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Documentation substantiates the entries made in the accounts. The amounts reflected in the accounting correspond to the data of the documents on the basis of which the entries were made.

Important! If the accountant takes into account the received fixed asset without a document, takes into account the acquisition costs without the primary source, then in the future it will be impossible to justify the presence of amounts on the accounts.

Accounting for the acceptance of an asset asset for accounting consists in collecting all acquisition costs on one account. ? Each cost amount is entered into accounting on the basis of a document. Then it is filed for storage in a folder and, if necessary, is withdrawn for presentation as a justification for the operations performed on the accounting accounts.

Expenses cannot be taken into account in expenses for taxation if there is no documentary basis - one of the prerequisites for recognizing expenses in the tax base for income tax or STS income minus expenses.

Scroll required documents, subject to registration, depends on the method of receipt of the asset in the company. The following methods are available:

• purchase - acquisition for a monetary payment;
• receiving as a gratuitous gift;
• received as a contribution to the authorized capital;
• self-construction (with the help of one's own forces);
• contract construction (with the help of contractors).
• What documents need to be prepared for various methods of acquiring non-current assets are discussed below.

What do you need when buying?

List of documents when:

• supply agreement (if the seller is an organization or individual entrepreneur) or sale and purchase agreement (if the seller is an individual);
• invoice - if the fixed asset purchased for a fee is new (TORG-12 can be used), it is drawn up by the seller in two copies;
• act of acceptance and transfer - if the object was in use, as a rule, standard ones are filled out, drawn up by the seller and the buyer in two copies, it is drawn up for the object subject to further installation, the asset is transferred to the installation company according to the act;
• invoice - the document is drawn up by the supplier, if the cost of fixed assets includes VAT, which the buyer can accept for deduction, it is enough to issue one copy for the buyer;
• waybill - if the purchased fixed assets delivered transport company, filled in by the carrier as many copies as there are interested parties - at least two;
• waybill - if the buyer transported the OS to the destination on their own, it is compiled by the organization that bought the object in one copy;
• work contract, certificate of completion - if you have to bring the asset to a state ready for operation. The act is formed by the contractor who performed the installation and assembly and test work;
• waybills for the release of materials, payroll, accounting statements, if the equipment is assembled by the buyer;
• customs declaration - if an imported fixed asset, equipment is purchased and payment of duties and fees to customs is required;
• advance report - is necessary in some cases, if an employee goes on a business trip to purchase an OS, is drawn up by an accountant and an employee in one copy.

List during construction

If the fixed asset is created and not purchased, then the receipt documentation will be slightly different. Documents will be added that take into account the specifics of construction on their own or by contracting.

If the OS object is built in an economic way (on its own), then the list of documents to be drawn up will be as follows:

• waybills for the movement of materials between departments - you can use standard forms M-8, M-11 (for limited inventories), waybills are issued in two versions for both parties (warehouse and receiving department);
• payrolls - allow you to take into account the costs of paying for the labor activity of your own employees who are entrusted with the construction;
• accounting references - are the basis for accounting for mandatory insurance coverage for employees involved in construction;
• invoice - to refund VAT accrued in connection with the construction of a fixed asset for own consumption, this operation is an object of taxation, it is enough to draw up one version of the document based on the results of the quarter.

If an object of fixed assets is built by a contract method, then the documents to be drawn up will be different:

• contract agreement - signed by the customer and the contractor and determines the conditions for the construction of the OS;
• act of work performed (forms KS-2 and KS-3 for construction) - an annex to the contract, confirms the completion of a certain working stage in the creation of a fixed asset;
• waybills for obtaining inventories for construction;
• budget documentation.

What papers make out the gratuitous receipt of an asset

If organizations, then the following documents must be drawn up:

Grounds for receiving an object as a contribution to the authorized capital

Another possible way, this is the posting of fixed assets as a result of . In this case, the documentation for accounting includes:

• documents on the assessment of the value of fixed assets by the appraiser;
• assembly and test documentation - the set depends on who these works are carried out - by the contractor or on their own;
• if delivery of an object is required, then a bill of lading or a waybill is needed.

Shelf life

The company must ensure the safety of documentation received in connection with the capitalization of fixed assets. These documents are primary and justify the formed one, which is subject to further depreciation.

When determining the time periods for storage, one should rely on the following list of regulations:

1. Tax Code of the Russian Federation (separate paragraphs of Article 23 and).
2. Law 402-FZ (in particular, Art. 29).

Important! The retention period for tax and accounting purposes is different. It is important to take into account and store documents, relying primarily on a longer period.

In tax accounting, the period of storage of such documents is determined by Art. 23 of the Tax Code of the Russian Federation and is 4 years. The period must be counted from the moment the depreciation charges for taxation are completed.

In accounting, the period is 5 years after the year in which the object of fixed assets is accepted for accounting (put into operation).

Separately, we should mention the documents that draw up the correctness of depreciation calculations (various payrolls, protocols, conclusions regarding depreciation). Such documentation must be stored permanently, specific terms for it are not limited by law.

In practice, one has to deal with a situation where for the same document, different regulatory acts establish storage periods that do not coincide in time. In this case, more attention should be paid to longer periods, then there will be no violation of the provisions of any law, order.

The acquisition of fixed assets for a cash fee is the most popular way to enter an organization. Such an object is accounted for by postings in the amount of all the money spent on the acquisition.

At the initial stage, it is important to correctly determine the compliance of the purchased property with the criteria for referring to fixed assets.

Purchased value may be included in fixed assets if:

1. The object will be operated for a long time.
2. The object will not be consumed like the IPM.
3. The asset will not be sold for at least the next year, as is the case with a commodity.
4. The property is planned to be used for profit.
5. The acquisition cost is not less than the limit established by the organization (within 40 thousand rubles for accounting, for tax this figure increases to 100 thousand rubles).

Important! The task of the accountant is to establish the presence of the indicated criteria and correctly identify the purchased value.

If the criteria are not met, then the object can be recognized as either a material or a product without depreciation.

What are the documents for admission?

An object is bought from a supplier for a certain, pre-agreed fee. The price of the asset is specified in the supply or sale agreement. At the time of transfer of property value to the buyer, an act of acceptance and transfer is drawn up. As a rule, the parties form an act form in a standard form:

• - for single objects other than real estate;
• – exclusively for transferred facilities;
• – if several assets of the same type are purchased for a fee.

If equipment is received in a warehouse without being used as an OS, then .

The act of transfer filled in by both parties serves as the main document on the basis of which it is possible to capitalize the object as a fixed asset.

Accounting for such costs is made on the basis of documents:

• invoices;
• acts of rendering services, works.

The purchase of fixed assets includes the cost of paying the cost under the contract, as well as other expenses of an accompanying nature - transport, installation and others.

On the received object is started.

Filling OS-1

A deed of transfer is drawn up for each party. The OS-1 form contains several sections, the design of which depends on whether the object was previously in operation or not. For new fixed assets, the first section does not need to be filled in; data is provided here only for used assets - period of use, initial cost.

The second section is filled in in the copy of the receiving party, data are given on the day of acceptance for accounting - cost, useful life, taking into account the indicators of the first section.

The completed form of the OS-1 act is signed by both parties.

Fill example act of acceptance and transfer of fixed assets:

Accounting

The purchased value must be capitalized at a value called . This is a summary figure that includes not only the purchase price that is indicated in the supply agreement, but also all the associated costs of the company for the acquisition of an asset for a fee.

The initial purchase price is formed:

• the cost transferred to the seller upon purchase is indicated in the contract (VAT is deducted if an invoice is provided, and the fixed assets will be applied in VATable activities);
• value added tax on the purchase price, if the fixed asset is not intended for VAT taxable activities;
• payment for transport services;
• costs associated with assembling and bringing the asset to a form suitable for operation;
• fees and charges, if any;
• additional expenses, for example, for a business trip, if an employee is sent to another location to purchase fixed assets.

At the initial stage of receipt of the fixed asset, all costs related to the purchased object are collected for a fee. The fee is reflected in the debit of account 08 - this is a special auxiliary intermediate account that allows you to summarize all expenses and calculate the total cost of the purchased fixed asset, taking into account all expenses.

Important! The actual costs of acquiring property form the initial cost in debit 08 of the account.

Accounting is made out by accounting entries on debit 08 in correspondence with the following accounts:

• 60 - expenses for direct payment under the contract for the asset;
• 60 - expenses for the services of third parties (transport, installation, commissioning);
• 70, 69 - salary and insurance accruals personnel, if an employee of the organization is engaged in bringing to the desired state;
• 71 - if the object is bought by a seconded employee.

After taking into account all the committed costs for the purchase of an object, it must be capitalized, for which a single posting is performed - the amount of all expenses is transferred from credit 08 to debit 01 ( wiring D01 K08), where the main asset will be listed until the moment when you need to write it off or transfer it to another person.

Postings when purchasing for an OS fee

Wiring table:

Operation	Debit	Credit
The supplier's price for the object is reflected in the investment in the asset
Services of third parties are taken into account (transportation, assembly and adjustment works)
The salary of the company's own workers involved in bringing the object to the desired state is included in the investments
Insurance premiums accrued on the salary are included in the investments
Reflected the allocation of VAT on all costs associated with the purchase of a fixed asset
The asset is capitalized as a fixed asset for the sum of all expenses

Example

Example conditions:

A fixed asset was purchased - a photo printer for 118,000 (VAT = 18,000).

It was delivered by a transport company for 1180 (VAT = 180).

The wiring for this example:

Sum	Operation	Debit	Credit
	The price declared by the suppliers in the contract is taken into account, excluding added tax
	VAT is separated from the supplier's price and reflected separately
	Transport company services included
	Separated tax from transport services
	Transferred non-cash payment to the supplier for the fixed asset under the contract
	Transferred payment to the transport company
	A photo printer was delivered to the parish as the main tool
	VAT sent for refund

Features of capitalization of an asset that was in operation

If the company, then, in general, the accounting of such an asset is no different from that declared for objects that were not in operation. Postings for the accounting of previously used operating systems are the same.

The only difference is the possibility of reducing the useful life for the time period during which he worked for the previous owner. The operating time can be found in the deed of transfer, which the parties draw up at the time of purchase. If a standard form of the act is being formed, then this information is given in the first section. The term is expressed in months and is subtracted from the STI, which can be set for the object, according to the OS Classification.

Important! You can reduce the useful life of an accepted used property, plant and equipment, if the seller is an organization or individual entrepreneur. Such persons have the opportunity to confirm the real life of the OS with a document.

Depreciation on a used asset will then need to be charged taking into account the reduced useful life.

It is possible that the object that was in use has exhausted its STI, that is, it has worked out the entire useful period allocated for it according to the classification for the seller. Then SPI can be determined independently, taking into account safety precautions.

Features of acceptance from an individual

If the fixed asset is bought from a citizen without an individual entrepreneur, then the transaction is regulated by a bilateral sales contract drawn up between the buyer company and the seller - an individual. If necessary, the contract is supplemented by a deed of transfer.

It is also possible to replace the contract with the act with one document - the procurement act.

In accounting, fixed asset comes in the usual way based on the entries above.

If the OS was in operation, then it will not work to reduce its SPI. The term must be set, according to the Classification, full.

As for taxes, then from payment to an individual for a fixed asset purchased from him:

• no need to withhold income tax,
• no need to deduct insurance coverage;
• it is impossible to allocate and refund VAT.

Accounting under the simplified tax system income minus expenses

Companies on a simplified regime, the cost of a purchased fixed asset include in their costs only after its commissioning. With regard to immovable objects, the rule of accounting for expenses is valid only after receiving a document on state registration of rights to it.

Important! The procedure for accounting for expenses for the purchase of fixed assets depends on the moment the transaction is made: before switching to the simplified tax system or at the time of staying in this mode.

If the fixed asset was purchased on the simplified tax system:

• in the first quarter - the cost is written off as expenses in four equal installments in each of the four quarters of the current year;
• in the second quarter - by three equal shares in each of the remaining three quarters of the current year;
• in the third quarter - by two equal shares in each of the remaining two quarters of the current year;
• in the fourth quarter - all at once.

If the OS was purchased before the simplified tax system:

• DOS was previously applied - the residual cost indicator on the last day of the year before the start of applying the simplified tax system according to tax data is included in the expenses;
• UTII was previously used - similarly, the residual value is taken into expenses, but according to accounting data.

The costs of a fixed asset purchased before the simplified tax system are written off as expenses according to the following rules:

• SPI up to 3 liters. - four equal shares for the first year of operation;
• SPI from 3 to 15 liters. - in the first year of operation - 50% of the cost (12.5% ​​each quarter), in the second year - 30% (7.5% for each quarter), in the third year - 20% (5% quarterly);
• SPI above 15 liters. - in the first 10 years of OS operation, 10% annually (2.5% each quarter).

VAT offset

As a rule, the price of the purchased object includes VAT. The company may not always accept it as a deduction. In some cases, the tax must also be attributed to the investment in the asset.

When VAT is due:

1. If the fixed asset is planned to be involved in transactions subject to VAT;
2. There is an invoice - it is presented by the supplier, and the tax should be clearly allocated in the s / f indicating the rate;
3. Three years have not passed since the date of purchase.

Example: the receipt of fixed assets falls on the 1st quarter of 2018, you can claim for a VAT deduction no later than the 1st quarter of 2021.

If the asset needs installation work, then VAT is refunded no earlier than the quarter in which the equipment was accepted for installation to account 07. If the property does not need installation, then the deduction can be claimed no earlier than the quarter in which the cost of the fixed asset was recorded on debit 08 .

Example: the asset was purchased in the 1st quarter of 2018, the supplier's price is reflected in the debit of account 08 in the 1st quarter of 2018. This means that VAT at the supplier's price can be reimbursed in the 1st quarter, showing it in the declaration for this period.

When VAT cannot be refunded:

• If there is no invoice;
• If the object will be used in full in VAT-free transactions.

Such a tax must be shown as part of investments in assets - included in debit 08.

It is possible to use fixed assets in both taxable and non-taxable transactions. Then you need to allocate the share of the tax attributable to both types of transactions. At the same time, part of the VAT will be refunded (attributable to taxable transactions, and part will be included in the cost of the fixed asset.

Useful video

The procedure for accounting for fixed assets upon purchase - information for beginners:

When buying a fixed asset, an organization needs to take into account in the cost of the asset received all the costs incurred by accounting entries. You can allocate VAT from costs for reimbursement if the counterparty has provided an invoice, and the fixed asset is planned to be used for operations with the accrual and payment of VAT.

When new tangible assets begin to function at an enterprise, their receipt must be properly documented, since the indicator of the value of property assets entered on the balance sheet directly affects many other production factors. The procedure for capitalization of fixed assets must comply with regulatory requirements, be documented and be correctly carried out according to accounting accounts.

Let's consider in what ways fixed property assets can get to the enterprise, how to correctly carry them out according to the accounting procedure, in which documents to display them.

Documentary regulation of the receipt of fixed assets

To account for the tangible assets received by the organization, one should be guided by official regulations:

• Regulations on accounting"Accounting for fixed assets" RAS 6/01;
• Order on the approval of the PBU of the Ministry of Finance of Russia dated March 30, 2001 N 26n;
• classification of the main property assets by depreciation groups (approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1).

Primary documents - the basis for accounting for input fixed assets

No property asset can arise at an enterprise “out of nowhere”: its introduction is necessarily accompanied by a number of documentary evidence. Based on the primary documentation corresponding to a specific group of production assets, each object or group of them is registered for balance sheet accounting. Depending on belonging to a group of objects, the introduction of an asset may be accompanied by the following "primary":

• act of acceptance and transfer - a certain form is provided for the acceptance of various objects (OS-1a - provided for structures and buildings; OS-1 - for other single objects; OS-1b - for groups of fixed assets, excluding structures and buildings);
• consignment note (certificate) of acceptance of equipment - for equipment that does not require pre-assembly (OS-14 form);
• act (invoice) of acceptance and transfer of equipment in order to produce installation work - .

For each new facility from the fixed assets put into operation, it is necessary to establish a special inventory card according to the established pattern:

• for a single OS object - by ;
• for several grouped objects - according to the OS-6a form.

In it, the tool is assigned a unique inventory number, constant for the life of the asset (usually serial number in a given series).

These cards will subsequently reflect the entire "life" of the main asset in the enterprise:

• receipt;
• depreciation;
• revaluation;
• modernization;
• conservation-re-preservation;
• recovery;
• disposal (write-off).

The results are brought together inventory book, where the accounting of fixed assets is finally made, which must be drawn up in the OS-6b form.

At the end of each month, an inventory card is compiled statement of dynamics of fixed assets.

OS initial cost

In these accounting documents it is mandatory to enter primary cost fixed production assets, it consists of the costs that the company actually incurred for:

• acquisition;
• delivery;
• installation;
• building;
• acquisition of raw materials for creation;
• payment of state duty for obtaining the right, etc.

IMPORTANT! The primary cost of received fixed assets does not include the amount of VAT and other fees subject to reimbursement.

Analytical and synthetic and OS accounting

Synthetic accounting- this is a display of the initial (in some cases, replacement) cost of the main property fund on account 01 "Fixed assets".

Analytical accounting- a reflection of the dynamics of each specific fixed asset at any time (as a result of this accounting data, you can always find out what condition each specific asset is in and what is its current value).

How can the main assets come to the enterprise

Fixed assets can be at the disposal of the enterprise different ways. The most common of them are the following:

• purchase from a supplier for a cash equivalent;
• creation of an enterprise on its own;
• receiving as a gift (free of charge) according to the contract;
• contribution to the LLC of the authorized capital or its share;
• barter;
• receipt for remuneration in a form other than cash, under the relevant agreement.

Accounting depending on the methods of receipt of fixed assets

Accounting for each item of fixed assets occurs in different ways, the method depends on the official source from where the main asset came to the enterprise. Different ways cause not only a different initial cost, but also different accounting nuances.

1. Buying from a supplier. It is necessary to fully take into account all costs, including transport and installation, while excluding VAT. Accounting it will be done like this:
   • the value of the acquired asset without VAT (debit 08, credit 60);
   • additional costs for delivery, installation, adjustment, etc. (debit 08, credit 60 or 76);
   • allocation of VAT (debit 19, credit 60 or 76);
   • putting the main asset into operation (debit 01, credit 08).
2. Acceptance under a donation agreement. It is necessary to take into account the market price of the object, relevant at the time of donation (the amount must be documented).

   ATTENTION! Entrepreneurs and organizations cannot give each other "gifts" for amounts exceeding 5 minimum wages.

   Accounting entries:

   • D08 K98 / 2 - the main asset object was received free of charge and accepted for accounting;
   • D01 K08 - this tangible asset is put into operation;
   • D98 / 2 K91 - write-off of depreciation from account 98 to "other income".
3. Contribution of your share to the authorized capital. The cost of fixed assets is agreed upon by the founders and regulated in the founding documents.

   NOTE! If a significant amount of funds exceeding 200 minimum wages is contributed, then it must be additionally assessed by an independent specialist.

   Data for accounting:

   • a property asset is introduced as a contribution to the authorized capital (debit 08, credit 75);
   • the main asset is put into operation (debit 01, credit 08).
4. Creation of OS by own forces of production(economic method, construction, etc.) - all costs for raw materials, the work itself (if necessary, under contracts), transportation costs, installation, etc. are subject to accounting. Accounting:
   • wages of contractors (debit 08, credit 60 or 76);
   • the cost of raw materials, materials (debit 08, credit 10);
   • all other costs incurred during the creation of the OS (debit 08, credit 60 or 23, 25, 26, 76);
   • allocation of VAT for all types of expenses (debit 19, credit 60 or 23, 25, 26, 76);
   • putting a new asset into operation (debit 01, credit 08).
5. Receipt under contracts where the consideration includes obligations other than monetary- the value is determined in the same way as when transferring an object as a gift (based on the current market price for such goods or services). Bookkeeping posting:
   • acceptance of funds for accounting (debit 01, credit 08);
   • the tool is accounted for and put into operation (debit 01, credit 08).

Unrecorded fixed assets

Periodically, all enterprises conduct an inventory - additional, intermediate accounting of all property assets. Sometimes the result of the inventory may be the discovery of one or more fixed assets that were not previously registered.

Such funds are subject to mandatory posting.

To do this, you need to find out their market value, which will be valid at the time of discovery (this moment will determine the date of inclusion on the balance sheet). Accounting must be made on the account "Fixed assets" (debit 01, credit 91).

The procedure for accounting and tax accounting for the receipt of fixed assets in an organization should be considered depending on the sources of acquisition of property.

As a rule, many companies and individual entrepreneurs prefer to buy furniture, equipment, computer equipment, vehicles and other fixed assets from supplier organizations. Counterparties can be both manufacturing companies and trading enterprises.

In this case, the acquisition of fixed assets is carried out on the basis of concluded contracts of sale or supply. As part of the contract of sale, the seller undertakes to transfer the property of the buyer to a certain product, and the buyer is obliged to pay the amount of money agreed by the parties.

The supply contract has some differences established by civil law, and provides for the transfer by the seller of goods produced or purchased by him for their subsequent use in the business of the buyer.

The next common in practice method of acquiring fixed assets is their construction, both by the company's own efforts and with the involvement of a contractor.

If the construction is carried out by a specialized company, a contract is concluded with it. The subject of this type of contract is the performance by the contractor of certain work on the instructions of the customer, whose obligation is to accept and pay for the result of the work.

There are also other options for acquiring property as fixed assets, in particular, making a contribution to the authorized capital of the enterprise by its founders, receiving an exchange agreement.

Capital investments in fixed assets

The actual costs of the company for the acquisition, manufacture, construction, installation of fixed assets are capital investments of the enterprise. This category includes the entire list of expenses associated with the receipt of fixed assets:

• the price paid under contracts of sale or delivery;
• delivery and installation costs;
• wages of employees involved in the production of equipment and deductions from it to off-budget funds;
• the cost of materials used in the construction of an economic method;
• interest on loans and credits attracted by the company for the purposes of construction or acquisition of fixed assets;
• and other similar expenses.

To account for such expenses, the Chart of Accounts provides for a balance sheet account 08 “Investments in non-current assets”. Sub-accounts can be opened for this account, provided for by the working chart of accounts of a particular company, and helping to detail the property on which capital investments were made.

In practice, most companies use sub-accounts 08.03 "Construction of fixed assets" and 08.04 "Acquisition of fixed assets", while analytical accounting on the account is organized separately for each object.

Balance account 08 "Investments in non-current assets" is active, that is, it has a debit balance. It reflects the entire amount of capital investments in fixed assets, the balance of this account shows the amount of transactions in progress in property that cannot yet be recognized as fixed assets.

For example, the equipment can perform its functions only after the installation has been completed, so the very fact of its delivery to the enterprise does not entail the emergence of an item of fixed assets, since the property cannot yet be used in economic activity companies. Accordingly, until the moment of installation, the cost of the equipment will be accounted for on account 08 as a capital investment.

When the value of the property is fully formed, all costs for its acquisition or manufacture are taken into account, and the facility is ready for operation, its accumulated cost is debited in full from the account of capital investments in non-current assets to account 01 "Fixed assets".

It should be borne in mind that in order to accept an OS object for accounting, it is necessary to have primary documents supplier (waybills, transportation documents, acts of delivery of installation services, etc.).

The capitalization of the fixed asset is accompanied by the execution of primary documentation on the movement of fixed assets. In practice, for convenience, enterprises use the usual standard forms approved by the Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7, despite the fact that the use of Albums of unified forms is currently not mandatory.

OS tax accounting criterion

In terms of tax accounting for fixed assets, it should be borne in mind that clause 1 of Article 257 of the Tax Code of the Russian Federation establishes a cost criterion for classifying property as fixed assets, namely, the cost exceeding 40,000 rubles per unit.

In contrast to the norms of accounting legislation, which gives the enterprise the right to independently choose in what capacity to take into account cheaper objects - as fixed assets or inventories, reflecting the chosen option in accounting policy, the above norm of the Tax Code of the Russian Federation is imperative.

On this basis, in order to avoid differences between accounting and tax accounting OS business entities prefer to take into account the requirement of tax legislation and for accounting purposes.

Value added tax on acquisition of fixed assets

Let us consider the procedure for accounting for VAT settlements when acquiring fixed assets by an organization that is a payer of this tax.

According to the general rule established by clause 2 of article 171 of the Tax Code of the Russian Federation, the amounts of VAT charged to a taxpaying organization when acquiring a fixed asset in the territory of the Russian Federation are subject to reimbursement from the budget. It should be borne in mind that the deduction is possible only if the following conditions are simultaneously met:

Fixed asset acquired for activities subject to VAT;

The main asset is taken into account;

There is an invoice of the supplier with the allocated VAT amount and duly executed.

Thus, the tax amount is not included in the initial cost of the fixed asset and is not taken into account on account 08. However, there are exceptions provided for in paragraph 2 of Article 170 of the Tax Code of the Russian Federation. In particular, in certain cases, VAT is included in the initial cost of fixed assets:

Fixed asset acquired for activities that are not subject to VAT;

The purpose of acquiring fixed assets is the manufacture or sale of products (works, services), the place of sale of which is outside the Russian Federation;

The fixed asset was acquired for operations that are not recognized as sales in accordance with the Tax Code;

The buyer is exempt from paying VAT.

For example, a company has acquired an asset for the purpose of transferring it to the authorized capital of an organization. Since such transactions are not sales and are not subject to VAT, the amount of tax must be taken into account in the original cost of the property.

Acquisition of fixed assets subject to state registration

By virtue of the provisions of Article 164 of the Civil Code of the Russian Federation, when registering transactions with land and other real estate, it is necessary to undergo state registration.

In addition, in cases established by law, transactions with certain types of movable property(for example: purchase of vehicles).

The law also provides for state registration of contracts for the sale of a residential building or apartment or their parts and an enterprise as a property complex.

Accordingly, when accepting an object of fixed assets for accounting, an accountant must consider whether this property is subject to state registration. In this case, the right of ownership to the object can arise only after the moment of its state registration.

However, paragraph 52 of the current Guidelines for the accounting of fixed assets, approved by Order of the Ministry of Finance of the Russian Federation of October 13, 2003 No. 91n, provides for the following special situation.

Real estate objects, the rights to which have not yet been registered, can be capitalized with allocation on a separate sub-account of fixed assets. Depreciation for such objects is accrued in the general manner from the month following the month of their acceptance for accounting.

In accounting, the costs of state registration are included in the initial cost of fixed assets as expenses necessary to bring the property to a state suitable for use in the company's activities.

In tax accounting, depreciation also starts from the month following the month the property was put into operation, regardless of the date of its state registration.

Purchase of used fixed assets

For synthetic accounting of fixed assets, balance accounts are used: 01 "Fixed assets", 03 "Profitable investments in material values”, 02 “Depreciation of fixed assets”, 91 “Other income and expenses”, and, if necessary, off-balance sheet: 001 “Rented fixed assets”, 011 “Fixed assets leased out”, 010 “Depreciation of fixed assets”, including sub-accounts “Depreciation of the housing stock”, “Depreciation of external improvement objects”, etc.

Analytical accounting is an object-by-object accounting of fixed assets and is conducted in inventory cards according to the form No. OS-6. The card is opened for each inventory object or for a group of objects of the same type, which are assigned an inventory number.

Inventory cards can be grouped in a card file in relation to the classification of fixed assets included in depreciation groups, approved by a government decree Russian Federation dated January 1, 2002 No. 1 “On the classification of fixed assets included in depreciation groups”, and within sections, subsections, classes and subclasses - at the place of operation (structural divisions of the organization). Filling in 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 the write-off of fixed assets (form No. OS-4, OS-4a , OS-46), technical passports and other documents.

Inventory cards should not include all indicators of technical documentation. Completed cards are registered in the descriptions of the standard form. Inventories of cards are maintained by the accounting department in one copy according to the classification groups (types) of fixed assets. Some organizations take into account fixed assets in the inventory book and do not keep inventories.

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 an item of fixed assets, changes are made that cannot be reflected in the old card, a new inventory card is filled in, and the old one is saved as a reference document.

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

Table 1. Entries in the accounting accounts of operations for the receipt of fixed assets

	Debit Credit
1. Acquisition of fixed assets for production purposes from suppliers:
1.1. Fixed assets at historical cost are accepted for accounting as investments in non-current assets
1.2. Listed cash suppliers of fixed assets
1.3. For the amount of VAT charged on purchased fixed assets
1.4. Capitalized (transferred to operation) fixed assets
2. Receipt of fixed assets as a contribution to the authorized capital
2.1. The amount of contributions to the authorized capital after state registration is determined
2.2. Capitalized fixed assets contributed by the founders on account of their contributions to the authorized capital
2.3. Fixed assets were put into operation
3. Other transactions of receipt of fixed assets
3.1. Unrecorded fixed assets identified during the inventory are credited
3.2. Received objects of fixed assets were credited by a unitary organization during its creation and endowment with property
3.3. Fixed assets were put into operation

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 works;
• acquisitions for a fee;
• gratuitous receipt:
• receipts as a contribution to the authorized capital:
• transfer of ownership at the end of the lease term (if the agreement does not provide for the transfer of such a right earlier);
• identification of unreceived (unrecorded) fixed assets based on the results of the inventory;
• receipt of fixed assets from a state or municipal authority when creating a unitary organization;
• receipts to subsidiaries (dependent) companies from the parent organization;
• receipts in the order of privatization of state and municipal property;

In all the above cases, the commissioning of fixed assets is documented by an act (invoice) of acceptance and transfer of fixed assets (form No. OS-1). The same act is drawn up during the internal movement of objects from one structural unit to another and to formalize their transfer from a warehouse (from a stock) to operation. When registering the internal movement of objects, an act (invoice) is issued in two copies by an employee of the structural unit that transfers the property: the first copy with the receipt of the recipient and the deliverer is submitted to the accounting department, the second - to the structural unit - the supplier of the fixed asset.

The act of acceptance and transfer 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 object, after opening the inventory card for it, is transferred to the appropriate department of the organization and is not stored in the accounting department.

Fixed assets are taken into account on the active account 01. The debit balance reflects the amount of the initial cost of fixed assets. On the debit, information is recorded on the initial cost of the received fixed assets and their revaluation, on the credit - on the disposal of fixed assets and their markdown.

The sources of acquisition of fixed assets are:

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

Accounting for the 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, stock, conservation, lease, trust management or handed over under a current lease agreement.

Fixed assets can be received by the enterprise in the following cases:

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

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

The chart of accounts for summarizing information about the costs of the organization in objects that will subsequently be accepted for accounting as fixed assets, land plots and nature management objects is intended to account 08 "Investments in non-current assets".

To account 08 "Investments in non-current assets" sub-accounts can be opened:

• 08-1 "Acquisition of land plots";
• 08-2 "Acquisition of objects of nature management";
• 08-3 "Construction of fixed assets";
• 08-4 "Acquisition of individual fixed assets".

On sub-account 08-4 “Acquisition of certain fixed assets”, the costs of acquiring equipment, machinery, tools, inventory and other fixed assets that do not require installation are taken into account.

• , sub-account "Acquisition of certain fixed assets"
• Credit 60 "Settlements with suppliers and contractors", 76 "Settlements with various debtors and creditors" - for the cost of acquired fixed assets without VAT.
• Debit 19 "VAT on acquired values"
• Credit 60 "Settlements with suppliers and contractors", 76 "Settlements with various debtors and creditors" - for the amount of VAT on acquired 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 to bring the acquired fixed assets to the state in which they suitable for use.
• Debit 01 "Fixed assets"
• Debit 68 "Calculations for taxes and fees"
• Loan 19 "VAT on acquired assets" - VAT on capitalized fixed assets was 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 desk" - the supplier's invoice for the acquired fixed assets was paid.

Example. The company purchased equipment that does not require installation, in the amount of 23,600 rubles. including VAT - 3600 rubles. Paid services for the transportation of equipment in the amount of 1180 rubles. including VAT 180 rub. For the installation of equipment, wages in the amount of 2000 rubles were accrued. and made contributions for social needs (UST) - 26%.

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

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

When transferring equipment for installation, wiring is done:

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

All costs for the installation of 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", sub-account "Acquisition of certain fixed assets" - the fixed asset was put into operation.

Accounting for construction of fixed assets

Construction can be carried out in two ways:

• in a contract way (construction is carried out by third-party organizations);
• in an economic way (by the forces of the organization itself);

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

Table 2. Accounting for operations for the construction of fixed assets, carried out in an economic way

Accounting for operations for the construction of fixed assets carried out by an economic method

Debit 08 "Investments in non-current assets"

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

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

• Debit 19 "VAT on acquired values"
• Loan 68 "Calculations on taxes and fees."

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

• Credit 51 "Settlement accounts" - VAT paid to the budget.
• Debit 68 "Calculations on taxes and fees"
• Loan 19 "VAT on acquired values" - VAT refunded from the budget.

Table 3. Accounting for operations for the construction of fixed assets, carried out in an economic way

			Amount, rub.
Supplier invoice for materials accepted
VAT on received materials
Paid supplier invoice for materials
Written off materials for the construction of the facility
Accrued wages to workers, comma construction
Accrued UST			2600(10000x26%)
VAT charged on construction works			9468 (40,000 + + 10,000 +2600) x
The object of fixed assets is put into operation			52 600 (40 000 + + 10 000 + 2600)
VAT on purchased materials is refunded from the budget
VAT paid to the budget but construction and installation works
VAT on construction and installation works reimbursed from the budget

Table 4. Accounting for transactions for the receipt of fixed assets under a donation agreement

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

Table 5. Accounting for transactions on the receipt of fixed assets as a contribution to the authorized capital Table 6. Accounting for transactions for the receipt of fixed assets under an exchange agreement

Fixed assets received
VAT on received fixed assets
Shipped materials in exchange for received fixed assets
Write off the cost of materials
Accrued VAT on released materials
A set-off was made for the exchanged goods (for the amount reflected in the credit of account 60 “Settlements with suppliers”)