PBU 6 01 OS accounting. The Ministry of Finance has increased the tax base. VI. Disclosure of information in financial statements

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ACCOUNTING OF FIXED ASSETS (PBU 6/01)

The current legislation quite clearly regulates issues related to the accounting of fixed assets. However, regulations impose specific requirements for registration and deregistration, depreciation and revaluation, as well as for the rental of fixed assets.

Due to their significant cost, correct reflection of fixed assets in accounting and reporting has a significant impact on financial indicators activities of the enterprise and can reduce the tax burden.

Accounting for the organization's fixed assets is carried out in accordance with the standards of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of Russia dated January 1, 2001 No. 26n (hereinafter referred to as PBU 6/01). Let's remember the basic rules accounting fixed assets.

According to clause 5 of PBU 6/01, fixed assets include:

Buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer technology, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantings, on-farm roads and other relevant objects.

The following are also taken into account as part of fixed assets: capital investments for radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land plots, environmental management facilities (water, subsoil and other Natural resources).

Fixed assets intended exclusively for provision by an organization for a fee for temporary possession or temporary use for the purpose of generating income are reflected in accounting and financial statements as part of income-generating investments in material values.

The listed property is accepted for accounting as an object of fixed assets if the object simultaneously satisfies the conditions established by clause 4 of PBU 6/01:

1) the object 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 possession;

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

3) the organization does not intend the subsequent resale of this object;

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

As we can see, accounting does not contain a cost criterion for classifying assets as fixed assets, therefore, fixed assets in accounting include property, regardless of its value, whose useful life exceeds 12 months.

Clause 5 of PBU 6/01 establishes that assets in respect of which the conditions established by clause 4 of PBU 6/01 are met and cost no more than rubles. per unit, can be reflected in accounting as part of inventories. In order to ensure the safety of these objects in production or during operation, the organization must ensure proper control over their movement.

Note! If the organization takes into account objects worth less than 20,000 thousand rubles. per unit as part of fixed assets, then it is obliged to charge depreciation on them. PBU 6/01 does not provide for a one-time write-off of low-value fixed assets at the time of commissioning (unlike the edition of PBU 6/01, which was in force until 2006)

Valuation of fixed assets

Fixed assets are accepted for accounting at their historical cost, the determination of which depends on the method of receipt of the fixed asset in the organization.

The main ways of receiving fixed assets to the organization are:

Purchase for a fee;

Receipt from the founders as a contribution to the authorized (share) capital;

Receipt is free of charge;

Manufacturing in-house;

Construction by economic or contract methods;

Acceptance for accounting of unaccounted for objects identified during the inventory.

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

The initial cost of fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary means is recognized as the value of the assets transferred or to be transferred by the organization. The value of assets transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets.

According to clause 14 of 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 assets

In accordance with clause 15 of PBU 6/01:

A commercial organization may revalue groups of similar fixed assets at current (replacement) cost no more than once a year (at the beginning of the reporting year).

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

The results of the revaluation of fixed assets carried out as of the first day of the reporting year are subject to reflection in accounting separately. Revaluation results are not included in the data financial statements of the previous reporting year and are accepted when generating balance sheet data at the beginning of the reporting year.

Note! If an enterprise is going to revaluate fixed assets, the regularity of its conduct should be reflected in accounting policy. Since PBU 6/01 does not establish the frequency of revaluations, an enterprise can establish it independently for groups of fixed assets. For example:

Buildings and structures – once every 5 years;

Machinery and equipment – once every 3 years, etc.

It should be borne in mind that the results of the revaluation of fixed assets are not taken into account for the purposes of calculating income tax (clause 1 of Article 257 of the Tax Code of the Russian Federation). At the same time, property tax will be charged on the “accounting” value of fixed assets.

Depreciation of fixed assets

The useful life of a fixed asset is the period of time during which the asset is capable of generating economic benefits (income) to the organization.

To determine the useful life in accounting, it is necessary to correctly classify the fixed asset. Classification of fixed assets is carried out in accordance with the All-Russian Classifier of Fixed Assets OK 013-94, approved by Resolution of the State Standard of Russia dated January 1, 2001 No. 000.

The useful life of fixed assets is determined in accordance with clause 20 of PBU 6/01 based on:

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

Depreciation in accounting in accordance with clause 18 of PBU 6/01 can be calculated in one of the following ways:

In a linear way;

By reducing balance method;

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

The method of writing off the cost is proportional to the volume of products (works).

Note! The method chosen by the organization for calculating depreciation on fixed assets during the entire period of its use is not subject to change (clause 18 of PBU 6/01).

Restoration of fixed assets

Restoration of a fixed asset object is carried out through repair, modernization or reconstruction (clause 26 of PBU 6/01).

If, as a result of modernization and reconstruction, the performance indicators of an object improve (useful life, power, quality of use, etc.), then the organization must increase the initial cost of the object (clause 27 of PBU 6/01). In this case, the costs of modernization and reconstruction will be written off through depreciation.

The last paragraph of clause 20 of PBU 6/01 establishes:

In cases of improvement (increase) of the initially adopted standard indicators of the functioning of a fixed asset object as a result of reconstruction or modernization, the organization revises the useful life of this object.

Note! According to clause 42 of the Methodological Guidelines for Accounting of Fixed Assets (approved by Order of the Ministry of Finance of Russia n):

Upon completion of the reconstruction of the fixed asset facility, the costs recorded in the account for investments in non-current assets,

1) either increase the initial cost of this fixed asset item and write it off as a debit to the fixed asset account,

2) or are accounted for separately on the fixed assets account, in which case a separate inventory card is opened for the amount of expenses incurred.

Disposal of fixed assets

Disposal of an item of fixed assets occurs in the event of: sale; termination of use due to moral or physical wear and tear; liquidation in case of an accident, natural disaster and other emergency situation; transfers in the form of a contribution to the authorized (share) capital of another organization, a mutual fund; transfers under an agreement of exchange, gift; making contributions under a joint venture agreement; identifying shortages or damage to assets during their inventory; partial liquidation during reconstruction work; in other cases (clause 29 of PBU 6/01).

If a fixed asset is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed upon by the parties in the agreement (clause 30 of PBU 6/01).

Income and expenses from writing off fixed assets from accounting are reflected in accounting in reporting period to which they belong. Income and expenses from writing off fixed assets from accounting are subject to credit to the profit and loss account as other income and expenses (clause 31 of PBU 6/01).

Note! For income tax purposes, the loss from the sale of fixed assets is included in other expenses, starting from the month following the month of sale of the fixed asset. In this case, the loss is recognized evenly (in equal shares) over the period, which is calculated as the difference between the useful life of the sold object and the actual period of its operation in the organization (clause 3 of Article 268 of the Tax Code of the Russian Federation).

What to include in accounting policies

1. Limit for classifying objects as fixed assets or inventories (clause 5 of PBU 6/01).

2. Rules for establishing the useful life of fixed assets (taking into account the Decree of the Government of the Russian Federation of January 1, 2002 No. 1 “On the Classification of fixed assets included in depreciation groups” or without taking it into account) (clause 20 PBU 6/01).

3. Method of calculating depreciation (clause 18. PBU 6/01).

on objects of fixed assets accounted for as part of profitable investments in material assets;

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

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

The information is disclosed in Appendix f. No. 5 and in the explanatory note to the annual financial statements.

as amended by Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 No. 186n

I. General provisions

1. These Regulations establish the rules for the formation in accounting of information about the organization’s fixed assets. The organization hereinafter means entity according to the legislation of the Russian Federation (with the exception of credit institutions and budgetary institutions).

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

3. This Regulation does not apply to:

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

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

a) the object is intended for use in the production of products, 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;
b) 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;
c) the organization does not intend the subsequent resale of this object;
d) the object is capable of bringing economic benefits (income) to the organization in the future.

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

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

6. The accounting unit for fixed assets is an inventory item. An inventory item of fixed assets is an object with all its fixtures and accessories, or a separate structurally isolated item intended to perform certain independent functions, or a separate complex of structurally articulated items that constitute a single whole and are intended to perform a specific job. A complex of structurally articulated objects is one or more objects of one or for various purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each item included in the complex can perform its functions only as part of the complex, and not independently.
If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory item.
An item of fixed assets owned by two or more organizations is reflected by each organization as part of fixed assets in proportion to its share in the common property.

II. Valuation of fixed assets

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

8. The initial cost of fixed assets acquired for a fee is recognized as the amount of the organization’s actual costs for acquisition, construction and production, 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 production of fixed assets are:

amounts paid in accordance with the contract to the supplier (seller), as well as amounts paid for delivering the object and bringing it into a condition suitable for use;
(as amended by Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n)
amounts paid to organizations for carrying out work under construction contracts and other contracts;
amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;
paragraph excluded. – Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n;
customs duties and customs fees;
(as amended by Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n)
non-refundable taxes, state duties paid in connection with the acquisition of fixed assets;
(as amended by Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n)
remunerations paid to the intermediary organization through which the fixed asset was acquired;
other costs directly related to the acquisition, construction and production of fixed assets.
(as amended by Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n)

General and other similar expenses are not included in the actual costs of acquisition, construction or production of fixed assets, except when they are directly related to the acquisition, construction or production of fixed assets.
Actual costs for the acquisition and construction of fixed assets are determined (decreased or increased) taking into account the amount differences that arise in cases where payment is made in rubles in an amount equivalent to the amount in foreign currency (conventional monetary units). The amount difference is understood as the difference between the ruble valuation expressed in foreign currency (conventional monetary units) accounts payable for payment of an item of fixed assets, calculated at the official or other agreed rate on the date of its acceptance for accounting, and the ruble valuation of this accounts payable, calculated at the official or other agreed rate on the date of its repayment.

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

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

11. The initial cost of fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary means is recognized as the value of the assets transferred or to be transferred by the organization. The value of assets transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets.
If it is impossible to determine the value of assets transferred or to be transferred by the organization, the value of fixed assets received by the organization under contracts providing for the fulfillment of obligations (payment) in non-monetary means is determined based on the cost at which similar fixed assets are acquired in comparable circumstances.

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

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

14. The cost of fixed assets in which they are accepted for accounting is not subject to change, except in cases established by the legislation of the Russian Federation and these Regulations. Changes in the initial cost of fixed assets, in which they are accepted for accounting, are allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.

15. A commercial organization may revalue groups of similar fixed assets at current (replacement) cost no more than once a year (at the beginning of the reporting year).
(as amended by Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n)
When making a decision on revaluation of such fixed assets, it should be taken into account that subsequently they are revalued regularly so that the cost of fixed assets at which they are reflected in accounting and reporting does not differ significantly from the current (replacement) cost.
Revaluation of an object of fixed assets is carried out by recalculating its original cost or current (replacement) cost, if this object was revalued earlier, and the amount of depreciation accrued for the entire period of use of the object.
The results of the revaluation of fixed assets carried out as of the first day of the reporting year are subject to reflection in accounting separately. The results of the revaluation are not included in the financial statements of the previous reporting year and are accepted when generating the data balance sheet at the beginning of the reporting year.
(paragraph introduced by Order of the Ministry of Finance of the Russian Federation dated May 18, 2002 N 45n)
The amount of revaluation of an object of fixed assets as a result of revaluation is credited to the additional capital of the organization. The amount of revaluation of an item of fixed assets, equal to the amount of its depreciation carried out in previous reporting periods and attributed to the account for accounting for retained earnings (uncovered loss), is credited to the account for accounting for retained earnings (uncovered loss).
(as amended by Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n)
The amount of depreciation of an item of fixed assets as a result of revaluation is credited to the account of retained earnings (uncovered loss). The amount of depreciation of an object of fixed assets is included in the reduction of the organization’s additional capital formed from the amounts of the additional valuation of this object carried out in previous reporting periods. The excess of the amount of depreciation of an object over the amount of its revaluation, credited to the organization's additional capital as a result of revaluation carried out in previous reporting periods, is charged to the account of retained earnings (uncovered loss). The amount attributed to the account of retained earnings (uncovered loss) must be disclosed in the financial statements of the organization.
(as amended by Order of the Ministry of Finance of the Russian Federation dated May 18, 2002 N 45n)
When an item of fixed assets is disposed of, the amount of its revaluation is transferred from the organization's additional capital to the organization's retained earnings.

16. The assessment of an item of fixed assets, the cost of which upon acquisition is expressed in foreign currency, is made in rubles by recalculating the amount in foreign currency at the exchange rate Central Bank of the Russian Federation, valid on the date of acceptance of the object for accounting as an investment in non-current assets.
(as amended by Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n)

III. Depreciation of fixed assets

17. The cost of fixed assets is repaid through depreciation, unless otherwise established by these Regulations.
For objects of fixed assets used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and not used in the production of products, when performing work or providing services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged.
(paragraph introduced by Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n)
By fixed assets non-profit organizations no depreciation is charged. Based on them, information on the amounts of depreciation accrued is compiled on the off-balance sheet account. in a linear way in relation to the procedure given in paragraph 19 of these Regulations.
(as amended by Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n)
For housing assets that are accounted for as part of profitable investments in material assets, depreciation is calculated in accordance with the generally established procedure.
(paragraph introduced by Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n)
Objects of fixed assets whose consumer properties do not change over time are not subject to depreciation (land plots; environmental management facilities; objects classified as museum objects and museum collections, etc.).
(as amended by Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n)

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

linear method;
reducing balance method;
method of writing off value by the sum of the numbers of years of useful life;
method of writing off cost in proportion to the volume of products (works).

The use of one of the methods of calculating depreciation for a group of homogeneous fixed assets is carried out throughout the entire useful life of the objects included in this group. The paragraph has been deleted. – Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n.

19. The annual amount of depreciation charges is determined:

with the linear method - based on the original cost or (current (replacement) cost (in case of revaluation) of an object of fixed assets and the depreciation rate calculated based on the useful life of this object;
with the reducing balance method - based on the residual value of the fixed asset item at the beginning of the reporting year and the depreciation rate calculated based on the useful life of this item and a coefficient not higher than 3, established by the organization;
(as amended by Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n)
when writing off the cost by the sum of the numbers of years of the useful life - based on the original cost or (current (replacement) cost (in case of revaluation) of an object of fixed assets and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the object, and the denominator is the sum of the numbers of years of the useful life of the object.

During the reporting year, depreciation charges for fixed assets are accrued monthly, regardless of the accrual method used, in the amount of 1/12 of the annual amount.
For fixed assets used in organizations with a seasonal nature of production, the annual amount of depreciation charges on fixed assets is accrued evenly throughout the period of operation of the organization in the reporting year.
When writing off the cost in proportion to the volume of production (work), depreciation charges are calculated based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the fixed asset item and the estimated volume of production (work) for the entire useful life of the fixed asset item.

20. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.
The useful life of a fixed asset item is determined based on:

the expected life of the facility in accordance with its expected productivity or capacity;
expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;
regulatory and other restrictions on the use of this object (for example, rental period).

21. Accrual of depreciation charges for an object of fixed assets begins on the first day of the month following the month in which this object was accepted for accounting, and is carried out until the cost of this object is fully repaid or this object is written off from accounting.

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

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

24. Accrual of depreciation charges on fixed assets is carried out regardless of the results of the organization’s activities in the reporting period and is reflected in the accounting records of the reporting period to which it relates.

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

IV. Restoration of fixed assets

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

27. Costs for the restoration of fixed assets are reflected in the accounting records of the reporting period to which they relate. At the same time, the costs of modernization and reconstruction of a fixed asset object after their completion increase the initial cost of such an object if, as a result of modernization and reconstruction, the initially adopted standard performance indicators (useful life, power, quality of use, etc.) of the object are improved (increased) fixed assets.
(as amended by Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n)

28. Expelled. – Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n.

V. Disposal of fixed assets

29. The cost of an item of fixed assets that is being retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting.
(as amended by Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n)
Disposal of an item of fixed assets occurs in the following cases:

sales;
termination of use due to moral or physical wear and tear;
liquidation in case of an accident, natural disaster and other emergency situation;
transfers in the form of a contribution to the authorized (share) capital of another organization, a mutual fund;
transfers under an agreement of exchange, gift;
making contributions under a joint venture agreement;
identifying shortages or damage to assets during their inventory;
partial liquidation during reconstruction work;
in other cases.
(as amended by Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n)

30. If a fixed asset is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed upon by the parties in the agreement.

31. Income and expenses from writing off fixed assets from accounting are reflected in accounting in the reporting period to which they relate. Income and expenses from writing off fixed assets from accounting are subject to credit to the profit and loss account as operating income and expenses.

VI. Disclosure of information in financial statements

32. In the financial statements, at least the following information is subject to disclosure, taking into account materiality:

on the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;
on the movement of fixed assets during the reporting year by main groups (receipt, disposal, etc.);
on methods for assessing fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary means;
on changes in the value of fixed assets in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);
on the useful life of fixed assets accepted by the organization (by main groups);
about fixed assets, the cost of which is not repaid;
about fixed assets provided and received under a lease agreement;
on objects of fixed assets accounted for as part of profitable investments in material assets;
(paragraph introduced by Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 N 147n)
on methods for calculating depreciation charges for certain groups of fixed assets;
about real estate objects accepted for operation and actually used, which are in the process of state registration.

We talked about the system of regulatory regulation of accounting in the Russian Federation in ours and noted that the second level of such a system, among other things, includes PBUs, or.

We will tell you more about PBU 6/01 in our consultation.

For fixed assets in accounting - PBU 6/01

Accounting Regulations “Accounting for Fixed Assets” PBU 6/01 - basic normative document, in accordance with which, as its name suggests, accounting of fixed assets (fixed assets) is carried out.

This Regulation was approved by Order of the Ministry of Finance dated March 30, 2001 No. 26n as one of the elements of the Accounting Reform Program in accordance with (Government Decree No. 283 dated March 6, 1998).

PBU 6/01 is applied from the financial statements for 2001 by all organizations, except for credit and state (municipal) institutions (clause 1 of PBU 6/01).

Structure of PBU “Accounting for fixed assets”

Let us present the structure of PBU 6/01, and also present it in in brief contents of its sections:

Section PBU 6/01	What issues are covered?
I. General provisions	— conditions for recognizing assets as fixed assets; — examples of fixed assets, as well as types of property that are not considered fixed assets; - OS accounting unit
II. Valuation of fixed assets	— the procedure for determining the initial cost depending on the method of receipt of the asset; — change in the initial cost of fixed assets; — accounting procedure for revaluation of fixed assets
III. Depreciation of fixed assets	—methods and procedures for calculating depreciation of fixed assets; — the procedure for determining the amount of depreciation for each of the depreciation methods; — the procedure for determining the useful life of fixed assets; — a list of fixed assets for which depreciation is not accrued
IV. Restoration of fixed assets	— methods for restoring fixed assets; — features of recognition of costs for modernization and reconstruction of fixed assets
V. Disposal of fixed assets	— cases of disposal of fixed assets; — procedure for recognizing income and expenses from write-off of fixed assets
VI. Disclosure of information in financial statements	— a minimum list of information about fixed assets that must be disclosed in the organization’s financial statements

Guidelines for asset accounting

At the third level of the system of regulatory regulation of accounting, there are also Methodological guidelines for accounting of fixed assets (approved by Order of the Ministry of Finance dated October 13, 2003 No. 91n), which are considered in conjunction with PBU 6/01.

Methodological guidelines for fixed assets determine the procedure for organizing fixed assets accounting in accordance with PBU 6/01. They reveal both issues already covered in PBU 6/01, as well as those aspects that are not adequately clarified by the Regulations on the accounting of fixed assets. For example, the Methodological Instructions examine certain issues of documenting fixed assets, provide their classification according to certain criteria, and also show, using conditional examples, the calculation of depreciation amounts for fixed assets using various methods.

Order of the Ministry of Finance of the Russian Federation of March 30, 2001 N 26n
"On approval of the Accounting Regulations "Accounting for Fixed Assets" PBU 6/01"

Pursuant to the Accounting Reform Program in accordance with international standards financial statements approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Collection of Legislation of the Russian Federation, 1998, N 11, Art. 1290), I order:

2. Recognize as invalid the order of the Ministry of Finance of the Russian Federation dated September 3, 1997 N 65n “On approval of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/97” (the order was registered with the Ministry of Justice of the Russian Federation dated January 13, 1998, registration N 1451) and paragraph 1 of Amendments to regulatory legal acts on accounting, approved by order of the Ministry of Finance of the Russian Federation dated March 24, 2000 N 31n (order registered with the Ministry of Justice of the Russian Federation on April 26, 2000, registration N 2209).

3. Put this order into effect starting with the 2001 financial statements.

A. Kudrin

Registration No. 2689

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

With changes and additions from:

May 18, 2002, December 12, 2005, September 18, November 27, 2006, October 25, December 24, 2010, May 16, 2016

I. General provisions

1. These Regulations establish the rules for the formation in accounting of information about the organization’s fixed assets. An organization is further understood as a legal entity under the laws of the Russian Federation (with the exception of credit organizations and state (municipal) institutions).

3. This Regulation does not apply to:

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

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

capital and financial investments.

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

a) the object is intended for use in the production of products, 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;

b) 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;

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

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

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

The following are also taken into account as part of fixed assets: capital investments for radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land plots, environmental management objects (water, subsoil and other natural resources).

Fixed assets intended exclusively for provision by an organization for a fee for temporary possession and use or for temporary use for the purpose of generating income are reflected in accounting and financial statements as part of profitable investments in tangible assets.

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

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

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

II. Valuation of fixed assets

The initial cost of fixed assets acquired for a fee is recognized as the amount of the organization's actual costs for acquisition, construction and production, 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 production of fixed assets are:

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

amounts paid to organizations for carrying out work under construction contracts and other contracts;

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

customs duties and customs fees;

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

remunerations paid to the intermediary organization through which the fixed asset was acquired;

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

Information about changes:

By Order of the Ministry of Finance of Russia dated May 16, 2016 N 64n, the Regulations were supplemented with clause 8.1

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

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

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

At the same time, other costs directly related to the acquisition, construction and production of fixed assets are included in expenses for common types activities in full in the period in which they were incurred.

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

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

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

15. A commercial organization may revalue groups of similar fixed assets at current (replacement) cost no more than once a year (at the end of the reporting year).

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

The results of the revaluation of fixed assets carried out at the end of the reporting year are subject to reflection in accounting separately.

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

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

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

III. Depreciation of fixed assets

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

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

Depreciation is not charged for fixed assets of non-profit organizations. Based on them, information on the amounts of depreciation accrued in a straight-line manner in relation to the procedure given in paragraph 19 of these Regulations is compiled on the off-balance sheet account.

For housing assets that are accounted for as part of profitable investments in material assets, depreciation is calculated in accordance with the generally established procedure.

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

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

linear method;

reducing balance method;

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

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

The use of one of the methods of calculating depreciation for a group of homogeneous fixed assets is carried out throughout the entire useful life of the objects included in this group.

19. The annual amount of depreciation charges is determined:

with the linear method - based on the original cost or (current (replacement) cost (in case of revaluation) of an object of fixed assets and the depreciation rate calculated based on the useful life of this object;

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

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

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

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

When writing off the cost in proportion to the volume of production (work), depreciation charges are calculated based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the fixed asset item and the estimated volume of production (work) for the entire useful life of the fixed asset item.

An organization that has the right to use simplified accounting methods, including simplified accounting (financial) reporting, can:

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

charge depreciation of production and business equipment at a time in the amount of the original cost of objects of such assets when they are accepted for accounting.

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

The useful life of a fixed asset item is determined based on:

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

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

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

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

IV. Restoration of fixed assets

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

V. Disposal of fixed assets

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

30. If a fixed asset is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed upon by the parties in the agreement.

VI. Disclosure of information in financial statements

32. In the financial statements, at least the following information is subject to disclosure, taking into account materiality:

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

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

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

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

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

about fixed assets, the cost of which is not repaid;

about fixed assets provided and received under a lease agreement;

on objects of fixed assets accounted for as part of profitable investments in material assets;

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

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

According to the tax authorities, assets provided by an organization for a fee for temporary use (temporary possession and use) for the purpose of generating income, along with fixed assets, are subject to taxation by the organization’s property tax. This conclusion was based on paragraph 2 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n. Indeed, according to this paragraph, all norms of PBU 6/01 also apply to profitable investments in material assets. In particular, such an explanation is given in the letter of the Ministry of Taxation of Russia for Moscow dated 06/07/2004 N 23-10/1/37660 “On inclusion in the tax base for property tax of organizations the cost of fixed assets accounted for in account 03”.

For the first time, the Ministry of Finance of Russia expressed its position on this issue in letter dated August 31, 2004 N 03-06-01-04/16, indicating that assets accounted for as profitable investments in tangible assets are qualitatively different from non-current assets accounted for organization as fixed assets, therefore they are not subject to property taxation.

This position has been repeatedly confirmed by the Russian Ministry of Finance in its letters (for example, dated 12/30/2004 N 03-06-01-02/26, 03/03/2005 N 03-06-01-04/125).

But now paragraph 2 has been excluded from PBU 6/01. This and other changes to PBU 6/01 were made by the Ministry of Finance of Russia by order No. 147n dated December 12, 2005.

Starting from 2006, assets intended to be provided by an organization for a fee for temporary possession and use or for temporary possession, subject to other conditions established by clause 4 of PBU 6/01, are accepted by the organization for accounting as fixed assets. At the same time, the procedure for recording and reflecting them in accounting has not changed, that is, they are still reflected as part of profitable investments in tangible assets (clause 5 of PBU 6/01).

Let us remind you that according to Art. 374 of the Tax Code of the Russian Federation, the object of taxation on property of organizations is movable and real estate(including property transferred for temporary possession, use, disposal or trust management included in joint activities), recorded on the balance sheet as fixed assets in accordance with the established accounting procedures.

Thus, from January 1, 2006, leased property and other types of property intended exclusively for temporary possession and use or temporary possession are fixed assets, and therefore subject to corporate property tax. The residual value of such assets, despite their separate accounting and reflection in financial statements, generally forms the tax base for property tax.

A common misconception is to account for fixed assets that have not been put into operation as part of investments in non-current assets. The basis for this approach was the ambiguous formulation of one of the conditions for accepting fixed assets for accounting: use in the production of products, when performing work, providing services, for management needs. This formulation allowed it to be interpreted both the actual use of the asset and its potential use (purpose of acquisition). New edition paragraph 4 of PBU 6/01 indicates that an asset is accepted by the organization for accounting as a fixed asset, and therefore is reflected in the debit of account 01 “Fixed assets” if it is intended for use in the production of products, when performing work or providing services, for management needs or for provision by an organization for a fee for temporary possession and use for a long period of time. That is, in order to be accepted for accounting as fixed assets, the purpose of acquiring an asset is important, and not the fact of its use in production. In fact, this procedure was in effect even before the introduction latest changes. In particular, this is indicated in the Methodological Recommendations for Accounting of Fixed Assets, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n. According to paragraph 20 Methodological recommendations Based on the degree of use, fixed assets are divided into those in operation, in reserve (reserve), repairs, and others.

The new edition of clause 4 of PBU 6/01 has now been supplemented and contains conditions for accepting an object for accounting as fixed assets by non-profit organizations.

Before the latest amendments were introduced, the organization had the right to write off fixed assets worth no more than 10 thousand rubles per unit as production costs (selling expenses) at a time at the time of release of their production or operation. This norm is excluded from PBU 6/01. Since 2006, assets that meet the criteria for recognition of fixed assets, with a value within the limit established in the organization’s accounting policy, but not more than 20 thousand rubles per unit, can be taken into account as part of fixed assets or inventories. Thus, the organization has a choice that must be made, fixing it in the accounting policy of the organization: to reflect “low-value” assets as part of fixed assets and depreciate them in the generally established manner, or to account for them as part of inventories.

Starting from the new year, if an object has several parts, each such part is taken into account as an independent inventory object only if their useful life periods are significantly different. The organization itself will have to determine the criterion of materiality.

The procedure for forming the initial cost of fixed assets will be subject to separate adjustments. The list of costs that form the initial cost of fixed assets includes customs duties, but excludes registration fees and interest on borrowed funds. Last amendment is due to the fact that interest on loans forms the value of only investment assets in the manner established by the Accounting Regulations “Accounting for loans and credits and the costs of servicing them” PBU 15/01. Investment assets include fixed assets, property complexes and other similar assets that require a lot of time and costs for acquisition and (or) construction. This means that interest on borrowed funds will not form the initial cost of, for example, a car or a computer.

Taking into account the changed rules for the formation of the initial cost when purchasing a fixed asset for foreign currency, its assessment is made in ruble equivalent on the date of acceptance for accounting as an investment in non-current assets. As of the same date, the current market value of fixed assets received free of charge is subject to determination.

Methods for revaluation of fixed assets are excluded from PBU 6/01. These previously included indexation and direct recalculation based on documented market prices. And this seems logical. Since 2000, revaluation has not been carried out using indices of changes in the value of fixed assets developed by the State Statistics Committee of Russia. Therefore, revaluation can be carried out by commercial organizations on the basis of market prices documented by supplier organizations (trading organizations) or by engaging an independent appraiser. The chosen method of revaluation of fixed assets must be reflected in the accounting policy of the organization.

The composition of non-depreciable fixed assets has been changed. Since 2006, depreciation has not been accrued on fixed assets mothballed for the purposes of mobilization preparation and mobilization. Fixed assets of non-profit organizations are not depreciated. They provide for the accrual of depreciation only in a straight-line manner and the reflection of accrued amounts on an off-balance sheet account. Also, depreciation is not charged on fixed assets whose consumer properties do not change over time. Now in this list of fixed assets, along with land plots and land use objects indicate museum objects and collections.

Only these three groups of fixed assets are not subject to depreciation, and, therefore, housing facilities, external improvements and other objects specified in paragraph 17 of the previously valid edition of PBU 6/01 are depreciated in the general manner.

Starting from the new year, the costs of modernization and reconstruction of a fixed asset object necessarily increase its initial cost in the event of an improvement in standard performance indicators (useful life, capacity, etc.). Until 2006, organizations were given the right to increase the initial cost by the amount of the costs of the improvements made.

Taking into account the amendments made, the basis for writing off fixed assets from accounting is their physical departure from the organization in connection with sale, gratuitous transfer, etc. or inability to generate future income.