “Depreciation of fixed assets”, 05 “Depreciation of intangible assets”, 10 “Materials”, 23 “Auxiliary production”, 70 “Settlements with personnel for wages”, 69 “Calculations for social insurance and security” and etc.

In some cases, interest on loans and borrowings may be included in the initial cost of fixed assets (clauses 7-14 PBU 15/2008, Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n):

Debit of account 08 - Credit of accounts 66 “Settlements for short-term loans and borrowings”, 67 “Settlements for long-term loans and borrowings”

OS as a contribution to the authorized capital

If the fixed asset was received by the organization as a contribution to the authorized capital, the initial cost of such property is determined as the monetary value agreed upon by the founders (clause 9 of PBU 6/01). Let us recall that, for example, in an LLC such a valuation cannot exceed the value assigned to the object by an independent appraiser, given that its involvement when making a non-monetary contribution to the LLC is mandatory (clause 2 of Article 66.2 of the Civil Code of the Russian Federation).

The accounting entry for receiving an asset as a contribution to the authorized capital is usually as follows (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit of account 08 - Credit of account 75 “Settlements with founders”

Let us remind you that when receiving an asset as a contribution from a VAT payer organization, the recipient will be able to deduct the VAT charged to him, which was previously restored by the transferring party (clause 1, clause 3, article 170, clause 11, article 171 of the Tax Code of the Russian Federation ).

For example. The LLC organization receives equipment as a contribution to its authorized capital, which was valued by the participants at 160,000 rubles. This value corresponds to the value determined by an independent appraiser. The VAT recovered by the participant and presented to the organization is 23,000 rubles.

The LLC that received the equipment will have the following accounting records (Order of the Ministry of Finance dated October 31, 2000 No. 94n, Letters of the Ministry of Finance dated December 19, 2006 No. 07-05-06/302, Federal Tax Service for Moscow dated July 4, 2007 No. 19-11/063175 ):

OS object received free of charge

When receiving an item of fixed assets under a gift agreement, the initial value is recognized as the current market value of the property as of the date of acceptance for accounting on account 08 (clause 10 of PBU 6/01). The wiring will be like this:

Debit of account 08 - Credit of account 98 “Deferred income”

Let us recall that future income will be included in other income as depreciation is calculated on a gratuitously received fixed asset item (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit of account 98 - Credit of account 91 “Other income and expenses”, subaccount “Other income”

For example, an organization received a machine free of charge that it plans to use in its main production. Its market value is determined at 218,300 rubles. The useful life is set at 37 months. Depreciation is calculated using the straight-line method.

Let's reflect the above in accounting:

The fixed asset was received under an exchange agreement

If an asset is received by an organization under an agreement that provides for its execution in non-monetary means, the initial cost will be considered the value of the assets transferred or to be transferred by the organization. This value is equal to the price at which the organization typically sells such assets. If their value cannot be determined, the cost of the fixed assets will be equal to the market value of similar fixed assets.

The transaction itself for accepting OS under a barter agreement will not differ from a regular purchase for a fee:

Debit account 08 - Credit account 60

However, this posting will be accompanied by a set of accounting records for the sale of the property transferred in exchange, as well as for the offset of mutual debt.

Let's show this with an example.

The organization on OSNO, in exchange for its finished products worth 312,000 rubles (in addition to VAT 18% - 56,160 rubles), received equipment from the organization on the simplified tax system. The exchange was recognized as equal. The cost of finished products is 298,000 rubles.

We present the accounting records for the exchange transaction with the organization receiving the equipment in the table:

We talked about how the disposal of fixed assets is taken into account in our separate article.

Fixed assets of the enterprise- this is part of the property used for a long time (more than 12 months) in the production of products (performance of work, provision of services), as well as for management purposes.

Analysis of the efficiency of use of fixed assets

Analysis of the efficiency of use of fixed assets is carried out in the FinEkAnalysis program in the block “Analysis of the state of fixed assets and their reproduction”

The purpose of the analysis of fixed assets is an objective assessment of the state of fixed assets and the search for reserves for their more efficient use in the organization. The main objectives of the analysis of fixed assets are:

• determination of the enterprise's provision of fixed assets;
• study of the technical condition of fixed assets;
• determining the efficiency of equipment use in time and power;
• determining the impact of the use of fixed assets on the volume of goods produced and other economic indicators;
• identifying reserves for increasing capital productivity, increasing production and sales volumes, as well as profits by improving the use of fixed assets.

Accounting of fixed assets

The objects (groups) of fixed assets are as follows:

• building,
• buildings, structures
• working and power machines and equipment,
• measuring and control instruments and devices,
• Computer Engineering,
• transport funds,
• tool,
• production and household equipment and supplies,
• working, productive and breeding livestock,
• on-farm roads and other relevant facilities,
• capital investments for radical improvement of land,
• capital investments in leased fixed assets,
• land plots and environmental management facilities.

Fixed assets are received by the organization and accepted for accounting in the following cases:

• acquisitions, acquisitions
• construction (manufacturing),
• contributions by the founders towards their contributions to the authorized capital,
• receiving under a gift agreement,
• other income.

The most common way to receive fixed assets is to purchase them for a fee under a purchase and sale agreement. All expenses for the purchase of fixed assets that do not require installation are collected on account 08 “Fixed assets”.

Assets are accepted by an organization for accounting as fixed assets if the following conditions are simultaneously met:

• an object of fixed assets is intended for use in the production of products, when performing work or providing services, for the management needs of the organization, or to be provided by the organization for a fee for temporary possession and use or for temporary use;
• the object is intended to be used for a long time, i.e. a period exceeding 12 months or the normal operating cycle if it exceeds 12 months;
• the organization does not intend the subsequent resale of this object;
• the object is capable of bringing economic benefits (income) to the organization in the future.

When putting fixed assets into operation, a commission appointed by the head of the organization draws up a transfer and acceptance certificate. For these purposes, the following types of unified documents can be used:

• "Act on acceptance and transfer of fixed assets (except for buildings, structures);
• "Act of acceptance and transfer of a building (structure)";
• "Act on acceptance and transfer of groups of fixed assets (except buildings, structures)."

In any case, the transfer and acceptance certificate indicates the characteristics of the object (or group of objects), its location, year of manufacture or construction, date of commissioning, test results, compliance with technical specifications, depreciation group number in accordance with the provisions of the Tax Code of the Russian Federation, etc. The acceptance certificate is accompanied by the necessary technical documentation (passports, specifications, work instructions, etc.).

If equipment that requires installation has been received at the warehouse, then the “Act of acceptance (receipt) of equipment” is used to record it. Each fixed asset item accepted for registration is assigned an inventory number, which is retained for the entire period of operation of the facility.

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Fixed assets (fixed assets) are non-financial produced assets (part of the property) used by an organization repeatedly or continuously for a long time (more than 12 months) in the production of products (performance of work, provision of services), as well as for management purposes.

Building- these are architectural and construction objects intended for living, working, serving the population and storing material assets, having walls and a roof as the main structural parts.
Facilities- engineering and construction facilities designed to carry out the production process and various non-production functions, for example pipelines, power lines, overpasses, bridges, roads, parking lots, platforms, fences, etc.
cars and equipment- power, working, information devices that convert energy, materials and information.
Transport vehicles - vehicles designed to move people and goods.

Full original cost- the cost of OPF in prices taken into account when they were placed on the balance sheet.

Residual cost– this is the cost of fixed assets at the prices at which they were put on the balance sheet, taking into account depreciation AND as of the date of determination.
OPS = PPP – I

Book value of PF at the end of the year:
C k.g. = C n.g. + C in xT 1 /12 - C select xT 2 /12
where T 1 is the number of full months during which the funds received in the reporting year were valid; T 2 – the number of full months during which the funds disposed of in the reporting year were not active.

Average annual cost of fixed assets: C = (C ng + C kg) / 2

The systematic accumulation of funds in the depreciation fund is ensured through annual depreciation charges A, included in the cost of manufactured products. Depreciation charges for fixed assets during the reporting period are calculated monthly, regardless of the calculation method used, in the amount of 1/12 of the calculated annual amount. For newly received objects, depreciation is accrued from the 1st day of the month following the month the object was put into operation, and for retired objects it ends on the 1st day of the month following the month until the object is fully repaid or written off from accounting due to termination of the right property.

Scheme of the balance sheet of the enterprise's fixed assets at full original cost
C k.g. = C n.g. + C in - C select

Scheme of the balance sheet of the enterprise's fixed assets at residual value
C k.g. = C n.g. + C new + C in - C selected - A

Indicators of condition, movement and efficiency of use of fixed assets

1. Indicators of the state of the OF.
   • Depreciation coefficient of funds: Kizn = Depreciation / Full Cost
   • Funds validity coefficient: Kgodn = Residual Cost of the Fund / Full Cost
2. Indicators of movement (reproduction) of fixed assets
   • Receipt coefficient = Cost of PF received in a given year / Total cost of PF at the end of the year
   • Renewal coefficient = Cost of new funds introduced in a given year / Total cost of PF at the end of the year
   • Retirement rate = Cost of PF retired during the year / Full cost of PF at the beginning of the year

Example No. 1. The main production assets of the enterprise at the beginning of 1995 amounted to 2825 million rubles. The entry and disposal of fixed assets during the year are reflected in the table:

Example No. 2. The following data is available on the movement of fixed production assets of the enterprise:
Total initial cost of fixed assets 420 at the beginning of the year, million rubles.
During the year, million rubles:
60 new funds introduced
disposed of at residual value 8
Total initial cost of disposed funds, million rubles. 40
Depreciation of fixed assets at the beginning of the year, % 30
Annual depreciation rate, % 15
It is necessary to build a balance sheet of fixed assets at full and residual value.
Solution:
Full initial cost at the beginning of the year: C . = 420 million rubles.
Residual value at the beginning of the year: C est. = 420*(100-30)% = 294 million rubles.
Cost of received fixed assets:
C p = 60 million rubles.
Cost of retired fixed assets at original cost:
C in = 40 million rubles.
Cost of retired fixed assets at residual value:
C rest = 8 million rubles.
Cost of fixed assets at original cost at the end of the year:
C k.g. = C n.g. + C p - C b = 420 + 60 - 40 = 440 million rubles.
Depreciation charges for the year:
A = C k.g. x HA = 440 * 15% = 66 million rubles.
Residual value of fixed assets at the end of the year:
C ost k.g. = C rest n.g. + C ost p - C ost v - A = 294 + 60 - 8 - 66 = 280 million rubles.
Average annual cost of funds at original cost:
With OF = (C NG + C CG)/2 = (420+440)/2 = 430 million rubles.
Average annual cost of funds at original cost:
C rest OF = (C rest ng + C rest kg)/2 = (294+280)/2 = 287
The depreciation rate shows what part of its total value the fixed assets have already lost as a result of their use.
K and n.g. = 30%
K and k.g. = (C k.g. -C rest k.g.)/C k.g. = (440-280)/440 = 36.36%
Depreciation of fixed assets increased (36.36-30=6.36%).
The serviceability coefficient shows what part of its total value the fixed assets have retained as of a certain date.
K and n.g. = C rest n.g. /C n.g. = 294/420 = 70%
K and k.g. = C ost k.g. /C k.g. = 280/440 = 63.64%
The renewal coefficient (K rev) characterizes the share of new fixed assets in their total volume (at full estimate) at the end of the period and is calculated using the following formula:
K rev = C new / C k.g. = 60/440 = 13.64%
The share of new fixed assets in their total volume was 13.64%.
The retirement ratio (K vyb) characterizes the share of retired fixed assets during the period in their total value (at full valuation) at the beginning of the period and is calculated by the formula:
K select = C in /C n.g. = 8/420 = 1.9%
The share of retired fixed assets during the year in their total value was 1.9%.

Example No. 3. The following data are available on the movement of fixed production assets throughout the enterprise for the year:
the total book value of fixed production assets at the beginning of the year, 2248 thousand rubles.
depreciation rate at the beginning of the year, 30%
new fixed production assets were put into operation during the year, 200 thousand rubles.
received from other enterprises at full cost, 40 thousand rubles.
their residual value as of the date of receipt, 36 thousand rubles.
fixed production assets were disposed of at residual value, 10 thousand rubles.
percentage of depreciation of retired funds 70
average annual depreciation rate, 7%

Define:
1) The volume of fixed production assets at full book value and at residual value at the end of the year;
2) Indicators of the movement of fixed production assets (renewal and disposal rates);
3) Depreciation and shelf life rates at the end of the year.

Fixed assets are means of labor that are repeatedly involved in the production process, while maintaining their natural form, gradually wearing out, and transfer their value in parts to newly created products. These include funds with a service life of more than one year and a cost of more than 100 times the minimum monthly wage. Fixed assets are divided into production and non-production assets.

Production assets are involved in the process of manufacturing products or providing services (machines, machines, instruments, transmission devices, etc.).

Non-productive fixed assets are not involved in the process of creating products (residential buildings, kindergartens, clubs, stadiums, clinics, sanatoriums, etc.).

The following groups and subgroups of fixed production assets are distinguished:

1. Buildings (architectural and construction facilities for industrial purposes: workshop buildings, warehouses, production laboratories, etc.).
2. Structures (engineering and construction facilities that create conditions for the production process: tunnels, overpasses, highways, chimneys on a separate foundation, etc.).
3. Transmission devices (devices for transmitting electricity, liquid and gaseous substances: electrical networks, heating networks, gas networks, transmissions, etc.).
4. Machinery and equipment (power machines and equipment, working machines and equipment, measuring and control instruments and devices, computer technology, automatic machines, other machines and equipment, etc.).
5. Vehicles (diesel locomotives, wagons, cars, motorcycles, cars, trolleys, etc., except for conveyors and transporters included in production equipment).
6. Tools (cutting, impact, pressing, compacting, as well as various devices for fastening, mounting, etc.), except for special tools and special equipment.
7. Production equipment and accessories (items to facilitate production operations: work tables, workbenches, fences, fans, containers, racks, etc.).
8. Household equipment (office and household supplies: tables, cabinets, hangers, typewriters, safes, duplicating machines, etc.).
9. .Other fixed assets. This group includes library collections, museum values, etc.

The share (in percentage) of various groups of fixed assets in their total value at the enterprise represents the structure of fixed assets. At mechanical engineering enterprises, the largest share in the structure of fixed assets is occupied by: machinery and equipment - on average about 50%; buildings about 37%.

Depending on the degree of direct impact on the objects of labor and the production capacity of the enterprise, fixed production assets are divided into active and passive. The active part of fixed assets includes machinery and equipment, vehicles, and tools. The passive part of fixed assets includes all other groups of fixed assets. They create conditions for the normal operation of the enterprise.

Accounting and valuation of fixed assets

Fixed assets are accounted for in physical and monetary terms. Accounting for fixed assets in physical terms is necessary to determine the technical composition and balance of equipment; to calculate the production capacity of the enterprise and its production divisions; to determine the degree of wear, use and renewal timing.

The source documents for accounting for fixed assets in kind are passports of equipment, workplaces, and enterprises. The passports provide detailed technical characteristics of all fixed assets: year of commissioning, capacity, degree of wear, etc. The enterprise passport contains information about the enterprise (production profile, material and technical characteristics, technical and economic indicators, equipment composition, etc.) necessary for calculating production capacity.

The cost (monetary) valuation of fixed assets is necessary to determine their total size, composition and structure, dynamics, the amount of depreciation charges, as well as assessing the economic efficiency of their use.

There are the following types of monetary valuation of fixed assets:

1. Valuation at original cost, i.e. at actual costs incurred at the time of creation or acquisition (including delivery and installation), at prices of the year in which they were manufactured or purchased.
2. Valuation at replacement cost, i.e. at the cost of reproduction of fixed assets at the time of revaluation. This cost shows how much it would cost to create or acquire previously created or acquired fixed assets at a given time.
3. Valuation based on initial or restoration taking into account wear and tear (residual value), i.e. at a cost that has not yet been transferred to finished products.

The residual value of fixed assets Fost is determined by the formula:

Fost = Fnach*(1-Na*Tn),

where Fnach is the initial or replacement cost of fixed assets, rub.; Na - depreciation rate, %; Tn - the period of use of fixed assets.

When assessing fixed assets, a distinction is made between the value at the beginning of the year and the average annual value. The average annual cost of fixed assets FSRG is determined by the formula:

Fsrg = Fng + Fvv*n1/12 - Fvyb*n2/12,

where Fng is the cost of fixed assets at the beginning of the year, rub.; Fvv - cost of introduced fixed assets, rub.; Fvyb - cost of retired fixed assets, rub.; n1 and n2 are the number of months of operation of introduced and retired fixed assets, respectively.

To assess the condition of fixed assets, indicators such as the depreciation rate of fixed assets are used, which is defined as the ratio of the cost of depreciation of fixed assets to their total cost; fixed assets renewal coefficient, calculated as the cost of introduced fixed assets during the year attributable to the value of fixed assets at the end of the year; fixed assets retirement ratio, which is equal to the value of retired fixed assets divided by the value of fixed assets at the beginning of the year.

In the process of operation, fixed assets are subject to physical and moral wear and tear. Physical wear and tear refers to the loss of fixed assets of their technical parameters. Physical wear can be operational or natural. Operational wear and tear is a consequence of production consumption. Natural wear occurs under the influence of natural factors (temperature, humidity, etc.).

Obsolescence of fixed assets is a consequence of scientific and technological progress. There are two forms of obsolescence:

A form of obsolescence associated with a reduction in the cost of reproduction of fixed assets as a result of improving equipment and technology, the introduction of advanced materials, and increasing labor productivity.

A form of obsolescence associated with the creation of more advanced and economical fixed assets (machinery, equipment, buildings, structures, etc.).

The assessment of obsolescence of the first form can be defined as the difference between the original and replacement cost of fixed assets. The assessment of obsolescence of the second form is carried out by comparing the reduced costs when using obsolete and new fixed assets.

Depreciation of fixed assets

Depreciation refers to the process of transferring the cost of fixed assets to manufactured products. This process is carried out by including part of the cost of fixed assets in the cost of manufactured products (work). After selling products, the enterprise receives this amount of funds, which it uses in the future for the acquisition or construction of new fixed assets. The procedure for calculating and using depreciation charges in the national economy is established by the government.

There is a distinction between depreciation amount and depreciation rate. The amount of depreciation charges for a certain period of time (year, quarter, month) represents the monetary value of depreciation of fixed assets. The amount of depreciation charges accumulated by the end of the service life of fixed assets must be sufficient for their complete restoration (purchase or construction).

The amount of depreciation charges is determined based on depreciation rates. The depreciation rate is the established amount of depreciation charges for full restoration over a certain period of time for a specific type of fixed assets, expressed as a percentage of their book value.

The depreciation rate is differentiated by individual types and groups of fixed assets. For metal-cutting equipment weighing over 10 tons. a coefficient of 0.8 is applied, and weighing over 100 tons. - coefficient 0.6. For metal-cutting machines with manual control, the following coefficients are applied: for machines of accuracy classes N, P - 1.3; for precision machines of accuracy class A, B, C - 2.0; for metal-cutting machines with CNC, including machining centers, automatic and semi-automatic machines without CNC - 1.5. The main indicator that determines the depreciation rate is the service life of fixed assets. It depends on the physical durability of fixed assets, on the obsolescence of existing fixed assets, on the availability in the national economy of the ability to replace obsolete equipment.

The depreciation rate is determined by the formula:

Na = (Fp – Fl)/ (Tsl * Fp),

where Na is the annual depreciation rate, %;
Фп - initial (book) value of fixed assets, rub.;
Fl - liquidation value of fixed assets, rub.;
Tsl - standard service life of fixed assets, years.

Not only means of labor (fixed assets), but also intangible assets are depreciated. These include: rights to use land plots, natural resources, patents, licenses, know-how, software products, monopoly rights and privileges, trademarks, trademarks, etc. Depreciation on intangible assets is calculated monthly according to the standards established by the enterprise itself.

The property of enterprises subject to depreciation is combined into four categories:

1. Buildings, structures and their structural components.
2. Passenger vehicles, light commercial vehicles, office equipment and furniture, computer equipment, information systems and data processing systems.
3. Technological, energy, transport and other equipment and material assets not included in the first and second categories.
4. Intangible assets.

Annual depreciation rates are: for the first category - 5%, for the second category - 25%, for the third category - 15%, and for the fourth category depreciation charges are made in equal shares during the life of the corresponding intangible assets. If it is impossible to determine the useful life of an intangible asset, then the amortization period is set at 10 years.

In order to create economic conditions for the active renewal of fixed assets and acceleration of scientific and technological progress, it has been recognized that it is advisable to use accelerated depreciation of the active part (machinery, equipment and vehicles), i.e. complete transfer of the book value of these funds to the products being created in a shorter period than provided for in the depreciation rates. Accelerated depreciation can be carried out in relation to fixed assets used to increase the production of computer equipment, new advanced types of materials, instruments and equipment, and expand product exports.

In the case of write-off of fixed assets before their book value is fully transferred to the cost of output, underaccrued depreciation charges are reimbursed from the profits remaining at the disposal of the enterprise. These funds are used in the same manner as depreciation charges.

Use of fixed assets

The main indicators reflecting the final result of the use of fixed assets are: capital productivity, capital intensity and production capacity utilization rate.

Capital productivity is determined by the ratio of the volume of output to the cost of fixed production assets:

Kf.o. = N/Fs.p.f.,

where Kf.o. - capital productivity; N - volume of produced (sold) products, rub.;
Fs.p.f. - average annual cost of fixed production assets, rub.

Capital intensity is the inverse value of capital productivity. The production capacity utilization rate is defined as the ratio of the volume of output to the maximum possible output for the year.

The main directions for improving the use of fixed assets are:

• technical improvement and modernization of equipment;
• improving the structure of fixed assets by increasing the share of machinery and equipment;
• increasing the intensity of equipment operation;
• optimization of operational planning;
• improving the qualifications of enterprise employees.

For synthetic accounting of fixed assets, balance sheet accounts are used: 01 “Fixed Assets”, 03 “Income Investments in Material Assets”, 02 “Depreciation of Fixed Assets”, 91 “Other Income and Expenses”, and, if necessary, off-balance sheet accounts: 001 “Leased Fixed Assets” ", 011 "Fixed assets leased", 010 "Depreciation of fixed assets", including subaccounts "Depreciation of housing stock", "Depreciation of external improvement objects", etc.

Analytical accounting is an object-by-object accounting of fixed assets and is carried out in inventory cards according to form No. OS-6. The card is opened for each inventory item or for a group of similar items, which are assigned an inventory number.

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 No. 1 “On the classification of fixed assets included in depreciation groups”, and within sections, subsections, classes and subclasses - according to the place of operation (structural divisions of the organization). Filling out inventory cards (books) is carried out on the basis of primary documentation: acts of acceptance and transfer (form No. OS-1, OS-1a. OS-16), acts for write-off of fixed assets (form No. OS-4, OS-4a , OS-46), technical passports and other documents.

All indicators of technical documentation should not be included in inventory cards. Completed cards are recorded in the standard form of inventory. Inventories of cards are kept by the accounting department in one copy according to classification groups (types) of fixed assets. Some organizations record fixed assets in the inventory book and do not keep an inventory.

Inventory cards (individual and group) are compiled in one copy and stored in the accounting department of the organization. In the event that, as a result of reconstruction, modernization, completion, additional equipment, partial liquidation and revaluation of a fixed asset item, changes are made that cannot be reflected in the old card, a new inventory card is filled out, and the old one is saved as a reference document.

In the accounting file, inventory cards are located by industry groups of fixed assets (industry, transport, construction, etc.), and within these groups - by location of objects (shop department), by type (buildings, structures, etc.) with division into production and non-production.

The receipt of fixed assets is nothing more than the commissioning and capitalization of newly received fixed assets. They enter the organization as a result of:

• completion of construction and installation work;
• acquisitions for a fee;
• free admission:
• receipts as a contribution to the authorized capital:
• transfer of ownership rights at the end of the lease term (unless the agreement provides for the transfer of such rights earlier);
• identifying uncredited (unaccounted for) fixed assets based on inventory results;
• receiving fixed assets from a state or municipal body when creating a unitary organization;
• receipts to subsidiaries (dependent) companies from the parent organization;
• receipts from the privatization of state and municipal property;

In all of the above cases, the commissioning of fixed assets is formalized by an act (invoice) of acceptance and transfer of fixed assets (form No. OS-1). The same act is drawn up when internally moving objects from one structural unit to another and to formalize their transfer from a warehouse (from stock) into operation. When registering the internal movement of objects, the act (invoice) is written out in two copies by the employee of the structural unit transferring the property: the first copy with a receipt from the recipient and the deliverer is handed over to the accounting department, the second - to the structural unit - the supplier of the fixed asset object.

The acceptance certificate and technical documentation are transferred to the accounting department, signed by the chief accountant and approved by the head of the organization. The accounting department opens inventory cards, makes entries in them about the receipt of funds or makes a note about their disposal. If inventory cards are not maintained, records of the movement of the object are recorded in the inventory book. Technical documentation related to this inventory item, after opening an inventory card for it, is transferred to the appropriate department of the organization and is not stored in the accounting department.

Fixed assets are accounted for in active account 01. The debit balance reflects the amount of the initial cost of fixed assets. The debit records information about the initial cost of received fixed assets and their revaluation, and the credit records information about the disposal of fixed assets and their depreciation.

Sources of acquisition of fixed assets are:

• own (the amount of accumulated depreciation, income of the organization, including contributions of founders to the authorized capital, donations, gratuitous receipts from legal entities and individuals and subsidies from a government body);
• borrowed (credits, loans and accounts payable). Below are the accounting records for the receipt of fixed assets into the organization (Table 1).

Accounting for receipt of fixed assets

Synthetic accounting of fixed assets is organized on an active inventory account 01 "Fixed assets".

This account reflects fixed assets owned by the enterprise, in operation, in reserve, under conservation, lease, trust management, or handed over under a current lease agreement.

Fixed assets can be supplied to the enterprise in the following cases:

• purchase for a fee;
• as a result of construction;
• under a gift agreement (free of charge);
• as a contribution to the authorized capital;
• under an exchange agreement, etc.

Accounting for transactions involving the acquisition of fixed assets for a fee

The chart of accounts for summarizing information about the organization’s expenses in objects that will subsequently be accepted for accounting as fixed assets, land plots and environmental management objects is the account 08 “Investments in non-current assets”.

Sub-accounts can be opened for account 08 “Investments in non-current assets”:

• 08-1 “Acquisition of land”;
• 08-2 “Acquisition of natural resources”;
• 08-3 “Construction of fixed assets”;
• 08-4 “Acquisition of individual fixed assets”.

Subaccount 08-4 “Purchase of individual fixed assets” takes into account the costs of purchasing equipment, machinery, tools, inventory and other fixed assets that do not require installation.

• , subaccount “Purchase of individual fixed assets”
• Credit 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors” - for the cost of acquired fixed assets excluding VAT.
• Debit 19 “VAT on purchased assets”
• Credit 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors” - for the amount of VAT on purchased fixed assets.
• Credit 70 “Settlements with personnel for wages”, 69 “Settlements for social insurance and security”, 10 “Materials”, 76 “Settlements with various debtors and creditors” - for the amount of costs of bringing acquired fixed assets to the condition in which they suitable for use.
• Debit 01 “Fixed Assets”
• Debit 68 “Calculations for taxes and fees”
• Credit 19 “VAT on acquired assets” - VAT on capitalized fixed assets is reimbursed from the budget.
• Debit 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”
• Credit 51 “Settlement accounts”, 52 “Currency accounts”, 50 “Cash” - the supplier’s invoice for purchased fixed assets has been paid.

Example. The company purchased equipment that does not require installation in the amount of 23,600 rubles. incl. VAT — 3600 rub. Services for transporting equipment were paid in the amount of 1180 rubles. incl. VAT 180 rub. For the installation of equipment, wages were charged in the amount of 2000 rubles. and deductions for social needs (UST) were made - 26%.

If an enterprise acquires fixed assets that require installation, their cost is reflected:

• Debit 07 “Equipment for installation”
• Credit 60 “Settlements with suppliers and contractors.”

When transferring the equipment for installation, the following wiring is done:

• Debit 08 “Investments in non-current assets”
• Credit 07 “Equipment for installation.”

All costs for installing this equipment will be reflected in the debit of account 08 “Investments in non-current assets”:

• Debit 01 “Fixed Assets”
• Credit 08 “Investments in non-current assets”, subaccount “Purchase of individual fixed assets” - the fixed asset object was put into operation.

Accounting for operations on the construction of fixed assets

Construction can be carried out in two ways:

• contract method (construction is carried out by third parties);
• economically (by the organization itself);

Accounting for operations on the construction of fixed assets carried out by contract in an economic way (by the organization itself).

Accounting for operations on the construction of fixed assets carried out in an economic way

Debit 08 “Investments in non-current assets”

Credit 10 “Materials”, 02 “Depreciation”, 23 “Auxiliary production”, 70 “Settlements with personnel for wages”, 69 “Calculations for social insurance and security” - for the amount of costs for the construction of fixed assets.

The cost of work performed in an economic way is subject to VAT at a rate of 18%. In this case, the amount of tax is calculated based on the amount of expenses reflected in the debit of account 08 “Investments in non-current assets”, and is reflected in accounting:

• Debit 19 “VAT on acquired values”
• Credit 68 “Calculations for taxes and fees.”

VAT on construction and installation work is reimbursed from the budget monthly as stages of construction and installation work are completed after payment to the budget:

• Credit 51 “Current accounts” - VAT paid to the budget.
• Debit 68 “Calculations for taxes and fees”
• Credit 19 “VAT on purchased assets” - VAT is reimbursed from the budget.

The cost of fixed assets received free of charge is included in the tax base for corporate income tax.